AN IMPORTANT DECISION.

New Zealand Tablet, Volume 23, Issue 47, 23 November 1899, Page 31

AN IMPORTANT DECISION.

TAXING A BEQUEST TO THE LITTLE SISTERS OF THE POOR.

In Banco in the Supreme Court, Auckland, an important case came bpfore his Honour Mr. Justice Conolly on Thursday. It appears that by the will of the late John Patrick Quinn a bequest was made to the Little Sisters of the Poor, Auckland. The Commissioner of Taxes charged duty on the bequest, the amount at staie being £10 7s 2d. From the decision of the Conirni«pioner o' Taxes an appeal was made to the Supreme Court. Mr. Mahony appeared for the appellant, and Mr. T. Cooper for the Commissioner of Taxes. Mr. Cooper stated that John Patrick Quinn, who died on August 8 last, made a will on August 5 bequeathing a sum of money on which the duty was £10 7s 2d, in trust for the religious Order of the Little Sisters of the Poor at Auckland. The executor objected to pay duty, on the ground that the bequest was exempt under ' The Charitable Gifts Exemption from Duty Act, 1883.' The Commissioner decided that it was a bequest to a sect or class, and was not a charitable bequest. The questions for the court were :—: — (1) Is the estate exempt, and (2) what refund of duty is the executor entitled to. Mr. Justice Conolly, after hearing argument of counsel, said, when he read the affidavits filed, it struck him that if ever there was a benevolent asylum, the Home of the Little Sisters of the Poor was one. In the will it was called the ' Religious Order of the Little Sisters of the Poor,' and he took it that that was its name. It was a well-known institution. It might have been incorrectly described, but if it were incorrectly described, so long as there could be no possible doubt as to the meaning of the words in the testator's mind, he (his Honour) thought there was really no case at all. The answer to the first question put before the court would be ' Yes,' and the amount of duty to refund would be the amount paid — namely, £10 7s 2d. The appeal was allowed, with costs.