THE APPEAL COURT.
"WELLINGTON, March 18. The Appeal Court,' consisting of the Chief Justice and Justices Williams, Conolly, Kdwarda, and Cooper, was engaged to-day hearing an appeal in re William Hay, deceased. In this case the deceased was domiciled in Scotland at the time of his death. He left real estate in Scotland valued at £2205, personal estate in Scotland of £6330. personal estate in England of £4200, and personal estate in New Zealand of £27,469. At the time of his death ' there were debts payable to residents in i England and Scotland amounting to £16,600, ' and debts payable in New Zealand £21. I Under " The Deceased Persons' Estates , Duu£a Act. 1881," duty is Buyable w New ;
I Zealand on the whole property left by de* | ceased in New Zealand after deducting "all debts due by deceased payable thereon." The Commissioner of Taxes, in computing the amount on which duty is payable, held that only those debta payable in the colony could be deducted. The executors of the deceased appealed to the Supreme Court from this decision, and Justice Dennistort uphold the view of the commissioner. Tho executors are now carrying the case to the Court of Appeal.
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https://paperspast.natlib.govt.nz/newspapers/OW19030325.2.72
Bibliographic details
Otago Witness, Issue 2558, 25 March 1903, Page 22
Word Count
198THE APPEAL COURT. Otago Witness, Issue 2558, 25 March 1903, Page 22
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