THE GLENMARK ESTATE.

Star (Christchurch), 20 December 1907, Page 3

THE GLENMARK ESTATE.

JUDGMENT FOE MRS TOWNEND. [Per Press Association.] WELLINGTON, December 20. The Appeal Court delivered judgment to-day in the case of Moore (deceased) and Townend v. the Commissioner or Stamps, which involved the payment of some £30,000 duty by Mrs Townend, heiress of the late G. H. Moore, of Glenmark, Canterbury. She claimed that the bulk of the propertyhad" been given to her by her father during his life, and the Crown claimed death duties on this S>rtion. Judgment was in her favour, r Justice Chapman dissenting. Briefly the Court held that the Privy Council liad already settled that gifts inter yivos were not evasions of duty merely because the motive was to escape duty, bo long es the gifts were valid and , irrevocable. The evidence mostly appellant's own testimony ,\ but there was some corroboration, and\ it was plain that her evidence was true. As to the mode in which the gifts were made, it was also valid, and the mortgages and releases which had passed were not" deeds of gift or liable to duty. Justices "Williams, Denniston, Cooper, Button and the Chief Justice all concurred. In the Townend case, costs were r.llowed to the appellant, but the amount and also an application for leave to appeal to the Privy Council were held over till next sitting.