IN RE : LESLIE DEVISON MILLER Vs. STATE

JUDGEMENT

(1.) THE facts immediately relevant are these. On 31 -12 -1929 one Annie Sibthorpe executed a will whereunder she left her property to her two sisters Louisa Sibthorpe and Emma Sarah Sibthorpe. Annie Sibthorpe died on 19 -2 -1932. Louisa Sibthorpe made her last will on 15 -7 -1948 and she died on 11 -9 -1950. On 10 -6 -1932 Emma Sarah Sibthorpe executed a will whereunder she nominated Louisa Sibthorpe and Nathanial to be her executors.

(2.) NOW , part of the property devised under the wills of these three individuals are some shares in the Buckingham and Carnatic Mills and also in the Imperial Bank. Between the dates of the death of the individuals and the date of the present application the dividends payable in respect of these shares were from time to time remitted abroad. The first question I have to decide is whether on the dividends that were so remitted duty is payable by virtue of S. 56, Court -fees Act, 14 of 1955. So far as is now material that section runs as follows:

(3.) THE learned Assistant Government Pleader cited a number of English cases before me, but I shall refer to only two of them. The first is reported in - 'Attorney General v. New York Breweries Co.',, 1898 -1 QB 205 (A). The head -note gives an adequate summary of the case :