THE APPEAL COURT

Evening Star, Issue 12167, 11 April 1904, Page 6

THE APPEAL COURT

WELLINGTON, April 11. In the Commissioner of Taxes v. the Kami Timber Company the Appeal Court unanimously held that the company were not taxable under the law-upon profits earned by them beyond New Zealand upon timber exported from New Zealand in bulk or otherwise. The tax must be estimated on the value of tbe timber at the port of i-x----port. The majority of the Court also held that the company were not entitled to any allowance as for rent of their forest lands, but can only claim such allowance in re* spect. to business premises in the variom districts by agreement. No costs wen allowed.

In Leslie Reynolds, C.E., v. the Nelson Harbor Board the Court unnnimously held that the provisions of the Harbor Act arc mandatory, and not having been complied witb, the plaintiff could not recover. Several members of the Court expressed the opinion that Mr Reynolds had suffered great hardship in bavins done work of which the Board derived the benefit, while be received no compensation. Leave was given to appeal to the Privy Council.