Roman Catholic Archbishop of Melbourne v Lawlor & Ors; His Holiness the Pope v National Trustees, Executors and Agency Co of Australiasia Ltd & Ors

51 CLR 1
1934 - 0523C - HCA

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Between: Roman Catholic Archbishop of Melbourne
And: Lawlor & Ors
Between: His Holiness the Pope
And: National Trustees, Executors and Agency Co of Australiasia Ltd & Ors

Court:

Judges: Gavan Duffy CJ
Rich J
Starke J
Dixon J
Evatt J
McTiernan J

Subject References:
Charities
Gift to establish Catholic daily newspaper
Validity
Dependent relative gift
Taxation and revenue
Estate duty
Alteration of statutory order of application of assets
Contrary provision

Legislative References:
Property Law Act 1928 (Vic) No 3754 - s 131
Administration and Probate Act 1928 (Vic) No 3632 - s 33; s 34; s 163; Second Schedule, Part II
Estate Duty Assessment Act 1914 No 22 - s 35

Hearing date: 6 March 1934; 7 March 1934; 8 March 1934; 9 March 1934; 23 May 1934
Judgment date: 23 May 1934

MELBOURNE

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ORDER

Roman Catholic Archbishop of Melbourne v Lawlor and others

Appeal dismissed; costs of the appeal of all parties out of the estate; costs of the trustees as between solicitor and client.

His Holiness the Pope v The National Trustees, Executors and Agency Co of Australasia Ltd and others

Appeal allowed.

Declaration of the Supreme Court made in answer to the tenth question in the originating summons discharged.

In lieu thereof declare:

(a)

that the testator's estate is applicable towards the discharge of the funeral, testamentary and administration expenses, debts and pecuniary legacies according to the order of the application of assets set out in Part II. of the Second Schedule of the Administration and Probate Act 1928 and primarily out of the property undisposed of which is or includes the invalidly disposed of share of residue; and

(b)

that duty payable to the State of Victoria under the said Act should be borne by the net fund representing the residue distributable between His Holiness the Pope and the next of kin so that each and every part of the fund bears such duty ratably. Costs of the appeal of all parties out of the estate; costs of the trustees as between solicitor and client.