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The Finance Act 1894 (57 and 58 Vict. cap. 30), sections 2 (1) and 3 (1), and the Finance Act 1896 (59 and 60 Vict. cap. 28), section 15 (1), are quoted supra in rubric .
The pursuer pleaded —“1. The defender being bound to deliver to the Commissioners of Inland Revenue and verify an account of the property passing on the death of the said Mrs Katherine Murray Horner or Lyell, as condescended on, decree should be pronounced in terms of the conclusions of the Page: 152 ↓
On 24th July 1917 the Lord Ordinary ( Cullen ) decerned and ordained the defender to deliver the account sued for, to which interlocutor was appended the following opinion from which the facts of the case appear.
Opinion .—“John Mudie, advocate, of Pitmuies, in the county of Forfar, died in 1876, leaving a settlement under which he bequeathed, in the event which happened, to the defender (1) all his heritable properties, and (2) the residue of his moveable estate. By the terms of his settlement his moveable estate was charged with various legacies and charges, and in particular with an annuity of £1000 per annum to the defender's mother Mrs Lyell during her lifetime, which he directed his trustees to pay her out of his moveable estate conveyed in trust to them.
The moveable estate of the testator conveyed to his trustees was, after meeting all other charges thereon prior to the defender's residuary interest, ample to secure due payment by the trustees to Mrs Lyell of her said annuity.
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