Revenue Commissioners v Doorley

• Jurisdiction: Ireland
• Court: Supreme Court (Irish Free State)
• Judgment Date: 28 July 1933
• Docket Number: (1931. No. 151.)
• Date: 28 July 1933

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 extend or be construed to extend to charge with duty in Ireland any legacy given for the education or maintenance of poor children in Ireland, or to be applied in support of any charitable institution in Ireland, or for any purpose merely charitable." Held, by a majority of the Supreme Court (FitzGibbon and Murnaghan, J.J.; Kennedy, C. J., dissenting), overruling Hanna, J., that the concluding words of this proviso "for any purpose merely charitable" were not to be construed as limited to any purpose merely charitable in Ireland. Attorney-Generalv. Hope,UNK I. R. 2 C. L 368, overruled. By his will a testator left the residue of his estate to trustees upon trust to pay the income therefrom to his wife for life and after her death to pay the said residue to "the Catholic Bishop of Elphin and the Parish Priest of Strokestown for the time being for such religious and charitable purposes as they in their absolute discretion think fit. They to give preference to Strokestown and adjoining parishes." Testator was survived by his wife, and on her death...