APPEAL COURT.

Stratford Evening Post, Volume XXIX, Issue 118, 11 July 1911, Page 5

APPEAL COURT.

INCOME TAX CASE. (Per Press Association.) Wellington, July 10. In the case G. P. v. the Commissioner ot Taxes, Mr. Bell, for the plaintiff, in opening the argument, stated that the importance of the case of plaintiff lay in the fact Gnat it the Court held that plaintiff’s right to the use and occupation of the lands was leasehold within the meaning of section ub or the Band and Income Tax Assessment Act, 1908, the Vtilno of the leasehold estate would be added to the value of the other properties held by the plaintiff, wiicn assessing the graduated land tax. He contended that only real leasehold was contemplated by the Legislature under this section, and not mere occupation for an indefinite term, and proceeded to cite authorities iu support of this proposition. Tan Solicitor-General said the purpose of graduated land tax was to impose heavier taxation upon the holders of large estates. That Act was intended to tax persons in possession of land under any title whatever, and included lands held under the right of occupation. ...

At the conclusion of the BohcitorGonerai’s argument, Mr. Bell briefly replied. . ... The Court reserved its decision. Wellington, July 11.

The Appeal Court is hearing the appeal ol the New Zealand Educational Institute against the decision of Judge Chapman, that an Education Board has power to require that no children below Standard 11. shall ho allowed to attend a District High School within its district. 'I he case was adjourned from last sitting to allow the Solicitor-General to bo served as defendant, as representing the Crown and Education Department. He now appears For the Crown, Mr. H. D. 801 l and Mr. Fell for the Institute, and Mr. Hutton for the Wanganui Education Board. IF this case is finished in time Mr. Massey’s appeal in ids libel notion against file “New Zealand Times” will be taken to-dav.