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circumstances which had happened such estate duty should
De calculated in accordance with the Third Schedule of
Ordinance ão. 3 of 1932, but that having regard to the
fact that section 13 (5) of Ordinance do. 16 of 1915
and the explanatory cleuse of the Third schedule of
Ordinance No. 16 of 1915 had not been incorporated in
Orðinano e No. 2 of 1932 such duty wes impossible to
calculste mod was therfore act payable.
The appeal was heard by lis monour the Chief Justice
on the 13 th June, 1935, and a writt on judgment was delivered
on the 27th June, 1935.
The appeal to the Full Court was heurã on the 9th
January, 1936, and the Judgments were delivered on the 17th
February, 1936.
On the hearing of the appeal by the Full Court the
appellents abandoned the second ground of appeal stated in
their "Statement of Grounds of Appeal", viz. the contention
that if estate duty were payable in the circumstances of the
cego sưh duty was impossible to celculete and therefore was
not payable.
The case there fore hinges on the question whether,
on the facts above stated, there waa or was not a settlement
(1.e. a settlement of a notional fund to meet the annuity) as
defined in subsection (2) of seation 25 of the datate Duty
Úrùinano e,
1932.
Section 25 reads as follows :
"25.(1) If estate duty has already been paid in
respect of any settled property since the date of the
settlement, upon the death of one of the parties to
a marriage, no estate duty shall be payable on the
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