IN THE SUPREME COURT OF HONGKONG
ORIGINAL JURISDICTION
Suit No. 46 of 1901.
The
Attorney
V.
General
Sarah Jaques, Executrix of
Joseph Jacques, deceased.
1
Tuesday 25th June 1901
Judgment of His Hon. Sir John W. Carrington, K.C.M.G.
Chief Justice.
Plaintiff.
Defendant.
130
In this case the parties filed a memorandum of agreement under Section 88 of the Code of Civil Procedure
for the purpose of obtaining the finding of the Court upon a question of law which is stated in a special case
annexed to the memorandum.
By the memorandum it is agreed that if the finding of the Court is in the affirm
mative of the question submitted to it, the defendant is to pay to the Colonial Treasurer certain probate duty in respect of the estate of her testator, while if the finding is in the negative the plaintiff is to withdraw
his claim for payment of that probate duty.
"The facts upon which the question arises are set forth in the special case, and may be shortly stated as
follows: -
The testator died in England on the 23rd January, 1900, and probate of his will was granted by the High
Court of Justice Probate Division to the defendant on the 2nd May, 1900.
An exemplification of the probate was sealed with the seal of this Court in its Probate Jurisdiction on the 7th August, 1900, and probate duty was paid on property of the estate in this Colony, consisting of shares
in various companies of the total value of $629,367. 70.
Since this payment was made it has been ascertained that, in addition to these shares,
entitled to the undermentioned parcels of shares namely: -
the testator was
(1) A parcel of 767 shares in the Hongkong and Shanghai Banking Corporation, which were on the London
Register of the Corporation and the Scrip or Share certificates which were at the date of his death, in the possession and under the control of the corporation in London, subject to a lien or charge in
favour of the Corporation amounting to £975.5.6d; and
(2) A parcel of 705 shares in the same Corporation which were on the Shanghai Register of the Corporation and were at the date of his death, in the possession and under the control of the Corporation at Shanghai, subject to a lien or charge in favour of the Corporation amounting to Taels 252,412. 72
(Shanghai Sycee).
"The Hongkong and Shanghai Banking Corporation was incorporated in Hongkong by Ordinance No. E of 1866 and exists and is governed by the provisions of that Ordinance and of the Deed of Settlement mentioned therein and of certain later Ordinances extending and amending the Original Ordinance of incorporation.
"The Head office of the Corporation is in Hongkong, and the business of the Corporation is managed and con-
trolled by a Court of Directors in Hongkong A Register of Shareholders is kept in Hongkong a separate volume beż being opened and kept for Hongkong Shareholders, for English Shareholders, for Shanghai Shareholders and for
Calcutta Shareholders respectively.
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