High Court of Australia
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71 CLR.] OF AUSTRALIA.
{HIGH COURT OF AUSTRALIA.]
THE COMMISSIONER OF STAMP DUTIE pea Gene
(QUEENSLAND) 3 3 : : 5 - are AND
HOPKINS . : é : z : _ é RESPONDENT.
ON APPEAL FROM THE SUPREME COURT OF QUEENSLAND.
Stamp Duly—Settlement—Indenture—Declaration of trust—Property not then vested H.C. ov A.
in trustee—Baecuted in Queensland by intended trustee—Executed later in England by settlor—Document brought to Queensland many years later—Duty—The Stamp Acts 1894 to 1942 (Q.) (58 Vict. No. 8—6 Geo. VI. No. 26), ss. 2, 4, 4a, 22, 23, 26, 61.
A document expressed to be an indenture recited, inter alia, that the person
therein named as the settlor intended to transfer certain shares and money on loan to a company to a person therein named as trustee, to be held by the latter upon certain trusts to the intent that the settlement thereby made should be irrevocable. 'The document was executed by the trustee in Queens- land on 18th May 1907 and by the settlor in London in September 1907. The shares and money were transferred to the trustee on 22nd May 1907. The document was kept in England by the settlor until his death in 1919 and was brought to Queensland by the trustee in 1920.
Held, by Rich and Dicon JJ. (Latham ©.J. dissenting) that the document was a settlement within the meaning of The Stamp Acts 1894 to 1942 (Q.) and was dutiable as such.
Held, also, by the whole Court, that the document was chargeable with duty under the law in force in Queensland in 1907 and not under that in force in 1920.
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