COURT OF APPEAL.
(By Telegraph—Press Association.) Wellington, last night. Further judgments were delivered in the Appeal Court here. In the case of Hannah v. Commissioner of Stamps, the appeal from the decision of the Commissioner of Stamps was allowed, the Court holding that, as the documents relied on as the deed of gift had not been executed by the donor, there was no taxable instrument within the moaning of the Acts imposing duty on deeds of gift. In the case re the Land Transfer Act and the Wellington City Corporation, the Court were unanimously of opinion that the case in which an owner sells a portion of his holding, retaining tho balance, and not upon any preconceived plan of selling, the whole in parts does not come within the operation of section 20, of the Public Works Act Amendment Act, 1900, requiring the owner, who sub-divides his land into allotments, for the purposes of sale to provide frontage for each allotment to a road 66 feet wide. The Court, therefore, ordered the District Land Registrar to register the two transfers to the Wellington City Corporation, which were before it. The Court adjourned until Wednesday.
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Gisborne Times, Volume VII, Issue 384, 8 April 1902, Page 2
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194COURT OF APPEAL. Gisborne Times, Volume VII, Issue 384, 8 April 1902, Page 2
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