{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff37\deff0\stshfdbch0\stshfloch37\stshfhich37\stshfbi37\deflang1033\deflangfe1033\themelang1033\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}
{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria Math;}{\f37\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri{\*\falt Century Gothic};}
{\f38\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}Tahoma;}{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}
{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}
{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}
{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri{\*\falt Century Gothic};}
{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}{\f39\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}
{\f40\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}{\f42\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}{\f43\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}
{\f44\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}{\f45\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}{\f46\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}
{\f47\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}{\f379\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}{\f380\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;}{\f382\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}
{\f383\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}{\f386\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}{\f387\fbidi \froman\fcharset163\fprq2 Cambria Math (Vietnamese);}
{\f409\fbidi \fswiss\fcharset238\fprq2 Calibri CE{\*\falt Century Gothic};}{\f410\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr{\*\falt Century Gothic};}{\f412\fbidi \fswiss\fcharset161\fprq2 Calibri Greek{\*\falt Century Gothic};}
{\f413\fbidi \fswiss\fcharset162\fprq2 Calibri Tur{\*\falt Century Gothic};}{\f416\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic{\*\falt Century Gothic};}{\f417\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese){\*\falt Century Gothic};}
{\f419\fbidi \fswiss\fcharset238\fprq2 Tahoma CE;}{\f420\fbidi \fswiss\fcharset204\fprq2 Tahoma Cyr;}{\f422\fbidi \fswiss\fcharset161\fprq2 Tahoma Greek;}{\f423\fbidi \fswiss\fcharset162\fprq2 Tahoma Tur;}
{\f424\fbidi \fswiss\fcharset177\fprq2 Tahoma (Hebrew);}{\f425\fbidi \fswiss\fcharset178\fprq2 Tahoma (Arabic);}{\f426\fbidi \fswiss\fcharset186\fprq2 Tahoma Baltic;}{\f427\fbidi \fswiss\fcharset163\fprq2 Tahoma (Vietnamese);}
{\f428\fbidi \fswiss\fcharset222\fprq2 Tahoma (Thai);}{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}
{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}
{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}
{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}
{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}
{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}
{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}
{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}{\fhimajor\f31528\fbidi \froman\fcharset238\fprq2 Cambria CE;}
{\fhimajor\f31529\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}{\fhimajor\f31531\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\fhimajor\f31532\fbidi \froman\fcharset162\fprq2 Cambria Tur;}
{\fhimajor\f31535\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\fhimajor\f31536\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}
{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}
{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}
{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}
{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}
{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}
{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}
{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}
{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}
{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}
{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE{\*\falt Century Gothic};}
{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr{\*\falt Century Gothic};}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek{\*\falt Century Gothic};}
{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur{\*\falt Century Gothic};}{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic{\*\falt Century Gothic};}
{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese){\*\falt Century Gothic};}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}
{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}
{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}
{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}
{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}}{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;
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\ipgp13\itap0\li0\ri0\sb0\sa0}{\pgp\ipgp5\itap0\li0\ri0\sb0\sa0}{\pgp\ipgp25\itap0\li0\ri0\sb0\sa0}{\pgp\ipgp0\itap0\li0\ri0\sb0\sa0}{\pgp\ipgp47\itap0\li0\ri0\sb0\sa0}{\pgp\ipgp0\itap0\li0\ri0\sb0\sa0}{\pgp\ipgp47\itap0\li0\ri0\sb0\sa0}{\pgp\ipgp12\itap0
\li0\ri0\sb0\sa0}}{\*\rsidtbl \rsid16883\rsid489309\rsid542403\rsid722838\rsid870385\rsid919789\rsid924871\rsid1190611\rsid1191204\rsid1330854\rsid1460337\rsid1843439\rsid2039593\rsid2054233\rsid2115612\rsid2309004\rsid2325866\rsid2641383\rsid2821408
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\rsid9593197\rsid9790877\rsid9926111\rsid9972743\rsid9986856\rsid10048593\rsid10232969\rsid10305434\rsid10500805\rsid10516271\rsid10645047\rsid10780010\rsid11080484\rsid11089699\rsid11211207\rsid11552549\rsid11562669\rsid11667699\rsid11868473\rsid11873756
\rsid11885719\rsid12009299\rsid12337356\rsid12460564\rsid12742830\rsid12800402\rsid12802973\rsid13466723\rsid13523005\rsid13579037\rsid13585226\rsid13700375\rsid13790279\rsid13976634\rsid14500292\rsid14580704\rsid14747992\rsid14811702\rsid14812093
\rsid14819718\rsid14841972\rsid15730331\rsid15748805\rsid15796582\rsid15930441\rsid15932721\rsid15943891\rsid16071182\rsid16324482\rsid16327350}{\mmathPr\mmathFont34\mbrkBin0\mbrkBinSub0\msmallFrac0\mdispDef1\mlMargin0\mrMargin0\mdefJc1\mwrapIndent1440
\mintLim0\mnaryLim1}{\info{\title [1980] 26 FLR 38}{\author Lee-Vesikula}{\operator baleimatuku_l}{\creatim\yr2011\mo10\dy26\hr17\min31}{\revtim\yr2015\mo8\dy28\hr11\min19}{\version6}{\edmins25}{\nofpages34}{\nofwords12757}{\nofchars60941}
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\deftab284\widowctrl\ftnbj\aenddoc\trackmoves1\trackformatting1\donotembedsysfont0\relyonvml0\donotembedlingdata1\grfdocevents0\validatexml0\showplaceholdtext0\ignoremixedcontent0\saveinvalidxml0\showxmlerrors0\horzdoc\dgmargin\dghspace110\dgvspace120
\dghorigin1080\dgvorigin1440\dghshow0\dgvshow3\jcompress\viewkind4\viewscale140\rsidroot11873756 \fet0{\*\wgrffmtfilter 2450}\ilfomacatclnup0\ltrpar \sectd \ltrsect\linex0\sectlinegrid299\sectdefaultcl\sectrsid5571511\sftnbj {\*\pnseclvl1
\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}{\*\pnseclvl5
\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8\pnlcltr\pnstart1\pnindent720\pnhang 
{\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar\qr \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8333876 \rtlch\fcs1 \af37\afs22\alang1025 
\ltrch\fcs0 \f37\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8333876\charrsid2821408 [1980] 26 FLR 38}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8333876 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid8333876\charrsid2821408 FIJI COUR}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\b\f0\fs24\insrsid12800402\charrsid2821408 T OF A}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid8333876\charrsid2821408 PP}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid12800402\charrsid2821408 EAL
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8333876\charrsid2821408 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8333876 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8333876\charrsid2821408 Civil Jurisdiction
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8333876\charrsid2821408 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8333876 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid12800402\charrsid2821408 FIJI}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\b\f0\fs24\insrsid11873756\charrsid2821408  }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid12800402\charrsid2821408 RESORTS LIMITED
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8333876 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid2054233\charrsid15943891 v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid12800402\charrsid15943891 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8333876\charrsid2821408 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8333876 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid5571511\charrsid2821408 THE COMMISSIONER OF EST}{\rtlch\fcs1 \ab\af0\afs24 
\ltrch\fcs0 \b\f0\fs24\insrsid12800402\charrsid2821408 ATE AND GIFT DUTIES
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8333876\charrsid2821408 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8333876 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Gould, V.P., Henry, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid8333876\charrsid2821408 J.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 A., Spring, J}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8333876\charrsid2821408 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8333876\charrsid2821408 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8333876 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2054233\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 22}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13976634\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 -}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13976634\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2054233 26 September, 3 October, 1980}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 K. R. Randley Q.C. with P. I. Knight}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  for Appellant. 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 M. }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid8333876\charrsid2821408 J}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 
. Scott with Miss G. Fong}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  for the Respondent. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8333876\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8333876 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Estate and Gift Duties Act}{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid8333876\charrsid2821408  - A}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 pplication to Fiji Assets }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid8333876\charrsid2821408 
of American}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408  citizen.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8333876\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Appeal against an assessment of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8333876\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 estate duty said to have been payable pursuant to the Estate and Gift Duties Act (Cap. 178) (the Act) by the appellant in respect of the estate of Alan Emmett Davis (the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid722838\charrsid2821408 husband}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ) who died on 28 February}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13976634\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  1972. He was survived }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 Doris Anita Davis (wife). Their relationship was crucial to the issues to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13523005\charrsid2821408  be}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 determined to justify the imposition of duty. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 At his death}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  the }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 husband}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  and wife held in their own names the shares in Fiji}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid722838\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 referred to in the reasons for judgment }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  appeal court. The appellant registered transfers of these shares }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 b}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 efore any grant of administration}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 thus attracting the operation of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s.31 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  Act which can require duty}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 ,}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  in effect}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 from an executor de son tort. The respondent assessed estate duty on the whole of the estate in Fiji notwithstanding claims }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  the wife to separate ownership of part of the shares}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 Husband}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  and wife were American citizens domiciled in California}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13976634\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  whereby all property then owned and after acquired }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 by}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  either }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 be}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 came }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 subject}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  to Californian Law}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13700375\charrsid2821408 ;}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  thereafter could }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 be}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  evaluated what upon the true construction comprised the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 dutiable}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  estate of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 husband}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  in Fiji. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Though no finding had }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 be}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 en made in respect of S.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 5(1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 )(e)}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  the court }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 be}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 low had considered S.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 5(}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 1)(e), }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 (h) a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 nd (i) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  Act as justifying the imposition }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of duties}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 . The Appeal Court as S.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 5(1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
)(e) found that the description of the estate did not make the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 husband}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 and wife joint tenants as that term was used in Fiji Law}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 ;}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  that their }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 respective}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  interests and rights were as to one half each. The court said the powers of the }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 husband}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  did not create any }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 be}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 neficial or other interest in a joint tenancy or joint ownership and that therefore S.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 5}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 )(e) did not apply. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 S.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 5}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 (}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
)(h) included the concept a "general power of appointment" as attracting duty. That expression is defined in the Act S.2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13976634\charrsid2821408 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  as including the right in the holder of such a power to dispose of property "as he thinks fit for his own }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 be}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 nefit". Yet upon examination of the concept of "community property" in California Law where}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 by}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 husband}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s prope}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 rt}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 y right was to be found}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  it was clear that the power }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 
of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  husband was not exercisable as he thinks fit for his own }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 benefit}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 . Accordingly when S.5}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 (1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 )(h) is expanded }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  the addition }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  S.2 definition}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 , it was seen that S.5(1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 )(h) did not apply to the entitle the respondent to the duty. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Though not explicitly said the court may also have reasoned that since the hus}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 b}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 and as the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 c}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ourt found}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  could properly be said to have duties which can come within the te}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 r}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 m judiciar}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 y}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  capacity he was excepted from the definition of S.2 of general power of appointment and hence again S.5(1)(h) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 w}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ould not apply.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 The court was also }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  opinion }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 that the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid722838\charrsid2821408 husband}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  had not in respect }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of any}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  such}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408  s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
hares made any "settlement, trust or other disposition of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408  p}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 rope}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 rty}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408  wi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 thin the provisions of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 S.5(1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 )(i). 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Accordingly S.5(1) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  Act did not make the shares liable to duty other than in respect of the half share therein to which the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 husband}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  had been entitled.
\par 
\par There was an appeal against some }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  learned trial Judge}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s findings of fact. For reasons given in the judgment these were rejected as al}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13976634\charrsid2821408 so}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  a cross-appeal.
\par 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Held}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 : Appeal upheld. 
\par 
\par Case remitted for the assessment of duty on the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13976634\charrsid2821408 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12802973\charrsid2821408 as}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 is that one half }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 community property was liable to duty. 
\par 
\par Cases referred to: 
\par 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 De Nichols v. Curlier}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang9\langfe2057\langnp9\insrsid14811702\charrsid2821408 [1900] A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang9\langfe2057\langnp9\insrsid2054233  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang9\langfe2057\langnp9\insrsid14811702\charrsid2821408 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  21
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Commissioner of Stamp Duties v. Livingston}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang9\langfe2057\langnp9\insrsid6116051\charrsid2821408 [1965] A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang9\langfe2057\langnp9\insrsid2054233  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang9\langfe2057\langnp9\insrsid6116051\charrsid2821408 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6116051\charrsid2821408  694}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Ochberg v. Commissioner of Stamp Duties}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid1190611 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1190611\charrsid1190611 1949) 43}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10516271\charrsid1190611  S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid2054233  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10516271\charrsid1190611 R (NS}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1190611\charrsid1190611 W}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid10516271\charrsid1190611 )}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1190611  189}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Re Russell}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang9\langfe2057\langnp9\insrsid6116051\charrsid2821408 [1968] V}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang9\langfe2057\langnp9\insrsid2054233  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang9\langfe2057\langnp9\insrsid6116051\charrsid2821408 R}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  285. 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 In Re Manson (deceased)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang9\langfe2057\langnp9\insrsid6116051\charrsid2821408 [1964] N}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang9\langfe2057\langnp9\insrsid2054233  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang9\langfe2057\langnp9\insrsid6116051\charrsid2821408 Z}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang9\langfe2057\langnp9\insrsid2054233  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang9\langfe2057\langnp9\insrsid6116051\charrsid2821408 
L}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang9\langfe2057\langnp9\insrsid2054233  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang9\langfe2057\langnp9\insrsid6116051\charrsid2821408 R }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 257. 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 In Re Going}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang9\langfe2057\langnp9\insrsid6116051\charrsid2821408 (1951) 70 N}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang9\langfe2057\langnp9\insrsid2054233  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang9\langfe2057\langnp9\insrsid6116051\charrsid2821408 Z}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang9\langfe2057\langnp9\insrsid2054233  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang9\langfe2057\langnp9\insrsid6116051\charrsid2821408 
L}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang9\langfe2057\langnp9\insrsid2054233  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang9\langfe2057\langnp9\insrsid6116051\charrsid2821408 R }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 144. 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Re Silk deceased, Australian Tax Rep}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5460391\charrsid2821408 . 321}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Equity Trustees Executors and Agency Co. Ltd. v. Commissioner of Probate Duties}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 (Vict). (1975-1976) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1190611\charrsid1190611 135 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2054233  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1190611\charrsid1190611 L}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2054233  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid1190611 R. 268.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Fadden v. Deputy F.C.T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  (1943) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid1190611 68 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2054233  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid1190611 L}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2054233  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid1190611 R 76}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  (1976 V}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2054233  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 R 60) 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Mahadeo Singh v. Ram Chandar Singh}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid1190611 16 F}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2054233  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1190611\charrsid1190611 L}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2054233  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5460391\charrsid1190611 R. 155}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Wedge v. Acting Comptroller of Stamp Duties}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  (Vict.) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid1190611\charrsid1190611 64 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2054233  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1190611\charrsid1190611 L}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2054233  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid1190611 R. 75}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Commissioner of Stamp Duties (Q) v. Hopkins}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang9\langfe2057\langnp9\insrsid5460391\charrsid2821408 71 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang9\langfe2057\langnp9\insrsid2054233  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang9\langfe2057\langnp9\insrsid5460391\charrsid2821408 L}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang9\langfe2057\langnp9\insrsid2054233  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang9\langfe2057\langnp9\insrsid5460391\charrsid2821408 
R 351}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Inland Revenue v. Oliver}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang9\langfe2057\langnp9\insrsid6947742\charrsid2821408 [1909] A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang9\langfe2057\langnp9\insrsid2054233  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang9\langfe2057\langnp9\insrsid6947742\charrsid2821408 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6947742\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 427. 
\par 
\par SPRING J.A.: 
\par 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12800402 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid12800402\charrsid2054233 Judgment of the Court
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par This is an appeal against the assessment of estate duty payable }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  appellant in respect }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  estate of Alan Emmett Davis who died in Fiji on February 28, 1972. He was survived }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  his wife Doris Anita Davis. The spouses will }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid722838\charrsid2821408 be}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  referred to respectively as "the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 husband}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 " and "the wife" }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 be}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
cause their matrimonial relationship is crucial to the determination }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
ir respective rights and interests which have to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 be}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 defined for the purpose of assessing estate duty. At the date of death the husband held in his own name 25,180 shares of $2 each in a company called Yanuca Island 
Limited (called "the Yanuca shares") and the husband and wife held 37,354 shares of $1 each in Fiji Mocambo Holdings Limited (Called "the Mocambo shares"). The Mocambo shares were held as "tenants in common and not as joint tenants". The Yanuca and Mocamb
o shares were later converted into shares in appellant. After death, in circumstances which are not material to this appeal, a further 56,281 shares were acquired in appellant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s shareholding. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Appellant registered transfers }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 se shares o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 n September 26, 1973 and subse}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
quent dates before any grant }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 of administration}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 had been made in Fiji. As a result, although a stranger to the estate, appellant became liable to pay estate duty by virtue of Section 31(1) and (2) of the Estate and Gift Duties Act (Cap. 178) which reads: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3634060 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10500805\charrsid2821408 "31.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 (1) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 If any person}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  takes possession }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 of or}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  in any manner deals with any }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 
part of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  the estate }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of any}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  deceased person without }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 obtaining administration}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 of his}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  estate within six months after his decease, or within two months after the termination }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of any}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  action or dispute respecting the grant }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9972743\charrsid2821408 of administration}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  of the estate, or within such further time as may be allowed by the Commissioner on }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 application}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 , the Commissioner may apply to the Supreme Court for an order that the person so taking posses
sion or dealing as aforesaid deliver to the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 Commissioner within}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 such time as the Commissioner may determine, a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 statement as}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 required by subsection (1) of section 28 of this Act, and to pay such duty as would have been payable if administration had been obtained, together with the cost of the proceedings, or to show cause to the contrary. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 (2) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 If no}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 cause or no sufficient cause is shown to the contrary, the person so offending shall, in addition to the duty payable by him as aforesaid, forfeit a sum not exc
eeding five hundred pounds, in the discretion of the Supreme Court; but if cause is shown, such order shall be as seems just." 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9972743 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Respondent assessed estate duty on the whole }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  estate in Fiji }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 
notwithstanding}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  claims by the wife to separate ownership }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 of part}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 said shares. The present proceedings were brought against appellant under Section 31. The assessment was upheld by the Supreme Court. Respondent has filed a cross-appeal, which may be considered together with the appeal. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 The husband and the wife were domiciled in the State }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 of California}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 . }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 Administration}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  husband}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s estate was granted in California to The First National Bank of San Jose on May 2, 1972 and re-sealed in Fiji, we are advised from the Bar, in or about November 1976. The admi
nistrator was concerned in the assessment }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 of estate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 duty so its solicitors took part in the inquiries which preceded and followed the assessment of estate duty. This will be discussed later. The relevant history of the spouses is that they were American ci
tizens who married in Seattle in the State of Washington on 14th September 1940. The husband was employed as a pilot by Pan American Airways in 1945. In 1948 they acquired a domicile }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9972743\charrsid2821408 of choice}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  in the State of California which domicile was thereafter retain
ed. By acquiring a California domicile all property then owned and after acquired by either the husband or wife became subject to the law }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 of California}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  which has a statutory system }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 of community}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 property. The present appeal falls for determination }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  the respective rights and interests }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 husband and wife in the said shares according to California law and then for the determination }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 of what}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 , upon the true construction }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 Fiji Estate and Gift Duties Act (Cap. 178), comprises the dutiable estate of the husband in Fiji. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Since the Courts in Fiji cannot take judicial notice }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 of foreign}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  law the relevant law of the State of California must be proved as a fact. Affidavits were made by two experts in that law. There is no conflict }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9972743\charrsid2821408 of opinion}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  between them so the task }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 of this}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  Court is to apply the law as so laid down to the relevant Fiji law. The general law stated by Mr Strader, a duly qualified practitioner }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9972743\charrsid2821408 of law}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  in the State of California, who said: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9972743 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 "The law }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  State }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 of California}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  in effect on February 28,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408  1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
972, governing the property rights of a husband and wife was as set forth in the provisions of the Civil code }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  State }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 of California}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
, unless there existed a marriage settlement or contract between the spouses containing stipulat
ions contrary to the statutory provisions set forth in said Civil Code. A husband and wife were authorized by law to enter into a contract whereby the statutory designation regarding the character of their property rights is changed. Civil Code s. 5103. 

\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5313615 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9972743 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 The law }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  State }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 of California}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  on February 28,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14819718\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 1972, recognized two types }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 of ownership}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 of property}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  by husband and wife (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9311548\charrsid2821408 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
) the separate property }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 of each}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 , an
d (2) the community property of both. The separate property of a spouse might be held in joint tenancy or tenancy in common with }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9311548\charrsid2821408 the other spouse. Civil Code s.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 5104. These two types of ownerships of property were defined in sections 5105, 5107,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9311548\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 5108, and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9311548\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 4110 }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  Civil Code. The term }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 separate property}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 means that property which is held both in its use and its title for exclusive benefit either of the husband or }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  wife. The term }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 community property}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  is that property which is acquired by husband and wife, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9311548\charrsid2821408 or either}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 , during marriage when not acquired as the separate property of either. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5313615 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9311548\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9311548 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
All property owned by a husband or a wife before marriage and that acquired afterwards by gift, bequest, devise,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9311548\charrsid2821408  or descent}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 , with the rents, issues and profits thereof
, was the separate property of the husband or wife. With certain exceptions, all real property situated in California and all personal property wherever situated acquired by either spouse during the marriage while domiciled in the State of California, was
 community property. Certain }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9311548\charrsid2821408 exceptions}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 and presumptions were set forth in Civil Code sections 5109, 5110,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10048593\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 5111}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  5}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9311548\charrsid2821408 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 18,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9311548\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 5119 and 5126." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5313615 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9311548\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 The following are relevant provisons of the Californian Civil Code: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9311548\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5313615 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 "5105. }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid9311548\charrsid2821408 Interests}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408  in }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9311548\charrsid2821408 community}{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9311548\charrsid2821408 property}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408  }{
\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9311548\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5313615 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9311548\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5313615 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 The respec}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid9311548\charrsid2821408 tive interests of the}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid722838\charrsid2821408 husband}{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408  and wife in c}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9311548\charrsid2821408 ommunity property}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid12800402\charrsid2821408  during }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10048593\charrsid2821408 continuance}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10048593\charrsid2821408 o}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 f}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9311548\charrsid2821408  t}{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 he ma}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9311548\charrsid2821408 rriages relations}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid12800402\charrsid2821408  are prese}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9311548\charrsid2821408 nt, existing}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408  and equal i}{
\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9311548\charrsid2821408 nterests}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408  under}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid9311548\charrsid2821408  t}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 he ma}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9311548\charrsid2821408 nagement }{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 and co}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9311548\charrsid2821408 ntrol}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408  of}{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9311548\charrsid2821408  t}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 he }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid722838\charrsid2821408 husband}{
\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408  a}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9311548\charrsid2821408 s is provided in Sections 5125 and }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid12800402\charrsid2821408 5127. This }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9311548\charrsid2821408 section shall be construed as defining the respective interests and rights of husband }{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 and wife in }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9311548\charrsid2821408 community}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408  }{
\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9311548\charrsid2821408 property}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 .}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9311548\charrsid2821408 "
}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408  
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5313615 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9311548\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5313615 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 "5125. Husband}{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 s control of community personal property: Limitations: Consent of Wife. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5313615 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9311548\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5313615 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Except as prov}{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid9311548\charrsid2821408 id}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 ed in Sections 5113.5, 5124, and
 5128, the husband has the management and control of the community personal property, with like absolute power of disposition, other than testamentary, as he has of his seperate estate; provided, however, that he cannot make a gift of such community perso
nal property, }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3805474\charrsid2821408 or dispose}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408  same without a}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3805474\charrsid2821408  }{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 valuable }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3805474\charrsid2821408 consideration}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid12800402\charrsid2821408 , or sell, convey, or encumber the furniture, furnishings, or fittings of the home, or the clothing or wearing apparel }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11885719\charrsid2821408 of the}{
\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3805474\charrsid2821408 w}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 
ife or minor children that is community, without the written consent of the }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3805474\charrsid2821408 w}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 ife.}{
\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3805474\charrsid2821408 "}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408  
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9311548\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 The }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 husband}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  and }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 w}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ife entered into a written }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3805474\charrsid2821408 contract}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  concerning their sep}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 ara}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 e }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 and community property on }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 October}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  6, 1961 (called "the 1961}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 contract}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
). It contained }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  follo}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3805474\charrsid2821408 w}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ing provisions: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3805474 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 "THIS AGREEMENT}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3805474\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  made and entered into this 6th day of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 O}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 ctober}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  1961}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 , by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  and between A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 LAN }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 E. DAVIS and DORIS DAVIS}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  his wife}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  residin}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 g}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  in the C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 unty of San Mateo}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  State of Cal}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 ifornia.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 
\par WI}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 TNESSETH: 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3805474 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
THAT WHEREAS said husband and wife during the existence of their marriage have acquired and now own property of various kinds}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  and 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 WHEREAS certain property was inherited by said wife during their marriage}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 :}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  and 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 WHEREAS all property }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 of every}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  kind and nature now owned or held }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 said parties in their joint names was acquired and purchased with the community earnings of said marriage and 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 WHEREAS it is the intention }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 of said}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  husband and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 wi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
fe to enter into a written memorandum of agreement attesting to the community status of their joint tenancy property}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  and the separate status of certain other property: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 NOW THEREFORE}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 it is hereby }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 mutually}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  understood and agreed }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3805474\charrsid2821408 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  and be}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 tween said husband and wife a}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s follows:
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3805474 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 (1) That all property of every kind}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  nature and description now owned or held of record title by said }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid722838\charrsid2821408 husband}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  and wife in their joint names as joint tenants}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 ,}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  at all times herein mentioned has }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 been}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  and now is}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  and shall remain}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  the community property of said }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 husband}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  and wife without regard to the form and record of ownership under which the same}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 was acquired or is now held. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3805474 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 (2) That all property inherited }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  either said }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 husband}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  or said wife during their marriage}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 is the separate property}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  respectively}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3805474\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  of said }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 husband}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  or of said wife. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3805474 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 (3) That all property that may }{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 hereafter}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  be acquired }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 by}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  said }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 husband}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  and wife}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  during the continuance }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ir marriage}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  EXCEPT that acquired }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  either of them by gift}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 bequest,}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  devise or descent shall }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 become}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 and remain the communi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 ty}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  property of said }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid722838\charrsid2821408 husband}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  and wife without regard to the form and record of ownership under which the same is acquired or held. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3805474 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 (4) That any insurance on the life }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 of said}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 husband}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  owned }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 by the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 wife are the sole and separate prope}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 rty}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3805474\charrsid2821408 of said}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  wife. That any insurance policies on the life of said wife owned }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid722838\charrsid2821408 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 husband}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  are the sole and separate }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 property}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10305434\charrsid2821408  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 of said }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 husband}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 . 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3805474 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
(5) That this Agreement shall remain in full force and effect until modified or revoked}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  in writing}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 by}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  said }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 husband}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  and wife}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  and shall }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7367312\charrsid2821408 b}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 e }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 inding upon them}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  their respective heirs}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 ,}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  executors}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 administrators and assigns. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7423235 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 IN WITNESS WHEREOF}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7423235\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  the undersi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 g}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 ned have executed this Agreement}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  in duplicate}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  the day and year first herein}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7423235\charrsid2821408 above set}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  forth.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 
\par }\pard \ltrpar\ql \li5060\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin5060\itap0\pararsid5313615 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Sgd. ALAN E. DAVIS }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Sgd, DOR}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2821408 I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 S DAVIS" 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 The relevant provisions }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  Estate and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 Gift}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7423235\charrsid2821408 Duties}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  Act under which respondent claims duty is payable are: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7423235 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 "S.5(1) In computing for the purposes }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 of this}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  Act}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  the final }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 balance}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  esta}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 te}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  of a deceased person}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  his estate shall }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 be deemed to include a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 nd consist of the following classes of property: 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 
\par }\pard \ltrpar\ql \li1430\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1430\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 (e)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7423235\charrsid2821408 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 the beneficial interest held by the deceased immediately }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7423235\charrsid2821408 before}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  his death in any property as a joint tenant or}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 j}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
int owner with any other person or persons if that property was situate in Fiji at the d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 ea}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
th of the decease}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 : 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 
\par }\pard \ltrpar\ql \li1430\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1430\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7423235\charrsid2821408 h}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 )}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 any property }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 situate in Fiji a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 t the death }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
deceased over or in respect of which the deceased had at the time of his death a general power of appointment: 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 
\par }\pard \ltrpar\ql \li2200\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2200\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7423235\charrsid2821408 i)\tab a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ny property situate in Fiji at the death }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  deceased comprised in any settlement}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7497076\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  trust or other disposition }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 of property}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 (including the proceeds }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  sale or conversion }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11885719\charrsid2821408 of any}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  such property and all investments }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 for the}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  time being }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 representing}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 the same and all property which has in any manner been substituted therefor) made by the deceased whether before or after the commencement of this Act}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7367312\charrsid2821408  -}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li2860\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2860\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7367312\charrsid2821408 (i) b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 y which an interest in that property or in the proceeds of the sale thereof is reserved, either expressly or by implication}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 ,}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  to the deceased for his life or for the life of any other person or for any period determined by reference to the death }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  deceased }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 or of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11885719\charrsid2821408  any}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  other person: or 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li2860\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2860\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 (ii)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7367312\charrsid2821408  w}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 hich is accompanied by the reservation or assurance of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 ,}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  or a contract for}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  any 
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 benefit}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  to the deceased for the term of his life or of the life }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of any}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  other person or for any period determined }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid722838\charrsid2821408 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  reference to the death of the deceased or of any other person: or 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li2860\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2860\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 (iii)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7367312\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  which the deceased has reserved to himself the ri}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 g}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ht }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 by}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  exercise o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 f }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 any power to resto}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 re}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  to himself or to reclaim that pro}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid2115612\charrsid2821408 perty or the proceeds of the sal}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 e thereof}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 ."}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 It is sufficient}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 of course,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 if the}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  said shares or any of them come within any}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12337356\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 one of these provisions. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 The intention of subsection (e) is to make exigible the interest of a deceased in joint property which passes by survivorship to the other joint tenant or tenants on death of}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 joint}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 tenant. The intention of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 su}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 sections (h) and (i) is to overcome various devices for }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3342464\charrsid2821408 avoiding or mi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ni}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 m}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 isin}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 g }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 death duties }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3805474\charrsid2821408 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 reducing the val}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 ue }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  estate at the date of death or }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  diverting}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408  fro}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 m the estate prope}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 rty }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
in respect of which the deceased may have taken for }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 himself in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  his lifetime }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 if he}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  so wished. The form of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 title created }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 the California law is unknown to Fiji law }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ut in California}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3342464\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  as on}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 e might }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 expect}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3342464\charrsid2821408 pro}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 per provision has been made for equitable assessment of death du}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3342464\charrsid2821408 ty.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  If }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 he assessment made by the appellant is }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 upheld}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  so that du}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 ty}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  is }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 exigible}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  on the who}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 le}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 of the Fiji estate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 , then the wi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 fe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3342464\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s interest wi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 ll }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 bear full duty despite that it appears that she }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 contributed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 assets at least to the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 value}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  of her half}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3342464\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 share. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 If she}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  died immediately after her }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 husband}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 whilst still holding the shares they would again be taxed to their full }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 value, thus}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 her own assets would }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 be}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  liable for }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3342464\charrsid2821408 double}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  du}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 ty}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 . 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 A general power}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 o}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 f }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 p}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 pointment has }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3805474\charrsid2821408 been}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  defined as a }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 power that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  the donee can exercise in favour of such person or persons as he pleases}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  including himself or his executors and administrators: Halsbury}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s Laws of England 3rd Edn. Vo}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 l}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 . 30 para 368. Section 2 of the Estate and Gift Duties Act defines the term as follows: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3342464 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 "2. In this Act, unless the context otherwise requires}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7367312\charrsid2821408  - }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 
\par }\pard \ltrpar\ql \li1430\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1430\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 'g}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 ne}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ral power }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3342464\charrsid2821408 of appointment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 includes any power or authority which enables the donee }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 or other}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  holder thereof, }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 or would}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  enable him }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 if he}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 of full}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 capacity, to obtain or appoint or dispose }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of any}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  property or to charge any sum of }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 money}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  upon any property as he thinks fit for his own benefit, whether exercisable orally }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 or by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  instrument}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408  }{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid3342464\charrsid2821408 i}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 nter}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3342464\charrsid2821408  }{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 vivos }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 or}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 will or}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3342464\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 otherwise howsoever,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408  but does}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  not include any power exercisable by a person in a fiduciary capacity under a disposition not made by himself, or exercisable as mortgagee." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3342464\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Each 
definition has a provision referring to the extent to which the power may be exercised. In the first definition it is "in favour of such person or persons as he pleases including himsel}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11873756\charrsid2821408 f}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14500292\charrsid2821408 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  and in the statutory definition it is}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14500292\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 "as he thinks fit for his own benefit". Thu}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14500292\charrsid2821408 s to qualif}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 y the power must be one which gives that right to the donee. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14500292\charrsid2821408 
\par I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 n the Supreme Court it was held that the said shares were property which came within subsections (l)(h) and (i). No finding was made in respect of subsection (}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14500292\charrsid2821408 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 )(e). The contentions }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14500292\charrsid2821408 of counsel}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  for appellant may be summarised as follows: 
\par 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14500292 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14500292\charrsid2821408 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
) The powers defined in subsection (l)(h) are testamentary in character and that subsection does not include powers which cease on death. For this proposition counsel relied on }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid12800402\charrsid2821408 Equity Trustees Executors }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14500292\charrsid2821408 and Agency}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 
 Co. Ltd. v. Commissioner }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14500292\charrsid2821408 of Probate}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408  Duties }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 (Vict.) 135 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14500292\charrsid2821408 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2054233  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 L}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2054233  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 R 268. (Commonly known as "Silk}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s case" and so referred to in this judgment). 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14500292 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
(2) The powers vested in deceased were powers exerciable by a person in a fiduciary capacity and therefore excluded by reason of the definition of a general power of appointment. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14500292 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
(3) The powers were not exercisable and deceased "thinks fit for his own benefit" and so did not come within subsection (l)(h). 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14500292 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
(4) By reason of the statutory nature of the powers they did not come within subsection (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14500292\charrsid2821408 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 )(i). 

\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14500292 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
(5) Subsection (l)(e) applies only to joint interests whilst the property in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14500292\charrsid2821408 question}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 was not so held. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par It is convenient first to deal with subsection (1)(e). Section 5105 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 California Code defined t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3951284\charrsid2821408 he}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  interests of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3951284\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  husband }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3951284\charrsid2821408 and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  wife in community property as "present existing and equal interest under }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3951284\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  management and control of the husband .....". Upon death the deceased estate takes one-half and the survivor retains his or her half. The opinions of the expert}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3951284\charrsid2821408 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 were not sought expressly on the subject but it is clear that such a result does not flow from joint ownership where the survivor or survivors take by virtue}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3951284\charrsid2821408  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3951284\charrsid2821408  the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  nature of}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3951284\charrsid2821408  the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  estate. It is commonly said, "each joint tenant holds the whole and holds nothing, }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid14580704\charrsid2821408 that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  is, he holds the whole jointly and nothing separately". 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14580704\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 The nature of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14580704\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 a}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14580704\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 joint}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14580704\charrsid2821408  t}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 enancy is succinctly stated in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2054233 Fadden }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid14580704\charrsid2054233 v.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2054233  Dep}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14580704\charrsid2054233 uty }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid12800402\charrsid2054233 F}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14580704\charrsid2054233 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2054233 C T.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  (1943) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14580704\charrsid2821408 68 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2054233  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 L}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2054233  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 R 76}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14580704\charrsid2821408  - 8}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 4 where Williams}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14580704\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 J citing Lord Selborne said: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14580704\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14580704 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14580704\charrsid2821408 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 ........technically joint tenants are originally entitled to all which they ever have}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3362321\charrsid2821408 ;}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  and when one joint tenant dies}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14580704\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 the other does not succeed to his interest }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  devolution of law}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14580704\charrsid2821408 , b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ut remains the sole }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14580704\charrsid2821408 owner,}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  the property }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14580704\charrsid2821408 being}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 discharged from the control of the other. It is incident to the very nature }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14580704\charrsid2821408 of joint}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  tenancy that}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14580704\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  until it is severed the right }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14580704\charrsid2821408 of survivorship}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  is pa}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14580704\charrsid2821408 rt}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  original estate}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3362321\charrsid2821408 ;}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  it is not that the survivor succeeds to anything from the other." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14580704 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14580704\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
The intention of subsection (l)(e) is to bring to duty the value of the benefici}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14580704\charrsid2821408 al interest of the deceased. Si}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 nce that interest ceases on death, the time of ascertainment is fixed at "immediately before his death". Counsel for respondent argued that the title defined by Section 5105 (California) was a peculiar class }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14580704\charrsid2821408 of joint}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  ownersh}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14580704\charrsid2821408 
ip falling within subsection (l}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 )(e). We reject this argument. Except for the right }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  husband to manage the whole property in terms of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14580704\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 Section 5125 (California) the description of the estate clearly does not make the husband and wife joint tenants as that term is used in Fiji law. Their respective interest and rights are clearly as to }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid489309\charrsid2821408 one-half}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  each. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14580704\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Counsel for respondent sought to draw a distinction between the disjunctive terms "joint tenant" or "joint owner". Nothing turns on the use }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14841972\charrsid2821408 of both}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  terms since the first applies to real property and the second to personal property. In Halsbury}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s Laws of England 3rd Edn. Vol. 29 page 380 it is stated:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11873756\charrsid2821408 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14841972\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14841972 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 "752. }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid12800402\charrsid2821408 Co-ownership}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
. Concurrent ownership of chattels personal may be either joint or in common, and in this respect resembles concurrent interests in real estate; moreover, expressions contained in any instrument w
hich, at common law, would create a joint tenancy or tenancy in common in realty have an analogous effect when applied to personalty. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14841972\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 753. }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Joint ownership in personalty}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 . A joint ownership or joint tenancy is }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14841972\charrsid2821408 distinguished}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 by the four unities }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14841972\charrsid2821408 of possession}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 , interest, title and time of}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid14841972\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
commencement. The right of survivoship attaches to a joint tenancy of personalty, including choses in possession and in action, as well as to realty until severance." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14841972 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14841972\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 The }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14841972\charrsid2821408 beneficial}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  interest referred to in subsection }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14841972\charrsid2821408 1(}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
e) is the interest as a joint tenant or joint owner. This is to be contrasted with such an interest being held in trust. The distinction is between the legal interest of a trustee and the beneficial interest of a beneficiary. The powers of the husband do 
not create any beneficial interest in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14841972\charrsid2821408 a joint}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 tenancy or joint ownership. Such powers are alien to the nature of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14841972\charrsid2821408 beneficial}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 or other interest in a joint tenancy or ownership. This does not help respondent. Accordingly subsection l}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14841972\charrsid2821408 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 e) does not apply. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14841972\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
We turn next to the contentions of counsel for appellant numbered 1, 2 and 3 above which require a consideration of subsection (l)(h). The first contention was the principal one put forward by counsel but it will be more convenient if we deal with (2) and
 (3) first and then turn to (1) which, as stated, is based on Silk}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s case. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14841972\charrsid2821408 
\par J}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 acobs }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14841972\charrsid2821408 J}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 . in Silk}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s case, albeit in a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14841972\charrsid2821408 
dissenting judgment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  which did not turn on this point, in describing the powers in two provisions, one }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14841972\charrsid2821408 of which}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  is the same as Fiji subsection (1 )(e), said at p. 283: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2325866\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14841972 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
"Each imports the idea that the property was not in the onwership of the deceased so that thereby he could freely deal with it but nevertheless was property with which he could freely deal as he thought fit as though it were his 
own property. The question is whether }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14841972\charrsid2821408 J}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 essica Silk had that power." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14841972 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14841972\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
We respectfully agree that that is the question, namely, did the husband have that power? 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14841972\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Dealing first with (3), namely, that subsection (l)(h) did not apply because the power }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  husband was not exercisable "as he thinks fit for his own benefit". Sub}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 -}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 section (l)(h) differs from the statement of the law on general powers which expressly includes an exercise in favour of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14841972\charrsid2821408  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 himself,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14841972\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
that is the donee }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  power. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14841972\charrsid2821408 I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 t is clear that the intention at law is that the donee can control the exercise of the power to the extent that he can appoint }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14841972\charrsid2821408 himself absolutely}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 to the property. There are numerous cases where this has been done to the exclusion of other beneficiaries. Instances need not be c
ited. This leads to a consideration of the extent of the powers of the husband under California law. It is clear that he cannot appoint himself absolutely to his wife}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s share or any part of it because he would still hold it as co}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 mmu}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 nity property. It was no
t suggested that he had this power. It is true that by Section 5125 it is stated that the husband has absolute power of disposition, but with the important qualification "other than testamentary". But this qualification must also be read in conjunction wi
th the provision that, as long as the husband holds }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 community}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  property it remains }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 community}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  property. This is so even if there is a conversion as, for instance, a change of}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 investment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 or sale because the converted or resulting funds while in the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 hands}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  of the husband remain }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 community}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 property. The husband cannot make a gift nor can he dispos
e of personal property without a valuable consideration. A valuable consideration has been held to require an adequate consideration. Mr Martin A. Schainbaum, an expert who gave evidence for respondent, said: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790279 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 "While the husband under community property l
aw principle}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 operative on February 28, 1972 may have powers of management and control such powers are not unlimited. }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Beard }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid13790279\charrsid2821408 v.}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408  Knox.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  5 Cal. 252 (1855). }{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Smith }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13790279\charrsid2821408 v}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 . Smith}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 . 12 Cal. 216 (1859). See also}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  ch. 220 1891 Cal. Stats. 425 (restricting the husband}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
s right to make a gift of community property). Ch. 190 1901 Cal. Stats. 598 (Requiring }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 wife's}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 consent before husband could dispose }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 of or}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  encumber home furnishings or fittings}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  or the wearing apparel of his }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 w}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ife or minor children): ch. 583 1917 Ca}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 l}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 . Stats. 829}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5640739\charrsid2821408  \endash  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 30, Former Civil Code }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 S.l}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 72}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  and 172a.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 It is true that, to the extent that a husband disposes }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 of community}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 property to a third party in accordance with his absolute power the third party acquires a good title as against the wife and the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 community}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  prope
rty is depleted accordingly. In some cases an infringement of the restrictions so imposed results only in a voidable transaction but that does not alter the fact that the power is circumscribed and not absolute in the full meaning of that expression. For 
these reasons we are of the opinion that the husband could not dispose of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 community}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  property as he 
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 thinks}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  fit for his own benefit. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 The next }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 submission}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 of counsel for appellant is that su}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 secti}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13790279\charrsid2821408 on (1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 )(h) doe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  not apply because it comes within the exception in the definition of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  general power of appointment in that it is a power "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 exercisable}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  a person in a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13790279\charrsid2821408 fiduciary}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  capacity under a disposition not made by himsel}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 f
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 . The question whether or }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 not}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 e effect of C
alifornia law in creating community property is a "disposition}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 " }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 arises under su}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 section (1}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 )(i) and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 w}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
ill be dealt with under that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 subsection}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 . It is to be noted that the expr}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ssion used is not fiduciary powers }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 b}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ut fiduciary capaci}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 ty}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
. In Hals}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 bury'}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s Laws of England 3rd Edn. Vol. 30 para. 370 p. 210 it was said: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13790279\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790279 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 "The distinction }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13790279\charrsid2821408 between}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  trusts and po}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 wers}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  is that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 while the court will compel the execution }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 of a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  trust}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9199693\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5640739\charrsid2821408 t cannot compel the execution of}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 power}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5640739\charrsid2821408 . But there are}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  powers which in their nature are fiducia}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 ry,}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  in the sense that the donee }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  power is a trustee of it}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 and has an interest extensive enough to allow o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 f }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 its exercise. These powers may }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 e called fiducia}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 ry}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  powers}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  or }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 powers}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  in the nature of trusts}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9790877\charrsid2821408 ;}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  powers which are not fiducia}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 ry}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  are often called }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 are powers." 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 The term "fiducia}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9199693\charrsid2821408 ry }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 capacit}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 y}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 " is wider. On a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 number}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 of occasions}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  in his }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 submission}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  counsel for respondent }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
ased his argument on a claim that no fiduciary }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 relationship}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  could possibly a}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 ri}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 se because decease}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 d}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  could appoint himself. With respect this is not so. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Mr Schainbaum, an expert in California law, said: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9199693 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 There is a fiduciary relationship between husband and wife pertaining to community property dealings. }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 See v. See}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 . 64 Ca}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 l}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
. 2d. 778, 415 P. 2d. 776, 51 Ca}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 l}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 . Rptr. 888 (1966). }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid12800402\charrsid2821408 Vai v. Bank of}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9199693\charrsid2821408  }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 America}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 , 56 Ca}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 l}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 . 2d. 329, 364 P. 2d. 247, 15 Ca}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 l}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 . Rptr. 71 (1961); }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid12800402\charrsid2821408 Williams}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9199693\charrsid2821408  }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 v. Williams}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 . 14}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4787759\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Ca}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9199693\charrsid2821408 l}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 . app. 3d. 560,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4787759\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 92 Ca}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 l}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 . Rptr. 385 (2d. Dist. 1971); }{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Fields v. Michael}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 , 91 Ca}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 l}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 . App. 2d. 443, 205 P. 2d. 402 (2d. Dist. 1949); See also }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Boeseke v. Boeseke}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 , 10 Ca}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 l}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
. 3d. 844, 519 P. 2d. 161, 112 Ca}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 l}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 . Rptr. 401 (1974)." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4787759 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 In }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid12800402\charrsid2821408 Vai v. Bank of}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid1460337\charrsid2821408  }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 America}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  (supra) the following passage appears at p. 252: 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9199693 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 "(2) Since the husband}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s control of the community property continues until there h
as been a division of it by agreement or by court decree, it would follow that the husband would continue to remain a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 fiduciary}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  in respect to his wife}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
s interest in the community assets until such division was made. Of course, as was the case in }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Collins v. Col}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid9199693\charrsid2821408 l}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 ins}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
, 48 Cal. 2d 325, 309 P. 2d 420, the wife may choose not to rely on her husband and release him from the performance of his fiduciary duties. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9199693 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 (3) This fiduciary relationship arises }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid722838\charrsid2821408 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  virtue of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 community}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  property system which gives the husban
d management and control of such property in order that the assets be more efficiently handled, and exists only as to the community property over which the husband has }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 control}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 . It should be distinguished from the confidential rel}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 ationship which is presumed to }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 exist between spouses." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Counsel for respondent }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
rgued that the words "person in a fiduciary capacity" must be a person to whom such a description would apply in respect of a fiduciary relationship recognised by Fiji law. We can see no reason so to construe the provision, which, }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 as a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 whole, is clearly wide enough to include powers over property rights governed by foreign law. That is what this case is about. In }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Commissioner }{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid9199693\charrsid2821408 of }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Stamp Duties v. Livingston}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  (1965) A}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2054233  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 C 694 the Pri
vy Council state at p. 707 that an administrator was in a "fiduciary position" with regard to assets which are in full ownership, without distinction between legal and equitable interests. Their Lordships held t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9199693\charrsid2821408 hat}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  the carrying out of the functions and duties of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 
administrator}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  would place him in a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9199693\charrsid2821408 fiduciary}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  position. Although the husband did, unlike an administrator, necessarily have an interest in the final distribution of the totality of the community property, nevertheless the husband had duties in respect}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8402746\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  preservation }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 of his}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  wife}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s half share. This would be so in Fiji law. The husband could properly be said to have duties which c}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8402746\charrsid2821408 
am}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 e within the term fiduciary capacity. As an instance he could be restrained from making a gift of Fiji property. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8402746\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 In our view the expression fidu}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10780010\charrsid2821408 ciary capacity in subsection (1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 )(h) is wide enough to include the capacity of the husband in respect of the wife}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 s interest as set out in passage cited from Vai}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
s case. Moreover, that passage reinforces our opinion expressed }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8402746\charrsid2821408 earlier that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 the power is not one to be exercised as the husband thinks fit for his own purpose. The two expressions in the definition to this extent overlap. 
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 We turn next to the main submission of counsel for appellant which was based on the decision of
 the High Court of Australia in Silk's case which turned on the true construction of similar questions which arose under legislation in New South Wales. The basic submission is that subsection (1) (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid16324482\charrsid2821408 h}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 )}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16324482\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid16324482\charrsid2821408 is testamentary in its nature. The argument is that the power of the husband is not one which "the deceased had at the time of his death" within those words in subsection (1)(}{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid16324482\charrsid2821408 h}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 ).}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16324482\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 This construction was given by the High Court in Silk's case to the same wording in a similar subsection in the legislation of New S
outh Wales. The reasoning of the learned judges turned upon the use of different wording relating to time of death in other provisions in the same act}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10780010\charrsid2821408 .}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408  In Fiji the contrast exists only between subsection (1)(}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16324482\charrsid2821408 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid16324482\charrsid2821408 )}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16324482\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 which relates to "an interest held by the dec
eased as joint tenant or joint owner immediately before his death" and subsection (1)(}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16324482\charrsid2821408 h}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 )}{
\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16324482\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 
which relates to any property situate in Fiji over which deceased had "at the time of his death" a general power of appointment.
\par 
\par In Silk's case, after setting out the definition of a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10780010\charrsid2821408  general of appointment, Mason J}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 
. said at p.279:
\par 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16324482 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 "This definition provides lit}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid10780010\charrsid2821408 tle assistance in applying s. 7}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 (1)(}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16324482\charrsid2821408 f) }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 (Fiji s. 5(1)(}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16324482\charrsid2821408 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 ))}
{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16324482\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 
to the facts of this case. The frailty of the Commissioner's argument in so far as it is based on this pa
ragraph stems not so much from the elements in the statutory definition as from the terms of the paragraph itself. It requires that the power of appointment over or in respect of the property should subsist at the time of the deceased's death.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16324482 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 Although I 
am reluctant to draw a distinction based on the difference between the expressions 'immediately prior to his death' and 'at the time of his death', the distinction is one which the Act itself insists upon making. The first of the two expressions, or its e
quivalent 'immediately before his death', is to be found on no less than four occasions in s.7(1) - see paras (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16324482\charrsid2821408 d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid16324482\charrsid2821408 ),}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16324482\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid16324482\charrsid2821408 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 ),}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16324482\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid16324482\charrsid2821408 (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16324482\charrsid2821408 i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 ) and (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid16324482\charrsid2821408 j}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 ). The second expression appear}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10780010\charrsid2821408 
s twice in the same subsection - }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 see paras (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16324482\charrsid2821408 c}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid16324482\charrsid2821408 )}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16324482\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 and (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid16324482\charrsid2821408 f}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 ).}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16324482\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid16324482\charrsid2821408 The difference cannot be ignored. Indeed, the history of the section required that it be recognized. The ancest}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10780010\charrsid2821408 or of s.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 7(1)(}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16324482\charrsid2821408 j}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 
), which appeared in s.104(1) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4141748\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408  Administration and Probate Act 1958, contained the expre
ssion 'at the time of his death'. It was altered in the 1962 Act to 'immediately prior to his death'.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4141748\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16324482 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4141748\charrsid2821408 
To give effect to the change in language it is necessary that the provision now be read as requiring that the power should exist not immediately prior to
 the deceased's death, but at the time of her death. As death is the event which terminates her power to make a request in writing it cannot be said with accuracy that the power existed at that time."
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4141748\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4141748 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4141748\charrsid2821408 
In the result four judges, Gibbs, Stephen, Mason and Murphy JJ, came to the conclusion (Jacobs J. dissenting on different grounds) that the power in question, since it had to be exercised in deceased's lifetime, was not exercisable at the time of his deat
h. It was argued before us that the power of the husband also ceased on his death so it came within the reasoning of the High Court and judgments in previous cases in Australia. From this it was submitted that subsection (1) }{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid4141748\charrsid2821408 (h) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4141748\charrsid2821408 related only to dispositions
 of a testamentary character and so excluded the power conferred on a husband by California law. It is interesting to note that Mr G. A. Strader, one of the experts on California law said:
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16324482\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4141748 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 "The husband}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s testamentary disposition of more than one-half of t
he community property is not absolutely void as to the wife, but only voidable by her upon proof of the necessary facts (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Spreckels v. Spreckels}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  (1916) 158 P. 537,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16327350\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 172 Cal. 775; }{
\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Estate o}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4141748\charrsid2821408 f }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid12800402\charrsid2821408 King}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  (1942) 19 Cal. 2d 354, 121 P. 2d 716). The wife}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s right to void such disposition of her one-half community interest survives her death and may be exercised by her personal representative (}{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Estate}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4141748\charrsid2821408  of }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Kelley}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  (1953) 122 Cal. App. 2d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16327350\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
42, 264P. 2d21}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16327350\charrsid2821408 0}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ). In any event, the testamentary power is not an essential incident to prop
erty, and depriving the husband of such power with reference to community estate did not take from him any right of property. (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Spreckels v. Spreckels}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  (1897) 48 P. 228, 116 Cal. 339)." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4141748 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4141748\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
However, be that as it may, the Fiji Act does not have the number }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4141748\charrsid2821408 of different}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 provisions, some five, in which it, to use the words of Mason J., "the Act itself insists on making". Subsection (1)(}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 ) uses the expression "immediately before his death" for the obvious reason that joint property that at the time }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4141748\charrsid2821408 of death}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4141748\charrsid2821408 of one}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  of the joint owners the }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4141748\charrsid2821408 other remains}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 as sole owner. At that point of time there is no beneficial interest which might attract duty. Subsection (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4141748\charrsid2821408 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 )(}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
) is dealing with joint interests which have the peculiarity of the four unities of possession, interest, title and time of commencement and upon death the result noted in }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 
Faiden v. Deputy F. C. T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
. (supra) follows. For property to pass on death to the personal representatives of the deceased there must be some interest which survives the death of the deceased. In Halbury}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 
'}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s Laws }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4141748\charrsid2821408 of England}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 4th Edn. Vol. 17 para. 1106 it is categorically stated that the interest of a deceased person under }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4141748\charrsid2821408 a joint}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  tenancy where another tenant survives the deceased is an interest ceasing on his death. It is clear that such an inter
est would not be liable to duty as part of the estate unless it is notionally brought within his estate by an expression which pre-dates death. In the case of powers}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3415902\charrsid2821408 
 of appointment (subsection (1)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 h}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4141748\charrsid2821408 ))}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1330854\charrsid2821408  no }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 such considerations arise. So one would expect a dif
ferent expression as arise. So one would expect a different expression as to time to be used. The Fiji legislation is not encumbered with a number of contrasting provisions on the same topic so that it requires a construction such as that which the High C
ourt felt compelled to adopt. The two differing expressions are apposite for the differing subject matter}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3415902\charrsid2821408  of each of the subsections (1)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ) and (1)(}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid12800402\charrsid2821408 h}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3415902\charrsid2821408 ). Subsection (1)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 (}{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ) deals with property interests which cease to exist at the time of death so that latter 
expression is not apposite to the s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3415902\charrsid2821408 ubject matter of subsection (1)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 (}{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 h}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ). 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 We pr}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14747992\charrsid2821408 oceed to examine subsection (1)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 h}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ) further. Section 5(1) reads: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11868473 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
"5.(1) In computing for the purposes of this Act, the final balance of the estate of a deceased person, his estate shall be deemed to include and consist of the following classes of property:" 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 The intention is to create classes and subsection (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 h}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 ) is the only part }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 of Section}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 5 (1) which classifies property in relation to a general power of appointment. It includes powers of disposal under a wide definition of the power. This is unlike the statutory provisions in other jurisdictions dealt with in the cases 
cited. In such statutes there was, in addition to the general power of appointment, a separate class of property in respect of which the deceased "was competent to dispose" at the time of his death (cf. re }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid12800402\charrsid2821408 Russell}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16071182  (1968) v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 . R. 285). 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 In Fiji the only subsections which deal with the time of death are subsection (1)(}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 e}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ) (join}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7143518\charrsid2821408 t interests) and subsection (1)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 h}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
) which deals with property affected by general powers }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 of appointment. In those circumstances the definition in Section 2 is important and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3282605\charrsid2821408 should}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408  be read into subsection (1)}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11868473\charrsid2821408 (h). }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 There is nothing in the context which would require otherwise. Subsection (1)}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11868473\charrsid2821408 (h) }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 would then read:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7143518 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 "(1) (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid11868473\charrsid2821408 h}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 )}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7143518\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11868473\charrsid2821408 any property situate in Fiji at the death of the deceased over or in respect of which the deceased }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7143518\charrsid2821408 h}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11868473\charrsid2821408 ad at the time of his death any power or authority which enables (the husband) }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11868473\charrsid2821408 to obtain or appoint or dispose of }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 any}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11868473\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 
property or to charge any sum of money upon any property ........ whether exercisable orally or by instrument inter vivos or }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11868473\charrsid2821408 by will }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11868473\charrsid2821408 or otherwise howsoever ....... "
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 
\par Counsel for appellant did not examine subsection (1)}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11868473\charrsid2821408 (h) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 
as extended by the definition. His submission that subsection (1)}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11868473\charrsid2821408 (h) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 
was confined to testamentary powers means, in effect, that the only operative words in the extended meaning by which the power
 may be exercised are "by will". This makes the terms "orally or by instrument inter vivos ..... or otherwise" surplusage and of no effect. We can see no reason why the definition in Section 2 should not be applied to subsection (1)}{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11868473\charrsid2821408 (h) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 when construing its meaning.
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12802973\charrsid2821408 In Silk's case and other cases cited the Courts were dealing in particular with two provisions. One was in the same terms as the Fiji subsection (1)}{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid12802973\charrsid2821408 (h). }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12802973\charrsid2821408 The other which has no corresponding provision in Fiji, read as follows:
\par 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12802973 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12802973\charrsid6895801 "(j) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12802973\charrsid2821408 Any property of which immediately prior to his death the deceased was (whether with the concurrence of some other person or not) competent to dispose, otherwise than in a purely fiduciary capacity;"
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12802973\charrsid2821408 
\par Prima facie, (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12802973\charrsid2821408 j}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12802973\charrsid2821408 ) above is a right to dispose which might
 be included in the definition of a general power of appointment. But the legislature in Australia thought it necessary to make such further provision, no doubt, for good reasons. Contrasting expressions as to time were used. This, as well as other provis
i
ons as to time, caused Mason J. to say in the passage cited earlier that the definition provided little assistance in applying the New South Wales subsection to the facts of the case the Court was then considering. That is not so in Fiji where the use in 
subsection (1)(}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12802973\charrsid2821408 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12802973\charrsid2821408 )}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid12802973\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12802973\charrsid2821408 
of the term "immediately before his death" was necessary notionally to preserve a joint interest which would at death cease to exist. Such a consideration did not arise under subsection (1)}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid12802973\charrsid2821408 (h) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12802973\charrsid2821408 (Fiji) dealing with a separate type of propert
y where the definition relates to all powers or authorities set out in the definition.
\par 
\par It was not contended that a power exercisable by will is not a power which the deceased had at the time of his death (vide Lush J. Silk's case (1976) V. R. 60, 71). If the legislation in Fiji intended subsection (1)}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid12802973\charrsid2821408 (h) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12802973\charrsid2821408 
to be confined to testamentary dispositions there was no occasion to define a specific point of time since death is the necessary time when a testamentary disposition comes into operation even if the inter
est vests at a later date. The words "by will" would be sufficient. In our view the expression at the time of death does not in its context, when read with the definition in Section 2, define powers solely in relation to the time when they cease to operat
e. The time of death is the point of time when the existence of unexercised powers coming within the definition are ascertained. The expression is not }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
used to define the power itself by reference to the time when it ceases to be exercisable by the donee. To hold otherwise would render the definition nugatory except in respect of the words "by will". In the absence }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12802973\charrsid2821408 of compelling}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  reasons, such as those fund in Silk}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s case, effect should be given to all powers and authorities set out in the extended meaning of a general power of appointment. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12802973\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 We are accordingly }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  opinion that appellant succeeds on grounds 2 and 3 but n}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12802973\charrsid2821408 ot on ground 1.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  The result is that we find that the said shares do}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7143518\charrsid2821408  not come within subsection (1)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 h}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ). 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12802973\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7143518\charrsid2821408 Subsection (1)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6895801 i}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ) reads: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12802973\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12802973 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7143518\charrsid2821408 "(1)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6895801 i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
) any property situate in Fiji at the death of the deceased comprised in any settlement, trust or other disposition }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12802973\charrsid2821408 of property}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  (including the proceeds of the sale or conversion }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of any}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 such property and all investments for the time being representing the same and all property which has in any manner been substituted therefor) made by the deceased whether before or after the commencement of this Act}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7143518\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li1430\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1430\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
(i) by which an interest in that property or in the proceeds of the sale thereof is reserved, either expres
sly or by implication, to the deceased for his life or for the life of any other person or for any period determined by reference to the death of the deceased or of any other person; or 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li1430\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1430\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
(ii) which is accompanied by the reservation or assurance of, or a contract for, any benefit to the deceased for the term }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 of his}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  life or }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  life }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11885719\charrsid2821408 of any}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  other person or for any period determined by reference to the death }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  deceased or of any other person; or 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li1430\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1430\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
(iii) by which the deceased has reserved to himself the right by exercise }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of any}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 power to restore to himself or to reclaim that property or the proceeds of the sale thereof." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2309004\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 The question is whether under subsection (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid919789\charrsid2821408 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid542403\charrsid2821408 )}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 ) the incidents creating the community property in question was a settlement, trust or other disposition }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 made by the husband}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  by which he reserved for himself either of the interests set out in sub-paragraph (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 i}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ) or (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 ii}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
) above. Subsection (1)(}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ) (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid12800402\charrsid2821408 iii}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ) does not apply. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid919789\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
When, in 1948, the husband and wife acquired a domicile in the State of California all property which fell within the definition of community property became community property subject to California law without any concurrence or act on their part and wit
hout the imputation to them of anything in the nature of an implied contractual relationship in terms }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  expression used by Lord Shand in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid919789\charrsid2821408  }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 
De Nichols v. Curlier }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 (1900) A.C. 21, 37. This case dealt with French law which is in a form different from Califor
nia law. The creation of the estate by the California statute arose by the act of acquisition irrespective of the wish of the parties unless they agreed to the contrary. The statute did not imply any contract. In no }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid919789\charrsid2821408 sense does it appear that either the husband or wife }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid919789\charrsid2821408 made, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid919789\charrsid2821408 
which implies some express intentional and separate act on their part, any settlement or trust of these shares. They were acquired as a purchase or investment in the manner given in evidence, and, apart from the October 1961 agreement to
 which we will refer later, all dealings in their acquisition were ordinary acts of acquisition, unaccompanied by any other act or thing done by them in the way of creating a settlement or trust. The general law of their domicile defined and imprinted on 
the shares, the nature of the estate and interest which each took.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid919789\charrsid2821408 Moreover, by the law of California, the wife took a present, existing and equal share}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16883\charrsid2821408 ;}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid919789\charrsid2821408  S.5107. We are here concerned, not with the husband's interest in his half share because that is liabl
e to duty, but to the wife's interest and whether any reservation, as above defined, was made by the husband in his own favour. Until a final division is made the husband remains a fiduciary in respect of his wife's interest}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid16883\charrsid2821408 ;}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid919789\charrsid2821408  }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid919789\charrsid2821408 Vai v. Bank of America }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid919789\charrsid2821408 (supra)
 p. 252. It is true that the statute has given to the husband over his wife's half share, rights of disposal but, as we have shown earlier, this applies to disposals to third parties - he cannot himself acquire any title because so long as the property is
 
in his hands, either converted or otherwise, it remains subject to the statutory title and so is still held in equal interest. The husband did not make, nor was he competent to make, any reservation to himself in respect of his wife's half interest. He ca
n dispose }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11211207\charrsid2821408 of her}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid919789\charrsid2821408 
 half share as we have said but this results from statutory powers imprinted on all community property and not from anything in the nature of a trust or settlement made by him.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11211207\charrsid2821408 
\par The learned judge held on the authority of }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11211207\charrsid2821408 Ochberg and Others v. Commissioner of Stamp Duties }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11211207\charrsid2821408 
(1969)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid542403\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11211207\charrsid2821408 49 S.R. (N. S. W.) 248 that a disposition of property under Section 5(1)}{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11211207\charrsid2821408  (i) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11211207\charrsid2821408 
(i) and (iii) arises under the agreement of October 1961 "whereby one half of the shares passed to Mrs Davis but an inter
est therein was reserved to the deceased for his life." Before dealing with the facts relevant to the effect (if any) of the October 1961 agreement, the decision in Ochberg's case requires consideration. It concerned the common law of the Province of Cape
 
Colony, South Africa. A man domiciled in the Province and a woman about to contract a marriage were entitled by an ante-nuptial agreement to regulate their rights in property then held by each and thereafter to be acquired. In the absence of such agreemen
t
 they were, and are understood, to enter into a tacit agreement that their property, including all property acquired during the subsistence of the marriage should be held in community property. Such property is vested in the two spouses jointly at all tim
es during the existence of such community property and so remain after its dissolution by death of either.
\par 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11211207 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11211207\charrsid2821408 
The 'marital power' or marital authority of the husband includes the guardianship of the person and property of the wife and entitles him during thei
r joint lives to the exclusive right of controlling, managing and administering all the property belonging to the joint estate including the power to alienate, pledge or mortgage all the property of the joint estate whether movable or immovable without hi
s wife's consent, subject however to the wife's right to protect herself against prodigality by her husband by an application to the Court for a separatio bonorum.
\par 
\par The Court was concerned with bonds held by the deceased husband in New South Wales.
\par 
\par The bonds were solely the after-acquired property of the husband. The Court held at p. 255:
\par 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11211207 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11211207\charrsid2821408 
"It is a fair inference, and has been common ground throughout, that the bonds in question were after-acquired property of the husband. Hence, by a disposition of propert
y made by the deceased (by virtue of the implied contract involved in his marriage) one-half of these bonds passed to his wife, but an interest in or benefit out of or connected therewith, was reserved to him for his life, and there was a reservation of, 
or contract for, a benefit to the deceased for the term of his life."
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11211207 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11211207\charrsid2821408 
\par The Court referred to the wife's half but this, with respect, is not except in equity strictly correct in dealing with a joint tenant. The conclusion was that the evidence showed that "t
he wife's half of the bonds were dutiable under a provision in terms similar to the Fiji subsection }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11562669\charrsid2821408 (1)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11211207\charrsid2821408 (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11211207\charrsid2821408 i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11211207\charrsid2821408 )."}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid11211207\charrsid2821408 
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11211207\charrsid2821408 Counsel for appellant strenuously argued that Ochberg's case was overruled by Silk's case which was not discussed in any of the judgments. We find
 it unnecessary to do more than show that the facts were not comparable and further that the October 1961 agreement did not supersede or alter the statutory provisions which already applied by virtue of California law. The learned judge in the Court below
 
held that, since the Fiji shares were community property, as they were in Ochberg's case, that case applied. But in our view the decision in Ochberg's case depended upon the finding that the husband had, by a trust agreement under the statute, settled a o
ne-half interest in his shares on his wife. That situation is not the fact in the instant case.
\par 
\par It seems to be accepted on the evidence that the wife, in 1958, obtained from her grandmother's estate assets consisting in part of shares in the Seattle First 
National Bank amounting to $80,000. The total investment in Mocambo shares was $28,153.92. On September 5, 1961 a cheque for $25,000 drawn on a joint bank account by the husband was paid as the first payment for stock or shares in the Mocambo project. The
 
wife claimed that this cheque consisted of $20,000 borrowed by both from Pan American Credit Union on two promissory notes each for $10,000 - one being signed by each. The wife pledged or mortgaged in favour of the Pan American Credit Union part of her in
heritance consisting of 591 shares in Seattle First National Bank to obtain the loan $20,000. This sum of $20,000 was paid into a joint bank account. The wife provided a further $5,000 from her separate property. It appears that since the husband, as the 
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408 learned judge}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11211207\charrsid2821408  held, had no separate assets and the wife had pledged 591 of her }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408 Seattle }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11211207\charrsid2821408 
Bank shares, that again it was her separate property which at least facilitated the loan. These facts distinguish Ochberg's case where the sole source of the bonds arose from funds supplied by the husband.
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408 Futher it was contended by counsel for appellant that the October 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11562669\charrsid2821408 96}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408 1 agreement did not alter or affect rights }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid7896668\charrsid2821408 inter se }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7896668\charrsid2821408 but merely affirmed the title and interest which was impressed on the Mocambo shares by reason of C
alifornia law. The October 1961 agreement was entered into shortly after the first cheque was paid in respect of the acquisition of the shares. It is a fair inference that it was entered into to define what was separate property of each and what was commu
nity property in view of that venture. Clause 1 dealt with exsisting property. Clause 2 dealt with inherited property. Clause 3 provided as follows:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11211207\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7896668 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408 "3 That all property that may }{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid7896668\charrsid2821408 hereafter }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408 be acquired by said husband and wife, during the continuance of their marriage, }{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid7896668\charrsid2821408 Except }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408 
that acquired by either of them by gift, bequest, devise or descent shall become and remain the community property of said husband and wife without regard to the form and record of ownership under which the same is acquired or held."}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7896668 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408 
\par Clause 4 deals with insurance policies, and Clause 5 provides:
\par 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7896668 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408 
"5 That this Agreement shall remain in full force and effect until modified or revoked, in writing, by said husband and wife, and shall be binding upon them their respective heirs, executors, administrators and assigns."
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408 It has not been shown that the husband has brought into account under the October 1961 agreement any property which was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12460564\charrsid2821408 his}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408  separate property. No new funds }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 have}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408  been settled by the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 hus}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408 
band for the purchase of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 shares}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408 . The wife has provided at least one-}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 half}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408  from }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 her}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408  own property. There is no provision of funds by the husband comparable to the bonds contributed solely by the husband in Oc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 h
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408 berg's case which resulted in the wife obtaining a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 half}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7896668\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 share}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408  therein. If the October 19
61 agreement did not settle any new property of the husband resulting in the wife taking an interest therein, then the document does no more than to declare the same }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 rights}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408  and interests as }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 those}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408 
 imposed by statute. So far as any free estate of husband is concerned, he brought no new property into the community property under the October 1961 agreement which was used to acquire the said }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12460564\charrsid2821408 shares}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408 . The learned judge accepted the evidence of the wife }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12460564\charrsid2821408 when}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 she}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7896668\charrsid2821408  stated categorically }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 her}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408  husband }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 h}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408 ad no separate property. He was then referring (inter alia) to the October 1961 agreement. It was the wife w}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 h}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408 o provided additional funds which were used in conjunction wit}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 h}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7896668\charrsid2821408  community property for the purpose of acquiring the said }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 shares}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7896668\charrsid2821408 .
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 
\par The effect of such a deed is stated by Rich A.C.J. in }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12460564\charrsid2821408 Wedge v. Acting Comptroller of Stamp Duties }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12460564\charrsid2821408 (Vict.) 64 CLR 75, 79 (a case on stamp duty):
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7896668\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12460564 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 
"The question must be determined by construing the particular instrument, which, of course, includes the transaction set forth in that instrument }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12460564\charrsid2821408 (Collector of Imposts }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 (Vict.) }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12460564\charrsid2821408 v. Peers), }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12460564\charrsid2821408 and examining its legal effect. The subject instrument contains no disposition or agreement to dispose of property belonging to the appellant but is merely an acknowledgment or recognition that 
he is not the absolute owner of the property comprised in the instrument and preserves other trusts or rights affecting it. No new beneficial interest is created in favour of the appellant or anybody else, and the property remains subject to the same trus
ts as it did before the instrument was executed."
\par 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12460564 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 Williams J. said at p. 82: 
\par 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12460564 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 
"As a result of the transfer he only acquired the same beneficial interest in the property as he already had under the will. He could only create new trusts of his own property. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 
As he did not acquire an absolute interest in any of the property which was transferred to him he could not and did not purport to create new trusts affecting such an interest corresponding to the trusts of the will. His undertaking was a mere recognition
 of existing trusts. The case is therefore distinguishable from that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 of }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12460564\charrsid2821408 Davidson}{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408  v. Chi}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12460564\charrsid2821408 rn}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 side }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 7 CLR 324." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Reference may also be made to }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Commissioner}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid12460564\charrsid2821408  }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 o}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12460564\charrsid2821408 f }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid12800402\charrsid2821408 Stamp Duties (Q) v. Hopkins}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11667699\charrsid2821408  71 CLR }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 351,367 and }{
\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Inland Revenue v. Oliver}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3367272\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 (1909) A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3367272\charrsid2821408 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  427, 432. In
 our view these cases apply. The October 1961 agreement did not alter the effect of the previous provisions }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 of California}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  law respecting the funds used in acquiring the said shares. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3367272\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 For these reasons we are }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3367272\charrsid2821408 of opinion}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  that the husband did not, in respect of the acquisition of such shares, make any settlement or trust (different from that already existing by law) of any property within the provisions of subsectio}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3367272\charrsid2821408 n}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  5(}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11667699\charrsid2821408 1)}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ). Whether or not Ochberg}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s case is overruled by Silk}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s case is not a matter we n}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3367272\charrsid2821408 ee}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 
d to entertain nor do we need to decide the correctness of that case further in relation to the California statutory provisions. The said shares do not, for the reasons given, come within the provisions of subsection (1)(}{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ). 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3367272\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 The appeal also involves a challenge to the learned judge}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 s findings of fact. The }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3367272\charrsid2821408 basic}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 finding was that the shares both in Mocambo Investments and in Yanuca Island were community property and, in view of our othe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3367272\charrsid2821408 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 findings on the appeal, all that is involved in this aspect, is that a finding that part of the sh}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3367272\charrsid2821408 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 res were the wife}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
s separate property would affect the quantum of shares remaining liable for duty in the estate of the deceased. The learned judge found t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3367272\charrsid2821408 hey were all community property}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 . The notice of appeal in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3367272\charrsid2821408 cludes the following grounds:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3367272\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3367272 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
"9. That the judge should have held that Mrs Davis had a substantial separate property interest in the shares and that s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3367272\charrsid2821408 u}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 ch interest was not dutiable on the death of her husband. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3367272 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 10. That the judge should have held }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3367272\charrsid2821408 on}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  the evidence }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9972743\charrsid2821408 of California}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 law that loans raised by the pledging of separate property are themselves separate property, and that assets purchased with separate property loan funds are also separate property. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3367272 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 11. Tha
t the judge was in error in finding that the deceased had saved more than $4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3367272\charrsid2821408 0}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ,}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3367272\charrsid2821408 000}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  from his salary between 1961 and 1971 and that such savings had been used to repay two loans each of $20,}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3367272\charrsid2821408 000}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  borrowed from the Pan American Credit Union. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3367272 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 12. That the judge was in error in rejecting Mrs Davis}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  evidence that her husband had little opportunity for saving. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3367272 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
13. That the judge was in error in concluding that a substantial number of relevant documents showing the financial dealings between Mr and Mrs Davis had n
ot been produced to the Court, and that the documents which were produced were the result of a process of selection by Mrs Davis and/or Mr Suhrke." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par This raises the question of the position of this Court as a Court of Appeal in relation to purely factual 
matters. It is not limited in such appeals as the present to the resolution of questions of law, but there are limitations to be drawn from decided cases in its approach to questions of fact. The position regarding proof of California law as a matter of f
act may be a special one, but that does not apply to this aspect of the appeal which involves a question of the intention of the parties. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3367272\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 The limitation we have mentioned above are implicit in the following passage from the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3367272\charrsid2821408 judgment of}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408  the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  Vice President }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7423235\charrsid2821408 
of this}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  Court in }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Mahadeo Singh v. Ram Chandar Singh}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  (1970) 16 FLR 155 at 159-160: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3367272\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3367272 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
"Much has been written as to the position of an appeal court which is invited to reverse on a question of fact the judgment of a judge, sitting without a jury, who has had the advantage of seeing and hearing witnesses. Where he }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12802973\charrsid2821408 has}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 based his opinion in whole or in part on their demeanour it is only in the rarest of cases that an appeal court will do so: }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Yuill v. Yuill}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  (1945) P. 15. When, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3282605\charrsid2821408 however}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
, the question at issue is the proper inference to be drawn from facts }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3282605\charrsid2821408 which}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 are not in doubt the appellate court is in as good a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3282605\charrsid2821408 position}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  to decide as }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3282605\charrsid2821408 the judge}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  at }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  trial}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9583532\charrsid2821408 ;}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Powell v. Streatham}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3282605\charrsid2821408  M}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 
anor Nursing Home}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  (1935) AC 243; }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Benmax v. Austin Motor Co. Ltd}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 . (1955) AC 370. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 The}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid3282605\charrsid2821408 first}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  rule stated by Lord Thankerton in }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 
Watt}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 or}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{
\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Thomas}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ) (1947) A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3282605\charrsid2821408 C}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  484 at 487}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13466723\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 -}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13466723\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 8 is }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3282605\charrsid2821408 '}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 W}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 her}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
e a question of fact has been tried by a judge without a jury, and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
re is no question of misdirection of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3282605\charrsid2821408 himself}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  by }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  judge, an appellate court }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 which}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3282605\charrsid2821408  is disposed to come}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  to a different conclusion on the printed evidence, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3282605\charrsid2821408 should}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  not do so unless it is }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3282605\charrsid2821408 satisfied}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 any advantage enjoyed by the trial judge by reason of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3282605\charrsid2821408 having}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  seen and }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid3282605\charrsid2821408 h}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 eard the witnesses could not be }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3282605\charrsid2821408 sufficient}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  to explain or justify the trial judge}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 s conclusion.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3282605\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10232969 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 The present case is a composite one. }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 The}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  evidence was partly oral and partly documentary. The trial judge did not appear to emp}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12802973\charrsid2821408 has}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ize and demeanour of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  appellant but rather disbelieved }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 his}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  evidence on account }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 of its}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  confused nature. He }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 finally}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  used the word }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 fabricated}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 in regard to the allegations }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 which}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  appellant made. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 The}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 re was, on }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13466723\charrsid2821408  other h}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 and, documentary evidence }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 which}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  trial judge, for no stated reason, treated with scant respect. The }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 weight}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  to be given to this evidence, unlike the oral evidence of the appellant, is a matter of inference, and if t}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 his}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  Court found it to be of substantial cogency, it would, I think, be }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 justified}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  in giving effect to its own conviction, upon the basis that the trial judge had misdirected himself as to its }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 weight}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10232969 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 This case likewise is a composite one and, while }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 much}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  information is contained in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid10232969\charrsid2821408 affidavits}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  and can be derived from }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 exhibits}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 , they are to be looked at in the light of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  oral evidence also given. The learned }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 trial judge's}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 views of this are not to be disregarded without cogent reason arising from the documentary evidence. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 With all due respect to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408  M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 r Handley}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
s wide ranging argument there is only one aspect of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  matter in }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 which}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  it appears the learned judge may }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 have}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  erred in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 his}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 appreciation of the documentary evidence; }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 what}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12802973\charrsid2821408 has}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  to be considered is whe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 r t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 his}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  error is }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 sufficiently}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  material to affect the outcome. It relates only to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  acquisition of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  Mocambo shares which were acquired in 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 961}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 in the joint names of husband and wife. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 The learned judge}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s f
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 dings were as follows: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10232969 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 1. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 The shares were purchased with a cheque dated the 5th September, 1961 for US$25,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 000}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 , signed by the husband, though the account could be drawn on by either husband or wife. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13466723\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10232969 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 2. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 $20,000 of that amount was a loan from Pan American Credit Union under two promissory notes of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 $10,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 000 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
each signed by the husband and wife." (The signed promissory notes dated the 25th August, 1961, appear each to have been signed by one of the parties}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 the renewal in May 1966, by both). 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10232969 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 3. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 The wife claimed to have deposited 591 Seattle Bank shares as security for the $20,000. (This is confirmed by documentary evidence). The judge refers also to the wife}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
s claim to have sold 150 bank shares for $10,050; the proceeds of 100 thereof were paid to the bank to meet the balance of the $25,000 cheque. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10232969 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 4. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 The wife held a considerable amount of stock in the Seattle Bank, as her separate property. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10232969 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 5. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 The judge refers to the wife}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
s affidavit (the first) in para. 7 of which (as amended) she says "We borrowed the $20,000 so that my husband and I could obtain shares" in Moca}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 m}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 bo. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10232969 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 6. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 There was no doubt that the cheque was used to purchase Mocambo stock. The relevant bank statement however was not produced. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10232969 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 7. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 It appears that the $20,000 loan was renewed twice; once on 4.5.66 and again on 13.7.71 or thereabouts "in which stock was again the security." (As will be seen the stock did not enter into the 1971 loan). 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6895801 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Then comes a portion of the judgment which, in}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408  the submission of Mr Handley, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 shows a misunderstanding of the situation. It reads: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10232969 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid10232969\charrsid2821408 It appears}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  from Ex.P.1 (N}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 1}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 , N2 & N3) that the $20,000 Pan Am loan was renewed twice; once on 4.5.66 and again on 13.7.71 or thereabouts in which stock was again the security. Ex. P}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13466723\charrsid2821408 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 (N4) and (N5), are two portions of the Pan Am loan repayment account relating to the $20,000 loan. They are isolated accounts in the name }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  deceased although two other similar loan repayment accounts each marked Ex. P.N6 show $10,000 under the deceased}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s name and $10,000 under Mrs Davis}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  name. Exs. P}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 (N4, N5 and N6) show repayments of the $20,000 loans from April 1971 to March 1972. They indicate that the second $20,000 loan and the third loan including }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Mrs Davis}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  portion}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  was being repaid out of the deceased}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s monthly salary from Pan Am. Why were the loan statements for the period 1961 to 1972 not tendered? Was it }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 be}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 cause they would show that the first loan was also repaid by monthly deductions from the deceased}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s Pan Am salary? Mrs Davis 
said in cross-examination that the Pan Am loan had be been originally made with the San Francisco branch but the loan was transferred to the Seattle branch which gave better terms and Seattle did not require her stock as collateral. Ex. P.l N6 are two Pan
 Am records showing repayments of the loan to the San Francisco branch. Even the interest on those loans came from the deceased}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 s salary. The conclusion I come to is that the first $20,000 loan and the second loan for the same amount and the interest thereo
n were repaid by the deceased from his monthly salary and as is indicated later he was repaying the third $20,000 loan at the time of his death." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10232969 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1843439\charrsid2821408 Mr}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  Handley}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
s submission, and it appears to be borne out by reference to the documents, is that the learned judge drew wrong inferences from }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10232969\charrsid2821408 or attached}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  a wrong meaning to the term "renewed". Having said they were renewed twice }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408 he}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  appears to have taken that as meaning they had been actually been paid off in cash during the currency thereof and a new cash loan mad
e during the currency thereof and a new cash loan made in each case. If that had actually happened (and it would be an unnatural meaning to attach to the word "renewed") there was nothing to show what had happened to the $40,000 which must have been recei
ved in addition to the original loan which went to pay for the shares. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Mr Handley}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
s reference to the documents can be summarised as follows. There were first the two promissory notes each dated 25th August 1961 for $10,000 each, for which "stock" was the 
collateral security, one signed by the husband and one the wife repayable on the 25th February, 1962. Each of the promissory notes had "Ref. 4/19/63" written across item which it was submitted meant "Refinanced 19th April 1963." On the 4th May, 1966, two 
replacement promissory notes (N}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  and N2 of Ex.Pl) were signed by husband and wife jointly}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15748805\charrsid2821408 ;}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  one was for $10,
000 and the other for $9,998.68; both again showed "stock" as collateral security. The submission was that these were in renewal of the loan of the 25th August, 1961; they provided for repayments of $79.04 of principal and interest payable monthly by 240 
instalments}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 a 20 year term. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Statements issued by the Pan American Credit Union, San Francisco, for the quarter ending June 1971 contained a reference to the loan number and showed the balance }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  loan outstanding. One statement addressed to the husba
nd (deceased) showed the balance owing as $8651.57 and the loan account as No. 4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 -}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
23242. The other statement addressed to the wife showed the loan balance of $8,570.03 and the loan account as No. 4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 23241. The submission was that it could be calculated t
hat the pay roll reductions of $79.04 had been in operation since the replacement promissory notes were signed in May 1966. It appears that those deductions were made from the husband}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s salary alone. It is to be noted that the numbers appearing on the prom
issory notes dated May 1966 accord with the loan numbers shown on the Pan American Credit Union notices for the quarter ending June 1971. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 The submission was that the inference was clear that the original prom
issory notes, which contained no provision for payment by instalments had remained unreduced until May 1966, when the instalment system of payment started, as shown on the "replacement" promissory notes. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 On the 26th July, 1971 the balance of the loan owing by the husband and wife to the San Francisco Branch of the above Credit Union was repaid; t}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408 he husband arranged a loan of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
$20,000 from the Seattle Branch of the Credit Union for the purpose of repaying the loan as aforesaid. (A receipt voucher and letter }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408 confirms}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  this). The bank stock security provided for the earlier loan was not required by the Seattle Branch which made the advance to the husband solely. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 We accept the inference that the original loan of $20,000 was not paid off in full until this time
, when it was replaced by the loan from the Seattle Branch of the said Credit Union; there was some $18,300 still owing to the Credit Union by the deceased at his death. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 The significance of this matter, it was submitted, lies in the fact that the learned
 judge was under a misapprehension as to the amount paid by the husband between 1961 and 1971 to the said Union, and therefore was wrong to disbelieve the wife when she said the husband had little opportunity for saving because of his domestic commitments
. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 We continue now with the learned judge}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 s reasons for not accepting the Mocambo shares as the wife}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 s separate property. 
\par 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15730331 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 8. There was no evidence }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 that the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  additional $5000 was paid into }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  account in 1961 from which the cheque was drawn. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15730331 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 9. (The criticism of the wife}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s statement concerning his opportunity for saving. We have referred to this above. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15730331 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 10. The wife}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s statement in evidence }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 that}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  the marriage agreement of 1961 was entered into because she and the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 husband}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  were going to invest in Fiji. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15730331 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 11.
 The wife was a business woman and if she had been purchasing the Mocambo shares for herself she would have done so in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 her}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  name alone as }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408 h}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ad been done in tropical Pools Ltd. 

\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15730331 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
12. She never sold the 591 shares she used as security, and when that $20,000 loan was renewed for the third time her shares were not required as security. (As has been seen the final loan was in the husband}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s name alone). 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15730331 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 The learned judge also made a finding }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  Mocambo }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12460564\charrsid2821408 shares}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  purc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12802973\charrsid2821408 has}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
ed in 1965 with a cheque for $3,153.92 were also community property. This is a comparatively minor matter and the finding should, we consider, logically stand or fall with }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  finding on the major Mocambo purc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12802973\charrsid2821408 has}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408 e in l}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408 961.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15730331 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 The}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  question for decision is whet}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408 he}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 r }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  finding in relation to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  Mocambo shares is vitiated by the apparent error in the learned judge}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 s view of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 result of the loan "renewals". In our judgment it should not be, and we think that the learned judge would come to the same conclusion even on a more accurate appreciation of what happened in relation to the "renewals". 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11873756 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Our reasons are two folds. First}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  the general evidence }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  intention }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 husband and wife is strong. It is expressed first in the 1961 marriage agreement where it was agreed }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408 with}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 some exceptions which do not apply) all property thereafter acquired by }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 husband and wife should be and remain community property. No point has been taken }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 the $25,000 cheque was dated shortly before the marriage agreement. The wife}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
s own evidence covers the point, and as }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  learned judge indicated, was couched in terms }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15730331\charrsid2821408 of appertaining}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  to a husband and wife investment. That the investment was made in the joint names}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4138607\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4138607\charrsid2821408  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 as the learned judge pointed out; }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4138607\charrsid2821408 if intended}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  to be her separate property why not use the wife}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11873756\charrsid2821408 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
s name only? Further for what it is worth, the executors showed }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 whole of the Fiji shares in estate accounts }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4138607\charrsid2821408 filed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  in California, as community property. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4138607\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Secondly the facts established concerning the use }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  bank shares and the handling of the loans from the Credit Union are more consistent }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4138607\charrsid2821408 with}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  the concept of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4138607\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
a community property dealing. The wife was not, in relation to the 420,000 loans, deprived of h
er shares. She got them back, and in that sense the Mocambo shares were never a replacement of the bank shares. The latter can more easily be seen as having been used as a convenient method of borrowing money to acquire }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  Mocambo shares as a community }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4138607\charrsid2821408 project}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 . This receives support from the fact }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4138607\charrsid2821408 both}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  parties (at first) were liable for repayment, that }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 only actual repayments, comparatively small, were made by the husband and the interest was paid by him. There were considerable gaps in the evidence
 relating to the loan statements from the Credit Union from 1961 to 1971 as the learned judge pointed out. Furthermore, in 1971 the husband took over the whole transaction, releasing }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  wife and her bank shares from liability. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4138607\charrsid2821408 Why}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  should this be }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4138607\charrsid2821408 if everything}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  was her separate property. In this sense the husband did pay }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4138607\charrsid2821408 off the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  loan, though in a way which involved, in a large measure, a paper transaction, and not the large payment which the learned judge envisaged. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4138607\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 In our opinion these facts are virtually unchallenged and, even if }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  wife had been accepted by the learned judge as a witness of truth when she said that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  husband had little opportunity for saving, the facts remain more consistent with a community property transaction than with a separate estate purchased by the wife. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4138607\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 We }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
refore reject the appeal on this aspect of the factual issues and as we have intimated, we see no basis for reviewing }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4138607\charrsid2821408 learned judge's}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  f}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4138607\charrsid2821408 in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 ding concerning the Yanuca shares. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4138607\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 The finding }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11885719\charrsid2821408 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 Supreme Court that all the shares were community property at the time of the death of the deceased will therefore stand. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4138607\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Respondent in the grounds of the cross-appeal sought the exaction of a penalty under Section 31 (2) of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  Estate and Gift Duties Act. Such a claim was not
 expressly made in the original proceedings and the learned judge does not refer to it. In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 circumstances we see no right in the respondent to seek }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  exaction of such a penalty on appeal. 

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4138607\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 The appeal is allowed and the order made in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  Court below is set aside. The case is remitted to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 
 Supreme Court for the assessment of duty on the basis that one-half only of the community property as determined above is liable to duty and for such further or o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 r orders as seem just. Respondent will pay the costs }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4138607\charrsid2821408 of appeal}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12800402\charrsid2821408  to be fixed by }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11868473\charrsid2821408 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408  Chief Registrar. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4138607\charrsid2821408 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12800402\charrsid2821408 Cases remitted accordingly. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4138607\charrsid2821408 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12800402\charrsid2821408 Appeal allowed. 
\par }{\*\themedata 504b030414000600080000002100828abc13fa0000001c020000130000005b436f6e74656e745f54797065735d2e786d6cac91cb6ac3301045f785fe83d0b6d8
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