Collector of Imposts (Vic) v Peers [1921] HCA 5

OF AUSTRALIA. 15

"its execution at the time the defendant refused to accept delivery H.C. oF A. | of the vessel itself. 1920, [Counsel referred to Merchant Shipping ct 1894 (57 & 58 Viet. jamea €. 60), sees. 56, 57 ; Fry on Specific Performance, th ed., see, 1075,] CAE & C0.

Sn Pilkington K.C. and Stawell, for the respondent, were not called ——_

'pon. Per Curt. In our opinion the judgment appealed against is correct, and the appeal should be dismissed with costs.

Appeal dismissed with costs,

Ge iilistars for the appellant; Unmack Unmack.

( Solicitors for the respondent, Stone, James dé Pilkington.

=

[HIGH COURT OF AUSTRALIA

THE COLLECTOR OF IMPOSTS FOR VIC- | 1 _ TORIA nies

PEERS AND ANOTHER . . . ~__ - RESPONDENTS.

ON APPEAL FROM THE SUPREME COURT OF : VICTORIA.

Stamp Dutieo—Deod of gift—Tranafer of land from husband to wife—Consideration HC. oF A —— —aAntenuptiat agreement—Benevolence—Amount of duly—Tranafer eubjct to 1921.

—mortgage—Covenant by husband to pay mortgage det—Deducton of mortgage |= He Stamps Act 1915 (Viet) (No. 2728), see. 82, Third Schedule ce x. MENON . 'The Third Schedule to the Stamps Act 1915 (Viet.) provides that there Mar. 16.

hall be charged and paid upon the several instruments thereinafter specified 6 the several stamp duties thercinafter specified. A number of instruments Garay Dut

fare then specified in separate clauses, of which clause 1X. is as follows:— Starke J3-

H.C. oF A. 1921,

Couzeron or lurosrs icn) Penns.

HIGH COURT

ziven in any manner whatsoever, such instrument not being made and in consideration of marriage."

'Hela, that a transfer under seal of land made by a husband to his the marriage in pursuance of an agreement entered into on the treaty f marriage was a deed of gift within the meaning of clause 1x., and was to stamp duty accordingly

'The word "gift" in clause 1x. does not i benevolence.