Francis v Commissioner of Stamp Duties [1954] HCA 8

High Court of Australia Dixon C.J. Williams, Fullagar, Kitto and Taylor JJ. Francis v Commissioner of Stamp Duties [1954] HCA 8

ORDER Order of the Supreme Court discharged and in lieu thereof order that an issue be tried before a Judge of the Supreme Court without a jury as to the value at the date of death of the deceased of the shares held by the deceased in The Astor Pty Ltd and that the costs of the proceedings up to and including the order of the Supreme Court be reserved to be dealt with by the Supreme Court. Subject to the foregoing order appeal to this Court dismissed with costs.

Cur. adv. vult.

The following written judgments were delivered:—

March 5, 1954 Dixon C.J.

The procedure which the provisions of Pt. V of the Stamp Duties Act 1920-1949 NSW appoint for litigating disputes with respect to death duty is little likely to ascertain the facts with precision or define the true issues with clearness. But it is at least certain in this case that the Commissioner of Stamp Duties, who is the respondent in the appeal, claims that the shares of Frank David Muller, deceased, in "The Astor" Pty Ltd bore a value at his death of £12,100 and not £4,750 as he had at first assessed it and sought to enforce his claim by a further assessment upon the executor, who is the appellant, for the additional duty which resulted from the increase in the value assigned to the shares. It is equally certain that the executor denied the legal competence of the commissioner to make the further assessment. It is not quite so clear, on the case stated, that if, contrary to this denial on the part of the executor, the commissioner were competent to make the further assessment, the executor contests the value now assessed and insists that in truth the shares possessed at the date of death no greater value than that first adopted by the commissioner. But, no doubt, it is safe to assume that the executor does so insist.