Re William Parker, Deceased
| Jurisdiction | England & Wales |
| Judgment Date | 15 June 1859 |
| Date | 15 June 1859 |
| Court | Exchequer |
English Reports Citation: 157 E.R. 1002
IN THE COURTS OF EXCHEQUER AND EXCHEQUER CHAMBER
S. C. 29 L. J. Ex. 66; 5 Jur. (N S.) 1058, 7 W. R. 600. Referred to, Attorney-General v Delaney, 1875, Ir. R. 10 C. L. 104
[666] in re william parker, Deceased. June 15, 1859.-A bequest of money for the purpose of building a chuich and parsonage-house, and of endowing and repairing the church, is subject to a legacy duty of 101 per cent. [S. C. 29 L. J. Ex. 66 ; 5 Jur. (N S.) 1058 , 7 W. R. 600. Referred to, Att&rtiey-Genetal v Delaiiey, 1875, Ir. R. 10 C. L. 104] In this case a writ of summons issued, by consent, under the 47th and 48th sections of the Succession Duty Act, 1853, for the purpose of taking the opinion of the Court as to whether money left by the testator for building and endowing a 4H.&N667. IN RE PARKER 1003 church was liable to legacy duty or succession duty. The facts appeared in an affidavit of W. Nanson, used on shewing cause, the material parts of which are as fallows.- 1. I am one of the executors, and trustees of the will of William Parker, late of Skirwith Abbey, in the parish of Kirkland, in the county of Cumberland, deceased, the testator in this matter. 2. In the year 1855, the said W. Parker being desirous of building and endowing a church in the township of Skirwith, in the parish of Kirkland, for the benefit of the inhabitants of the township, and of annexing the patronage or advowson thereof to his Skirwith Abbey estate, submitted to the Bishop of the diocese, to the Dean and Chapter of Carlisle, as patrons of the adfowson of the parish of Kirkland, to the Rev J. Huntley, the vicar of the parish, a proposal for that purpose, and requested them, under the provisions of the 8 & 9 Viet, c 70, and 11 & 12 Viet c. 37, to vest the right of nominating the minister of the said chinch in him the said W. Parker, his heirs and assigns in perpetuity. 3. The proposal was accepted, and by an agreement, dated '2Jrd June, 1855, and made between the Bishop of Catlisle of the first patt, the Dean and Chapter of Carlisle of the second part, the Rev. J. Huutley of the thud [667] pait, and the said W. Paiker of the fourth part, the seveial parties thereto of the first, second and thud parts, by virtue and in exercise of the poweis and authorities in the said Acts contained, did solemnly and absolutely declare, promise, and agree to and with W. Parker, his heirs and assigns, that when and as soon as the said intended new church so proposed to be erected and endowed by the said W. Parker should have been duly consecrated, then thenceforth the right of nominating a minister to the said church, at all times whenever it should be lequisite, should for ever be in and be exercised by the said W. Parker, his heirs and assigns. 4. By a deed made under the authority of the Church Building Acts, and dated the 12th September, 1855, the said W. Parker conveys to her Majesty's Commissioners for building new churches, a piece of land in the township of Skirwith for the site of the said church. 5. The said W. Parker also provided the endowment fund for the proposed church by the purchase in his own name of 33101. 16s. 2d Three per cent. Bank Annuities. 6. The said W. Parker had not at the time of his death commenced the erection of the said church and parsonage, but he had employed an architect with reference thereto, and had in a great measure arranged the plans. 7. The said W. Parker made a codicil to his will, dated the 10th October, 1855, which, after reciting the before mentioned agreement, contains the following directions:-"I do hereby direct that, in case I shall in my lifetime have begun to elect and build the said church and parsonage-house, or either of them, and the same respectively, or eithei of them, shall not be completely finished and fitted up at the time of my decease, the trustees or trustee for the time being of my will shall, immedi ately upon my decease, proceed to complete and finish and fit up the same respectively, [668] in accordance with the plans which I may have adopted, with such variation only therein as unforeseen circumstances may render necessary, and the said trustees or trustee, in the exercise of their or his discretion, shall consider it advisable to make , but, in case the erection of the said church and parsonage-house, or either of them, shall not have been commenced at the time of my decease, then I direct that my trustees or trustee shall, immediately upon my decease, proceed with the erection and fitting up thereof, or such of them as shall not have been begun to be built; and I direct that such church and parsonage-house shall be built in accordance with the plans which I may have selected and adopted. But, m case I shall not have selected any plan for the erection of such church and parsonage-house, or either of them, then I direct that the same shall be erected and built accotdirig to such plans as the trustees or trustee for the time being of my will shall, in the exercise of their or his discretion, think fit to adopt, and, as some guide to my trustees in selecting and adopting any plan, but not so as in any mariner to confine them within any limit, I estimate the cost of erecting and building and fitting up the church at the sum of 10001, or from that sum to 12001., and the cost of erecting and fitting up, but not of furnishing the parsonage-house, at the sum of 5001., or from that sum to 6001., and I authorize and empower and expressly direct the trustees or trustee for the time being of this my will, to apply so much and such part of my personal estate, as in their or his judgment 1004 IN RE PARKER 4 H. & N. 669. shall be requisite or necessary (having regard as nearly as may be to the respective estimates above mentioned), in erecting and building and fitting up, or, as the case may be, in completing and finishing and fitting up the said church and parsonage-house, whether the cost thereof exceed or fall short of the sums hereinbefore mentioned aa the estimated or probable amount thereof, so and [669] in such manner aa that the same church may, as soon as practicable, be made ready for consecration, and the said parsonage-house may be made fit for habitation, and...
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THE ATTORNEY-GENERAL v DELANEY. [Exchequer.]
...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 London v. YarrowENR 24 Beav. 472. The Attorney-General v. HopeUNK Ir. R. ......