Book Review: Stamp, Death, Estate and Gift Duties (N.S.W. Commonwealth and A.C.T.)
| Published date | 01 June 1971 |
| Author | N. M. Macphillamy |
| DOI | 10.1177/0067205X7100400211 |
| Date | 01 June 1971 |
| Subject Matter | Book Reviews |
1971] Book Reviews 363
the book which is to show how the constitution has become what it
rather than where
it
is tending to go.
saying these things Iam
not
to
be
taken as.being
in
any way
of the achievement of the book
or
of
its present edition. More-
it
would
be
both
mispl~ced
and foolish to· criticise the author
these lines when
he
has
clearly stated his endeavour
to
be
"to
acoherent review
of
what has been decided over the past
SlXl[v-f~ll!IlI
years". My only interest in making these suggestions is
comes atime
in
the life
of
any textbook.which is good
··;CC
•...
Lo
•
.LI.
.........
L"'-LI..
as this one is, to
run
through anumber
of
editions,when
the
or
his editor has to stand back and look
at
the· pattern as a
and decide where complete rewriting and reappraisal is necessary
if
the book
is
not
to
be
overwhelmed in aflood of footnotes and
glosses
on
the main text. By the next edition, Iwould expect this
to
be
reached in relation
to
this book and my ideas are merely
_
.....
__
.....
-..
.....
_
...
Ihope Dr.
WYnes
will weigh
up
and consider when
that
HOWARD
ZELLING*
Stamp, Death, Estate
and
Gift Duties (N.S.W. Commonwealth
and
A.C.T.) by
D.
GRAHAM
HILL, B.A.,
LL.B.
(Syd.),LL.M. (Harv.),
(The
Law Book Company Limited,
1970)
pp. i-xxxviii, 1-751,
together with looseleaf supplement. $24.75.
Practising lawyers
in
Australia for many years relied heavily, for
the answers to many queries relating
to
duties,
on
Smith's Law Relat-
ing
to'
Stamp, Death, Gift
and
Estate Duty.1
The
last edition of Smith's
book was published
in
1953 although there was asupplement published
in
1957.
Obviously there was considerable need for
an
up
to
date
publication
on
this
subject-particularly
as Smith's book.was
Out·
of
print.
Mr. Hill's publication takes as subjects the N.S.W. stamp duty
legislation, the Commonwealth gift and estate duty legislation
and
the
recently introduced A.C.T. stamp duty legislation.
Basically the book contains, section
by
section, the appropriate
Acts·. annotated for the benefit
of
readers. However, apart from
actually stating the law, the author recounts the practice adopted, and
the interpretation
of
law followed,
by
the officers of the N.S.W.
Stamp Duties
Office-for
the
practical lawyer sometimes more im-
portant
than the
law
as correctly interpreted.
He
also relates various
*The Honourable ·Mr lustice ZeIling is ajudge of the Supreme Court
of
South Australia. .
1R.
C.
Smith, The
Law
Relating to Stamp, Death, Gift and Estate Duty
(3rd ed. 1953).
To continue reading
Request your trial