SUPREME COURT. LAND TAX DISPUTE.

Evening Post, Volume LXXIX, Issue 71, 26 March 1910, Page 2

SUPREME COURT. LAND TAX DISPUTE.

On Thursday afternoon a special case in which the lihodcs Trustees were plaintiffs, and the Commissioner of Taxes defendant, came before his Honour the Chief Justice at tho Supreme Court. Mr. C. P. Skerrett, K.C. (with him Mr. E. F. Hadfield), appeared for the trustees, and Professor Salmond for the Commissioner. , It was stated tnat the trustees had cut up their property and leased it, the leases containing compulsory purchasing clauses exercisable at any time during the term of the leases. For two years the trustees returned the land as sold, showing small amounts of purchase money as having been paid, and the rest as unpaid purchase money. The trustees were assessed for tax during thoso two years as if the land was sold.' Subsequently the Commissioner of Taxes claimed to amend the assessment and charge the trustees with tax on these lauds, instead of on the purchase money, thereby raising the scale of graduated land tax on the whole of the trustees' property. The following two questions were put. to the court for decision :—(1): — (1) Whether the possession of the purchasers was possession as purchasers exclusively, as lessees exclusively, or a double possession ; (2) whether the assessment constituted an exercise of discretion by the Commissioner which was final. Judgment was reserved.

The system of indicating the positions of tjre-plugs by white pegs bearing the letters "F.P." fret opposite the plugs on the fence-line, has long been recognised by the Christchurch authorities as far from satisfactory. During his inspection of the Christchurch tire plant on Tuesday, Inspector Hugo ditw the attention of the members of tho Fire Board to the position of a plug and it* accompanying peg in Oxford-terrace. Th« plug was opposite the middle of a gateway, and the peg had been placed tome feet to one aide. The peg was not easily discernible in the moonlight, and Inspector Hugo commented on the difficulty that woujd be found by the bri- j gade in locating a plug f-o indefinitely < indicated. Superintendent Hrck said that a new method of indicating the j plugs had been adopted, a couple of lightcoloiued tiff bricks being rat m the pavement, and Inspector Hugo admitted that this was an improvement, though not the most efficient j-ystem possible. He said that in Wellington plates 15in square | were fixed on fences or on the vetundahs of shops. A member of the board remarked that the City Council undertook the indication of fireplug.-, and it did not .-eein at all willing to accept any Migpestion« made to it by the Fire Board. Inspector Hugo Ridded that it war* the more important that the plug*- s-honld be properly indicated, a.>> they were not disposed at regular intervals.