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"OI”AROS700 Ð'I'AS I^HDHAPP A DMOZMOH
‚medqetë „A (.58) „Tagatel Feir
COPY.
IN THE SUPREME COURT OF HONGKONG
ORIGINAL JURISDICTION
55
SUIT NO. 46 of 1901.
The Attorney General
Plaintiff,
Vs.
„Todtam erit asolo
Sarah Jaques, Executrix of
Joseph Jaques, deceased.
Defendant.
Tuesday 25th June. 1901.
JUDGMENT OF HIS HON. SIR JOHN W. CARRINGTON, Kt. C.M.G.
CHIEF JUSTICE.
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 affirmative 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 seel 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 $529,367.70.
Since