Attorney-General v National Provincial and Union Bank of England and Ors
[1924] A.C. 262(Judgment by: Viscount Finlay)
Between: Attorney-General - Appellant
And: National Provincial and Union Bank of England and Ors - Respondents
Judges:
Viscount Cave LC
Viscount Haldane
Viscount FinlayLord Atkinson
Lord Sumner
Subject References:
CHARITY
'Patriotic purposes or objects'
Validity
Discretion of Trustees
Judgment date: 17 December 1923
Judgment by:
Viscount Finlay
My Lords, I am of the same opinion. It appears to me quite clear that because an object is patriotic it is not necessarily charitable. It certainly is not so in the popular sense in which language of that kind is used, and I think it is equally clear that it is not so in the legal sense in which the word "charitable" is used.
In the case of this particular will it is perfectly clear that the two terms are used as not meaning the same thing, because the words are,
"to devote and apply the same for such patriotic purposes or objects and such charitable institution or institutions or charitable object or objects in the British Empire as my trustees may in their absolute discretion select in such shares and proportions as they shall think proper."
The very wording of that clause shows that patriotic purposes were not necessarily in the eye of the testator charitable purposes. The word "patriotic" is too vague. For reasons which have a root in the history of the English law special immunities are extended to charitable gifts which do not apply to gifts of other kinds, and I do not think it can be properly contended that gifts for a patriotic purpose are intended to share in these immunities.