The Law Reports. Queen's Bench Division Volume 1

The Law Reports. Queen's Bench Division Volume 1

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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1876 edition. Excerpt: ...(1), he appears i9o: s to deal as it were prophetically with the very case now before Attorney-Us. He there said: "Since the decision in Attorney-General "! EbAI' v. Beech (2) it cannot be denied that, if tenant for life and Montagu remainderman in fee combine to sell settled property, it is (lord). r r 'thereby taken out of the settlement, and does not pass, and is Vanghnn wiiium. I, .j. not to be deemed to pass, on the death of the life tenant; and I think the result must be the same, if, instead of selling, they combine to create a mortgage in fee upon the settled property. Pro tanto the property is taken out of the settlement, and what passes on the death of the tenant for life is the equity of redemption only, and the benefit accruing or arising in that event is in that equity alone." It seems to me that those words exactly cover this case. Arguments have been addressed to us on behalf of the Crown based upon sub-ss. 1 and 7 of s. 7 of the Finance Act, 1894. I am not quite sure that I altogether followed the drift of those arguments: whether the suggestion was that, by reason of what was found in those sub-sections, we ought to give a wider meaning to the words of s. 1 of the Act than they otherwise would bear, or that we ought by reason of them to amplify the effect of s. 2; but, speaking for myself, I propose to say what Lord Davey, and I think in substance Lord Macnaghten also, said in Earl Cowley v. Inland Bevenue Commissioners (3), namely, that there is no occasion for us to trouble ourselves with relation to the provisions of s. 7, if the conclusion is once arrived at that all that could be deemed to pass on the death of the Duchess of Buccleuch was an equity of redemption. For these reasons I think the appeal must more

Product details

  • Paperback | 372 pages
  • 189 x 246 x 20mm | 662g
  • Miami Fl, United States
  • English
  • black & white illustrations
  • 1236547721
  • 9781236547729