Clark Tait and Company v Federal Commissioner of Taxation [1931] HCA 26

H.C. or A.

1931.

ez)

Sypyey, Aug. 8, 9.

Rich J.

HIGH COURT

{HIGH COURT OF AUSTRALIA.)

CLARK, TAIT AND COMPANY AND ANOTHER AND

THE FEDERAL COMMISSIONER OF Resy TAXATION . : 2 % : "

Costs—Laxation—A peal from Registrar—Land tax—Crown leascholds in Que —Hearing in Sydney—Witnesses from Queensland —Expenses—Cé Melbourne counsel employed —Fees for days before hearing commenced —R for Saturday and Sunday—Fees disallowed—Melbourne solicitor a taxation in Sydney—Costs allowed. F

'The appellants successfully appealed to the High Court against an. ment to land tax of certain Crown Ieaseholds in Queensland and obt order for costs in their favour, 'The appeal was heard in Sydney, and senior and junior counsel were employed by the appellants. The Di Registrar who taxed the appellants' bill of costs disallowed certain some wholly and others in part. 'The appellants took out a summons to the Registrar's decision.

Held, (1) that the appellants were entitled to (a) the costs of typing 'evidence in another similar case relating to land tax ; (b) the costs of a Qu land stock and station agent and valuer for qualifying fees, collectio evidence, travelling expenses and attendance in Sydney, though he called as a witness; and (c) the costs of a station manager from Queen who attended in Sydney for the purpose of assisting counsel and solicit dissecting station books and records, but who was not called, though avai to give evidence ; (2) that the Registrar had properly disallowed part amounts claimed as the costs of copying documents including a counsel and evidence of witnesses in another similar case and of pr

of the case began and refreshers paid for Saturday and Sunday should allowed, but that an allowance should be made in respect of fees paid to during an adjournment (except for Saturday and Sunday) granted for p tion of counsel's addresses and that in determining the amount to be all for counsel's fees regard should be had to the complexity of the case