Warbrick v Varley
| Jurisdiction | England & Wales |
| Judgment Date | 27 June 1861 |
| Date | 27 June 1861 |
| Court | High Court of Chancery |
English Reports Citation: 54 E.R. 881
ROLLS COURT
See In re Robins, 1888, 58 L. T. 382.
[241] wahbrigk v. varley (No. 1). June 20, 27, 1861. [See In re Robins, 1888, 58 L. T. 382.] Bequest of legacy " free from any charge or liability in respect thereof." Held, that it was given free from the legacy duty. A testator gave his residue, in trust to convert and divide into two equal parts, and he bequeathed one equal part to A., free from any duty in respect thereof, and the other equal part to be given to his nephews [but without the addition of the latter words]. Held, that the legacy duty on the first moiety was payable out of any lapsed residue, and if none, out of the second moiety. The testator bequeathed as follows :- "I give and bequeath unto Alphonso Rowland Varley, of Great Bolton, solicitor, all and every my books, manuscripts, paintings, prints, carvings, statuary, casts, enamels, coin and medals, and all other things belonging to me which are or may be deemed by the said Alphonso Rowland Varley articles of vertu, free from any charge or liability in respect thereof, and for his own absolute property." He also devised and bequeathed the residue of his freehold estates and personal property to trustees, in trust to sell and convert, and to stand possessed of the proceeds, upon trust to pay his debts, funeral expenses and the charges of the probate of his will, "and, in the next place, to divide the said sale and other moneys into two equal parts or shares, one equal part or share thereof I give and bequeath unto the said Alphonso Rowland Varley, free from any duty in respect thereof, the other equal part or share thereof I give and bequeath unto my nephews and nieces aforesaid." There were two questions, first, whether the specific bequest to Mr. Varley was free of legacy duty, and secondly, whether the gift of the first moiety of the residue to him was or was not free from legacy duty. [242] Mr. Selwyn and Mr. Mackeson, for the Plaintiff. Mr. R. Palmer and Mr. Karslake, for Varley, cited Courtoy v. Vincent (Turner & R. 433); Gude v, Mwmford (2 Y. & Coll. (Exch.) 448); Williams on Executors (vol. 2, p. 1489 (5th edit.)). Mr. Follett, Mr. Rowclifl'e, Mr. Lloyd, Mr. Martindale, Mr. Kay and Mr. Osborne, for other parties. June 27. the master of the rolls [Sir John Romilly]. The question is whether the specific legacy is given free from legacy duty, and I am of opinion it is. There are many articles bequeathed " free from any charge or liability in respect thereof." I am...
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