The Law Reports (Chancery Division)
[1936] Ch 1
[COURT OF APPEAL]
In re
BULLOCK-WEBSTER.
ROYAL EXCHANGE ASSURANCE
v.
ROYAL TRUST OF CANADA.
[1934. B. 3047.]
1935 June 20.
LORD HANWORTH M.R., ROMER and MAUGHAM L.JJ.
Revenue
— Estate Duty
— Property not passing to the Executor as such
— Personal property in British Possessions
— Estate duty thereon paid by English Executors
— Rateable liability of British Possessions
—
Finance Act, 1894 (57 & 58 Vict. c. 30), s. 9, sub-ss. 1, 4; s. 20, sub-ss. 1, 2.