SUPrEME COURT.

Hawke's Bay Herald, Volume XXX, Issue 10017, 15 June 1895, Page 3

SUPrEME COURT.

Friday, June 14. (Before Hia Honor the Chief Justice, Sir James Prendergast.) STAMP DUTY APPEAL. This was an appeal by the executors of the deceased and the trustees of a church against a decision of the Stamps Commissioner, \Vho charged to per cent duty on a bequest of £10,000 to the Chnrch of England, ' Mr Carille appeared for the appellants, and Me Sainsbory for tho Stamp Commissioner, Mr Carlile stated his grounds of appeal to-be that the deceased, Charles Nairn, execnted a deed oa March, 1877, bequeating £10,000 to the Church of England in New Zealand, with a proviso that interest at the rate of ( 5 per cent was to be paid daring bis lifetime, the principal to accrue bo the church at hia death. He contended that this, under the Stamp Act of 1875, was exempt from doty as a religious bequest ; also that the Deceased Persons Estates Duties Act did not apply to this bequest, as it had been made prior to the Act coming Into force. This Act provided that 10 per cent should be charged on religions bequests. If his Honor ruled against him in that he intended to argne that not more than 7 per cent could be charged In the case of a ohnrch, which was not a " stranger in blood " according to the wording of that clause of the Act. Mr Salnsbury contended that deceased had made two separate gifts to the church, first the sum of £10,000, nnd secondly the 6 per cent Interest paid up till tho time of death. He submitted that this legacy was not a will, but a deed of gift, and was thus liable to duty. After hearing argument at great length hia Honor decided to reserve his deoisioD. KKUINI AKATAEAWA V. REGINA. This was an appeal against a decision of Mr TurLbul), S.M., to appellant, bonnd . over to keep the peace for 12 monthsi himself in £50, and one surety of £50, and to pay costs amounting to £22, for removing certain survey pegs on the site of the proposed police station at Monwbanga. Mr M'Lean appeared for the appellant, and Mr Humphries for the Crown. After heating lengthy argument his Honor anuounced bii intention of reserving his decision. He was not quite clear about the case at present, ami indeed whether id was a cose for him to adjudicate upon, la any case it would be necessary for him to give it thorough consideration.