In Re: Murch vs . - 1879 Supreme(Cal) 32

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

1879 Supreme(Cal) 32

CALCUTTA HIGH COURT
In Re: Murch - Appellant
Decided On : 02-04-1879

Headnote:
Probate Duty - Administration - Act XIII of 1875 - The assets within the jurisdiction of the Court at the time of the grant of administration are liable to the ad valorem duty, and Section 19c of Act XIII of 1875 has no application as the property has not paid any duty under the Succession Act previously.
Fact of the Case:

The case involves the liability of assets within the jurisdiction of the Court at the time of the grant of administration to the ad valorem duty.
Finding of the Court:

The assets in question were within the jurisdiction of the Court at the time of the grant of administration, and the Administrator-General could not have obtained possession of them otherwise than by virtue of the grant, therefore they are clearly liable to the ad valorem duty. Section 19c of Act XIII of 1875 has no application as the property has not paid any duty under the Succession Act previously.
Issues: Whether the assets within the jurisdiction of the Court at the time of the grant of administration are liable to the ad valorem duty, and whether Section 19c of Act XIII of 1875 is applicable.
Ratio Decidendi: The assets are liable to the ad valorem duty as they were within the jurisdiction of the Court at the time of the grant of administration, and the Administrator-General could not have obtained possession of them otherwise. Section 19c of Act XIII of 1875 is not applicable as the property has not paid any duty under the Succession Act previously.
Final Decision: The assets are liable to the ad valorem duty, and Section 19c of Act XIII of 1875 has no application.

JUDGMENT

Richard Garth Kt., C.J. - I am of opinion that, as the assets in question were within the jurisdiction of this Court at the time of the grant of administration, and the Administrator-General could not have obtained possession of them otherwise than by virtue of the grant, they are clearly liable to the ad valorem duty.

2. Section 19c of Act XIII of 1875 has no application to the present case, because the property in question has never yet paid any duty here under the Succession Act, and the fact of probate duty upon the same property 'having been previously paid in England by the deceased executrix, is no ground for exempting it from duty in the hands of the Administrator-General.

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