THE ATTORNEY-GENERAL v DELANEY. [Exchequer.]

• Jurisdiction: Ireland
• Judgment Date: 29 January 1876
• Date: 29 January 1876
• Court: Exchequer (Ireland)

Exchequer.

THE ATTORNEY-GENERAL

and

DELANEY.

The Attorney-General v. PearceENR 2 Atk. 87, per Lord Hardwicke.

Ommanney v. Butcher 1 Tur. & Rus. 260.

Cocks v. MannersELR L. R. 12 Eq. 574.

West v. Shuttleworth 2 M. & K. 684.

Heath v. ChapmanENR 2 Drew, 417.

In re Blundell's TrustsENR 30 Beav. 360.

Dillon v. Reilly Before the Master of the Rolls in Ireland,

Durour v. MotteuxENR 1 Ves. Sen. 320.

Cullen v. The Attorney-General for IrelandELR L. R. 1 H. L. 190.

Lyon v. HoweENR Temp. Edw. 4, cal. 2, 44.

Society for the Propagation of the Gospel v. The Attorney-General 3 Rus. 142.

Wellbeloved v. JonesENR 1 S. & S. 40.

The Attorney-General v. BagotUNK 13 Ir. C. L. R. 48.

The Incorporated Society v. Richards 4 Ir. Eq. R. 177, 211; 1 D. & W. 258.

Durour v. MotteuxENR 1 Ves. Sen. 320.

Turner v. Ogden. 1 Cox, Ch. R. 316.

Straus v. GoldsmidENR 8 Sim. 614.

In re Michel's TrustENR 28 Beav. 39.

Da Costa v. De PasENR 1 Amb. 228.

The Attorney-General v. HerrickENR 2 Amb. 712.

Morice v. The Bishop of Durham 9 Ves. 399; 10 Ves. 522.

Vezey v. JamsonENR 1 Sim. & St. 69.

Baker v. SuttonENR 1 Keen, 224, 232.

Townsend v. CarusENR 3 Hare, 257.

Powerscourt v. PowerscourtUNK 1 Mol. 616.

Adams and Lambert's CaseUNK 4 Rep. 96 a, vol. ii. p. 512.

Babington v. Gull Temp. Hen. 6, vol. ii. p. 512.

The Attorney-General v. Drummond 1 Dr. & War. 353.

West v. Shuttleworth 2 M. & K. 684.

Heath v. ChapmanENR 2 Drew, 417.

In re Blundell's TrustsENR 30 Beav. 360.

The Commissioners of Charitable Donations and Bequests v. Walsh 7 Ir. Eq. R. 34 (n).

Read v. Hodgens 7 Ir. Eq. R. 17.

Felan v. Russell 4 Ir. Eq. R. 701.

Cocks v. MannersELR L. R. 12 Eq. 574.

In re WilkinsonENR 1 Cr. M. & R. 142.

The Attorney-General v. NashENR 1 M. & W. 237, 244.

Harris v. Earl HoweENR 29 Beav. 261.

In re ParkerENR 4 H. & N. 666.

The Attorney-General v. HopeUNK Ir. R. 2 C. L. 368.

University of London v. YarrowENR 24 Beav. 472.

The Attorney-General v. HopeUNK Ir. R. 2 C. L. 368.

Trimmer v. Danby 4 W. R. 430.

Mitford v. ReynoldsENR 1 Phil. 185.

Merchant Taylors Company v. Attorney-GeneralELR L. R. 11 Eq. 35.

Thorner v. WilsonENR 3 Drew, 245.

Smart v. Prujean 6 Ves. 560.

In re wilkinsonENR 1 C. M. & R. 142.

The Attorney-General v. NashENR 1 M. & W. 237.

The Attorney-General v. FitzgeraldENR 13 Sim. 83.

In re GriffithsENR 14 M. & W. 510.

In re PearceENR 24 Beav. 491.

In re William ParkerENR 4 H. & N. 666.

Harris v. Earl HoweENR 29 Beav. 261.

The Attorney-General v. NashENR 1 M. & W. 237.

The Commissioners of charitable Donations and Bequests v. Walsh 7 Ir. Eq. R. 34.

Read v. Hodgens 7 Ir. Eq. R. 17.

West v. Shuttleworth 2 M. & K. 684.

Moggridge v. Thackwell 7 Ves. 69.

The Attorney-General v. BagotUNK 13 Ir. C. L. R. 62.

Morice v. Bishop of Durham 9 Ves. 405.

Doe v. CopestakeENR 6 East, 328.

Kendall v. GrangerENR 5 Beav. 302.

The Incorporated Society v. RichardsUNK 1 D. & War. 320.

Baker v. SuttonENR 1 Keen, 233.

Townsend v. CarusENR 3 Hare, 257.

Powerscourt v. PowerscourtUNK 1 Mol. 616.

Felan v. RussellIR 4 I. E. R. 701.

Wilkinson v. LindgrenELR L. R. 5 Ch. App. 570.

Jones v. WilliamsENR 2 Amb. 651.

Cocks v. MannersELR L. R. 12 Eq. 585.

Waldo v. Caley 16 Ves. 206.

Johnston v. SwannUNK 3 Mad. 457.

Horde v. Earl of SuffolkENR 2 My. & K. 59.

Ommanney v. Butcher Tur. & Rus. 260.

Durour v. MotteuxENR 1 Ves. Sen. 320.

Morice v. Bishop of Durham 9 Ves. 406; 10 Ves. 542.

Michels TrustENR 28 Beav. 39.

The Attorney-General v. HopeUNK Ir. R. 2 C. L. 368.

Legacy Duty Bequests for Masses Charitable purposes in Ireland.

104 THE IRISH REPORTS. [I. K. THE ATTORNEY-GENERAL v. DELANEY. Legacy Duty-Bequests for Masses-Charitable purposes in Ireland. 1. A testatrix, domiciled in Ireland, bequeathed, out of her personal estate in Ireland, sums of money to It. C. Ecclesiastics in Ireland to offer up masses " for the repose of the soul of her brother and of her own :"-Held, that the bequests were liable to legacy duty at the rate of 10 per cent. 2. The testatrix bequeathed the residue of her personal estate in Ireland to a It. C. Bishop and the President of a It. C. College in Ireland, " for the educaÂÂtion of clergymen for the foreign mission :"-Held, that the bequest was liable to legacy duty at the rate of 10 per cent. INFORMATION by the Attorney-General against the Right Rev. Dr. Delaney, Roman Catholic Bishop of Cork, to enforce payment of legacy duty on pecuniary legacies and on a residuary bequest. The Information stated that Eliza O'Regan, of Patrick's Hill in the City of Cork, on the 5th of August, 1870, made her will, and, after various bequests, bequeathed as follows : " I leave and bequeath to the Right Rev. Dr. Delaney, Roman Catholic Bishop of Cork, 100 to have 400 masses offered up for the repose of my broÂÂther Timothy and myself. I leave and bequeath to the Prior of Saint Mary's R. C. Community, Pope's-quay, 20, to have eighty masses offered up for the repose of my brother Timothy's soul and myself. I leave to the Very Rev. Father Carbery, of the Dominican Order, Limerick, 20, to have eighty masses offered up for the repose of my brother Timothy and myself. I leave to the Rev. William Leon, St. Patrick's Church, 20, for eighty masses for the repose of brother Timothy and myself. I leave to the Rev. John Macnamara the sum of 10, to have forty masses offered up for the repose of my brother Timothy's soul and myself. " I leave and bequeath to the Right Rev. Dr. Delaney arid the President of All Hallows College all the property t may possess at my death, or be entitled to hereafter, for the education of clergymen for the foreign mission, I mean after paying all the legacies herein mentioned." The Information stated that the testatrix appointed the DeÂÂfendant and the President of All Hallows College executors; that the legacies were given out of the personal estate in Ireland ; that the testatrix died on the 4th of October, 1873, domiciled in IreÂÂland ; and that the Defendant proved the will on the 11th of November, 1873, and took upon him the administration of the VoL. X.] COMMON LAW SERIES. 105 assets, which were sworn under 6000 ; and it charged that Exchequer. none of the legacies were for the education or maintenance of (Rev. Side.) 1875. poor children in Ireland, or to be applied in support of any , A TTY.-GENL. charitable institution in Ireland, or for any purpose merely chari- u. table there ; that the gifts for masses were not for charitable pur- DELANEY. poses within the meaning of the statute, and that the gift of the residue, even though for a charitable purpose, was for a purpose out of Ireland, and the entire sum might be used and employed out of Ireland for the effectuating of that purpose. The Information further stated that repeated applications had been made to the Defendant for the payment of the legacy duty on the several legacies, and that the solicitor for the Defendant, by letter of the 17th of November, 1873, stated that they would resist the payment of any duty on the legacies, and that the DeÂÂfendant had in his possession, power, or procurement the probate of the will of Eliza O'Regan, and all the title deeds and other docuÂÂments conversant with and relating to the assets of the testatrix. The Information prayed that it might be declared that the several legacies for masses and the residuary bequest were liable to legacy duty at the rate of 10 per cent., or at some other rate ; and that the Defendant be directed to pay the same; and if necessary, that an account might be taken in respect of the premises, and the particuÂÂlars of the residuary bequest ascertained ; the said Attorney-General, -on behalf of Her Majesty, thereby waiving the pains, penalties, and forfeitures which might have been incurred by the Defendant in respect of the premises ; and for further relief. The Defendant, by his answer, stated, inter alia :-that in the month of May, 1874, he handed over 3900, portion of the residue, to the trustees of the Catholic Missionary College of All Hallows, Drumcondra, Dublin, the object of which institution was the educaÂÂtion of clergymen for foreign missions ; and he believed that such institution was the desire and intention of the testatrix herself, the more especially so as she named the President of that college co-legatee of the residue and co-executor ; that he believed that the sum of 3900 had been actually applied, or was being applied, by the trustees of the college in educating clergymen in Ireland for foreign missions ; that the balance of the residue was still in his hands, and he proposed to hand over the balance to the THE IRISH REPORTS. [I. R. trustees ; that to the best of his knowledge, information, and belief the Catholic Missionary College of All Hallows, Drumcondra, had been founded and was carried on for the purpose of educating and training Irish students who desired to become Catholic misÂÂsionaries in foreign countries (including England, Scotland, and British possessions abroad), and that it was exclusively dedicated and devoted to the purposes of such educating and training ; that there were about 130 students in the college which was supÂÂported almost solely by voluntary contributions, and once a student had completed his studies at the college, and arranged to go to the foreign missions, he was, as deponent was informed and. believed, actually equipped and his outfit provided by the Bishop of the diocese abroad to which he was going, so that all contributions given to the college were actually expended in Ireland ; that there was a nominal pension of 10 a year for each student, but there was always a large number of students who paid nothing ; that to the best of his knowledge and belief the government of the college was vested in a President, Vice-President, and certain Professors. and Directors ; who were elected and appointed by the community or the President, and who, in common with the rest of the comÂÂmunity, gave their...