Commissioner Of Stamps, Straits Settlements v Oei Tjong Swan

Subject Matter

REVENUE — 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).