APPEAL COURT.

Wanganui Herald, Volume XXXXIV, Issue 12750, 22 April 1909, Page 5

APPEAL COURT.

A Salvation Army Bequest.

(Per United Press Association^.

WELLINGTON, April 21. The Appeal Court was engaged hearing the case of the Commissioner of Stamps versus McDonald and others, in which is involved the question of whether bequests to the Salvation Army are exempt from succession duty.

The late Mr Samuel Wilson, of Dunedin, left £16,000 to the Array, on which' duty was claimed under the Act of 1901, which provides that bequests for the benefit of the public shall not pay duty. Judge Williams decided in the Army's favour, and the appeal is from this decision.

Mr Hosking is appearing for the appellant, and Mr A. S. Adams for the respondent. Argument is unfinished. WELLINGTON, April 22. The Court of Appeal resumed the case of the Commissioner of Stamps v. McDonal and others.

Mr Hosking stated that the reason why the appeal was brought was to get a binding declaration which the Commission could follow as to what bequests wqpe exempt from duty and what were not. The true construction of the two statutes in question was that the Act of 1883 exempted from du£y the charitable bequests in that Act, while the Act of 1901 did not extend the class of charitable bequests, but referred to gifts for the public benefit which were not in the nature of charitable bequests. The history of the latter Act showed that it was passed primarily to exempt from duty the gift of Cornwall Park to Auckland. Here the ,'gjft was to the treasurers of the Salvation Army* and was not within the Act. ■..