Dunedin Supreme Court

Wanganui Herald, Volume XXXXIII, Issue 12582, 1 October 1908, Page 5

Dunedin Supreme Court

DUNEDIN, September 30

His Honor Mr Justice Williams gave judgment in a case stated for appeal concerning the question of whether a bequest to the Salvation Army is liable to stamp 'duty. In December, 1906, Samuel Wilson, of Awamoho, left half of his residuary estate to the Salvation Army, to be applied to social work in New Zealand. The final balance of the estate was £35,000, and the duty was assessed at J63467, which the appellants declined to pay, on the ground that the bequest to the Army was exempt under the Charitable G^fts Act. His Honor decided that the bequest was not liable to duty. His Honor gave judgment for the City Corporation for £110, with costs, in the action against David Booth. This was a claim for £220 damage* for injury to the plaintiff's land through a fire spreading from the defendant' 9 property.