Tyrrell v Imperial Tobacco Company

JurisdictionIreland
Judgment Date26 February 1926
Date26 February 1926
Docket Number(1925. No. 12,552)
CourtSupreme Court (Irish Free State)
S. C.,
Tyrrell
and
Imperial Tobacco Co

Sale by administrator -Value for administration - Consideration on sale -Wide discrepancy - Stamp duty on grant of administration - Sufficiency - Estate duty - Customs and Inland Revenue Act, 1881 (44 Vict., c. 12), ss 26 (3), 27 and 30 - Stamp Act, 1891 (54 55 Vict., c. 39), s. 14 - Finance Act, 1894 (57 58 Vict., c. 30), s. 1; s. 6 (1) (2) (4) (7); 7 (5); ss. 8 and 16.

A vendor, one of the next-of-kin of a deceased intestate, agreed in 1924 to sell premises, part of the estate of the deceased, for £1,500. After the contract for sale had been entered into the vendor took out a grant of administration for the purpose of which the value put upon all the assets of the deceased - who died in 1918 - was £280 10s. The purchasers objected to the title on the ground that the grant was insufficiently stamped to cover the amount of the consideration for the...

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1 cases
  • Re Finance Act of 1894 and Deane
    • Ireland
    • High Court (Irish Free State)
    • 1 Abril 1936
    ...(4) 1 D. J. & S. 634. (5) [1896] 2 I. R. 418. (6) [1898] 1 Ch. 89. (7) [1902] W. N. 167. (8) [1910] 2 Ch. 69. (9) [1935] I. R. 653. (10) [1926] I. R. 285. (11) [1914] 1 I. R. (12) [1927] 2 K. B. 326. (13) 75 L. J. K. B. 218. (1) 4 M. & W. 171. (2) [1924] 2 Ch. 101, at p. 107. (1) [1891] A. ......

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