A STAMP DUTY CASE

Nelson Evening Mail, Volume LIV, Issue LIV, 16 October 1920, Page 7

A STAMP DUTY CASE

*s>» * The Full Court, represented by thcii Honours the Chief Justice (Sir Robert Stout), Sir Has sett Edwards. Mr Justice Cooper, Air Justice Chapman, and Air Justice Herd man, heard yesterdaj a case stated on 'behalf of Raymond A. Sutherland, of Fordcll, against the Commissioner of Tuxes. Air Hutton, oi AVanganui, appeared for the appellants and the Soiicitor-Ceneral (.Mr V\ . C. Alaegregor, K.C.,) lor the respondent . The question wns one ol stamp duty pavable under the terms of the will of the late Alexander Sutherland, of Craigielea, father of the appellants'. T} v memorandum of transfer the. trustees of the deceased conveyed the farm Craigielea to tho appellants in separate and equal shares. Each appellant then mortgaged to the trustees his share to receive C1fi,149 Us 2d, with the object of carrying out certain terms ol tho will as to the shares of tho family in the property- The Commissioner assessed Wi™*'»«» respect of each amount 2d. The appellant contended that ih> transfer was not liable to dutj as a conveyance- of pale, but was a. * f ' devise of tho property to the Th e Cotirf, reserved judgment .