Attorney General v John Higgins and Others
| Jurisdiction | England & Wales |
| Judgment Date | 30 May 1857 |
| Date | 30 May 1857 |
| Court | Exchequer |
English Reports Citation: 157 E.R. 140
IN THE COURTS OF EXCHEQUER AND EXCHEQUER CHAMBER
S. C. 26 L. J. Ex. 403. Adopted, In the Goods of Ewing, 1881, 6 P. D. 23. Referred to, Attorney-General v. Lord Sudelcy, (1896) 1 Q. B. 361. Applied, Attorney-General v. New York Breweries Company, (1898) 1 Q. B. 205.
[330] the attorney g-eneral v. john higxhnh and others May 30, 1857.- A testator, domiciled in England, having died in the province of York, his property within that province was sworn under 100,0001, and the will having been proved, probate duty was paid on that amount The testator's personal property actually in that province amounted to 93,2211, in addition to which he was possessed of shaies in lailway Companies in (Scotland, (such Companies being constituted under the Companies Clauses Consolidation (Scotland) Act, 1845), to the value of 57151. In pursuance of the 19th and 20th sections of that Act the executors produced the probate with the proper declaration to the secretaries of the several railway Companies, and caused their own names to be inserted in the register of shareholders at the chief offices of the said Companies in Scotland; but, although more than six months had elapsed, did not exhibit an inventory properly stamped in the Commissary Court in Scotland, as required by the 48 Geo. 3-, c. 149, s. 38. In an information for penalties for not exhibiting such inventory,-Held, that the duty imposed on executors by the 49 Geo. 3, c. 149, s. 38, to exhibit in the Court of Scotland an inventory properly stamped, is not 2 H & N 340 THE ATTORNEY GENERAL r HIGGINS 141 affected by the 8 & 9 Viet, c 17, s. 20, and that theiefoie the duty on such inventory was payable in Scotland in respect of the shares. [S. C. 26 L. J Ex. 403 Adopted, In the Good* of Etnng, 1881, 6 P D. 23. Refeired to, Attoiney-Gejteral v Lord Svdehy, [1896] 1 Q B. 361 Applied, Attvrwy-Geneial v. New Yotk Biewenes Company, [1898] 1 Q B. 205.] This was an information against the defendants who were executors of William Higgins deceased, for not exhibiting an inventory duly stamped, of certain shares in Railway Companies in Scotland, pursuant to the 48 G. 3, c 139, s 38 Plea The general issue A special veidict was found by consent, which stated that William Higgins, before and at the time of making his will, and thence until his death, resided and inhabited, and was domiciled at B rough ton, within the province of York, and aftei the 31st of August, 1805, on the 1st day of January, 1850, within the province afoiesaid, duly made his will signed by him &c and attested &c according to the form of the statute, and thereby appointed the said John Higgins and others executors, and gave to his executors all his peisonal estate and effects in the United Kingdom of Gieat Britain and Ireland and that William Higgins afterwards, and after the passing of "The Companies Clauses Consolidation (Scotland) Act, 1845," on the 7th of December, 1853, within the province aforesaid, died without having in anywise altered or revoked his will, and that the will of William Higgins was a good and valid [340] will and disposition, according to the laws and customs of Scotland, of all the said testator's personal and moveable estate and effects at the time of his death in that part of the United Kingdom that John Higgins and others as executors, after the death of William Higgins, on the 12th of January, 1854, duly proved the will in the Prerogative Court of the province of York, and probate was then granted to John Higgins arid others; and the said John Higgins and others thereupon then took upon themselves the burthen of the execution of the will as executors, and afterwards, and within six calendar months after obtaining probate, that is to say on the 1st of March, 1854, produced the probate to the several and respective secretaries of certain Railway Companies in Scotland, all which several Companies had been incorporated by Acts of Parliament, with which " the Companies Clauses Consolidation (Scotland) Act, 1845," was incorporated, and which were respectively called the Edinburgh and Glasgow Railway Company, &c., in all which said several Companies the said William Higgins deceased, before and at the time of his death, was entitled to and was the owner of certain shares of and in the respective capitals thereof and at the same time produced to and left with the said several and respective secretaries a declaration in writing duly made in conformity with and in pursuance of the provisions of "the Companies Clauses Consolidation (Scotland) Act, 1845," and thereupon then, as executors, caused the said shares to be duly transferred and transmitted in the manner required by " the Companies Clauses Consolidation (Scotland) Act, 1845," in the registers of shareholders of the said several Railway Companies respectively, at the several chief offices of the said several Companies, situate and being respectively in Scotland, from the name of the said testator William Higgins into the names of them the [341] said John Higgins and others, and thereby and not otherwise entered upon the possession and management of the said shares, the same being the only personal and moveable estate and effects in Scotland of the said testator And that the period of six calendar months from the time of such transfer and transmission being made, arid from the time of the said John Higgins and others assuming the possession and management of the said shares as such executors as aforesaid elapsed before the day of exhibiting the said information; and that the certificates of the proprietorship of the said shares, duly issued in pursuance of the said Acts of Parliament, whereby the said Railway Companies had been incorporated, before and at the time of the death of William Higgins were within the province of York; and each of them, the said John Higgins and others, had during all the time aforesaid notice of the premises, but have not nor has either of them exhibited in Scotland a full and true inventory duly stamped, or any inventory of the said shares, but have, and each of them has, neglected and refused so to do. And that the said shares at the time of the death of William Higgins, and from thence continually until the transfer thereof as aforesaid, and duting and until the expiration of six calendar months &c., were in the 142 THE ATTORNEY GENERAL r. HIGGTNS 2 H & N. 342 whole of a value exceeding 50001. and under the value of 60001., that is to say, of the value of 57151 2s. 6d., and that the stamp duty which would have...
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