A testatrix bequeathed the residue of her moveable estate to R M, and other two persons ‘equally, share and share alike, and failing all or any of them by their predeceasing me, to their several and respective executors and representatives whomsoever, whom I do hereby appoint to be my residuary legatees.’ R M predeceased the testatrix leaving a will by which he nominated executors and directed them to invest the residue of his estate for the liferent use of his brother, and thereafter to divide the fee among certain charities.
On the testatrix’s death her executors paid inventory and legacy-duty on R M’s share of residue, on the footing that it was a direct bequest from her to his executors, but the Crown claimed the same duties from R M’s executors, on the ground that the third of the residue had been disposed of by his will.
Held ( aff. the judgment of the First Division) that the one-third share of residue was not chargeable with a second duty as a legacy under R M’s will, in respect that he was not empowered by the will of the testatrix to dispose of her estate.
Judges:
Lord Chancellor (Lord Herschell), and Lords Watson, Ashbourne, and Morris
Citations:
[1894] UKHL 627, 31 SLR 627
Links:
Jurisdiction:
Scotland
Wills and Probate
Updated: 27 April 2022; Ref: scu.634085