IN BANCO.

Star (Christchurch), Issue 5501, 28 February 1896, Page 3

IN BANCO.

EXECUTORS OF HYMAN MARKS, DECEASED, APPELLANTS, V. COMMISSIONER OF STAMPS, RESPONDENT. Mr Fisher, and with him Mr Kippenberger, appeared for the appellants, and Mr Stringer for the Commissioner of Stamps. Mr Fisher stated that Mr Hyman Marks had died on May 22 last, leaving a will 0f ',£23,875 Os lid, on which a duty had been charged of .£2453 15s Id. This the executors had declined to pay, as they claimed that a charitable bequest of .£2OOO, called the Hyman Marks Benevolent Fund for the relief of the deserving poor, and one of <£5000, called the Hyman Marks Destitute Patients Fund, for the relief of persons who have been patients in the Christchurch Hospital should, under the Act, be exempt from duty. The Commissioner refused the exemption on the ground that the bequests were not such as could be covered by the wording of the Act. Mr Fisher said that to refuse to exempt the amounts would be to declare that the most charitable of all bequests— that to destitute persons— was not charity according to the law. Mr Stringer admitted that the amounts in dispute were charitable bequests, but the clause in the Act was a limiting one, and would not exempt in the present case. ' . After hearing argument his Honor reserved judgment. ■ TPer Press Association.l WELLINGTON, Feb. 28. For the criminal sittings of the Supreme Court there are twenty-one charges against sixteen prisoners. The chief charges are attempted murder, perjury and bigamy. In the Divorce Court a decree absolute was granted in the case of Santi v. Santi.