NOT A DEED

Evening Post, Volume CXI, Issue 69, 23 March 1931, Page 11

NOT A DEED

CITY COUNCIL DOCUMENT

As a result of reserved decisions delivered to-day by the Chief Justice (Sir Michael Myers) and Mr. Justice Blair, an appeal made by the' Wellington City Corporation' against tho Commissioner of Stamp Puties classing a document in the, category of a>decd for stamp duty purposes was allowed. The document was executed under the seal of the corporation, and the other party's signature to the instrument, which provided for the carrying out of some drainago work, was attested by a witness who added his name and occupation. It was because the document was so executed ana because it affocted the rights of the parties respectively that the Commissioner of Stamp Duties claimed it to be a deed. The Commissioner, said Mr. Justice Blair, did not dispute that if the .document had not been sealed by the 'council and the witness do tho-other party's signature had not given' his address and occupation the document ! would have been assessable for stamp i duty as an agreement. I Their Honours ~ held that the document was not a deed within Section ]G8 of the Stamp Duties Act, but was stampable only as-an agreement. At the hearing of the appeal the City Solicitor (Mr. J. O'Shca) appeared for the Corporation and Mr. Taylor, Crown Solicitor, for the' Commissioner of Stamp Duties. -