Dunlop's Trustees v Dunlop
| Jurisdiction | Scotland |
| Judgment Date | 23 October 1903 |
| Date | 23 October 1903 |
| Docket Number | No. 3. |
| Court | Court of Session |
Lord President, Lord Adam, Lord M'Laren, Lord Kinnear.
Liferent and Fee—Casualties—Duplications of Feu-duty—‘Free yearly Proceeds.’—
A testator directed his trustees to hold the residue of his estate for behoof of his widow in liferent and his children in fee. The trustees were further directed to pay to the widow the ‘free yearly proceeds’ of the trust-estate for her liferent alimentary use, and for the maintenance of the children of the marriage.
The trust-estate included an estate near Glasgow, a great part of which had been feued, yielding to the trustees an income from rents of £100, and from feu-duties of £900, and also casualties and duplications of feu-duty.
In a question between the testator's widow and his children, held that the casualties and duplications of feu-duties accruing in each year fell to be paid to the widow as part of the ‘free yearly proceeds’ of the trust-estate.
William Carstares Dunlop of Gairbraid, Lanarkshire, died on 22d June 1891, leaving a trust-disposition and settlement, dated 24th April 1875, and recorded on 8th July 1891. He directed his trustees:—‘(Second) In the event of my said wife surviving me, the said trustees shall hold and apply the whole rest, residue, and remainder of my estate for her behoof in liferent, and shall pay to her the free yearly proceeds thereof, for her liferent alimentary use, and for the maintenance, education, and upbringing of the children of the marriage between me and my said wife, in the manner suited to their position in life, but that only if and so long as the said Lucy Helen Dunmore Brown or Dunlop shall remain unmarried after my decease.’
The third purpose contained directions for the disposal of the fee of the trust-estate among the testator's children and their issue.
The testator was survived by his wife and by several children.
The trust-estate included (1) one-half pro indiviso of the estate of Gairbraid, situated within the extended boundaries of Glasgow, and upon which feuing had gone on for more than one hundred years. The annual rents from the truster's half share of the estate amounted to £102, and the feu-duties to £941. (2) Feu-duties amounting to £52 payable from subjects at Wynford, near Maryhill, purchased by the truster as an investment some years before his death. (3) One half share pro indiviso of a heritable property at Greenock let at £74 per annum. (4) Personal estate amounting to £6700.
For the ten years preceding Mr Dunlop's death the casualties received from the estates averaged £19, and the duplications £6 per annum. For the ten years after his death the casualties averaged £40, and the duplications £46 per annum.
A question having arisen as to whether these casualties and duplications were to be dealt with as income or capital, a special case was brought for its...
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