SUPREME COURT.

Star (Christchurch), Issue 17038, 11 May 1923, Page 7

SUPREME COURT.

IN BANCO. His Honor Mr Justice Adams held a 1 sitting ol : the Supreme Court in banco j to-day. DEATH DUTIES. His Honor gave judgment in a cas * ; stated by the Commissioner of Stamps ; under the Death Duties Act on the requisition of the executors of the wii!. iof the late James Little, farmer. The i question was whether the Commit. : sioner acted rightly in including in the ! valuation of the estate for death duties a sum of £SOO bequeathed for the bene ‘ fit of the testator's niece. Mrs Nettie M. Reid. His Honor said that in his opinion the Commissioner was right in treat- | ing the sum as part of the final bal j auce oi the estate. ; Mr M. J. Gresson appeared for ap j pellnnts and Mr A. T. Donnelly for the : Commissioner. V WIDOW’S ANNUITY. Judgment was given in respect to , an originating summons to determine j whether on the true construction of the | will of the late Charles Comber the real estate primarily charged with tlie payment of an annuity of £52 to Kate Ada. Comber, the widow, during her • life, having been exhausted, the anunify now was payable out of the re ; siduary estate. j His Honor said that the charge in respect to the annuity was not on real estate only, but extended to a substantial part of the personalty also, li was a clear general gift of the annuity, which was what was termed a denioni strative one. The real and personal ■ property expressly charged was the particular fund primarily liable. That i fund being exhausted, the residuary . estate remained liable, j Air G. Harper appeared for plaintiff, j Mrs Comber, and Mr J. H. TJpbam for j defendants, William Comber and : Charles Arthur Comber, her sons.

DUNEDIN.

(Pe» Prkss Association.) DUNEDIN, May 11. | At the Supreme Court -John Skini ner. charged with stealing tw*o steers I at Hampden, was found not guilty.