Revenue Commissioners v Doorley
| Jurisdiction | Ireland |
| Judgment Date | 28 July 1933 |
| Date | 28 July 1933 |
| Docket Number | (1931. No. 151.) |
| Court | Supreme Court (Irish Free State) |
S. C., I.F.S.]
Revenue Commissioners
and
Doorley
Succession duty - Bequest for charitable purposes - Exemption from duty - Will - Construction - Scope of charitable bequest - "Preference" to be given to a particular district - Stamp Duties (Ir.) Act, 1842 (5 6 Vict., c. 82), s. 38 - Succession Duty Act, 1853 (16 17 Vict., c. 51) s. 18 - Finance Act, 1923 (No. 21 of 1923), s. 17 - Finance Act,1932 (No. 20 of 1932), s. 46 - Statutes imposing taxation - Construction.
The Stamp Duties (Ir.) Act, 1842 (5 & 6 Vict., c. 82), granted certain duties to the Crown upon legacies. Section 38 stated what was to be deemed a legacy under the Act, and added a proviso "that nothing herein contained shall...
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Real Estate Update: The New Rates Trap
...(http://www.oireachtas.ie/documents/bills28/bills/2013/9813/b9813d-sAtoA.pdf) accessed 28 May 2015. [10] Revenue Commissioners v Doorley [1933] IR 750, 765 per Kennedy The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sough......