High Court of Australia
A amon.
fie 33
258 HIGH COURT (1915.
[HIGH COURT OF AUSTRALIA.]
KEOGH . : 4 ' . . f APPELLANT;
AND
THE DEPUTY FEDERAL COMMISSIONER OF LAND TAX FOR NEW SOUTH; ResponpeEnt.
H.C. or A, Land Tax—Asseasment of unimproved value—Pastoral property—Land Tax 1915. Assessment Act 1910-1912 (No. 22 of 1910—No. 37 of 1912). ers.
On an appeal to the High Court from an assessment of the unimproved Pee aa value of a pastoral property for the purposes of the Land 'ax Assessment 11, 12, 15,16. Act 1910-1912, the primary Judge upheld the assessment. Reo ea Hald, that the primary Judge had acted on a right principle, and that the evidence supported his finding. Rich J.
ieicereas li? Fisher v. Deputy Federal Commissioner of Land Tax (W.6.W,), 20 0.14R., Aug. 24; 242, followed.
sccophes Decision of Rich J. affirmed.
Taaacs, Gavan Dufty and APPEAL from Rich J.
ae William Monahan Keogh appealed to the High Court from assessments of the unimproved value of a certain pastoral property for the purpose of land tax as of 30th June of the years 1910, 1911, 1912 and 1913. The appeals were heard by Rich J.
Campbell K.C. and Alec Thomson, for the appellant. Knox K.C. and Pike, for the respondent.
: Cur. adv. vult.
Ricu J. read the following judgment :—This is an appeal under the Federal Land Taa Assessment Act 1910-1912 in respect of the assessment of the unimproved value of a station property known as " Warrana," near Coonamble, New South Wales.
20 C.L.R.] OF AUSTRALIA. 259
The appellant disputes the assessments for the years 1910-11, H. ©. or A. 1911-12, 1912-13, 1913-1914, on the ground that they are a excessive. By consent the appeals were heard together. The Kroon figures for the different years do not call for separate treatment. "oy.
I propose to deal with the assessment for 1910-11. The other Feprrar : Commis-
years can be adjusted on the footing of my finding. SIONER OF
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