THE SALVATION ARMY.
■ ■• +. ; — . ; / MR SAMUEL WILSONS BEQUEST. A UNANIMOUS JUDGMENT. [PJEB PBESS ASBOCIATioNj .WELLINGTON, May 5. In the case of the Commissioner of Stamps "v. W. C. M'Dorial and others, the Appeal Court to-day upheld the decision of Mr Justice Williams that the bequest to the Salvation Army was a bequest for the benefit of the public, and therefore exempt' from the^ payment of death duty. The bequest wasthat of the late Mr Samuel Wilson, Otago. who left £16,000 to the Salva^ tion. Army to be applied in its social work in New Zealand. The duty was assessed by the Commissioner of Stamps at £1800, but au appeal to the Supreme Court was followed by a decision that the beqiietet wa© exempt under the Charitable Gifts Act of 1901. This decision stands by the judgment delivered to-day. Mr Justice Edwards, on behalf of the Court, said it held that the bequest was not- exempt under the Act of 1883, because it was. not a bequest to an "institution." It did, however, become exempt under the Act of 1901 as being " for the benefit " of the public. The Court agreed with the conclusion of Mr Justice Williams that the " social work "of the Salvation Army did come within the scope of the ;Act, 'and the bequest made by the testator could be applied only, to purposes which came; within the exemption.- In conclusion, the Court said it extended its' scope to other bequests. "We think it ac well to say that it is by no means clean, to us that the exemption given by the Act of 1901 is. not very much wider than is necessary to hold .in ,the present case. We are by no means satisfied, for example, that such a gift as that of Cornwall Park, or one for the maintenance or the erection of a public bridge, would not come within the exemption." The appeal was dismissed, with costs on the highest scale, as on a case from a distance. ...y .
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Bibliographic details
Star (Christchurch), Issue 9535, 6 May 1909, Page 2
Word Count
334THE SALVATION ARMY. Star (Christchurch), Issue 9535, 6 May 1909, Page 2
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