COURT OF APPEAL.

New Zealand Herald, Volume XL, Issue 12239, 7 April 1903, Page 3

COURT OF APPEAL.

[BY TELEGRAPH.PRESS ASSOCIATION.] Wellington, Monday. THE TATTERSALL CASE. Judgment of the Full Bench of the Supreme Court was delivered in the case of Harrison and another v. Spackman. This was a case in which appellants had been convicted and fined for acting as agents of TattersalFs sweeps. The Court was unanimously of opinion that the Gaming and Lotteries Act only makes it an offence to conduct a lottery in New Zealand, and that canvassing in New Zealand for subscriptions to a foreign lottery or opening an office in New Zealand for receipt of subscriptions and applications for tickets in a foreign lottery is not assisting in managing or conducting a lottery in New Zealand within the meaning of the Act. The Court was also of opinion that what the appellants did in the office,-. occupied by them in Wellington fell short of keeping a gaming house within the meaning of the Act. The . convictions' were therefore quashed. DEATH DUTIES. The Court delivered judgment in the case of R. William Hay, deceased. The Court unanimously, dismissed the appeal from the decision of Mr. Justice Denniston, holding that the matter was Concluded by the decision of the Privy Council in the case of Henty v. the Queen, and that whe*- the deceased person was domiciled outside of New Zealand at the date of his death, his executors and administrators were entitled to deduct from the amount of his New Zealand assets only those debts which were payable by the deceased in New Zealand in arriving at the net balance upon which dutv is payable under the Deceased Persons' Estates Duties Act, 1881. The appeal was therefore dismissed, with costs on the highest scale as from a distance. Mr. Skerrett obtained leave to appeal to the Privy Council on the usual terms. AN ORDER VARIED. In the cases of Mere Roihi and others v. the Assets Company, the Court, after further hearing counsel, varied the order, giving leave to appeal to the Privy Council by limiting the stay of proceedings to nine months from the present date, accounts and other' proceedings to go on "if the appeals are noi , disposed of.': within that period. , ~ .-