CO129-557-12 Armstrong and Turner v. Estate Duty Commissioner- appeal to Privy Council 18-5-1936 - 2-10-1936 — Page 101

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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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