The Sun.
London, England, 1862-05-12 00:00:00

COURT OF EXCHEQUR.

Sittings in Banco in Easter Term.—(Before the
Lord Chief Baron and Barofls Martin, Bramwell,
and Wilde.)
TIIE ATTORNEY-GENERAL V. ROWE.

The object of this information was to obtain from
the defendant, the sole executrix of the will of Ler
late husband, Sir Wm. Carpenter Rowe, Knight,
deceased, payment of legacy duty in respect of the
testator's personal estate, and the question for the
decision of the court was whether the testator was
at the time of his death domiciled in England.
The Attorney-General, the Solicitor-General, Mr.
Locke, and Mr. Hanson appeared for the Crown,
and Mr. Karslake and Mr. Welsby for the defen-
dant.

The testator died at Colombo, in the island of
Ceylon, in Nov., 1859. He was born in England, of
English parents, and resided in England, practis-
ing as a member of the English bar down to the
beginning of the year 1856, previously to which
time he had been appointed one of her Majesty's
counsel. In Feb., 1856, ho was appointed by her
Majesty Chief Justice of the island of Ceylon, and
he proceeded there with his wife and family, and
continued to reside, in the island and to hold that
office until the time of his death. He was appointed
Chief Justice under letters patent, and he was to hold
the office during her Majesty's pleasure. On the
15th of October, 1858, he made his will, describing
himself as Chief Justice of Ceylon. Shortly after
his death his wife found the will in the district
court of the island.
The defendant contended that the testator was
not domiciled in England but in Ceylon, and in
proof of his determination to make it his permanent
place of abide, it was stated that he had lent up-
wards of £20,000 on mortgage upon real property
on the island. Upon the ground that he was not
domiciled in England the defendant refused to pay
legacy duty.
After hearing counsel on both sides,
The Court would give judgment on Monday.
Sittings at Nisi Prius.—(Before Mr. Baron Martin

and a Common Jury.)
ABLETT V. D'ARCY.
This was an action to: recover the sum of £3OO
for goods supplied, &c. The defendant pleaded
never indebted, &c.
Mr. Huddleston, Q.C., and Mr. W. G. Harrison,
were coaasel for the plaintiff; Mr. D. Keane and
Mr. Cooke appeared for the defendant.
Mr. Huddleston, in stating the case to the jury,
said the plaintiff is a hosier, &c., carrying on busi-
ness in Regent-street. She brought this action to
recover the above sum of money for goods, &c., sup-
plied to the defendant, commencing July, 1860, and
extending down to July, 1862. Margaret Ellen
Agnes Mary
.Mrs. Angel, was one of those ladies who derive a
D'Arcy, or as she passed at one time,
very considerable income in this country by the ac-
quaintances they make with gentlemen of fortune
and position, and whose name they occasionally as-
sume, and they ought to be the last persons to com-
plain of the dressmaker or hosier, from whom they
get credit for clothes with which to make a very at-
tractive and fashionable appearance. The defendant,
at the time sh©
contracted this debt, was living in
Park-street, Grosvenor-square, and passing under
the name of Angel. She was a person of consider-
able personal attractions—a very fashionable indi-
vidual. She luxuriated in a fashionable carriage,
and she was addicted to a rather stylish character
of dress. Amongst other things supplied to her
were gilt buckles, very superior cambric pocket