SUPREME COURT.
| IN BANCO. Wednesday, March 1. j (Before His Honor the Chief Justice.)
■ j , ... A STAMP CASE. ! The statement- of facts in this case disc’ osed that a deed of conveyance, dated 19th October, .1895, was made by Henry Duncan Crawford to* !• VV. ±lislop and A. E. Pearce, as trustees and that the, same deed was presented to the l Deoutv Commissioner of Stamps in this •city on the 22nd October, 1895, tor the pWpose' of' beihg~stantp’6d". _ The duty Kvas assessed as follows :—£7, Is as stamp duty and £47 14s Id as “ deed of gift duty. The trustees (appellants in this 'case) thereupon . to pay the 'duty assessed on tho-ground, inter alia, ithat-.-tlie. deed wash not. 3. dcqdi .of. gut made 1. fond the .’-purpose lolMevadmg the. deatli-i duty, • as ‘it- did notutransfer the ■’•--requested that assessment be referred to the -Commissioner of Stamps for his decision. This*' (was idorib;* End* Hie* Commissioner uphetd'the-'decisio'rt of his Deputy;; Ihc appellants being dissatisfied with this re quested .the* Commissioner to state -a case .forJtbo.vCouct. The, questions sub r , mitted to the Court 1 yesterday were, in. effect, <aS -follows ;—(l)hWas ..the. assesjmoht ' of’tlle’-Gd'thhv'SSibn'cy 'ias: aforesaid valid, at;‘lawfd WII nqtiWhat'l basis .ofass6igm6ht/shdu)d;,be,‘adopted?- .(>3) And wliat' amount ?*• ■" ’ "' ' Mr Gully appearod-for the Department, and Mr; ,T;: iWu ( Hislop ;for the appellants. . i •, 1 After some discussion it was; decided to ad’jduTn the. case V until; Wednesday (next, whilp;ijin',dho;'iheMitimo.';\ ;an attempt wiirbefmade, re-assess-jneiit- cannot-be-made- -on a--different. ‘basis. - • ■
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https://paperspast.natlib.govt.nz/newspapers/NZTIM18990302.2.59
Bibliographic details
New Zealand Times, Volume LXIX, Issue 3678, 2 March 1899, Page 7
Word Count
243SUPREME COURT. New Zealand Times, Volume LXIX, Issue 3678, 2 March 1899, Page 7
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