The Ontario Reports Volume 31

The Ontario Reports Volume 31

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1900 edition. Excerpt: ... the country where the testator or intestate resided. Property may have one s-1' fus for succession duty and another for probate duty. The probate duty depends on the gross value of the estate and is taken out of the body of the estate. The succession duty depends on who is inheriting and is taken out of the beneficiaries' interest. In cases of choses in action regard is had to the domicile of the creditor: Williams on Executors, 9th ed., p. 1496, and.In rc B/'m-0 (1832), '2 C. & J. 436, referred to there; T/10771/)-sari v. H/'/r' rllujcstg/'s A1'1'mcents-vztw (M110/rIl(18-'1--5), 12 Cl. 8: F., at pp. 17, 21; Re Estate of Ewin (1830). 1 C. & J. 151. Argument It might not even be necessary to take out letters of administration in Ontario to collect the moneys represented by these deposit receipts: Hard v. Palmer (1860), 20 U. C. R. 208 and they might have been equitably assigned so as to pass the property represented by them, The deposit receipts might be treated as specialties and if so they follow the situs of the documents which was in the States: Bank of Montreal v. Little (1870), 17 Gr. 313 and in appeal p. 685, per Mowa't, V.-C., at p.690. The debtor should seek his creditor and make payment. This property could not be assessed here in Mr. Scotten's lifetime under the Assessment Act although the language used is similar: R. S. 0. ch. 224-, sec. 38. We also refer to Wallace v. The Attorney General (1865), L. R. 1 Ch. 1; Blaclawoocl v. The Queen (1881), 7 Vict. L. R. 400, (1882), 8 App. Cas. 82; Re The Will of C'hrist0pher "eville Bagot (1881), 7 Vict. L. R. (I. P. & M. Cases) 106; Williams on Executors, 9th ed., 542, 546; Henty v. The Queen, 1896 A. C.-567; Miclcle v. Douglashow more

Product details

  • Paperback | 258 pages
  • 189 x 246 x 14mm | 467g
  • United States
  • English
  • black & white illustrations
  • 1236879821
  • 9781236879820