Attorney General v Henry Chandos Pole Gell
| Jurisdiction | England & Wales |
| Judgment Date | 05 May 1865 |
| Date | 05 May 1865 |
| Court | Exchequer |
English Reports Citation: 159 E.R. 673
EXCHEQUER REPORTS.
S. C. 34 L. J. Ex. 145, 11 Jur. (N. S) 566, 13 W. R 900; 12 L T. 461. Discussed and followed, Ring v. Jarman, 1872, L. R. 14 Eq. 363. Referred to, Attorney-General v. Eyres, [1909] 1 K. B. 734.
3 H./a C. 615. THE ATTORNEY GENERAL V. GELL 673 (Neer 11.3a.atc.13_19_ [615] EXCHEQUER REPORTS. EASTER TERM, 2S VICT. THH ATTORNEY GENERAL v. HENRY CHANDOS POLE GELL. May 5, 1865.ùThe 2nd section of the Succession Duty Act, 1853, applies not merely to cases where the title accrues at death, but also to cases where the title has accrued before the Act, but is made an interest in possession at, once, " or after an interval," on a death occurring after the Act ùA testator devised certain property in trust for his daughter for life if she survived her then husband, and after her death for such child or children by a second husband (if any) as she should appoint. And in case she died before her husband, or without having children by a second husband, the testator directed the trustees to convey the estate to the use of P. for life, with remainder to such child of P., other than the eldest if more than one, as he should appoint, and in default of appointment to his second and other sons in tail. And the testator directed the rents and profits during the joint lives of his daughter and her husband to accumulate for twenty-one years, if they should so long live, and be added to the corpus and if they lived beyond the twenty-one years, then during the remainder of the joint lives to he paid to the person or persons who would have been entitled to the corpus if the daughter were dead without issue. The testator died in 1842 P died on the 19th January, 1863, without making any appointment, whereupon the defendant, his second son, became entitled to the property. The term of twenty-one years expired on the 25th January, 1863, and the testator's daughter and her husband were then living. Held, that the defendant on the death of his father, became " contingently entitled after an interval" within the meaning of the 2nd section of the Succession Duty Act-, 1853, and was therefore liable to pay duty. [S. C. 34 L. J. Ex. 145 , 11 Jur. (N. S) 566 , 13 W. R 900 12 L T. 461. Discussed and followed, Ring v. (Ionian, 1872, L. R. 14 Eq. 363. Referred to, Attorney-General v. Byres, [1909] 1 K. B. 73t.1 Information in equity by the Attorney General (so far as material) as follows : 1. The object of this information is to obtain payment of duty iii respect of the succession of the defendant to the real and personal property devised by the will of Philip Gell. 2. The said Philip Gell (who is hereinafter referred to as " the testator") by his will, dated the 17th day of February, 1839, arid duly executed, appointed Edward &cheverel Chandos Pole and John Cruso trustees and executors of his will, and after making divers specific and pecuniary bequests the testator devised and bequeathed unto and to the use of the said Edward Sacheverel Chandos Pole and John Cruso, their heirs, executors, administrators, and (6161 assigns, all his real and personal estate, Upon trust to convert all his personal estate (except as therein mentioned) into money and thereout to pay his debts, &c., and apply the surplus and all other monies falling into his general personal estate to the like uses as the overplus of the rents of his real estate and the accumulation thereof were thereinafter directed to be applied. And upon further trust during the joint lives of William Pole Thornhill, Esquire, the husband of his only surviving child Isabella, and of the said Isabella his wife, to apply the rents of his real estate in keeping down interest upon mortgages and paying off the principal, and to accumulate the surplus and place it out at interest, together with any surplus of his personal estate, until an eligible purchase could he found of manors or hereditarnents in England, with a direction that the same, when purchased, should be conveyed and settled to the uses of his will, and that in the meantime the interest of the money applicable to purchases should he applied in the same manner as the rents of the property so to be purchased would be applicable And he declared that it was his wish and intention that all the income of his real estate, as well original as purchased, and all the income of his surplus personal estate, and of all other the property vested for the time being in the trustees of his will, should accumulate, by way of compound interest, during the joint lives of the said William Pole Thornhill and Isabella his wife, subject nevertheless to the proviso for cesser thereinafter contained, and should, with all accumulations thereon respectively, be laid out in such purchases of Ex. Dry. xv ù22 manors and hereditaments as aforesaid, and should in the meantime he considered as converted into real estate And the testator directed that immediately after the death of either of them, the said William Pole Thornhill and Isabella his wife, all his real estate, both (617] original and purchased, should he suhject to the trusts thereinafter declared, that is t. say, in case his said daughter Isabella, should survive the said William Pole Thornhill be directed his said trusties, after paying the iiiterest upon any existing mortgages, to pay the residue of the rents of his estate from the decease of the said William Pole Thornhill, and thenceforth during the natural life of his said daughter Isabella, unto or for the benefit of his said daughter for her separate use, without power of anticipation ; and in case she should marry again and should leave any child or children by any after-taken husband surviving her, the testator empowered his said daughter, by deed or will, to appoint and dispose of his real estate unto and amongst such child or children in such manner as she should think fit, and directed his said trustees to convey his said real estate unto her appointee or appointees accordingly ; mixt is default of any such appicktusetlt, the testator directed his said trvvitee to convey the said real estate to the use of the child or children of his said daughter by any such alter-taken husband equally amongst them, if more tban one, as tenants in common in tail with cross remainders amongst them in tail. And in case his said daughter Isabella should die in the lifetime of the said William Pole Thornhill, or in case she should die without having issue by any after-taken husband, or in case there should be a failure of all her children by her after-taken husband, to whom cross remainders iu tail were thereinbefore directed to be limited, then and in either of those cases the testator directed his said trustees to convey his real estate unto and to the use of the said Edward Sacheveret Chandos Pole and his assigns during his life, with remainder to the use of any one or more of his child or children except his eldest son, unIeas being his only child, as he should by deed or will appoint; with remainder after the decease of the said [618] Edward Sacheverel Chandos Pole, as to...
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