THE HIGH COURT.
A LAND TAX CASE.
Perth, November 4.
The High Court to-day decided the ap- peal of Septimus Burt against a decision that he was not entitled under the land and income tax to a deduction from the in- come tax in respect to station buildings
on a pastoral lease. Mr. Justice McMillan had ruled that the appellant, having al- ready received relief by a reduction of rent as a leaseholder, was claiming further de- ductions on the ground that he was not a leaseholder.
The Chief Justice (Sir Samuel Griffith) disagreed, holding that the deduction al- lowed in rent was merely on the unim- proved value of the land. The appeal was allowed with costs.