OTHER CASES

Evening Post, Volume CII, Issue 30, 4 August 1921, Page 8

OTHER CASES

The Acting-Chief Justice, Mr. Justice Sim, gave his reserved judgment yesterday as to the question of whether the estate of an insolvent Native might be administered in bankruptcy after his death. His Honour held that Part IV. of the Administration Act applied to the estates of Natives, and that if the Court had not power to order that the estate should,, be so administered, then no order could be made at all.

His Honour also gave judgment regarding an appeal made by Smith Bros., who were represented by Mr. T. Nfcave, against the decision of the Commissioner of Taxes that a tax of £200 was payable as stamp duty (conveyance of sale) upon "a memorandum ot agreement as to the sale of timber-cutting rights on land at Taumarunui owned by one John Alfred Endean. The appellants claimed that the agi-eement should have been classed as a deed "not otherwise charged," for which he would be liable to only 12s 6d duty. Mr. Justice Sim ruled that the parties were bound by the form in which they had elected to express their transaction, namely, as a transfer of property. The assessment of duty then was, in his opinion, correct! The appeal would, therefore', be dismissed, with £5 5s costs to the Minister for Stamp Duties. The Solicitor-General, Mr. W. C. MacGregor, K.C., appeared for the respondent Commissioner during the hearing of the case.

AnotHer ,matter which, was decided by his Honour was in regard to an appeal from a, decision of Mr. W. G. Riddel!, S.M., who had held that one Alexander Lawson was entitled to recover,£46 5s damages from George and Hannah Oudaille for breach of contract for the sale and purchase of the furniture, furnishings, and interest in ;i residence in Wellington:terrace. His Honour allowed hthe appeal, for ho considered that Mrs. 1 Oudaille had been induced to enter into

the contract by a misrepresentation that under the War Regulations, the rental of the property could not be raised. An order was made that the case should be remitted to the Magistrate's Court .for a re-adjustment of the judgments. Appellants were allowed costs upon the appeal. Mr. VV. ST. Matthews appeared for the appellants, and Mr. D. Jackson for the respondent. ,'. ■