IN THE WILL OF HARPER

[1922] VLR 512·IRVINE, C.J., SCHUTT and MANN, JJ.
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[1922] VLR 512
1922 VLR 512
IN THE WILL OF HARPER Supreme Court of Victoria IRVINE, C.J., SCHUTT and MANN, JJ. March 3, 6, 7, 1922, 10 May 1922 Administration and probate — Administration — Estate duty — Property forming subject of gift inter vivos — Duty on — Liability of executor — Executor's right to recoup — Charge by Crown over property given — Subrogation of executor — Estate Duty Assessment Act 1914 (No. 22 of 1914), ss. 8 (1), 8 (4) (a), 34, 35 — Estate Duty Act 1914 (No. 25 of 1914), s. 3 .

Property the subject-matter of gifts inter vivos is under sec. 8 (4) of the Estate Duty Assessment Act 1914 to be deemed to be part of the estate not merely for the purpose of valuation of the properties with respect to which the amount of duty is to be assessed, but also for the purposes of charge, collection, and apportionment.

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[1922] VLR 512

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