The Scots Law Times, Volume 1C.E. Green, 1893 - Law |
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Page 367
... duty of the estate passing on the death of Sir James Colquhoun ( secundus ) ? 2. Are the first parties now entitled to recover from the second party the proper rateable part of estate duty applicable to the value of the said provision ...
... duty of the estate passing on the death of Sir James Colquhoun ( secundus ) ? 2. Are the first parties now entitled to recover from the second party the proper rateable part of estate duty applicable to the value of the said provision ...
Page 369
... duty on the gross estate treated as competent to dispose of the subject of houn's was paid in part by Sir Alan and in part was in the power . course of payment by his trustees . And questions have arisen as to his right to recover a ...
... duty on the gross estate treated as competent to dispose of the subject of houn's was paid in part by Sir Alan and in part was in the power . course of payment by his trustees . And questions have arisen as to his right to recover a ...
Page 370
... duty is to be collected upon an Colqu- account delivered by the person accountable for houn's the duty . And it is also expressly provided Colqu ( section 8 ( 4 ) ) that where property passes on the houn's death and the executor is not ...
... duty is to be collected upon an Colqu- account delivered by the person accountable for houn's the duty . And it is also expressly provided Colqu ( section 8 ( 4 ) ) that where property passes on the houn's death and the executor is not ...
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1ST DIV 2ND DIV accident action Agents agree agreement amount appears appellants apply arbitration argued averments Burntisland Caledonian Railway charges circumstances claim clause coal Commissioners conclusion contract Counsel for Pursuer Court of Session creditors damages death debt deceased December decree deduction defender's defenders duty effect employment enquiry entitled evidence executors fact favour February Glasgow granted ground harbour heirs held hold HOUSE House of Lords injury inter alia interlocutor issue James January judgment jury land lease legacies liability liferent loch Lord Dundas Lord Johnston Lord Kinnear Lord Ordinary Lord President Lordships March 18 market garden marriage matter ment North British Railway opinion OUTER HOUSE paid parties payment person present provisions purpose question reason referred regard respect respondent Scotland Scots law settlement Sheriff Court Sheriff-Substitute shew statute tenant testator tion trustees valuation vesting whole words