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From: mattse165 <>
Subject: HBH 1896 April 30 3 Court of Appeal DILWORTH
Date: Tue, 19 Jan 2010 23:04:29 +1300

A case in re DILWORTH is being argued at the Court of Appeal to-day. James DILLWORTH, late of Auckland, deceased, by his will bequeathed considerable property to trustees for the maintenance and education of destitute orphans or children of persons in straitened circumstances in the provincial district of Auckland, and in the province of Ulster, Ireland. The children were by the will directed to be brought up in the tenets of the Church of England. The question involved is whether a bequest for this purpose if exempted, by the Charitable Gifts Duties Exemption Act, 1883, from payment of duty under the Deceased Persons' Estates Duties Act, 1881. Justice CONOLLY held there was no exemption on the ground that the bequest was not to the public but to a sect or class. The executors are now appealing from this decision. Sir Robert STOUT appears in support of the Appeal, and Messrs Theo. COOPER and GULLY for the respondent Commissioner of Stamps. The Court reserved judgment,

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