Doe d. Davis v Morgan
| Jurisdiction | England & Wales |
| Judgment Date | 01 January 1838 |
| Date | 01 January 1838 |
| Court | Exchequer |
English Reports Citation: 150 E.R. 1389
EXCH. OF PLEAS.
S. C. 2 Jur. 684.
[171] doe ix uavies v. morgan. Exch. of Pleas. 1838.- Where a cause was referred before trial, and an arbitration bond entered into, but which could not be made a rule of Court, and the reference proving abortive, the oauso was afterwards tried :-Held, that the successful party was not entitled to the costs of the abortive reference as costs in the cause. [S. C. 2 Jur. 684.] E. V. Williams shewed cause against a rule which had been obtained by R. V. Richards, for a review of the taxation in this cause. It appeared that after the witnesses had been subpwriaed, but before the cause was entered for trial, the cause was referred at the assize town, by agreement of the parties, and an arbitration bond entered into, (but without any clause enabling the parties to have it made a rule of Court:) arid the witnesses were then countermanded. The reference ultimately went off, and the cause was tried at the subsequent assizes, when the plaintiff had a verdict. The Master allowed him the costs of the abortive reference, and of the subposnas to the witnesses. parkb, B., after referring to the Masters, said, that the costs of the reference could not be costs in the cause, inasmuch as it was only by agreement, which could 1390 ATTORNEY-GENERAL V. BOUWENS 4M. SW. 172. not be made a rule of Court: it must lie treated to all intents and purposes us an ordinary arbitration by bond, and the parties be left to their remedy on the bond, if they had any. As to the subpoenas, the Master certified that the plaintiff was entitled to the costs of them. Rule absolute.
English Reports Citation: 150 E.R. 1390
EXCH. OF PLEAS.
S. C. 1 H. & H. 319; 7 L. J Ex. 297. Distinguished, Crouch v. Credit Foncier of England, 1873, L. R. 8 Q. B. 384. Referred to. Attorney-General v. Pratt, 1874, L. R. 9 Ex. 146; Goodwin v. Robarts, 1875, L. R. 10 Ex. 341: affirmed, 1876, 1 A. C. 476. Followed, Stern v. Reg., [1896] 1 Q. B. 211. Discussed, Attorney-General v. Lord Sudeley, [1896] 1 Q. B. 354; Smelting Company of Australia v. Inland Revenue Commissioners, [1897] 1 Q. B. 175; New York Breweries Company v. Attorney-General, [1899] A. C. 62.
attorney-general v. bouwenh and others. Exch. of Pleas. 1838.-Probate .duty is payable in respect of bonds of foreign governments, of which a testator, ,.: dying in this country, was the holder at the time of his death, and which have y._. come to the hands of his executor in this country; such bonds being marketable securities within this kingdom, saleable and transferable by delivery only, and it not being necessary to do any act out of this kingdom in order to render the transfer nf them valid. [S. C. 1 H. & H. 319; 7 L. J. Ex. 297. Distinguished, Crouch v. Ortdit Fonder of England, 1873, L. R. 8 Q. B. 384. Referred'to, .òtltwney-Ueneml v. Pratt, 1874, L. R. 9 Ex. 146 ; Goodwin v. Roburtx, 1875, L. R. 10 Ex. 341 : affirmed, 1876, 1 A. C. 476. Followed, Stern v. Keg., [1896] 1 Q. B. 211. Discussed, Attm-itey-General v. Lord Sude.ley, [1896] L Q. H. 354; timelliny Company of Australia v. Inlawl Kf.ve-nuK Commissioners, [1897] 1 Q, B. 175; Nno York Rreweriex Company v. AUnrney-Genertil, [1899] A. C. 62.] This was an information against the defendants for non-payment of probate duties, tried before Lord Abinger, [172] C. B., at the Sittings after last Hilary Term, when a special verdict was taken by consent, which stated in substance as follows : - Mary Pelham, in the information mentioned, on the 26th day of March, 1836, made her last will and testament in writing, and duly executed, and thereby devised and bequeathed all her estate and effects, goods and chattels, and all her property of every nature and kind whatsoever, to certain persons in the said will mentioned : and also thereby nominated and appointed the defendants executors and executrix thereof. The said Mary Pelham died on the 30th day of March, 1837, without revoking or altering her said will, and the defendants, on the 27th of April, 1837, proved the will in the Prerogative Court of Canterbury, and took upon themselves the burden of the execution thereof. The said Mary Pelham was at the time of her death, and for three years next preceding, resident in Connaught Place, in the parish of Paddington, in the county of Middlesex, and within the jurisdiction of the said Prerogative Court, and at the time of her death was possessed of personal estate and effects to the amount of 38,5091. 3s. Id. A large part of the said personal estate, amounting to the sum of 73771. 13s. 7d., was as follows: that is to say, 8801. 2s. 9d., parcel of that sum, consisted of six written instruments called Russian Bonds, and of other written instruments thereto attached, and called dividend warrants, whereof at the time of her death she wag the holder. The following is a copy of one of the said Russian Bonds :- "Five per Cent. Annuity. "No. 70,818. Anno 1822. No. 16,616. " Certificate of a perpetual annuity in the Great Book of the Public Debt of the Imperial Commission of the Sinking Fund, respresenting a capital of 6720 silver roubles, equal to pounds sterling 1036. "Entered the 1st March, 1822." [173] "Book 1. Folio 276, 2d Series. Letter C. "The bearer of this certificate is entitled to an annuity of 336 silver roubles, payable half-yearly, at his option, in St. Petersburg or London, namely, 168 silver roubles on the 1st day of March, and 168 silver roubles on the 1st day of September ; if in St. Petersburg, in silver roubles of the weight and standard now current; if in London, at the rate of 3s. Id. sterling per silver rouble, in both instances on presentation of the dividend warrant then due. The bearer of this certificate, on application to the Commissioners of the Sinking Fund, may cause it to be converted into an inscription in the Great Book in his own name, or that of any other person or persons 4M. &W.174. ATTORNEY-GENERAL l\ BOUWBNS 1391 whom he shall designate ; in which case the dividends will be payable in St. Petersburg only, at the periods above mentioned ; arid the transfer or cession of such inscription must be made according to the existing regulations. Twenty-four dividend warrants are hereunto attached : if, when the last becomes payable, the capital has not been redeemed, or inscribed in the Groat Book, twenty-four similar warrants will be issued, and so forwards, and in such manner as to secure to the holder of this certificate the due payment of the annuity in St. Petersburg or London. "N.B.-A special fund of one per cent, on the amount of this loan is appropriated for its redemption." "Extract from the Regulations of the Commission, Chap. 2. " Sac. 22. The payment of the perpetual annuity, as well as the payment of the outstanding debts, will be effected in time of peace as well as in time of war, without distinction, whether the creditor belongs to a friendly or a hostile nation. "Sec. 23. If a foreigner, proprietor of the inscription, dies intestate, the inscription shall pass to his heirs, in [174] the order of the succession established by the laws of the country" of which he was a subject. "Sec. 24. The capital planed in the perpetual debt, being considered as an inviolable property, shall he exempt from sequestration, both for claims of the Crown and those of individuals, unless these capitals in whole or in part have been given in security for contracts of provisions, or by any other articles of agreement, whether with the Crown or with private individuals, or for the purpose of bailing any claim, in which case they are subject to the general laws concerning mortgages and bails. These capitals are likewise exempted in all cases from every tax. " Sec. 25. No person can be restrained to take back the whole or part of the capital placed in the perpetual debt. But to facilitate to the proprietors of inscriptions the means of converting them, when they desire it, into ready money, the Commission will employ annually, for the purpose, of repurchasing them at the current price, a capita,! of the Sinking Fund, which shall be assigned beyond the fund necessary for the payment of the perpetual interest." £947 17s. Gd,, other parcel of the said sum of 73771. 13s. 7d., consisted of thirteen bonds or writings obligatory, called Danish Bonds, respectively signed with the sign manual of the King of Denmark, and sealed with the great seal of the kingdom of Denmark, whereof the said Mary Pelham was holder at the time of her death ; and one of which is as follows: - " We, Frederick the Sixth, by the Grace of God, King of Denmark, &c. &c. " We do declare and make known by this our general bond, for us and our heirs and successors to the Crown, to all whom it may concern, that having resolved, in order to enable our treasury to pay off more ancient loans at a higher rate of interest, to raise a loan bearing interest at [175] 3 per cent, per annum, and such loan having been accordingly contracted for iti our name and for our account with the bankers, Thomas Wilson &Co., of London, through our Privy Counsellor of Legation, Frederick Adeler Ployen, Knight of the Danebrog, which has been sanctioned by us, and the said bankers having now placed at the disposal of our treasury the amount to be paid by them according to the 3rd and 4th articles of the contracts entered into; we now give the present general bond for us, and our heirs and successors, and we do hereby authorize and direct our directors of these public debts and sinking fund to grant for the amount of this general bond the following special bonds payable to bearers, which bonds are to be countersigned by Messrs. Thomas Wilson & Co., viz.:- " A, No. 1 to 25,000 25,000 Bonds of £100 each . . £2,500,000 B, i, 1 ä 2,000 2,000 ä 250 ä . . 500,000 C, ä 1 ä 1,000 1,000 ä 500 ä . . 500,000 D, ä 1 ä 2,000 2,000 ä 1,000...
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