Re Estate of MARGARET WERNHAM.

Re Estate of MARGARET WERNHAM.

D. C., Kandy, 1,979.

Stamp Ordinance, No. 3 of 1890- Executor's inventory in testamentary proceeding-Civil Procedure Code, s.733-Affidavit verifying such inventory- Stamp duty thereon-Interpretation of Ordinance.

Per Bonser, C.J., and Lawrie, J. (dissentiente Withers, J.).-An affidavit in support of an intermediate account filed by an executor under section 733 of the Civil Procedure Code is not chargeable with stamp duty under the Ordinance No, 3 of 1800, section 3 (schedule B, part III.).

In interpreting an Ordinance imposing burdens on the subject, it must be construed favourably to the subject; and optima est legis interpres consuetudo,

THE facts relevant to this appeal, which came on for argument on 8th November, 1898, appear in the following judgments pronounced on the 16th December, 1898.

Van Langenberg, for the administrator, appellant. Loos, C. C, for the Attorney-General. Bonser, C.J.-

In this case, the District Judge of Kandy has required the affidavits verifying respectively an executor's inventory of the estate of his testator and an intermediate account filed by an executor under sect

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