CO129-461 - Governor Sir Stubbs - 1920 [5-7] — Page 133

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.

-1-