APPEAL COURT.

Taranaki Herald, Volume LIV, Issue 13663, 30 March 1908, Page 5

APPEAL COURT.

A DEATH DUTY CASE.

l*er Press Association. WELLINGTON, March 30.

The Appeal Court opened to-day. Judges Williams, penniston. Edwards, Cooper, and Chapman were present. Sir Robert Stout, C.J., wired that he was unable to attend owing to pressure of the wopk-of tho Nativu Land Commission. > Judge Williams presided. Four now cases were added to the list, but none of these will be taken till tomorrow afternoon. In tho Townend case, relating to the estate of Moore, deceased, the Court awarded costs £60 on both appeal and petition, considering that thero was full power to do so and" 'this was an instance in which it should be exercised.' Leave v was given to 'the Crown to appeal to 'tho Privy Council.

[This was n Rase in \\ Inch tho Crown claimed death <htty on part of an estate, which the defendant claimed had been presented prior to Moore's death. Th© argument that no death duty was payable as tho deed was one of gift Was upheld by the Courts. Then the Crown opposed J ,un oVder thut it should pay the costs, and it is on this ]>oint that the Appeal ' Court has just given its decision.]