COURT OF APPEAL.

Wanganui Herald, Volume XLVIII, Issue 14044, 26 July 1913, Page 5

COURT OF APPEAL.

PERRY V. COMMISSIONER OF STAMPS. APPEAL DISMISSED. (Per United Press Association.) WELLINGTON. July 25. The Court of Appeal delivered its reserved judgment this morning in the ease *f (r , r ' '• the Commissioner of Stamps. Tho Court unanimously held that the deed of settlement ereated a valid trust aud as it was made without consideration, it amounted to u gift within the meaning of tho Death Duties’'Act, 190s); and that the duty.ua assessed by the Commissioner was correct, the appeal wait therefore dismissed, but, ns the point ii] Kin which the assessment was upheld was not raised by the Commissioner, no costs were allowed. MoCRECOR V. FRASER. WELLINGTON, July 25. In tho Appeal Court in 1 the case reserved of McGregor v. Fraser. The Court granted a stay of proceedings as prayed, upon the ground that the subject matter of the action was not such a chose in action, as was capable of assignment, so that the Assignee thereof could sue in his own name. Tho Court followed the case of Prosser v. Edwards and refused to follow Dickenson v/ Burrell. Costs amounting to 30 guineas were allowed and plaintiff was given one month cither to join Mrs McGregor as plaintiff or to substitute her as' plaintiff.