American Law Reports Annotated, Том 117Lawyers Co-operative Publishing Company, 1938 |
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Сторінка 136
... duty , but not the in- terest thereon , against the corpus , since , his income being increased by postponement of payment of the duty , he ought to bear the interest which was the price of obtaining such post- ponement . And in Re ...
... duty , but not the in- terest thereon , against the corpus , since , his income being increased by postponement of payment of the duty , he ought to bear the interest which was the price of obtaining such post- ponement . And in Re ...
Сторінка 137
... duty , and should be charged with the duty on that sum , but that she could throw the burden on the corpus of the estate , upon her paying interest on the amount of the duty , to the tenant for life or in fee in possession , at the rate ...
... duty , and should be charged with the duty on that sum , but that she could throw the burden on the corpus of the estate , upon her paying interest on the amount of the duty , to the tenant for life or in fee in possession , at the rate ...
Сторінка 139
... duty in respect of the life interest should be paid from capital and not income , the life interest being within the duty - free provision of the will . But see Londesborough v . Somer- ville ( 1854 ) 19 Beav . 295 , 52 Eng . Re- print ...
... duty in respect of the life interest should be paid from capital and not income , the life interest being within the duty - free provision of the will . But see Londesborough v . Somer- ville ( 1854 ) 19 Beav . 295 , 52 Eng . Re- print ...
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