CO129-557-12 Armstrong and Turner v. Estate Duty Commissioner- appeal to Privy Council 18-5-1936 - 2-10-1936 — Page 50

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Will Clause 13.

This discretionary power never used. Hanson's Death Duties, 8th Ed., 105.

A.G. v. Owen (1899) 2 Q.B. 253 at 256, 263.

Re Campbell (1902) 1 K.B. 113 at 115, 116, 120, 123. "Particular fund" on p. 123 means determinable fund. Residuary fund is definite fund.

Re Waller (1916) 1 Ch. 158.

A.G. v. Watson (1917) 2 K.B. 427 at 430, 431.

s. 13 (5)

(2) Ordinance No. 16 of 1915, Third Schedule.

Ordinance No. 3 of 1932, Third Schedule. Impossible to calculate duty therefore no duty payable.

Potter, K.C., for E. D. Commr.

(1) Is there settlement and settled property?

s. 25 (2) "stands for the time being limited to &c."

No settlement because no succession.

Gift of annuity by will without direction to set aside property does

not create settlement.

No such direction here though power given to trustees.

Harman's Finance Acts., 4th Ed., 79.

Hanson, 8th Ed., 105.

Snell, 19th Ed., 269.

13 Halsbury, 184, s. 217.

A.G. v. Owen (1899) 2 Q.B., 253 at 254, 255, 263, 265.

Re Campbell (1902) 1 K.B. 113 at 116.

In re Waller (1916) 1 Ch. 153 at 158, 159.

A.G. v. Watson (1917) 2 K.B. 427.

In re Earl of Carnarvon (1927) 1 Ch. 138 at 147, 155.

In re Lord Alington (1927) 2 Ch. 253 at 261.

(2) Schedule 3 has no application.

Ordinance of 1932, s. 9 (6) (b).

Ordinance of 1932, s. 9 (7).

Halsbury's Statutes 8 p. 130.

Schedule 3 refers to reversionary interests only.

Macnamara in reply:---

Ordinance 3 of 1932 s. 5 (1) (b).

Will Clause 8.

No. 9. Notes of the Chief Justice on the hearing of the Petition. 13th June, 1935. (Continued)

Appeal dismissed with costs.

Sd A. D. A. MACGREGOR,

C.J. 13. 6. 1935.

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