A LAND TAX CASH

West Coast Times, Volume 29, Issue 11279, 29 April 1899, Page 4

A LAND TAX CASH

[PBESS ASSOCIATION .]» Wellington, April 28. Argument in the Commissioner Taxes v the Kauri Timber Company, commenced in the court of appeal this afternoon, is an action for the recovery of land taxAn order was made in the Supreme Court Auckland for argument of questions, of law before the trial, and by another order these were removed into the court of appeal. . The case involves the liability of the defendant company to the land tax on timber rights possesed by it over a very large number of blocks of land under a number of different deedf . The question involved in the case of each deed being ■whether under the terms of the deed the company h»9 aa interest in the land amounting to land tenement, hereditament or chattel interest within the meaning of the interpretation clause in the Land and Income Tax Act, 1891. The claim is for £1452 13s 7d, of which the defendant company has, fince the commencement of tbe action, paid £825 63 lid into Court, leaving £626 6a 8d in dispute, being the tax an an interest valued at £38,000. - The case is being argued before the Full Court, Mr Napier appearing for the plaintiff, Mr Theo. Cooper and Mr H. Campoell for the defendant Company. Mr Napier had only partly opened when 1 the Court rose. Argument will be resumed on Monday.

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