High Court of Australia
OF AUSTRALIA. 277
Appeal allowed. Order of Supreme Court dis- H- ©. or A.
charged. Question 1 answered as follows : peg
The sum of £13,232 3s. 7d. forms part of —Comms- the dutiable estate of the deceased. Case ""gXP® 0F remitted to Supreme Court to carry out this (ew) susanar: Punrervan
TRUSTEE
Solicitor for the appellant, J. V. Tillett, Crown Solicitor for New pry
South Wales. Solicitors for the respondent, Sly & Russell.
J.B. rom ecg Oded fies tie QR? CaaS (HIGH COURT OF AUSTRALIA.) MoGEOCH é c - he J 3 . APPELLANT;
AND
THE FEDERAL COMMISSIONER OF LAND TAX = Responvenr.
Land Tax—Assessment—Improvements—Clearing land and keeping free from prickly H. C. or A. __ pear—" Improvements thereon" —Unimproved value—Method of ascertaining— 1929, Land Tax Assessment Act 1910-1924 (No. 22 of 1910—No. 32 of 1924), secs. = G~ 3, 10—Land Tax Assessment Act 1910-1926 (No. 22 of 1910—No. 50 of 1926), SypNev, secs. 3, 10, Aug. 6.
; Held, by Knox C.J. and Dizon J. (Isaacs J. dissenting), that the eradication, Metpourne, destruction and removal of prickly pear plants which would otherwise spread Oct, 28, and deprive the land of its utility and value are 'improvements on" the land
"a Ki CJ., within the meaning of the Land Tax Assessment Acts 1910-1924, 1910-1926, __Isunes and
Dixon JJ. Morrison v. Federal Commissioner of Land Tax, (1914) 17 C.L.R. 498, and Jowett v. Federal Commissioner of Taxation, (1926) 38 C.L.R. 325, followed.
Toohey's Ltd. v. Valuer-General, (1925) A.C. 439, considered.
Held, also, by Knox C.J. and Dixon J, (Isaacs J. dissenting), that the unimproved value of land should be ascertained by considering what the land
VOL, XLII, 19
278 HIGH COURT
H.C.or A. would have sold for at the relevant date if improvements including th 1929. consisted in keeping the land free from prickly pear had not been Ww
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