Viscount Cave:-

This appeal raises a question as to the construction of the Succession Duty Act of British Columbia. ' By Section 5 of the Succession Duty Act of 1907 (being C. 217 of the Revised Statutes of 1911) all property of a deceased person whether domiciled in the Province or not, which is situated within the Province, is made subject on his death to succession duty, the rate of duty being fixed by Sections 7 to 9 of the Act.

Section 7 of the Act, as amended by Section 4 of the Succession Duty Act of 1915, is as follows :

" 7. When the net value of the property of the deceased exceeds 25,000 dollars and passes under a will intestacy or otherwise, either in whole or in part, to or for the use of the father, mother, husband, wife, child, daughter-in-law or son-in-law of the deceased, all property situate within the Province or so much thereof as so passes (as the case may be shall be subject to duty as follows : (a) Where the net value exceeds 25,000 dollars but does not exceed 1,03,000 dollars, at the rate of one dollar and fifty cents for every 100 dollars, (b) Where the net value exceeds 1,00,000 dollars but does not exceed 2,00,000 dollars at the rate of one dollar and fifty