INGLEWOOD CASE

Stratford Evening Post, Volume II, Issue 220, 13 April 1933, Page 5

INGLEWOOD CASE

Court of Appeal Decision

Pres.a Association. —Copyright.

Wellington. April 12 . —The Court of Appeal has given Judgment in favour of the appellant in the case of Ernest Charles Heel, of Auckland, the owner of the Railway Hotel, Inglewood, the appellant, v. Loo. Patrick O'Neill, the respondent, hoard on March 27 and 28. In substance the question asked of the Court was whether the sum paid by the hotel lessee for the goodwill of the hotel business could be hold to be rant paid in respect to land within the meaning of section 31 of the National Adjustment Act so as to make applicable the reduction provided for by that Act. The Court of Appeal held that as the legislature had not provided that premiums or bonuses or other like payments made in respect of >he goodwill of a business should be deemed to be rent such payments could not come within the words of section 31. For that reason, in the opinion of the Court, the case was wrongly decided in the Court below and the appeal should be allowed with costs on the middle scale, as from a distance.