THE APPEAL COURT.
♦■ WELLINGTON, March 18. The Appeal Court, consisting of the Chief Justice and Judges Williams, Edwards, and Cooper, are to-day hearing an apeal in re William Hay, deceased. 1l this case the deceased was domiciled in Scotland at the time of his death. He left real estate in Scotland valued at £2,905, personal estate in Scotland of £6,830, personal estate in England of £4,200, and peisonal estate in New Zealand of £27,46'3. At the time of his death there were debu. payable to residents in England and Scotland amounting to £16,600, and debts payable in New Zealand £2l. Under the Deceased Persons' Estates Duties Act, 1881. duty is payable. in New Zealand on the whole property left by deceased in New Zealand after deducting "all debts due by deceased payable thereon." The Commissioner of Taxes, in computing the amouut on which duty is payable, held that only those debts payable in the colony could be deducted. The executors of the deceased appealed to the Supreme Court from this, decision, and Justice Denniston upheld the view of the Commissioner. The executors are now carrying the case to the Court ci Appeal. is proceeding.
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Bibliographic details
Evening Star, Issue 11838, 18 March 1903, Page 4
Word Count
194THE APPEAL COURT. Evening Star, Issue 11838, 18 March 1903, Page 4
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