The Law Reports (Appeal Cases)
[1900] AC 323
[PRIVY COUNCIL.]
SIMMS AND OTHERS APPELLANTS; AND THE REGISTRAR OF PROBATES RESPONDENT.
ON APPEAL FROM THE SUPREME COURT OF SOUTH AUSTRALIA.
1900 Feb. 28;
April 6.
April 6.
THE LORD CHANCELLOR, LORD HOBHOUSE, LORD MACNAGHTEN, LORD MORRIS, LORD DAVEY, and LORD ROBERTSON.
South Australian Succession Duties Act, 1893, ss. 16, 27
— Construction
— Covenant to Pay
— “With Intent to evade Payment of Duty.”