The Stourbridge Observer, Cradley Heath, Halesowen & District Chronicle.
Stourbridge, West Midlands, England, 1868-11-28 00:00:00

JUDGMENT FOR THE CROWN.

in the Court of Exchequer, the cause of "The
Executors of the will of Hobert Cobbold Perry, de-
ceased, r. Her Majesty the Queen, has been tried, and
VIM a petition of right by the isuppliants to recover bask
from the crown the eon of £750 which had been paid
U, the Comniissioners of Inland Revenue in respect of
property which was not the property of the said
R. obert Cobbohl Perry tic the time of his death.
Hobert Perry, by his will, dated the )4th of September,
1857, bequeathed to his son, the said Hobert Cobbold
Perry, a faem, situate in the parishes of Somersham
and Little Illakenham, in Sofl.llk, with all live and
ce id stock, implements, household furniture thereunto
belonging, also every portion of property he might
possess at the time of his death not before mentioned
in las will, and all such as might he invested in the
public funds, &c., and also the rest and residue of lids
property appertaining thereto, and such miney as
might be in the hands of his bankers at the time of
his iLeath, and appointed Hobert Cobbold Perry nis solo
executor.

Robert Cobbold Perry made Ins wtif on toe zutia UI
April, 18c4, bequeathing all his real and personal
estate to the suppliants in trust for the benefit of his
children, and on the 29th of July, 1864, he made a
codicil to his will, but did not revoke the appointment
of his executors or the residuary bequests contained
in his wilL On the 21st of August, 1864, Robert Cob-
bold P.-rry died, and Robert Perry, his father, died
on the 9th of January, 1865, without having revoked
his will, leaving one grandson and three grand-
daughters, the children of his said son, Robert Cob-
bold Perry, surviving him.
The will of Robert Cobbold Perry, with the codicil,
was proved on the 10th of March, 1865, and the
personal estate and effects, exclusive of what he was
entitivl to as trustee, was estimated to be of the value
of £50,000, and under £60,000. Letters of adminis-
tration of the father's estate (Robert Perry) were
granted on the sth of the following month of the same
year to the suppliants, and the amount of stamp duty
paid by them under the provisions of the 55th
George 111., cap. 184, for the son was £750, and for
the father's estate, which was said to be of the real
value of £59,759 10s. 51, a sum of £9OO was paid,
under the provisions of the same statute. The sup-
pliants said that after discharging the simple contract
debts of the son no surplus remained, unless they took
into account the property left by the father, and that
inasmuch as the son pre-deceased the father the father's
property did net belong to the son, so a$ to make the
suppliants responsible for the payment of the sum of
£750, and petitioned to have it returned. The Wills
Act, the Ist of Victoria, cap. 26, see. 33, enacts :
'rhat where any person, being a child or other issue of the
testator, to whom any real or personal estate shall be devised
or bequeath.' for any estate or interest not determinable at
or before the death of such person shall die is the lifetime of
the testator, leaving issue, and any such issue of such person
shall be liviog at the time of the death of the testator, such
desire or bequest shall not lapse, hut shall take effect soil
the death of such person had happened immediately after the
death of the testator, unless a contrary Intention shall appear
oy the will.
The Crown maintained that under the section quoted
the personal estate and effects of the father bequeathed
by him to his son fonned part of the personal estate
and effects of the son as if he had survived his father,
and that the property so bequeathed having become a
part of the personal estate of the sou before probate of
his will was granted, it had been rightly taken into
account in estimating the amount of stamp duty.
The Attorney-General and Mr. Cromptom Hutton
appeared for Her Majesty, and Mr. Pollock, Q.C., for
the suppliants.
The Court thought the matter free of all doubt, and
gave judgment for the Crown.