COURT OF APPEAL.

Hawke's Bay Herald, Volume XXXIX, Issue 12729, 12 April 1904, Page 3

COURT OF APPEAL.

[press association.] WELLINGTON, Monday. The Court of Appeal was unanimously of opinion that the appeal should be allowed in the, case of Dolbel v. Commissioner of Stamps. The court held that-the amount ot a worthless debt due to the estate ot a deceased person could not be added to the amount of the estate for the purposes ot the assessment of duty under the Deceased Persons’ Estates’ Duties Act, notwithstanding that a legacy for an equal or a greater amount was left to the debtor and could be set off by the executors against the debt in question. The court held that the duty was payable in such a case only upon the amount actually in the estate. The appeal was allowed, with costs on the middle seal© as from a distance. In the case Reynolds v. the Nelson Harbour Board, the court unanimously held that the provisions of the Harbours Act are mandatory, and they not having been complied with the plaintiff could not recover. Several members of the court expressed the opinion that Mr Reynolds had suffered great hardship in having done* work of which the board received the benefit, while he got no payment. Leave was granted to appeal to the Privy Council. In the case Commissioner of Taxes v. the Kauri Timber Company, the court unanimously held, that the company was not taxable under the law upon profits earned by it beyond New Zealand in bulk or otherwise. The tax must be estimated on the value of the timber at the port of export. The majority of the court also held that the company was not entitled to any allowance as for rent of its forest lands, and could only claim such allowance in respect of business premises in various districts by agreement. No costs were allowed.