1936-02-18 — Page 11

ESTATE APPEAL DISMISSED

WITH COSTS

(Continued from Page 7)

NOT IN AGREEMENT "Nor am I in agreement with the second submission made for the appellants. I agree with the judg ment on this point of Sir "Atholl MacGregor, C.J. in the Court be- low. Apart from the case of A.G. V. Watson (supra) the other judg- ments relied on A.G.. v. Owen (1899) 2 Q.B. 253; In re Campbell, (1902) 1 KB. 113; in re Waller (1916) Ch. 153; "established no more than that where a testator's will directs the setting aside out of his estate of a fund to answer annuities, such a fund-becomes settled property, and were most clear Carefully worded to make

that this principic should not necessarily be interpreted to con- clude the case of a simple gift of an annuity in general terms where there is no trust for payment öf the annuity out of a particular 'fund' (per Sterling L.J. da re Campbell (supra). It is true that the decision in A.G. V. Watson (supra) goes a step further in holding that the gift of an an- aulty simpliciter does give the annultant an interest in the testa- tor's residuary estate, but this de- cision and that in the later case of AG. v. Cook (1921) 3 K.B. 607, where an annual payment was charged on four-fifths of the re- siduary estate, go no further than to say that the interest of the an- nultant in such a case is such an interest as, though it does not ac- tually pass to any other person on the annuitant's death, yet is deem- ed so to pass in accordance with the provisions of sec. 2 (1) of the Finance Act, 1894 (37 and 58 Vict.

C

30). That sub-section is the source of 5.8. 2 of 1.5 of the Estate Duty Ordinance, 1932, and it seems clear therefore, that Lady Chater had an interest, ceasing on her death, in her husband's residuary estate which must be deemed to have passed on her death and to have therefore attracted estate duty to the extent to which a bene- ft accrued or arose by virtue of the ceaser of such interest. Were that not so, the appellants need not have called the provision of s.25 of the Ordinance to their aid,

ESTATE DUTY ORDINANCE "Section 25 of the Estate Duty Ordinance, 1932, reads as follows:

(1) It estate duty has already been paid in result 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 death of the other party to the marriage unless such person was at the time of his or her death or had been at any time during the continuance of the settlement competent to dis- puse of such property.

(2) For the purposes of this section, the term settlement means any deed, will, agreement

HONG KONG DAILY PRESS, TUESDAY, FEBRUARY 18, 1936.

OBITUARY

Mr. P. J. Julyan

It is with deep regret that wo have to record the death of Mr. Peter James Julyan, 180, A Government pensioner, which oc curred at his residence, át No.

on Sunday 37, Robinson Road afternoon, after a very brier 11- pess

The late Mr. Julyan who was 69 years of age, was until his retire- ment a member of the Senior Clerical and Accounting Staff of the P.W.D. (Class D). He joined the Government in 1895, prior to which he was a writer in H. M. Naval Yard from 1888 to 1891, and during the years 1891 to 1894 was Chief Clerk in H M. Ordinance Department.

His first post with the Govern-

Councils, Colonial Secretariat. In 1901, he was appointed First Clerk to the P.W.D.. and in 1913 be- In 1927 he came Senior Clerk. was promoted to Class II Benfor Clerical and Accounting Stan, which grade he held when be re- tired on pension a few years ago.

for a settlement or other instrument was that of 2nd Clerk, ment, or any number of instru- P.W.D., and subsequently, he act- ments, whether made before .ored as First Clerk and as Clerk of after or partly before and partly after the commencement of this Ordinance, under or by virtue of which instrument or instruments any property, or any estate or Interest in any property, stands for the time being limited to or in trust for any persons by. way of succession, and the term set- In recognition of Mr. Julyan'a tled property means the proper-long and faithful services, he was ty comprised in a settlement. awarded the Imperial Service Or- "In my view as. (2) must be der on the birthday of his late read to mean that a will or other Majesty King George V in 1929. Instrument 14 a settlement only if

Much sympathy will be extend-

it directs the appropriation of cered to his family and relatives. His tain specific property, or an es- son, the late Mr. P. T. F. Julyan, tate or interest in certain specific wits formerly on the editorial staff property, to. or in trust for, any of the "China Mail.".. person for fe. Here the will directed no such appropriation.

"This view is supported by state ments in Hanson's Death Duties (8th edition) at p. 105 an annuity simpliciter would not apparently

-3

corpus

be settled property, la Harman's Finance Act (4th edition) at p. 79

an annuity charged on with power to set aside a fund to answer the annuity "is not, it is submitted, settled property. The test seems to be whether the an- nulty is equivalent to a life ir terest, ie, is to be paid only out of the income from "fund directed to be set aside for the purpose which goes over on the cesser of the annuity and also by the cases cited by Mr. Potter for the respondent, in re Earl of Carnarvon's Settled Estates, (1927) 1 Ch 139,, and re Lord Alington and the London Cotinty Council's ❘ Contract, (1927) 2 Ch. 253, which

decided that the existence of a rent charge or jointure, charged on an estate in an owner in fee,

"I do not, however, think there is substance in Mr. Macnamara's argument that because the will gave Lady Chater this interest in her husband's residuary estate it follows that her interest was it- self in the nature of settled pro- | Had not madɛ the estate & settled

perty.

HEAD POISONED

Damages For Woman

London, Jan. 22. A claim against a hairdresser, based on an allegation that a wo- man had suffered Injury as the result of the application or a hair dye. came before Mr. Mr. Justice Atkinson, in the King Bench Division, yesterday.

Miss Travis O'Neill of

Store- street, W. C., saed Mr. Ignatiús"di Majo, a hair dresser carrying on business in the same street.

Mr. Tristram Beresford (for Miss O'Neil) sald that she had not had her hair dyed before, and she wanted some hair darkened. She consulted Mr. di Majo, who used a preparation which he rècom- mended.

'estate.

BRITISH CHESS CONGRESS

Masters' Tournament

THE FUNERAL.

The funeral took place yesterday evening at the Roman Catholle Cemetery, the Rev. Fr. Spada, performed the burial services both at the Chapel and at the grave- alde

LI

The principal mourners at the funeral were Peter (son) and Mr. A. Tavares. (son-in-law).

Among the gathering who as-

sembled together to pay their last respects were Messrs. F. X. 'Del- gado, P. Elms, C. Franco, 'P. Cas tilho, G. Tavares, A. Casulho. L. Løpes, A. J. Delgado," J. "Tavares,"

Dixon, L. Santos, C. E. Tavares, A. Elms, L. Gardner, A. R. Purves, W. Woodward, C. W. E. Bishop, J. H Bendall, H. W. J. Summon and others.

By special request, no flowers were sent.

ARMED ROBBERY

RECALLED

Six Men Charged

As a result of an armed robbery and the loss of six chickens, six Chinese appeared before Mr. Mac fadyen at the Kowloon, Magistracy yesterday, charged with armed A meeting of the executive com- robbery at an unnumbered match mittee of the British Chessed at Kowloon Tong on the morn- Federation was held in the rooms ng of January 31, 1936.

London, Jan. 27.-

Arrangements for the congress

Y

Interior of the new Buffet Car.

The New Buffet Car on the Kowloon-Canton Railway.

NO GUILTY KNOWLEDGE

Man Discharged for Possessing

Counterfeit Coins

Because of the lack of evidence Chinese named Lul Kam who appeared at the Central Magis tracy yesterday charged with pos- session of 90 counterfeit 10 cents pleces, in Wanchai on January 8, was discharged by Mr. W. Scho- feld, the Magistrate.

THIEVES CAUGHT

Remand Granted

-་་

The theft of handbags belong→ ing to two European ladies Doyed at two different shops in Kowloon constituted the charges levied against two Chinese, Chin The Hing (25) and Chan Ngan Kazi (27) wso appeared on remand be.. fore Mr. Q. A. A. Macfadyen at the Howloon Magistracy yesterday. A further remand till Wednesday, at 230 p.m. was ordered by the

Inspector A E. Carey appeared for the prosecution, while Mr. D.Magistrate. S. Curtis, of Messrs. Woo and Woo, represented the accused, who en-

Both accused were charged with the theft of a brown leather bag containing a powder compact, a Outlining the facts of the case, diary, a comb, fifty cents and Inspector Carey said that on in-private papers, belonging to Miss formation received the police went 2. Brown from the premises of to a shop at No. 268 Lockhart Paul Rennet Ladies Outfitters, No. Road, where a Chinese named 190 Nathan Road on Wednesday Chan Chiu, represented himself as

last; and with stealing a bag con- the manager. In the cockloft of taining sundry articles belonging the shop, where Chan Chlu and to Mrs. D. Ribeiro, from the his wife lived, the police discover Novelty Shop. No. 18 Hankow Road, ed several counterfeit coins.

on Monday last. Questioned the manager

of the City of London Chess Club. Complainant in the case Is atered a plea of “not guilty.” Wardrobe Court, EC., on Saturday,Chinese gardener named Lau Iu. Major E., Mentague Jones, chair Inspector Chester-Wood prose

cuted. man of the committee, presiding.

As outlined by the prosecution, at Nottingham in August ware it appears that on the morning of completed. The principal event in the 31. Inspector Chester-Wood this will be the Masters Tourna led a party of police to a village ment, which will be held in thein Kowloon Tong, and in a fut rooms of the Nottingham Univer- there he saw four of the defen- sity College from August 10 to dants. A search was made of the August 28, inclusive. There will be hut, but nothing suspicious was 15 competitors in this event, and found. the Invitations to compete will be

ald

that they belonged to a friend

First accused admitted the first charge but denied the second, of his named Lui Kam. The po- while second accused alleged that

No test Was appiled. Bub- sequently. Miss O'Nell's head be- came Bore, and. In the end, she } £200, £150, £100, and £75, and ton and made, a report of the ice, were then taken to No. 44 he received the diary mentioned in

had treatment at University Col-

At about 3.25 that same morn- sent out shortly. The prizes are ing, complainant came to the ata- not less than £200 w be distri- robbery.

the first charge from first accused without knowing that it had been stolen, and dented the second charge

Det-Sub-Inspector L

+

Whant stated that the house in which the defendants lived was searched,

the bag mentioned in the first

charge was alleged to have been hidden. The bag was not recover-

ect

Staunton Street, where the ac lcge Hospital. It was found that buted among those competitors Giving evidence Lau In said cused was found engaged in her head was badly poisoned, and who do not win a prize. The ratio that he was a gardener and lived game of mahjong. The man was of distribution will be the final in the matched where the crime sautioned and it was explained she had dermatitis of the scalp.

denial scores of these competitors took place. At about 12 midnight that it was suspected he had pos- The defence was a

The general arrangements for on January 31 he was awakened session of counterfeit coin. warranty, or breach of warranty. Mr. di Majo denied negligence, and this tournament will be that play by cries from the boy named VISITED FIRST HOUSE sald that Miss O'Neill knew the will take place in the afternoons Cheung Chee, Witness heard him Lut Kam told the police that he following which the second accused risk of injury, but voluntarily and evenings, with such rest days by Why am I being tied up. had purchased the Hong Kong volunteered to take the police to

as may be found convenient. Then witness saw three men elected to have her hair treated.

having The general congress of the standing at the door of his cubicle coins while he was in Canton, a vacant piece of ground where

paid $22.00 In Shanghai Miss O'Nel gave evidence.

Federation will be held in other one of whom was: Shing who "USED IT ON HIMSELF

rooms of the College from August careled a Tamp and a man knife money for his purchase. Both Chan Chiu and Lul Kam returned Giving evidence, Mr. di. Majo 17 to August 28 inclusive. All the the other two had poles, men

On the second charge, Mrs. (who appeared in person) said he usual tournaments of the annuhi They told witness not to shout, with the police to No. 268 Lock-

Almeida would identify the first told Miss O'Neill that the prepara congress will be played with the but as he tried to tell the other hart Road, where the accused tion concerned was quite good: he exception of the British Cham-mates not to make a noise the pointed out, & basket. as his pro-

her shop to purchase a certain had used it on many people, and plonship, as several of the players two men thrust him with their verty. Nothing incriminating was

article and the complainant, would used it on himself every six weeks. elligible to compete in that event poles. However he managed to

When Mas O'Nelli asked if there will be playing in the Masters get out of the hut and shouted. Chau Chiu was subsequently give evidence what the left her

purse at the shop was any danger, he told her that Tournament. For the Major The men then made their exit charged and the cake came up in there might be, but trouble very tournament this year the prizes and witness armed Himself with a the present Court, on two counts

second charge was found by seldom occurred. He applied a have been increased, and they will pole and gave chase but they soon to possession and uttering bu hene bag in connection with the

was discharged. The accused in Httle boys while play test, in accordance with the direc-be £25, £20 £15, and £10, disappeared from view..

He then went to the Police sta- the present case was conly helREE TIL Bad Mrs. Enid tlons, by dabbing some of the pre-

tion and reported the robbery also charged for Dussession, re644 Nathan Road, paration on Miss O'Neill's armas to

to the Police, the see it would be harmful to her, the preparation. He found, there reporting the loss of six chickens

"I bought the coins The test did not show Miss O'Neill tore. that the hairdresser was and a felt hat,

defen

Canton negligent in applying the dye In evidence, Mr. AMS (Major As supersensitive

There were notices in his estab-without following the Instructions ASP. said that on the January Ishment, stating that dyeing was to ascertam whether Miss O'Neill 31 he held an identification parade

at which five defenda done at the customer's own risk. had a supersensitive skin;

present. The only! marr

Giving judgment, Här, Justice as to damages, he found that Atkinson said that he did not £100 would fairly compensate by the witnesses was Bellere, Mr H ajo applied ang Minh ONeill and he save her judge text, as directed by the makers of ment for the amount with costa

The case was at Jomned.

however found in 1).

accused as the man who went to

led the

they were us submitted that the accused did to Chân not know the coins in question were comiterfelt. The accused had actually paid $1.20 in excess than he should have donel

the conclusion of"

called, at Mr. Cure

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HONG KONG BENEVOLENT SOCIETY

All donations gratefully received by the Hon. Treasurer Mrs. M. J. De Ville, 265, The Peak.

Old Clothes at

The Daily Press Building

Mondays & Thursdays.

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