THE APPEAL COURT.

Otago Daily Times, Issue 10621, 13 October 1896, Page 2

THE APPEAL COURT.

fP_.it United Pebss Association.) ! •Wh-MN-to-, October i 2. The Appeal Court was opened this morning, all tho judges being present. About half a dozen members of the bar attended. . In addition to the seven c.ies on the list, ■ leave wis given to s_L down three more, including the question of interest between the I B-nk of New Zealand and the Colonial Bank. On the application of Mr Jellicoe, leave was ; given to move for the suspension of the e_eeu- j tion of sentence in the case of Regina v. Anoie Brown pending the resnlt of the appeal to the Privy Council. The case of tbe Commissioner of Land and Income Tar v. 1. ilworth and others, which was the firet case taken, is a special case stated for the opinion of the Suprume C.urt and removed into the Court of Appeal. James Dilworth, late of Kemuera. Auckland, deceased, left a will by which he devised and bequeathed the residue of bis estate to trustees upon trust to found an institute in Auckland for the maintenance and education of the boyn of poor parents to be selected from the Provincial District of Auckland or from Ulster, in Ireland, and to be brought up in tbe tenets of the Church of Eogland. The Court of Appeal decided at the last sittings that the property was liable for the payment of duty under "The Deceitsed Persons' Est—es' Duties Act 1881," the 'institute not comiDg within the terms of " The Charitable Gilts' Duties Exemption Act 1833." The question now to be determined is whether the land devised is exempt from land tax under " The Land and Income Assessment Act. 1891 and 1892." The commissioner contends that it is liable to the tax,'except that the lands on which tbe institute is to be erected will, when so used, be exempt, the lands forming the endowment remaining always liable. The executors contend that the whole lands are exempt altogether- as they are held for public i-haritable purposes. - The court reserved its decision. Mr M, Chapman appeared for the commissioner, and Sir R. Stout for tho executors.