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 Ordinance are clear. Duty shall be levied on the estate of the deceased " exclusive of what the deceased shall " have been possessed of or entitled to as trustee for any other " person or persons and not beneficially. " It was argued that this does not apply when the sole object of getting administration is to give a title to transfer trust property. I am unable to appreciate the argument. The words of the Ordinance seem to be conclusive. It may be that the Stamp Ordinance does not contemplate nor provide for a case when the deceased had no property of his own. When administration is sought only to administer trust property, the case may be a casus improvisus. But if it be, the letters are exempt from stamp duty, which is only exigible when clearly imposed.

Withers, J. -

Mr. Evatt was one of the original trustees of the will of General Frazer, who died in 1862, In the course of time Mr. Evatt's co-trustees died, and Mr. Evatt was minded to, appoint a trustee jointly with himself. A part of the trust estate was a property situate in Ceylon. Evatt, it seems, omitted to execute a conveyance of this property to the new trustee in the way that our law requires for the transfer of immovable property. He died without doing so, and the executrix of his estate applied for letters of administration in Ceylon for the purpose of transferring the title in the Ceylon property to the trustee appointed by the late Mr. Evatt. On her application this Court appointed the District Court of Kandy as the one to which the executrix should apply for a grant limited to this special purpose. In these circumstances, the question arises for decision whether the grant should bear a stamp duty proportionate to the value of the property. The Stamp Ordinance of 1890, section 24, enacts as follows: " No court in this island shall grant probate or letters " of administration of the property and estate of any deceased " person, without first requiring and receiving from the person or " persons applying for the same, or from some other competent -" person or persons, an affidavit that the movable and immovable " property and estate of the deceased in this island, for or in

" respect of which probate or letters of administration are to be " granted, exclusive of what the deceased shall have been " possessed of or entitled to as a trustee, and not beneficially, and " without deducting anything on account of the debts due and " owing from the deceased (excepting debts due on mortgage or on " notarial bonds), are of the value of a certain sum, to be therein " specified to the best of deponent's knowledge, information, and " belief, in order that the proper and full stamp duty may be paid " by the person to whom such probate or letters of administration " shall be grant

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