Attorney General v Nash and Others
| Jurisdiction | England & Wales |
| Judgment Date | 01 January 1836 |
| Date | 01 January 1836 |
| Court | Exchequer |
English Reports Citation: 150 E.R. 422
EXCH. OF PLEAS. IN THE EXCHEQUER CHAMBER.
S. C. 1 Tyr. & G. 584; 5 L. J. Ex. 289. See in Court below (nomine In re Wilkinson). 1 C. M. & R. 142; 149 E. R. 1028 (with note).
4S2 ATTORNEY-GENERAL V. NASH 1M. &W.238. in thk exchequer chamber. attorney-general v. nash and others. Exch. of Pleas. 1836.-Executors cannot be called upon to pay legacy duty upon the whole of a residue bequeathed to them in trust to divide the interest " among poor pious persons, in ten or fifteen pounds, as they should see fit." [S. C. 1 Tyr. & G. 584 ; 5 L. J. Ex. 289. See in Court below (nomine In re Wilkinson), 1 C. M. & R. 142; 149 E. E. 1028 (with note).] (In Error from the Court of Exchequer.) This was an information against the defendants, as executors of the will of John Wilkinson, deceased, for legacy duties alleged to be payable in respect of the residuary bequest of his personal estate. The information being filed for the purpose of reviewing the decision in the case In re Wilkinson (1 C. M. & R. 142), a special verdict was taken, setting forth the will, and judgment was entered by consent for the defendants in the Court of Exchequer, and a writ of error brought into thia Court. The points marked for argument by the Attorney-General were- 1. That the entire sum bequeathed to the charitable objects is the legacy, and not the smaller parts into which it is to be divided for the purposes of distribution. [238] 2. That either the executors are the legatees, and that the persons receiving the bounty do not take as legatees under the will, but by the gift of the executors; or- 3. That the legacy is to be construed as a legacy to poor pious persons, as a class. On the part of the defendants- That the legacy duty attaches upon beneficial interests only. That no party taking beneficially under this bequest has an interest to the amount of 201.; and that consequently no legacy duty is payable in respect thereof. Amos, fot the Crown. The whole question turns on the construction to be put upoii the residuary clause of the will.(a) That depends on the language of the 5o Geo. 3, c. 184, schedule, part .'!, directing that "for every legacy, specific or pecuniary, or of any other description, of the amount or value of 201. or upwards, given by any will or testamentary instrument of any person who shall have died after the 5th day 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 day of August, 1815; also for the clear residue, (when devolving to one person), and for every share of the clear residue, (when devolving to two or [239J more persons), of the personal or moveable estate of any person who shall have died after the 5th day of April, 1805, (after deducting debts, &c., first payable thereout), where such residue, or share of residue, shall be of the amount or value of 201. or upwards, and where the same shall be paid, &c., after the 31st day of August, 1815 "-certain sums per cent, shall be paid...
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THE ATTORNEY-GENERAL v DELANEY. [Exchequer.]
...v. Russell 4 Ir. Eq. R. 701. Cocks v. MannersELR L. R. 12 Eq. 574. In re WilkinsonENR 1 Cr. M. & R. 142. The Attorney-General v. NashENR 1 M. & W. 237, 244. Harris v. Earl HoweENR 29 Beav. 261. In re ParkerENR 4 H. & N. 666. The Attorney-General v. HopeUNK Ir. R. 2 C. L. 368. University of ......
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John Griffiths, Deceased
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