East London Hospital for Children and Dispensary for Women v Wilberforce Cobbett [1922] HCA 11

278 : HIGH COURT

{HIGH COURT OF AUSTRALIA.]

THE EAST LONDON HOSPITAL FOR CHIL- DREN AND DISPENSARY FOR WOMEN } DEFENDANT,

AND

WILBERFORCE COBBETT AND OTHERS . Responpents Prarntirrs aND DEFENDANTS,

ON APPEAL FROM THE SUPREME COURT OF TASMANIA,

H.C. or A. Duties—Estates of deceased persons—Apportionment among beneficiaries—Dedu 1922, in respect of duties paid in other parts of British Dominions—Deceased Perso — Estates Duties Act 1915 (Tas.) (6 Geo. V. No. 66), secs. 5, 30, 32, 55, Sched.

Hosarr, Feb. 14, Sec. 30 of the Deceased Persons' Kstates Duties Act 1915 (Tas.) p that "Subject to any special provision by a testator for the payment 0 Sypyey, the duty imposed by this Act, every executor or administrator with the April 27. annexed shall deduct from each and every devise, bequest or legacy, and in eae every case of intestacy an administrator shall deduct from each distributi cade Siny share an amount equal to the duty upon the same respectively, calcula! and Starke JJ. at the same rate as is payable on the estate. Subject to any special prov

to the duty payable on the estate of the settlor at the same rate as is pay on the estate. In each case regard shall be had to the relationship of th beneficiary to the testator, intestate, settlor, or donor, as the case may Sec. 32 (1) provides that " Subject to the provisions of this Act and to any sp direction appearing in any will, or any such instrument to the contrary, evet executor, administrator, or trustee shall adjust any duties, and the inciden of any duties payable or paid by him, so as to throw the burden thereof upo the respective properties on which the same shall be ultimately chargeabl Sec. 55 provides that "Where the Registrar is satisfied that in any part

-30C.L.R.) OF AUSTRALIA. 279

His Majesty's Dominions other than this State, duty—not being duty payable H. C. or A. under any Commonwealth Act—is payable by reason of a death occurring 1922. after the commencement of this Act in respect of any property situate therein _~ and passing on such death, he shall allow a sum equal to the amount of that Bast duty to be deducted from any duty payable under this Act in respect of that yONPON- property on the same death. In this section ' property passing on the death' FoR includes property passing either immediately on the death or after any interval, CHILDREN either certainly or contingently, and either originally or by way of substitutive Copper, limitations."