DECEASED'S ESTATE HELD LIABLE.

Horowhenua Chronicle, 15 July 1933, Page 5

DECEASED'S ESTATE HELD LIABLE.

UNEMPLOYMENT EMERGENCY CHARGE. CASE THAT MIGHT GO TO APPEAL (By Telegraph—Press Association.) WELLING TON, Saturday. Reserved judgment was given by Mr Justice Ostler to-day in a case in which the executors and trustees of the will of the late George Dean Greenwood raised the question, of whether they were liable to pay the instalments of the unemployment emergency charge for which the testator would have been liable had he lived. The testator died on August 28fch, 1D32. During the year ended February 2Sth, 1932, his income other than salary and wages was over £23,000. His Honour held that the executors were liable to the Crown for the two instalments unpaid of tax on the 1932 income and for all former instalments of the tax on income for the year ended March STst, 11933. The learned judge, said, however, that the questions Involved were not free from difficulty, owing to the fact that the answers depended upon the construction of the statutes, which were enacted somewhat hastily to meet the present emergency and which imposed for the first time a novel form of taxation. The best construction he could give to the matter was that the contention of the Crown was correct, although he should be happy to see the matter reconsidered bv the Court of Appeal.