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The Respondent is the state Duty Commissioner of
Hong Kong.
The proceedings arise out of a decision by the state Duty
Commissioner requiring the payment of estate duty on the
cesser of an annuity bequeathed by the will of Sir Catchick
Paul Chater to the deceased's wife, who is now dead.
The present appeal to the rivy Council is from a judgment
of the Full Court of Hong Kong dismissing an appeal from the
Judgment of His Honour Sir Atholl MacGregor, Chief Justice,
which upheld the decision of the Matate Duty Commissioner.
Sir Catchick raul Chater died at No. 1 Conduit kond,
Victoria, Hong Kong, on the 27th March, 1926.
He was
domiciled in this Colony.
His will, dated the 17th April. 1925, and two Codicils
both dated the 25th May, 1926, were duly proved in the
Supreme Court of Hong Kong in its rrobate jurisdiction, on
the 9th September, 1926, by the nonourable sir illiam Edward
Leonard Shenton, Reginald Frederick mattingly and Lady Chater,
the widow of the testator.
The said R.F. Mattingly died on the 29th December, 1926,
and on the 11th March, 1927, Michael Howard Turner was
appointed a Trustee of the said Will and Codicils, in the
place of the said R.F. Mattingly, deceased.
The said Lady Cheter died on the 11th March, 1935.
The present Trustees of the will end Codicils of the said
Sir Catchick Paul Chater, deceased, are :
Herold John Armstrong and Michael howard Turner,
By clause 5 of the said will the testator bequeathed an
annuity of £10,000 sterling, clear of all death duties and
income tax, to his said widow.
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