GOODWILL OF HOTELS.
SUPREME COURT DECISION. Per Press Association. WELLINGTON, July 3. His Honour Sir William Sim gave judgment in the Supreme Court to-day upholding an assessment of £31,000 as representing the goodwill of four Wellington hotels in the appeal of the Public Trustee as sole executor of Hamilton Gilmer against the Commissioner of Stamp Duties. His Honour held that the interest of the owner in the license and goodwill could not be included in the unimproved value of land and was not an improvement within the meaning of the Act.
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Bibliographic details
Manawatu Standard, Volume XLVIII, Issue 184, 4 July 1928, Page 6
Word Count
91GOODWILL OF HOTELS. Manawatu Standard, Volume XLVIII, Issue 184, 4 July 1928, Page 6
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