The Law Reports (Appeal Cases)
[1933] AC 378
[PRIVY COUNCIL.]
COMMISSIONER OF STAMPS, STRAITS SETTLEMENTS APPELLANT; AND OEI TJONG SWAN AND OTHERS RESPONDENTS.
[AND CONNECTED APPEAL.]
ON APPEAL FROM THE COURT OF APPEAL, STRAITS SETTLEMENTS.
1933 Feb. 28.
LORD BLANESBURGH, LORD RUSSELL OF KILLOWEN, and LORD MACMILLAN.
Straits Settlements
— Estate Duty
— Movable Property outside Colony
— Domicil within Colony
— Interpretation of Ordinance
— General Words
— Intention
— Comparison with Imperial Statute
— Appeal to Privy Council
— Competence of Appeal
— Ordinance No. 103 (Stamps), ss. 68, 73, sub-ss. 2, 3 (Revd. Laws, 1926).