JUDGMENT

LORD HANWORTH, M.R. - In this case we have an appeal from Eve, J., who of the testator was a direction to pay free, not only of income tax, but also of what is now known as sur-tax. The will that we have to consider is that of Sir Harold James Reckitt, and it was made on November 12, 1924. His death took place on December 29, 1930. In clause 12 of his will his words were as follows : "I bequeath to my trustees the sum of Pound 200,000 upon trust to invest the same in any of the investments hereinafter authorised and to hold the said investments upon trust thereout to pay my wife during her life the annual sum of Pound 5,000 free in income tax". There are no further directions that are relevant. There is no direction to pay in quarterly payments, or equal quarterly payments, the words "pay my wife during her life the annual sum of Pound 5,000 free of income tax." Eve, J., has held that that freedom so prescribed included freedom from sur-tax as well as income tax. Counsel for the appellants, who have presented to us, both of them very useful and helpful arguments, contend that those words ought to be confined to income tax alone, and cannot be made to cover the sur-tax. I am