CO129-557-12 Armstrong and Turner v. Estate Duty Commissioner- appeal to Privy Council 18-5-1936 - 2-10-1936 — Page 105

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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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