The Express.
London, England, 1849-12-17 00:00:00

intelitgence.
EQUITY COURTS.—SATuaDAY.

Barone en Loan CILANCTUD.
Tal ATTOZNIT Gariaaat v. Jonas MID Mina, —Teats
or LIOIIIBOI3II, Itaairt on PIMODIALTY.
This was an oeiginal same, the only me heard in this emit
for a considerable time. The infornia"ion was filed to compel
payment of probate and legacy duties in respect of • large
ease of enemy (about 248,0001.) left by a testator to the de-
fendsats, his m nrs eto andlegatees. This rem was part oaths
sum of 4430001. raid as purchase or compensatian mosey to
the owners of the lighthouses the Meador rock of Rada,
off Holyhead, on the coast of the Isle of Anglaise. By lettere
patent of Clasen Anne a Mr. William Trench, who had at'
his own silk and expense attempted for seme years to main-
tain a light on the said island or rock for the safe Odra,
of ships, was empowered to erect a lighthouse and drip
certain tolls on all ships except her Majesty's ships win
sip or down the Channel for • term of sixty yam theme M
run, subject to a penalty of U. a year until the same &sold
be erected, and to forfeiture of the patent if the same
should nut be erected. Trench noted the lighthouse,
end maintained it at greet espouse, end incurred
considerable debts which he charged on the Sherries Light.
house. Aa act of parliament was passed in 1729.30, the
3rd of Geo. 11., by which the benefits of the letters patent
wen extended after the expiration of the 60 years to Trench
end his soa.in.law, Sutton Morgan, and his heirs for ever,
with the privilege of taking tolls of one penny per ton on
all ships passing within view sad having the benefit of
the lights, except his Majesty's nuoof-war and coal Mips.
The set remitted the penalties of +SI, sad directed in an-
nuity of 501. to be paid by the Postefilos to Sutton Mor-
gue and his heirs, for aiding them to maintain the light
house. They continued in the enjoyment and exercise of
the privileges sec granted, sad maintained the lights on the
said island or reek, until 1836 or thereabouts, when the ear.
poreion of the Trialty House, under the powers of the act
61t 7 William IV., cap. 9, purchased the light-house with
all the privilege annexed to it by the said patent and act of
3M Geo. 11. The above sum of 443,000 L, armed se the
value, was paid to the descoadants of Batton Mogan, one:of
whom, Morgan Jones, by his will, gave the before-seen-
timed saes of 213,0001. to his senators arid legatees, and
died is 1840.
The Solicitor General, from whose statement the above
facts are collected, said the only question in the canoe was
whether these legacies were liable to the lency duty. He
would fur the present postpone the consideration of the
question as to the rebate duty, because if the books were
not liable to the duty, the probate duty could not arise. If
the legacies were profits arising fns land, they were not
liable to the legacy duty, but he contended that these tolls of
the light house, for the purchase of which the Trialty
House Corporation paid the em before stated, were personal
estate arising from the exercise and privilege of a personal
office. He could not most this question as matter of Oar
law. There was no decision of the courts or other authority
precisely in poise. It was wall known law that no person
was entitled to erect a light home, even on his own land,
exempt by virtue of a license from the crown. The home
wee not given in respect to the lead, bat for maistenanes of
the lights. There was no authority showing that light-home
dais were attacked or Incidental to the soiL
cease epos rating property to the gelid of the poor,
these area being considered perusal property were
said not to be rateable (Bon's Poor Law Cases by Coast,
p. 215, see. 1.58.) The keeper of the .lightfunise held hi
office ceder the crows, and was paid by fend led per his
on tie towage of the ships. Ho referred to several eases
hesrip by analogy onthe question in this case,
as ' the Eng_ e. Macdonald" (12 East, 324) ;
W King e. Rebowe " (Bott, 142) • " the King v.
Tynemouth• (12 East, 46) • and read Lord Ellen.
borough's observations on tla last. Bat th MO which
rams Desna to the present was " the Kieg ee . Coke" (late
Lord Leicester), reporud in " 5 Barnwell and Cromwell,
797." Mr. Justice Bayley's judgment there (which he read
at tenth) was to the effect that lighthouse does were per-
sonal property. The only adverse eels that meld be found
was " carte Ellison, in n the Trinity-hones Carporatiau
Act" (2 Youip and Collins' Exchequer Cases, p, 628), in
which it was held that 'Mimeo end toils of a lighthouse were
chaUelsosaL He readthestatement and facts of the argument
and judgment, and said it was tee only ease he maid find at
variance with the claim of the crown in the present case.
The records of grant to Mr. Trench and to Sutton Morgan
and his heirs did sot make the tolls real property no more
than the great of a personal annuity to one sad his heirs
makes the annuity realty. The annuity would, notwith-
standing, go to the personal representative, and not to the
heir, and so the annuities out
of the post-offiee revenue to
several noble persons en personal meets for payment of
debt!, and the probate and legacy duty wnld attach on
them.
Mr. Mauls, on the same side, said the eases referred to
upon the liability of lighthouses, water companies, and des
companies were the most applicable, but there were also eases
under the anaemia sets which went very far in holding real
property, in certain eases, to be within the statute 9 Geo. 11.,
c. 36. Its cited, among other eases, " Knapp e. Williams,"
and " Home v. Chapman" (4 Vesey, pp. 430 and 542), rod
in opposition to these, and also to the ease of "En parts
Ellison, ' before referred to, he cited " Sperling IN "
(9 Beaman, 450), ia which the Master of the Rout leldimens
in gaslight and in dock compai ice, which poseeseid real
estate ter the purposes of their undertaking—ore the owners
of the Sherries lights possessed the home cm the rock—not to
be real estate property within the mortmain set.
Mr H. Watson (ot the Common Law bar), Mr. Wood, and
Mr. Pitman, for the defendants, contended that the light-
house, and the tolls receivi.d in rap et thereof, were real
property arising out of an incorporeal hereditament
or franchise. It could not be denied that the
lighthouse itself was real property. In the va-
luation of the property at the instant* of the Trinity
They
the tolls and house were valued together.
They referred to passages in "Cike's Institute*" and
in his reports, to show that On lighthouse, with the right to
tolls annexed, was an hereditament and franchise, or free.
hold office, which may entailed (3 Cross, chapters 35 and
may
45). There was a direction in the act 61 7 Will. iV., c.
79, as to the valuation of this lighthouse, " regazd being
had to the tolls and dues thereof," making the lighthouse,
which was unquestionably real property, the foundation of
the valuation. One may have a freehold franchise examin-
able on land without being the owner of say land. The
simple :question here was whether these due were bona
notabilia, of which the ordinary would take possesaion
Clearly they were not. The case of " the King e. Coke
did not decide say question of this sort, bat that of " Ex-
ports Ellison" was decisive. The legacy duty acts were
always construed strictly and, no property made subject to
them that was not clearly personal estate. These tolls being
property arising from an incorporeal hereditament were not
subject to the probate or legacy duties.
The Solicitor-General, in reply, said that to exempt
these
tolls from the legacy duty it was necessary to show that they
were inseparably connected with land, which had not been

done.
The Lord Chancellor, now giving his judgment, said the
question was, whether the profits arising iron the tolls paid
hr this lighthouse were real or personal property ? There
was se eight that the lighthouse itself was realty, but the
*L that profits incident to land are realty depends on
He seusexisn which these profits have with the land. On
the ohm honk if this right to the tolls be in respect of •
As, the profits would be personalty, although
CilismilimM at die dies was limited to the heirs of the Iran
tho poorsisas of the original gnat (by the patent of
Quoin Assn) kr 10 yam and of the set of parliament of
On. 11. endanieg the grant, William Treneh obtained to
ine sad ids heirs the pent ot these tolls, having erected on
dr brad SF tank -lighthouse at his own expense and
elserge, whisk was the maditica on whin 1110 grant was
zee., sad in ore he shield sot erect the lighthouse within
in year, saa SOO" ina.t to terminate.
Thor were the term el the gnat ey tue paten. The
set of parliament tandenei it after the 60 years.
The act recited die orgisel grant, and that Vlach
anted the lighthouse. Mil thereby incurred 'gnat
expense, and that he alregal the Ilghthoues with his lints,
sad left it to Bat* Merges sal hie heirs, and that he was
no longer able w mehimis the "tees , and that, in warders
ties nthe great expesse Tina had been pet to is keeping
up the liginhonee, sad errs to enable Buttes limas
and his heirs and nips to keep it np, it was wised (his
parlordship read the rseitar folly) " That all the pewits
by the peter to Track * be esatiand
Barn ed
Morgan. sod be was thereby maaidtherrei ierosinto
toils gem iii=serasing within view of Ike lighthouse
Shea seats a that the lighthouse be noted is eat-
sm.Mgas. ear w haviag read ether erases of the
odd the near was that the set adapted ell the peer-
ors d leers west. The herr la whinW Eight wee
teal property—then was no rear of dist a
bat theasettim umellyve wee whether the toile reseived it wen
raft or .If be *k. althea*
ibey ewe by She as. enatheytimeed ho'oes
the letset Sin
race Kassa, that did net alter th* •se
tie asses that were err et
giro to man sad his hers eves est oftri that hail an
Marto de with the .se Lord Tharlow sehl. ia a oar
ia eiewas Megens," " they did set earn et
the ' T
rad." Clirriagaind paidannt Wee vested the hewn is
ialleidade with tie fialy of maces-lei the ilgide.id He
et rennin erten rib. Mr the6oll to tin
giiVispeagag an tho title sal 11111, SEIM bens., whisk. ia
ismidierstica et the dry i=ll. bat the civilise of
leenepsiy. Ole larreip, regimes tko
aa ea solo was, whisk West be ia 111111110,11 111-011
1111111, bat hest* Wadi, bl the wessifdl awed
to them el griallag tits Gen d the Wrath NM
W errs shosnatin applied to air ad marker, the
right to whisk of& exist wither • right le the
lead es whisk drar wire her, although *I wee
ler the pewee elbeidng them. The emmenitm rs4=
with had wee ealeisat to glee the poise firm Pen rem
Ma ottareurar reelty. Istaitazresd Se ids kaali4 that
tbe tells la this ear were he Me sad
Omelets smarted with therm'. The fa* um
et " The 1111. Cube"' ((g, Berawdl Onimed” Waal
ea this, tiler the itglailese dale 'entrant!,
se that it was anasereary to
estadiar tie arAal es
to wheat/ the doss wen retorts.
111114 hewer% do ibeinsase by Mr. Jastimultsy:
Mr, Jr* ma Mr. Jr*
sad it mend is le grin of Mr. Judge that
dire Aso tees woe prensi erste, ansartraM with
theism& Mr haddarrlaMed the of lir. Sodas
Baltic age jtlttin Isd Mr= laded* IM