De Stackpoole
| Jurisdiction | Ireland |
| Judgment Date | 24 December 1941 |
| Date | 24 December 1941 |
| Court | Supreme Court |
High Court.
Supreme Court.
Revenue - Estate duty - Exemption - "Any settled property" - Duty "already . . . paid" - Devolution of settled property on death of first tenant for life - Estate duty paid on settled property as a whole - Portion of property then valued for assessment at nil - Increase in value of such portion - Subsequent devolution under settlement - Reassessment - Claim to exemption under Finance Act, 1894, s. 5, sub-s. 2 - Whether duty "paid" on property assessed at nil - Whether payment on settled property as a whole is payment in respect of every item thereof - Finance Act, 1894 (57 & 58Vict. c. 30), s. 5, sub-s. 2; Finance Act, 1914 (4 & 5 Geo. 5, c. 10), s. 14 - Omission from account of portion of property - Portion omitted assessable at nil - Whether a "full and true account" under Customs and Inland Revenue Act, 1889 (52 & 53 Vict. c. 7), s. 14.
Appeal by Patrick Dunne Cullinan to the High Court by Petition, under s. 10 of the Finance Act, 1894.
The facts, which have been summarised in the headnote, are set out in the appellant's Petition and the Answer thereto of the Revenue Commissioners. The Petition was as follows:—
"1. At the date of his death hereinafter mentioned Patrick John Dunne, late of Carrollstown, Trim, in the County of Meath, was possessed of (inter alia) the holdings hereunder mentioned, that is to say:—
1. Part of the lands of Cloncullen, containing 400 a. 0 r. 4 p., and Dunlough, containing 76 a. 2 r. 15 p., both situate in the County, of Meath, containing in all 476 a. 2 r. and 19 p., statute measure, held at the yearly judicial rent of £412 15s. 0d.
2. Part of the lands of Dunlough situate in the County of Meath, containing 324 a. 2 r. 20 p., statute measure, held at the yearly rent of £298 19s. 8d.; and
3. Part of the lands of Kilcooly situate in the County of Meath, containing 212 a. 2 r., statute measure, held at the yearly judicial rent of £220.
2. By his last will, dated the 8th day of June, 1905, the said Patrick John Dunne devised and bequeathed all the residue of his real and chattel real estate, which included the holdings in the first paragraph hereof described, subject to and charged with annuities of £200 per annum to his wife, Bridget Dunne, for her life and £25 per annum to Mrs. Garry for her life, and subject thereto to the use of his daughter Mary Josephine Cullinan and her assigns during her life, and from and after her decease, to the use of Patrick Joseph Cullinan, husband of the said Mary Josephine Cullinan, for his life, and from and after his decease to the use of such one or more exclusive of the other or others of the sons of the said Mary Josephine Cullinan by her then or any future husband as the said Mary Josephine Cullinan should, notwithstanding coverture, by deed or will appoint, and, in default of such appointment and so far as any such appointment should not extend, to the use of the first and every other son of the said Mary Josephine Cullinan successively in remainder one after the other according to their respective seniorities in tail with divers remainders over.
3. The said Patrick John Dunne died on the 12th day of September, 1905, without having revoked his said will, probate whereof was on the 23rd day of November, 1905, granted forth of the Principal Registry, King's Bench Division (Probate) of the High Court of Justice in Ireland to the said Mary Josephine Cullinan and Patrick Joseph Cullinan.
4. There was only one child of the marriage of the said Mary Josephine Cullinan and Patrick Joseph Cullinan, namely, your petitioner.
5. The said Mary Josephine Cullinan died on the 18th day of January, 1918, intestate land without having exercised the power of appointment given to her by the said will of Patrick John Dunne.
6. Letters of administration of the personal estate of the said Mary Josephine Cullinan were on the 24th day of June, 1919, granted forth of the Principal Registry, King's Bench Division (Probate) of the High Court of Justice in Ireland to the said Patrick Joseph Cullinan.
7. On the death of the said Mary Josephine Cullinan estate duty was duly paid on the real and personal property passing on her death including the said lands of Cloncullen and Dunlough and of Kilcooly first and thirdly described in the first paragraph hereof, respectively, which were included in the schedule of particulars (Form 77) delivered with the inland revenue affidavit leading to the said grant of letters of administration to the estate of the said Mary Josephine Cullinan, and the estimated principal value of the said lands (together with other lands) was assessed for the purpose of estate duty arising and payable on the death of the said Mary Josephine Cullinan at nil.
8. The said Patrick Joseph Cullinan made his last will on the 21st day of December, 1922, and thereby appointed Harry Kirwan and your petitioner to be executors thereof.
9. The said Patrick Joseph Cullinan died on the 13th day of December, 1923, without having revoked his said will, probate whereof was on the 15th day of February, 1924, granted forth of the Principal Registry, High Court of Justice, Saorstát Éireann éireann, to the said executors therein named. On the death of the said Patrick Joseph Cullinan your petitioner became entitled in possession to the said holdings.
10. On the death of the said Patrick Joseph Cullinan estate duty was duly paid on the real and personal estate passing on his death, and only the said holdings first and thirdly described in the first paragraph hereof, respectively, were included in the schedule of particulars (Form 77) furnished to the Revenue Commissioners, and full information was furnished as to the facts herein stated, and no estate duty was then claimed by the said Commissioners as being payable in respect of the said holdings.
11. On the deaths of Mary Josephine Cullinan and Patrick Joseph Cullinan, respectively, full and true accounts for the ascertainment of the rate and amount of duty payable on their respective deaths and containing all the facts material to be known by the said Commissioners for that purpose were duly delivered to the said Commissioners, and such accounts rendered were correct to the best of your petitioner's knowledge, information and belief. By endorsement made on the Estate Duty Account rendered on the death of Patrick Joseph Cullinan by the responsible official in the Estate Duty Office, it was shown that estate duty had been paid on the said Mary Josephine Cullinan's death.
12. All the holdings in the first paragraph hereof mentioned were tenanted land within the meaning of the Land Act, 1923 (No. 42 of 1923), and particulars of the same were duly returned by the landlords thereof, respectively, to the Land Commission.
13. On the 5th day of April, 1928, your petitioner executed a disentailing deed whereby he disentailed his interest in (amongst other lands) the lands comprised in the said holdings in the first paragraph hereof mentioned.
14. On or about the 29th day of September, 1931, the Land Commission published Notices of Lists of Lands, including the lands in the said holdings first and secondly mentioned, which, by virtue of the Land Acts, 1923 to 1931, became vested in the Land Commission on the 1st day of May, 1931, being the 'Appointed Day' fixed by the Land Commission in respect thereof.
15. On or about the 14th day of August, 1934, your petitioner received notice from the Land Commission that it was not intended to vest in your petitioner the said holdings first and secondly above-mentioned inasmuch as the same were retained holdings under the provisions of s. 28 of the Land Act, 1923, and s. 11 of the Land Act, 1931.
16. On the 6th day of July, 1928, the Land Commission published a final list of lands in the Estate of Edward John Gannon, Co. Meath, Record No. S. 2042, in which the holding of Kilcooly thirdly above mentioned was shown as a retained holding and the 'Appointed Day' was fixed on the 20th day of July, 1928.
17. On the 15th day of October, 1937, by order of the Appeal Tribunal the Land Commission was authorised to resume possession of the said holdings first and secondly described in the first paragraph hereof, and, by consent, fixed the sum of £3,385, and £2,712, payable in 4 per cent. Land Bonds as the compensation price payable for the resumption of the said holdings.
18. On the 10th day of November, 1937, the Land Commission took possession of the said holdings in the previous paragraph hereof mentioned.
19. On the 1st day of April, 1938, your petitioner's agents received Rulings on Title from the Examiner in the Land Commission investigating the title of the said resumed holdings, and the said rulings included an inquiry as to outstanding claims (if any) for duties, whereupon your petitioner's agents furnished particulars of your petitioner's title to the said holdings first and secondly mentioned to the said Commissioners.
On the 12th day of April, 1938, the Revenue Commissioners made a claim for duty affecting all the said holdings in the following terms:—'Estate duty in connection with the death of Patrick Joseph Cullinan in respect of the market value of the yearly tenancies settled by the will of Patrick John Dunne on which no duty was paid in connection with the death of Mary J. Cullinan.'
20. In reply to the said claim of the said Commissioners your petitioner submitted that estate duty had been paid in connection with the death of the said Mary J. Cullinan and was not payable on the death of the said Patrick Joseph Cullinan in respect of the said property. Your petitioner further submitted that if any estate duty was payable on the death of the said Patrick Joseph Cullinan in respect of the said property, the principal value of the said...
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