...the income thereof, upon the death of any person . . . shall be deemed to have conferred or to confer on the person entitled, by reason of any such disposition or devolution, a ' succession.'" * " OPINION.—[After a narrative of the facts]—In the present case the Crown claims, in the first...

...evasions. Alienation or sale of reversions. Proceeds of Bale of real property. Duty a first charge. of any such disposition, or devolution, a 'succession': and the term ' successor ' denotes the person so entitled: and the term ' predecessor' denotes the settlor, disponer, testator,...

...has preceded another. In the Success. DA 1853, s. 2, the term "predecessor" is defined as denoting the settlor, disponer, testator, obligor, ancestor,...interest of the successor is or shall be derived. See A.-G. v. Flayer, 1862, 31 LJ Ex. 404; A.-G. v. Braybrooke, 1860, 31 LJ Ex. 177; Charlton v. A.-G.,...

...the " predecessor " within the meaning of the 16 & 17 Viet. c. 51. By the 2nd section of that Act " the term ' predecessor' shall denote the settlor,...interest of the successor is or shall be derived." From whom then was the interest of E. Pigott derived? It will hardly be contended that the appointment...

...Act, to any other person, in possassion, or expectancy, shall be deemed to have conferred or to confer on the person entitled by reason of any such disposition...and the term " successor " shall denote the person so entitled; and the term " predecessor " shall denote the settlor, disponer, testator, obligor, ancestor,...

...Act, to any other person, in possession or expectancy, shall be deemed to have conferred or to confer on the person entitled by reason of any such disposition...and the term ' successor' shall denote the person so entitled ; and the term ' predecessor ' shall denote settlor, disponer, testator, obligor, ancestor,...

...in possession or expectancy, shall be deemed to have conferred or to confer on the person WAT c ' J entitled by reason of any such disposition or devolution...and the term ' successor' shall denote the person so entitled, and the term ' predecessor' shall denote the settlor, disponer, testator, obligor, ancestor,...

...thing. Then as to the words of the Act. By the '2nd section the term "successor" shall denote the person entitled, "and the term ' predecessor' shall denote...disponer, testator, obligor, ancestor or other person through whom the interest of the successor shall be derived.' " It has been contended, and the COURT...

...rate of duty is 1?. per cent. By the 2nd section of the Act, 16 & 17 Viet. c. 51, it is enacted, that "the term 'predecessor' shall denote the settlor,...testator, obligor, ancestor, or other person from whom In re the interest of the successor is or shall ho derived." On hehalf SETTLE- 8 °f ^ e successor,...

...person so entitled; and the term ' predecessor ' shall denote the settlor, disponer and testator, ic., or other person, from whom the interest of the successor is or shall be derived." Even giving the section the construction contended for, viz., that the interest of the successor must...