Administration and Probate — Duty — Administration and Probate Act 1890 (No. 1060), s. 112 — Administration and Probate Act 1903 (No. 1815), s. 8 — Settlement — Trusts and dispositions which may take effect upon the death of the settlor — No property subject to settlement at time of settlor's death — Settlement not chargeable with duty.

Administration and probate — Duty — Settlement — General power of appointment — Loan by trustee of settlement on mortgage of land in New South Wales — Trustee and mortgagor domiciled in Victoria — Covenant in deed of extension — Deed in Victoria at death of appointor — Covenant to pay in Melbourne — Covenant "so as to bind lands now mortgaged but not so as to incur any liability otherwise" — Effect — Right of executor of appointor to call for payment in Victoria — Victorian property — Costs of Case stated — Jurisdiction — Administration and Probate Act 1915 (No. 2611), ss. 124, 145.

Administration and probate — Duty — Transfer of land by aged father to sons — Land subject to mortgage — Contract purporting to be sale — Agreement by sons to pay mortgage, sum of money, and annuity to transferor — Undervalue — Knowledge of — Annuity not made payable out of property transferred — Onus of proof — "Purporting to operate as an immediate gift inter vivos" — Meaning of — Duty on whole value of property transferred — Administration and Probate Act 1915 (No. 2611), s. 143.

Administration and probate — Duty — Transfer of land by aged father to sons — Land subject to mortgage — Contract purporting to be sale — Agreement by sons to pay mortgage, sum of money, and annuity to transferor — Undervalue — Onus of proof — "Purporting to operate as an immediate gift inter vivos" — Administration and Probate Act 1915 (No. 2611), s. 143.