CO129-557-12 Armstrong and Turner v. Estate Duty Commissioner- appeal to Privy Council 18-5-1936 - 2-10-1936 — Page 49

CO129 Colonial Office Hong Kong Records 理藩院香港檔案 All

50

No. 7.

10

This Summons was taken out by Deacons, of No. 1 Des Voeux Road Application Central, Victoria, Hongkong, Solicitors for the Petitioners.

to Set

Petition

down for

hearing.

8th June,

1935.

(Continued)

Sd/ DEACONS.

No. 8.

Order

Setting Petition

down for hearing. 8th June, 1935.

No. 8. Order Setting Petition down for hearing.

Upon the application of the Petitioners and upon hearing the Solicitors for the Petitioners the Crown Solicitor on behalf of the Estate Duty Commis- sioner and by consent IT IS ORDERED that the Petition in the above matter be set down for hearing.

Dated the 8th day of June 1935.

(L.S.)

Sd L. R. ANDREWES,

10

Deputy Registrar.

No. 9. Notes of the Chief

Justice on

the hearing

of the

Petition.

13th June,

1935.

No. 9. Notes of the Chief Justice on the hearing of the Petition.

Thursday, 13th June, 1935.

ESTATE DUTY APPEAL.

M.P. No. 31/1935.

Macnamara (Armstrong) for person aggrieved.

Potter, K.C. (Hazlerigg, Crown Solicitor) for E. D. Commr

Macnamara:--

(1) Chater's Will, Clause 5.

Annuity of £10,000 a year.

Ordinance of 1932, s. 25.

Estate duty has already been paid.

Lady Chater not competent to dispose of property.

Only point is- is this a settlement.

Subsection 2.- definition of settlement.

Dymond on Death Duties, p. 29, 6th Ed.

Dymond on Death Duties, p. 244

Will Clause 8.

Annuity is equitable charge on whole estate.

20

$

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