HOTEL GOODWILLS
DECISION RESERVED A conclusion was reached to-ilny in the hearing of the case in which the Public Trustee, us solo executor in the will of the late Hamilton Gilmor, appealed against certain assessments made by the Commissioner of Stamp Duties in respect to four hotels —the Grand, Albert,, Now Commercial, and Clyde Quay—which were owned or partly owned by the testator at the time of his dentil. The goodwill of the four hotels had been assessed at £31,000. This assessment the Public Trustee asked to have set aside because there was no power to assess goodwill as it was part of the land and buildings on which death duties amounting to .-059,580 had already been paid. It was further maintained tiiafc if the properties were assessable, the values had been erroneously arrived at. | His Honour Mr. Justice Sim was on the 1 Ijciu.-li. Mr. A. Gray. K.C., appeared with Mr. P. )>. Cooko for the appellant, Mr. M. J'Cvcvs, Iv.C, representing the Commissioner of Stamp Duties. Legal argument having been heard, his Honour reserved his decision.
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Bibliographic details
Evening Post, Volume CV, Issue 140, 15 June 1928, Page 10
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177HOTEL GOODWILLS Evening Post, Volume CV, Issue 140, 15 June 1928, Page 10
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