The Sun.
London, England, 1832-11-24 00:00:00

COURT OF EXCHEQUER, Nov. 23.

IN THE MATTER OF THE ESTATE AND EFFECTS OF CAW'

RINE CHOLMONDELEY, DECEASED.
The SOLICITOR-GENERAL obtained a rule to lie
cause why the executor of the above deceased, or the
trustees of her marriage settlement, should not pay totn,„
Crown the legacy duty upon a sum of money amounting
20,0001., which was very fully argued a few days ise•
Le
This morning Lord LYNDHURST said the facts of 0
case were these :—On the marriage of Mrs. Chomley Win
of 20,0001. was vested in trustees for the use of her father
for life, after him to her husband for life, and if she sur—
vived, also for her during her life, and in the event of her
having no children, she had power to appoint,
the money as she pleased. She had no children, and 11;
her will gifted the money away. For the defendants
was contended that the case did not come under the nal.'
of a legacy within the meaning of the Act, the 55.°
George 111. The Crown argued that it did. In lookol
at the case the Court had thought it necessary to go
to other Acts of Parliament; the 36 George I"'
enacts that a duty must be paid upon all legacies par
able out of the personal estate of the testator; and lit
the 7th section of that Act the Legislature pointen
out what they considered as a legacy—they said tbis!
all gifts paid out of the personal estate should be delve'
a legacy. Then came the 44 George 111. which 81°'
imposed duties and raised them, but it contained no Seer
tion like that ili the former Act. The next was that °-
the 45 Geo. 111., which said a duty must be paid
"'
gifts from either a real or personal estate—in it there iv
a clause pointing out what the Legislature meant
legacy within the meaning of the Act. Then came te."
35 Geo. 111., which was also to extend the duties ; tiler;
was no appearance of any intention to limit them; thehe
fore it must be held that a legacy property,
was to e
taken from the Acts the 36 and 44 Geo. 111.--Lookiog°
all these Acts, the Court were of opinion that in this 05-0
the duty must be paid, therefore the rule must be ras
absolute.

BIRTHS. oll'
On the :21st inst. at Brighton, the lady of Frederick
neux Montgomerie, Esq., of a son. of °
On the 22d inst. at Clapton, Mrs. Charity* Hancock,
daughter.

MARRIED. A.,l.otfi
On the 22d inst. at Martyr Worthy, Mr. J. P. Fitt, of ("-
ley, to Elizabeth, eldest daughter of T. Nevill, Esq., of
land, Hants. psi
ton.
On the 22d inst. Edward Anthony Holden, Esq.. °f
.he •
hall, Derbyshire, to Susan Drummond, only daughter of k. 10'
George Moore, Esq., of Appleby-hall and Snareston-10d0
cestersh ire. 10'
On the 15th inst. at the Collegiate Church, Manchesw:: ss"'
seph Adshead, of Arlington-place, Oxford-road, to A° 0•
cond daughter of J. Davenport, Esq., of Oak bank, Witu'—
DIED. Adoiral
On the 17th inst. at York, Sophia, the wife of Rear-,-
D'Arcy Purton, of Askam Bryan, in that county. 01Olj
On the 16th inst. at Reigate, after a long and severe _aed
John Marshall, Esq., late of Jermyn-street, St. James's. ff
On the 18th inst at Ardglass, Down, Ireland, Willis.' is
vie, Esq , in his 9.3c1 year.
n the 22d inst. at Kensington, Robert Barlow Pratt, 04.esf'
O
the 81st year of his age. 63d 10'
On the 21st inst. at Shedfield-lodge, Hants, in her oil
Frances Elizabeth Villebois, eldest daughter of the late ''
Villebois, Esq., of Feltham-place, Middlesex.
On the 22d inst. at Stamford-hill, James Collins,
81st year of his age. silgtOr
On the 13th inst. at Avignon, in the south of France:ne
very short illness, Robert Fowler, of Melksharo, in
year of his age.

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