RIDDIFORD STAMP DUTY.

Rangitikei Advocate and Manawatu Argus, Volume XXXVII, Issue 10641, 9 May 1913, Page 8

RIDDIFORD STAMP DUTY.

JUDGMENT FOR THE CROWN. Far Pross Association. Wellington, May 9. The judgment of the Pull Court was delivered this morning in the case Riddiford v. Commissioner of Stamps went in favour of tha Crown. The duty iu dispute amounted to £38,200. The Court -held that both estate and succession duty were payable in respect of the property included in a deed of partnership entered into between the late Mr E. J'. Riddiford and his sons, that property forming part of deceased's estate under the provisions of the Death Duties Act of 1909. It held further that the duties were assessable on the value of the property as at the death of deceased. On the motion of Mr Myers, leave was granted to appeal to th© Privy Council.