Attorney General v Fitzgerald. ex parte Fitzgerald and Others
| Jurisdiction | England & Wales |
| Judgment Date | 05 June 1843 |
| Date | 05 June 1843 |
| Court | High Court of Chancery |
English Reports Citation: 60 E.R. 33
HIGH COURT OF CHANCERY
S. C. 7 Jur. 569.
Legacy Duty. Charity. Stat. 55 Geo. 3, c. 184. Stamp Act. Construction.
13 SIM. 83. ATTORNEY-GENERAL V. FITZGERALD 33 [83] the attorney-general v. fitzgerald. Bxparte fitzgeraxd and others. June 5, 1843. [S. C. 7 Jur. 569.] Legacy Duty. Charity. Stat. 55 Geo. 3, c. 184. Stamp Ad. Construction. Testator gave his residuary estate (which amounted to 13,000) to his executors, to be by them appropriated to the education of the children of the poor in Ireland, principally those in or about Limerick. Held, that legacy duty was payable on the residue. William Leamy, who died in March 1815,(1) bequeathed his residuary estate and effects to his executors, to be by them appropriated to the education of the children of the poor in Ireland, principally those in or about the City of Limerick, or as they, his executors, should, in their better judgment, deem meet to give the bequest the most extensive efficacy. The testator's residuary estate amount to 13,387 consols ; and the Court having approved of a scheme for applying that sum in the establishment and maintenance of a school, to be called "Leamy's Free School," for the education of the poor of Limerick and the neighbourhood, and of all such other poor in Ireland as might be willing to take advantage thereof, certain gentlemen residing in Ireland, who were named in the scheme as governors of the school, presented a petition praying that the Aecountant-General might be ordered to transfer the stock to them, free of legacy duty, for the purpose of being applied in carrying the scheme into effect. The question, was whether the stock was subject to legacy duty or not. That question mainly depended on the following part of the schedule of duties imposed by the Stamp Act, 55 Geo. 3, c. 184: "For every legacy, [84] specific or pecuniary or of any other description, of the amount or value of 20 or upwards, given by any will or testamentary instrument of any person who shall have died after the 5th of April 1805, either out of his or her personal or moveable estate, or out of or charged upon his or her real or heritable estate, or out of any monies to arise by the sale, mortgage, or other disposition of his or her real or heritable estate, or any part thereof, and which shall be paid, delivered, retained, satisfied or discharged after the 31st of August 1815 ; and also for the clear residue (when devolving to one person) and for every share of the clear residue (when devolving to two or more persons) of the personal or moveable estate of any person who shall have died after the 5th of April 1805 (after deducting debts, funeral expenses, legacies and other charges first payable thereout) whether the title to such residue or any share thereof shall accrue by virtue of any testamentary disposition or upon a partial or total intestacy, where such residue or share of residue shall be...
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THE ATTORNEY-GENERAL v DELANEY. [Exchequer.]
...6 Ves. 560. In re wilkinsonENR 1 C. M. & R. 142. The Attorney-General v. NashENR 1 M. & W. 237. The Attorney-General v. FitzgeraldENR 13 Sim. 83. In re GriffithsENR 14 M. & W. 510. In re PearceENR 24 Beav. 491. In re William ParkerENR 4 H. & N. 666. Harris v. Earl HoweENR 29 Beav. 261. The ......
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John Griffiths, Deceased
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