In the Matter of the Last Will and Testament of H. A. Evatt, Deceased.

In the Matter of the Last Will and Testament of
H. A. Evatt, Deceased.

D. C., Kandy, 1, 998.

 

 

Stamp duty on probate of will of person who held properly only as trustee- Stamp Ordinance of 1890, s. 28.

Where a person dies leaving property which he held only as trustee, probate of his will or letters of administration of his estate, as the case may be, need not be stamped.

THE facts of the case appear in the judgments.

Van Langenberg, for appellant.

Wendt, Acting S. -G., for respondent.

6th July, 1897. Lawrie, A. C. J. -

The deceased Mr. Evatt died in England possessed of personal estate there and of trust property in Ceylon. His executrix got

probate of his will in England and administered his estate there. She has been advised that it is necessary that she should get administration (with the will annexed) in Ceylon, for the purpose of transferring title to the trust property here. Letters have been granted, and the question is whether these may be issued unstamped, or whether they should bear stamp duty appropriate to the value of the trust estate. The words of the Stamp Ordi

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