CO129-557-12 Armstrong and Turner v. Estate Duty Commissioner- appeal to Privy Council 18-5-1936 - 2-10-1936 — Page 39

2.

38

the respondent's legal advisers have called attention to the following passage which appears on page 262 of the 7th Edition

of Dymond on Death Duties:-

"The expression "settled property" is given a liberal

construction.

The exemption is applied, for instance, to cases where the surviving spouse had an annuity simpliciter

under the will of the other spouse.

"I

Though the author does not cite any authority in support of this passage, it is felt that this statement by one who is a recognized authority on death duties should not be ignored as it may

indicate a practice (as distinguished from a recognition of legal

entitlement) adopted by the authorities in England.

I should be grateful if enquiry might be made of the Inland

Revenue Authorities as to whether such a practice is recognized.

If such a practice be recognized, then it would seem

desirable that the Estate Duty Ordinance of this Colony should be operated in conformity with that practice and that the legal representatives of the respondent in London should arrange terms of settlement with the appellant's representatives. The fact that

the Government of this Colony was a beneficiary under the

testator's will seems a further reason for conformity with any

practice which may operate to relieve the estate of duties.

Enclo.No.1.

Enclo.No.2. Enclo.No.3.

6.

I enclose the following :-

Three copies of the record.

1932.

One copy of the Estate Duty Ordinance, Two copies of the Crown Solicitor's observations

on the case.

I have the honour to be,

Sir,

Your most obedient, humble servant,

a Caldecot

Governor, &c.