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\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid4142902 IN THE SUPREME COURT OF FIJI}{\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10113900\charrsid4142902 \par }{\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid4142902 (WESTERN DIVISION) \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11275027 {\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid4142902 AT LAUTOKA \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15468075 {\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11275027 CIVIL JURISDICTION}{ \b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid11275027 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11275027 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11275027\charrsid4142902 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15468075 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid11275027 Action No. 205 of 1976 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15468075 {\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid4142902 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15468075 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid4142902 BETWEEN}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid277455 :}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15468075 {\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid4142902 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15468075 {\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid4142902 THE COMMIS}{ \b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10113900\charrsid4142902 S}{\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8663617\charrsid4142902 IONER OF ESTATE &}{\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid277455 }{ \b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid4142902 GIFT DUTIES \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 Plaintiff}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15468075 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid4142902 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15468075 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid4142902 AND}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid277455 :}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15468075 {\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid4142902 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15468075 {\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid4142902 FIJI RESORTS LIMITED \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 Defendant}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6819972 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid4142902 \par Mr. M. Scott, Counsel for the Plaintiff \par Mr. K.R. Handley & Mr. P. Knight, Counsel}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15216418\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid4142902 for the Defendant \par \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15468075 {\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid4142902 JUDGMENT \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15468075 {\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6819972 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid4142902 The Commissioner for Estate Duties sues Fiji Resorts Ltd. as }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid4142902 executors de son tort}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid4142902 in relation to the estate of Alan Davis who died in Fiji on 28.2.72. I shall refer to him as the deceased. \par \par He was married, domiciled in California and had property in the U.S.A. and Fiji}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8738391\charrsid4142902 when he died. This action only concerns the deceased}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8738391\charrsid4142902 s property in Fiji.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15468075\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8738391\charrsid4142902 \par The deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8738391\charrsid4142902 s wife Doris Davis makes claims to the deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8738391\charrsid4142902 s Fiji estate under the California law governing marital property. It is agreed that under the California}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5640487\charrsid4142902 n}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8738391\charrsid4142902 law Code property acquired by a couple during marriage otherwise than by gift, devise or descent is held in co mmon as community property. Property owned before marriage, or received by gift, devise or descent during the marriage is that spouse}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8738391\charrsid4142902 s separate property. There can be his and her separate property apart from community property. \par \par It is agreed by the parties that the term }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8738391\charrsid4142902 separate property}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8738391\charrsid4142902 means that property which is held both in its use and title for the exclusive benefit of the husband or wife. \par \par Community property include}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7483771\charrsid4142902 s}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8738391\charrsid4142902 the earnings of the husband and wife. \par \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7483771\charrsid4142902 The husband has management and control of that community property which comprises personal property with absolute power of disposition, other than testamentary. But at any given instant the rights of the spouses to the community property are equal subject of course to the husband}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7483771\charrsid4142902 s management and control. \par \par It is not essential that separate property shall }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10369351\charrsid4142902 kept }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7483771\charrsid4142902 rigidly apart fr om community property although if it becomes commingled with community funds it will be absorbed into them unless it can be realistically traced back to its source. \par \par On the death in California of one spouse estate duty is payable on his (her) separate esta te and on his half of the community property. By agreement they can regulate common and separate ownership of property to the exclusion of the Code and the deceased and Mrs. Davis entered into such an agreement in October 1961. }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8016959\charrsid4142902 It}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7483771\charrsid4142902 is accepted that their agreement did not alter the effect of the California}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10624492\charrsid4142902 n}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7483771\charrsid4142902 Code on their }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6647126\charrsid4142902 rights to community property and separate property in so far as it relates to this action. The agreement is annex RTH 4-9 in the affidavit of Mr. R.T. Holmes, The Fijian Commissioner.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7483771\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6647126\charrsid4142902 \par It is agreed that at the time of his death the deceased held in Fiji in his own name 25,180 x $2.00 units or shares in Yanuca Island Ltd., and in the joint names of himself and his wife 37,354 units or shares of $1.00 each in Fiji Mocambo Holdings Ltd. All the shares were converted to Fiji Resorts shares but the conversion does not affect the outcome of this case. After his death a further 56,281 units were acquired in Fiji Resorts Ltd. The defendants sold all the shares held in the deceased}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6647126\charrsid4142902 s own name plus the shares acquired after his death, plus the bulk of the shares held in the }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9574382\charrsid4142902 names of the deceased }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5849715\charrsid4142902 and his wife although probate had not issued in Fiji. }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6647126\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5849715\charrsid4142902 \par Following that sale the }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8016959\charrsid4142902 Commissioner}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5849715\charrsid4142902 demanded death duties from the defendants on the whole of the shares and bank balances held by the deceased in his own name and in the joint names of his wife and the deceased. That demand is annex RTH 14 in the affidavit, dated 27.8.76, of Ross Thomas Holmes (above). Reference}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1604802\charrsid4142902 s}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5849715\charrsid4142902 to R.T.H. are to annexures to his said affidavit. \par \par On the application of the Commissioner, an Order of the Supreme Court dated 22/11/77 directed the defendants under S.31(1) of the Estate and Gift Duties Act, Cap. 178 to deliver to the Commissioner a statement containing details of the deceased}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5849715\charrsid4142902 s pr operty dealt with by the defendants, and to show cause why they should not pay the duty assessed thereon. These proceedings follow on from that Order. \par \par The Commissioner amended the assessment on 14/7/78 to include a ship called }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5849715\charrsid4142902 the Rebel}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5849715\charrsid4142902 valued }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10560379\charrsid4142902 at $40,000 as part of the deceased}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10560379\charrsid4142902 s estate.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5849715\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10560379\charrsid4142902 \par Since the action is not based on pleadings there are no specific allegations pleaded by the Commissioner and the defendant. Thus the facts upon which the defendant relies in reduction of the Commissioner}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10560379\charrsid4142902 s claim are not set out and have to be gleaned from the affidavits and evidence of witnesses and submissions by counsel. The later have been helpful in tendering written submissions}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7350892\charrsid4142902 on the evidence}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10560379\charrsid4142902 and the law in addition to oral submissions. \par \par The defendants mode of showing cause is to say that they are not liable on all the shares sold because a substantial quantity were the separate }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11411371\charrsid4142902 property of Mrs. Doris Davis, which under California}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9400095\charrsid4142902 n}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11411371\charrsid4142902 law does not form part of the deceased}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11411371\charrsid4142902 s estate. The defendants also allege that the remainder of the shares were community property under California}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9400095\charrsid4142902 n}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11411371\charrsid4142902 law entitling each spouse to one undivided half thereof and, on the death of one spouse only the value of his half is included in his estate. That exposition of the California}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3372234\charrsid4142902 n}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11411371\charrsid4142902 law is accepted by both parties.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10560379\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11411371\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid994017\charrsid4142902 In order to establish that the shares held in their joint names were Mrs. Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid994017\charrsid4142902 s separate property and that the shares held in the deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid994017\charrsid4142902 s name alone were community property the defendant under California}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3372234\charrsid4142902 n}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid994017\charrsid4142902 law has to trace the purchase back so as to show that they were purchased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3372234\charrsid4142902 from the community funds or from Mrs. Doris Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3372234\charrsid4142902 s }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid994017\charrsid4142902 separate funds.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11411371\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid994017\charrsid4142902 \par During correspondence with the Commissioner, Messrs. Cromptons, (Solicitors & Barrister}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11229591\charrsid4142902 s}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid994017\charrsid4142902 ), acting for the defendants, stated in a letter}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6440933\charrsid4142902 of 25/9/73}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3542216\charrsid4142902 , annex. RTH 4-}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6440933\charrsid4142902 3, that all the Fiji shares were purchased with community funds but that the ship, }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6440933\charrsid4142902 the Rebel}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6440933\charrsid4142902 , }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13581218\charrsid4142902 was purchased with Mrs. Doris Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13581218\charrsid4142902 s separate money. They did not allege }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1656989\charrsid4142902 in 1973 that some of the Fiji shares had been purchased from Mrs. Doris Davis separate funds, nor did they allege }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13581218\charrsid4142902 this in their later letter of 30/4/75 RTH 4-17. The San Jose Bank in California, the deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13581218\charrsid4142902 s executors, submitted returns to the California}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3960782\charrsid4142902 n}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13581218\charrsid4142902 State and the U.S. Federal tax authorities (see RTH 5) stating that the deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1656989\charrsid4142902 held as his own estate only one half of the Fiji shares as community property. The defendants now allege that at least half were Mrs. Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1656989\charrsid4142902 s separate property and that less than half were community property. In other words the deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1656989\charrsid4142902 s estate in Fiji included less than one quarter of the shares.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid994017\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3370227\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10186531\charrsid4142902 Mr. Scott submitted on behalf of the Commissioner that the defendants having repeatedly stated that all the shares were communit y property, are estopped from alleging that at least half were Mrs. Doris Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10186531\charrsid4142902 s separate property. He revealed no actual loss of revenue or other detriment caused to the Commissioner by reason of the change in allegations as to ownership. The Commissioner maintains as he has done for several years that the deceased}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10186531\charrsid4142902 s separate estate includes all the Yanuca Island shares and half the rest as his share of the community property. Thus the Commissioner has not acted on the defendant}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10186531\charrsid4142902 s earlier representations that all the shares were community property. }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3370227\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1450599\charrsid4142902 \par Spencer Bower & Turner}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3542216\charrsid4142902 s Estoppel by Representations, 2nd}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1450599\charrsid4142902 Edn. at p. 88 clause 98, states that the representee must prove that he was induced by the representation to act upon it. I have not been shown any statement in the Commissioner}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1450599\charrsid4142902 s affidavits alleging }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid351859\charrsid4142902 that he has been misled and caused to alter his position to his detriment. In fact the only changes made by the Commissioner, notwithstanding the defender}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid351859\charrsid4142902 s representations, have been to enhance the sum claimed. Thus at a late}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7489533\charrsid4142902 r}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid351859\charrsid4142902 stage, as I have already indicated, the value of the ship }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid351859\charrsid4142902 the Rebel}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid351859\charrsid4142902 was included in the final assessment.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1450599\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid351859\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9336119\charrsid4142902 An}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid351859\charrsid4142902 estoppel ensures that something which was probably not true shall be regar}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9661551\charrsid4142902 ded as true because someone has}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6757565\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid351859\charrsid4142902 been caused to rely upon it as true. If the Commissioner insists on it being accepted as true that all the shares were community property then he cannot allege that half of them were the sole property of the deceased. \par \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9336119\charrsid4142902 In any event, the amount of duty payable has not yet been decided, let alone paid and accepted as a true and final account. Until then the Commis sioner cannot have acted to his detriment.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid351859\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9336119\charrsid4142902 \par I take the view that the defendants are not estopped. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9336119\charrsid9502819 \par It is agreed that separate property remains separate although its form may be changed. The defendants submit that under Californian law }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9502819\charrsid9502819 I }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9246678\charrsid9502819 f }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9336119\charrsid9502819 separate property is used as security for a loan, the proceeds of the loan and any property purchased with it is the separate property of the spouse who provided the security even though the loan is repaid from community property. The defendants rely upon opinions and cases cited in the affidavits }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6317622\charrsid9502819 of}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9336119\charrsid9502819 Californian lawyers Martin A. Schainbaum and G.A. Strader. Their affidavits as expert witnesses on Californian law seldom quote actual passages from the cases cited but often refer to a particular part of a jud gment. Photostat copies of the relevant sections of the Californian Code were annexed to Strader}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9336119\charrsid9502819 s affidavit}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15876178\charrsid9502819 but there is no need for me to quote them, because as I have indicated their broad effect is not disputed.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9336119\charrsid9502819 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid15876178\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15876178\charrsid4142902 Mr. Scott submitted that the expert}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15876178\charrsid4142902 s a pproach in relying at times upon the entire judgment in a Californian case instead of upon a particular portion was }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2182025\charrsid4142902 erroneous. He argued that for an expert to simply state that the principles of tracing property are set out in decided cases such as }{\b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2182025\charrsid4142902 Mix v. Mix,}{ \b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2182025\charrsid4142902 }{\b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2182025\charrsid4142902 Hicks v. Hicks}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2182025\charrsid4142902 , and other quoted cases is insufficient. He contends that the expert should state his views on the law and then refer to the actual portion of any judgment on which he relies. He drew attention to }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2182025\charrsid4142902 The Conflict of Laws,}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2182025\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3542216\charrsid4142902 by Dicey, 8th}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2182025\charrsid4142902 Edn.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2182025\charrsid4142902 (supra), Rule 185, which deals with proof of foreign law. R. 185 (ii) at p.1115 points out that if the expert witness cites a passage from a foreign decision the court may not look at other parts of the decision without the aid of the witness.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15876178\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2182025\charrsid4142902 \par Nowhere in their affidavits have either of the experts on Californian law categorically stated the defendants}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2182025\charrsid4142902 proposition that where }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13523635\charrsid4142902 t}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2182025\charrsid4142902 he separate }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13523635\charrsid4142902 property of one spouse is security for a loan then the proceeds of the loan are that spouse}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13523635\charrsid4142902 s separate property even though the other spouse signs as obligor and even though it is repaid from community property. Schainbaum}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13523635\charrsid4142902 s affidavit refers to the judgment in }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13523635\charrsid277455 In Re the Marriage of Mix}{\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13523635\charrsid4142902 14 Cal. 3d. 604}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13523635\charrsid4142902 , 122 Cal. Reporter 79, 536 p.2d. 479 along with 2 o}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7697050\charrsid4142902 ther cases, p}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13523635\charrsid4142902 hotostats of which were tendered, setting out the principles of tracing separate property which has become mingled with community property. He refers to p.610-611 and quotes a passage to show that where separate and community property are commingled the s pouse}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13523635\charrsid4142902 s rights to his (her) separate property are not affected as long as it can be traced }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12537428\charrsid4142902 to its source. No p}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3877829\charrsid4142902 ortion of that judgment refers to the effect of using separate property as security for loans. Nothing in Mix (supra) supports the defendants}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid277455 contention.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2182025\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16332632\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8663617\charrsid4142902 Sch}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16332632\charrsid4142902 ainbaum referred to }{\b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16332632\charrsid4142902 Hicks v. Hicks}{\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16332632\charrsid4142902 211 Cal. App. 2d. 144,}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16332632\charrsid4142902 152-157, 27 Cal. Reporter 307 where the Court of Appeal held that the separate property of one spouse can be traced through community accounts in order to show that it has not changed it s identity although it may have changed in character. To support his evidence Schainbaum referred to p.p.312-315 of the judgment in Hick}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16332632\charrsid4142902 s case. If Mr. Scott}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16332632\charrsid4142902 s submission is that Schainbaum should have quoted p.p.312-315}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1059473\charrsid4142902 verbatim before this Court could rely upon that passage, I do not, with respect, concur. I see no difference between quoting a passage verbatim and referring to its location in the judgment. I accept Schainbaum}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1059473\charrsid4142902 s references to p.p. 312-315 of Hicks (supra) in support of his }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13764114\charrsid4142902 testimony regarding the unmingling of community and separate property. The judgment covers pages 307 to 320 but it is only p.312-315 which the witness Schainbaum relies on to explain unmingling of community property by tracing the separ ate property to its source. The entire case is not placed before this Court for the Judge to make of it what he can but only p.p.312-315. }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7697050\charrsid4142902 However}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13764114\charrsid4142902 , I must peruse it all so as to understand the portion to which I am referred.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16332632\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13764114\charrsid4142902 \par At p.315 (9-11) Hicks, (supra), the California}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7617635\charrsid4142902 n}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7239636\charrsid4142902 Court of appeal stated that the proceeds of a loan obtained upon the security of the husband}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7239636\charrsid4142902 s separate property are his separate funds and the fact that the wife joined in signing a promissory note as additional security did not cause the proceeds of the loan to become community property. It seems that in Hick}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7239636\charrsid4142902 s case the wife did not contribute to repayment of the loan nor was it repaid from community property but it was paid off from the husband}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7239636\charrsid4142902 s separate income. Therefore Hicks case doe s not show that the proceeds of a loan are the separate property of the spouse who provided the security for it although the loan was repaid from community property.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13764114\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7239636\charrsid4142902 \par The defendant also relied upon }{\b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7239636\charrsid4142902 S}{\b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9777224\charrsid4142902 ee v. See}{ \i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9777224\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9777224\charrsid4142902 64 C al. 2d. 778. Schainbaum drew attention to pages 778 and 783 but they do not refer to borrowing on the security of separate property.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7239636\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9777224\charrsid4142902 \par Reference was made to }{\b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9777224\charrsid277455 In Re Lissener}{\b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917\charrsid277455 '}{ \b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9777224\charrsid277455 s estate}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9777224\charrsid4142902 27 Cal. App. 2d 570, 81 P.2d. 448 in which Schainbaum drew attention to pp. 449-451. In that case the husband received, from a third party, a gift of mortgage}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8932380\charrsid4142902 property and he promised to repay the mortgage}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9777224\charrsid4142902 . The Court of Appeal held that even if the mortgage had been repaid from community funds its separate character would not be c hanged because it will not be inferred from such expenditure alone that there was an agreement to change the separate }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8932380\charrsid4142902 character of the property.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9459685\charrsid4142902 That expression of opinion appears to be obiter but in any event it does not indicate that the proceeds of a loan guaranteed by the husband}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9459685\charrsid4142902 s separate property are his separate property although the loan is repaid from community funds. In Lissenser}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9459685\charrsid4142902 s case no loan was made to the husband but had been made to a third party who retained }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10509057\charrsid4142902 the proceeds thereof. If the commu}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7697050\charrsid4142902 nity had repaid the mortgage deb}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10509057\charrsid4142902 t of the third party they would not have been entitled to claim the proceeds of the loan from him. Lissener}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10509057\charrsid4142902 s case is not unlike that of a husband whose separate property is mortgaged to provide funds for a third party. A lthough the loan may be paid off from community property the proceeds of the loan were never in the husband}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10509057\charrsid4142902 s possession and he would receive no benefit from the community property being used to pay the third party}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10509057\charrsid4142902 s loan. It is clear that in such circumstances the community could not lay a claim to the proceeds of the loan any more than the husband could. The judgment leaves undecided whether the husband or the community would become the third party}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10509057\charrsid4142902 s creditor. It is also worth noting that the intention of the parties is referred to in Lissener}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10509057\charrsid4142902 s case as having a bearing on whether a gift to one spouse of mortgaged property becomes }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid4918559\charrsid4142902 community property if the latter is used to redeem the mortgage.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9777224\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid4918559\charrsid4142902 \par The foregoing Californian authorities, reveal that the proceeds of a loan raised on the security of one spouse}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid4918559\charrsid4142902 s separate property which is repaid from his separate property is separate property although the other spouse has given a promissory note for all or part of the loan. There is no evidence that the proceeds of a loan raised under such circumstances continue to be separate property if it is repaid from community property, although one may get that impression on a first perusal of Lissener}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid4918559\charrsid4142902 s case that in any event one has to have regard to the intention of the parties when community funds are used to repay loans. I reject the defendant}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid4918559\charrsid4142902 s contention that the proceeds of a loan which has been secured by one spouse}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid4918559\charrsid4142902 s separate property become part of his separate property even though the loan is repaid from community property. \par \par I turn now to consider the evidence }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15533518\charrsid4142902 tendered by the defence in tracing the financial sources form which the shares were purchased.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid4918559\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15533518\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 The Moca}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5121650\charrsid4142902 mbo shares held in the joint nam}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 es of the deceased and Mrs. Davis were purchased with a cheque dated 5/9/61 for U.S. $25,000 payable to}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5121650\charrsid4142902 Fiji Holdings, Annex.B, to Mr}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s. Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s first affidavit. It is signed by the deceased but it bears the printed names of both spouses showing that the account }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5054397\charrsid4142902 can}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5121650\charrsid4142902 be drawn on by either party. Mr}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s. Davis says that $20,000 of that }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5121650\charrsid4142902 $25,000 was a loan from the PA}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5054397\charrsid4142902 N}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5121650\charrsid4142902 AM. Credit Union, Sa}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 n Francisco, under 2 promis}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5121650\charrsid4142902 sory notes for $10,000 each of w}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 hich was }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5121650\charrsid4142902 sided by the deceased and Mrs}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 . Davis. No doub}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5121650\charrsid4142902 t the loan was taken from Pan Am}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 . because the deceased was employed by}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5121650\charrsid4142902 them, as a pilot officer. P}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ara 6}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5121650\charrsid4142902 of her affidavit states that s}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 he deposite}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8808151\charrsid4142902 d 591 Seattle B}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ank shares as security for the $20,000 loan and in para 10 she says that she sol}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8808151\charrsid4142902 d 150 of the shares for $10,050. The promissory notes, Exs. C &}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 D, show the security for the}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8808151\charrsid4142902 $20,000 loan as }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8808151\charrsid4142902 Stock}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8808151\charrsid4142902 . Mrs. Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ; held}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8808151\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 a considerable amount of }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8808151\charrsid4142902 stock in the Seattle B}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 a}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8808151\charrsid4142902 n}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 k as her separate property. Sale} {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8808151\charrsid4142902 of some}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 of the stock is verified by an Income Tax return for 1961, annex L, to her affi davit. Para 7 of her first affidavit, as amended by para 5 of her second affidavit, says \par \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5054397\charrsid4142902 We borrowed the $}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 20,000 so that }{ \b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid9329404 m}{\b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8808151\charrsid9329404 y husband and}{\b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid9329404 I}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8808151\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 could ob}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8808151\charrsid4142902 tain shares}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8808151\charrsid4142902 in Mocambo investments. Those are not the words of a person making a }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 separate}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 investment. She also says}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8808151\charrsid4142902 that the $20,000 borrowed was}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11869468\charrsid4142902 paid into their }{\b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11869468\charrsid9329404 joint}{\b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid9329404 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 banking account but corrects this in her second affi}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5978005\charrsid4142902 davit by reference to a bank statement, annex. G,}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 for January 1965 which suggests that it was her own account. But the $25,000 cheque}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5978005\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 (annex B) was made out in 1961 on which }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15491738\charrsid4142902 date that account may have been}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 a joint account}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15491113\charrsid4142902 . The bank statem}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ent for September 1961 referring to the $25,000 cheque was not tendered. There is no doubt from examining the cheque (annex.B) t}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15491113\charrsid4142902 hat it was used to purchase Mocam}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 bo stock. She says the proceeds of one hundred of th}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15491113\charrsid4142902 e aforesaid sale of shares was }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 paid into the bank to meet}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5054397\charrsid4142902 the $US.25}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9329404\charrsid4142902 , 000}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 cheque. Had the bank statement for that peri}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2623229\charrsid4142902 od been produced the statement}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 of Mrs. Davis that the $25,}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2623229\charrsid4142902 000 cheque came from her own ban}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 k account may or may not have been verified. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2623229\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 In cross-examin}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid924815\charrsid4142902 ation Mrs. Davis said that the Pan A}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 m. loan was repaid in part from deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s salary in monthly instalments. She never suggested that any}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid924815\charrsid4142902 part of the Pan}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 Am.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid924815\charrsid4142902 $20,000 loan w}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 as re-}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid924815\charrsid4142902 paid from her separate property.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 It appears from Ex}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15365732\charrsid4142902 .P.1 (N1, N2 & N3) that the $20,000 Pan A}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 m}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15365732\charrsid4142902 . loan was re-newed twice;}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 once on 4/5/66 and again on 13/7/71 or thereabouts in which stock was again the security. Ex.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid277455 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 P.1(N4) & (N5), are two po rtions of the Pan Am. loan repayment account relating to the $20,000 loan. They are isolated accounts in the name of the deceased although two other similar loan repayment accounts each marked Ex.P.N6. show $10,000 under the deceased}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s name and $10,000 under}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15365732\charrsid4142902 M}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 rs. Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s name}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15365732\charrsid4142902 .}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 Exs. P.1 (N4, N5 & N6) show r}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15365732\charrsid4142902 epayments of the $20,000 loans from April 1971 to M}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 arch, 1972. They indicate that the second $20,000 loan an}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15365732\charrsid4142902 d the third loan including Mrs}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 . Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s portion}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 was being repaid out of the deceased}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s monthly salary from Pan Am. Why were the loan statements for the period 1961 to 1972 not }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7488320\charrsid4142902 tendered? }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 Was it because they would show that the fi}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15365732\charrsid4142902 rst loan was also repaid by monthly deductions from the deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15365732\charrsid4142902 s Pan Am. Salary? Mrs. Davis said in cross-examination that the Pan Am. loan }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12922562\charrsid4142902 had been originally made with the San Francisco branch but the loan was transferred to the }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6433645\charrsid4142902 Seattle}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12922562\charrsid4142902 branch which gave better terms and Seattle did not require her stock as collateral.}{\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12922562\charrsid9329404 }{\b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12922562\charrsid9329404 Ex.P.1N.6}{ \i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12922562\charrsid9329404 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12922562\charrsid4142902 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}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12922562\charrsid4142902 s salary. The conclusion I come to is that the first $20,000 loan and the second loan for the same amount and the in terest thereon 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. Moreover, I am not }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2497221\charrsid4142902 satisfied that the additional $5000 added to }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8663617\charrsid4142902 the first loan to make it up to }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 $25,000 was}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2497221\charrsid4142902 provided from the sale of Mrs}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 . Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s bank shares. There is no evidence that the additional $5000 was}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8663617\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 paid into the account in 1961 from which the cheque was drawn or that in 1961 it was not a j}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11216193\charrsid4142902 oint account. Even if it was Mr}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s. Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s sole account in 1961, there is nothing to suggest that community funds were not paid into it and us}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11216193\charrsid4142902 ed for community purposes. Mrs. Davis}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11216193\charrsid4142902 s statement that the}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 deceased had little opportunity for saving because of his domestic commitments reflects upon her credibility in the face of the above finding that the deceased in paying off}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8663617\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 2 x $20,000 loans from his salary saved substantially more tha}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11216193\charrsid4142902 n $40,000 in the 10 years 1961-}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 1971 when the interest thereon is included. In her evidence Mrs. Davis stated that she and the deceased entered into }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11216193\charrsid4142902 a marriage agreement annex RTH 4-}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 9 dated 6/10/61 because}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11216193\charrsid4142902 }{\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 the deceased and she}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 were going to invest in Fiji.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11216193\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 Her evidence }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11216193\charrsid4142902 conveyed the impression that it}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 was not she alone nor the deceased alone but both of them who were investing together. Had Mrs. Davis alone been investing in the Mocambo I think she would have automatically said so, but she frequently said }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 we}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6293169\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 and not }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 I}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 . She referred to a trip (or trips) mad}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6293169\charrsid4142902 e by the deceased to Hawaii }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 to discuss the Fijian projects}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2259198\charrsid4142902 with architects showing that he was very much involved in them. She is a business woman and was the sole owner in California of Tropical Pools Ltd. Which she purchased by realising some other Seattle Bank Stock. I think that if she were purchasing the Mocambo shares }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11953761\charrsid4142902 for herself they would have been entered in her name as was done in her purchase and personal management of Tropical Pools Ltd. But she never sold the 596 shares which were used as security and when that $20,000 loan was renewed for the thir d time her shares were not required as security. To conclude the saga}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10358113\charrsid4142902 of the }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6433645\charrsid4142902 Pan. }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10358113\charrsid4142902 Am. loan there was about $18,349 owing on it when deceased died. Letter Ex.P.1 (N3) dated 8/5/72 from Pan Am. shows that }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14900246\charrsid4142902 the loan was insured for $10,000 which Pan. Am. collected on the death of the deceased leaving a balance of $8,349 which was no doubt paid from the community fund. Yet Mrs. Davis }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2246272\charrsid4142902 proclaims that the deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2246272\charrsid4142902 s domestic commitments left him with little opportunity for saving.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2246272\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2246272\charrsid15935259 In para 16 Mrs. Davis says }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2246272\charrsid15935259 My husband and I}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2246272\charrsid15935259 made further investments in Fiji during 1965.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2246272\charrsid15935259 She does not say that she alone made them. She says 224 shares and 672}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2246272\charrsid4142902 debenture shares in Fiji Holdings (Mocambo) were purchased with cheque }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7996568\charrsid4142902 229 of 5/1/65 for $3,153.92. The cheque, Ex. 5, i s drawn by deceased on what appears to be his own account 01314 with the Bank of America. It would seem on the face of it that the shares were community property since they were registered in both names. But Mrs. Davis says she provided the money for them by selling more Seattle Bank shares and depositing the money in the bank as shown in the bank statement annex G of January 1965. The sums realised from the sale were $2,917 on 7/1/65 and $2,207.13 on 15/1/65. However, }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9854816\charrsid4142902 Ex. G}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7996568\charrsid4142902 is allegedly Mrs. Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7996568\charrsid4142902 s own bank statement but the above cheque }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9854816\charrsid4142902 229 of 5/1/65 was drawn not on Mrs. Davis}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9854816\charrsid4142902 s alleged bank account but on the deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9854816\charrsid4142902 s bank account which for some reason is not exhibited. There is nothing to support her testimony that cheque 229 drawn on the deceased}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9854816\charrsid4142902 s account was met by funds from her separate property i.e. from the sale of her Seattle Bank shares.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2246272\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par A problem arises in that the Mocambo share certificates }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8590306\charrsid4142902 show the shares to be the joint property of Mr. a}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 nd M}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8590306\charrsid4142902 r}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s. Davis with a right of survivorship. However, I think the problem is dispelled by }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8590306\charrsid4142902 the marital agreement of 6/10/61}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 which states in clause 3 that property acquired by the husband and wife during marriage shall become and remain community property. (Exce}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8590306\charrsid4142902 pt prope}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11544855\charrsid4142902 rty acquired}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 by gift, bequest, or descent.) My conclusion that the Mocambo shares were acquired from community funds makes them community property under clause 3 of}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8590306\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 the marital agreement. For the husband or wife to register there as jointly owned}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8590306\charrsid4142902 with a right to survivor}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11544855\charrsid4142902 ship would constitute a bre}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ach of that agreement. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8590306\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11544855\charrsid4142902 Turning}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 now to Fiji Resorts Shares (Yanuca Island) which were in the sole name of the deceased. In }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14701102\charrsid4142902 paragraph 18 of her affidavit M}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 rs. Davis again says}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16007210\charrsid4142902 }{\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917\charrsid12341917 "}{\b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4002814 M}{ \b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11544855\charrsid4002814 y husband}{\b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14701102\charrsid4002814 and I}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 paid for }{\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 our}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 initial investment in Fiji}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14701102\charrsid4142902 Resorts with cheque No. 247 for $12,500.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 The cheque, annexe H, dated 3.6.64, is signed by the deceased alone and comes from an account which she says was hers but which was operated as a jo}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11544855\charrsid4142902 int account. A study of cheques }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 a}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14701102\charrsid4142902 nd bank}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 statements do}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14701102\charrsid4142902 es not show that the account w}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 hich is No.701314 was her separate liability and asset. She states that the $12,500 cheque (which is also tendered as Ex.6) was not met until 7.10.75 whe}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2909934\charrsid4142902 n the Bank of America took the p}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 romissory note, annex }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 J}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 , for $12,500 which is dated 7.10.65 and jointly signed}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2909934\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 by the }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2909934\charrsid4142902 decea}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11544855\charrsid4142902 sed and Mrs.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2909934\charrsid4142902 Davis. No lo}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 an statement or bank record has}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2909934\charrsid4142902 been produced showing when and }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 how that promissory note was paid. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2909934\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7622831 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16007210\charrsid4142902 The $12,500 loan was re-}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 newed on 20.1.66 by}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16007210\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 Mrs. Davis}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s personal promissory note for the same amount. There i}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16007210\charrsid4142902 s nothing }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 to show how much was owing on the promissory note when it was renewed, or the purpose for which it was renewed. I have no doubt on the evidence that t}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16007210\charrsid4142902 he Bank of America looked to M }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 rs. Davis as well as to de}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16007210\charrsid4142902 ceased for repayment of the $12,}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 500. It was finally repaid on 19.8.66}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16007210\charrsid4142902 from the account 701314 (supra}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ) as}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7622831\charrsid4142902 revealed}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11544855\charrsid4142902 by the bank statement annex M&L}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7622831\charrsid4142902 , which records a credit item of $24,384, a sum which was received from the sale on 11.8.66 of the Davis}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7622831\charrsid4142902 s home at Woodside, California. (Para 20 of her affidavit). \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6819972 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7622831\charrsid4142902 \par The house at W}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 oodsid}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7622831\charrsid4142902 e and the other real estate own}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ed by them was community property but in spite of that the proceeds were paid into account 701314 which}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7622831\charrsid4142902 Mrs.} {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 Davis says was her separate account. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7622831\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 It is apparent t}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9006253\charrsid4142902 hat the account N}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 o. 7013141}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9006253\charrsid4142902 , although in Mrs. Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9006253\charrsid4142902 s name, was operate}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 d by them as a joint account and received community funds and was}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9006253\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 not reserved for her separate property. Shortly before t}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9006253\charrsid4142902 he above mentioned sale of the W}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 oodside house they had mortgaged it for $58,000 under a deed of trust dated}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9006253\charrsid4142902 24.1.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8873439\charrsid4142902 66 Ex.P.1 (}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9006253\charrsid4142902 0). Mrs. Davis said in evidence }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 that the amount of the existing mortgage was }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8873439\charrsid4142902 $}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 24,000. The balance left for their use would be $}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15823057\charrsid4142902 34,000. Where did that money go}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ? I}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15823057\charrsid4142902 t}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 is not reflected in t}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15823057\charrsid4142902 he account No. 701314. Apparently w}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 hen the $12,500 promissory note}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15823057\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 was re-newe}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15823057\charrsid4142902 d on 20.1.66 the deceased and M}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 rs. Davis knew substantial community funds wer}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15823057\charrsid4142902 e at hand. There is nothing to }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 indicate that she used any of her Seattle Bank stock as security for the $12,500. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15823057\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 The defence argue that a further sum of $2,377 paid to (Yanuca Island) Fiji Resorts by the deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s own cheque Ex.P.1(D) dated 2.2.68 drawn on his account}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12721299\charrsid4142902 No. 3484 was really funded by M}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 rs. Dav}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12721299\charrsid4142902 is. The deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12721299\charrsid4142902 s cheque Ex.P.1}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 (D) is reflected in his bank statement Ex.P1(E), dated 12.3.68, showing that it increased his overdraft to $3,256. His next bank statement dated 11.4.68 Ex.P.1(F) shows a deposit of $2,600 which put}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12721299\charrsid4142902 the account in credit. The $}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 2,600 came from a cheque Ex. P 1 (G) dated }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12721299\charrsid4142902 3}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14319063\charrsid4142902 . 2. 68, drawn on Mrs. Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s purported separate account 701314, and paid in to the deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s account on 21.3.68. I do not accept that those}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14319063\charrsid4142902 d}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ocuments show or provide a reasonable inference }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2099980\charrsid4142902 that Mrs. Davis in effect paid }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 the aforesaid sum of $2377 to}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14319063\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 Fiji Resorts. There could have been substantial community funds in account 701314 as for example the monies}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14319063\charrsid4142902 received from a sale of the Woodside house, and I a}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 m}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14319063\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 not satisfied that it operated solely as her o}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14319063\charrsid4142902 wn account. The statements E}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 xs.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14319063\charrsid4142902 P.1(E & F}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ) show a payment in to the deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s acco}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14319063\charrsid4142902 unt of $959.87 on 1.3.68 and $}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 826.97}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8663617\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14319063\charrsid4142902 on 15.3.68 apart from M}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 rs. Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s cheque for $2,600. The deceased at the time was receiving $35,000 per year as a pilot but it is not reflected in any bank statements before the court. Which account, I w}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3483798\charrsid4142902 onder, was his salary paid into}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ? It does not}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3483798\charrsid4142902 appear to go to his account (E}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 x.P.1 E & F) (supra) yet his salary see}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3483798\charrsid4142902 ms to have been paid monthly. T}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 here has been no endeavour to show what happened to that substantial salary. }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6367070\charrsid4142902 He appears to have had more tha} {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 n one account with the Redwood City}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6367070\charrsid4142902 branch of the Bank of Americ}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 a. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6367070\charrsid4142902 \par The affidavit of Francis Chua HockHai, S}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ecretary}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6367070\charrsid4142902 of the defendant company, shows}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 that two lots of Yanuca Island (Fiji Reso}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2099980\charrsid4142902 r}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ts) shares were acquired by the}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6367070\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 deceased in his own name between 23rd October 1967}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6367070\charrsid4142902 and 1st July 1}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 968 i.e. a period of 8 months. In that time he purchased 25,180 shares at \'a31.0.0 each. They were later converted to $2 shares. It is submit}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6367070\charrsid4142902 ted by the defence that the bulk}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 of these shares were paid for from the proceeds of sale of the house at Woodside.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6367070\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 By way of mortgage and sale the sums of $34,000 and $24,000 were realised in 1966 i.e. a total of $58,000. That su}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6367070\charrsid4142902 m coupled with the $2,377 and $12,500 loan would go a long w}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ay towards the purchase of 25,180 x \'a3 1 shares in 1967. But it would have to lie dormant for 18 months or so before b}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11418194\charrsid4142902 eing used to purchase the Yanuca}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 shares in October 1967 and July 1968. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11418194\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 During 1967 and 1968 the deceased and Mrs. Davis lived at two different addresses according to their income tax returns, annexed to her affidavit. They}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11418194\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 purchased an apartment for $41,500 which was, according to her evidence, paid for from joint income. In February 1971 they sold it for $42,500.00. Another house in Menlo Park, California }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11418194\charrsid4142902 w}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 as sold for $32,000}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8663617\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 in October, 1971. It had originally cost $26,500. That information does not help t}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11418194\charrsid4142902 o trace the source of the }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2099980\charrsid4142902 funds }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11418194\charrsid4142902 used to purchase the Yanuca Shares in 1967 and 1968. Apart from the $12,500 cheque of 3.6.64 no cheques have been tendered to show from what account the 25,180 x }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6097975\charrsid4142902 \'a3 1 Yanuca shares were purchased.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16607925\charrsid4142902 \par \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 It is surprising that income tax returns for 1948 and cheques and bank statement going back to 1961 as well as other accounts should be available and not more recent records. The docume nts tendered by the defence have been selected to try and show that some shares were Mrs. Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s separate }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8411107\charrsid4142902 property}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3407939\charrsid4142902 , that the rest }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 were community property, and }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3407939\charrsid4142902 that none }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10493586\charrsid4142902 were the deceased}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10493586\charrsid4142902 s separate property. If}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 Mr}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10493586\charrsid4142902 s}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 . Davis }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10493586\charrsid4142902 had pre-deceased Mr. Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10493586\charrsid4142902 s }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 would he}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14685479\charrsid4142902 have declared that}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 most of the Mocambo shares held }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8411107\charrsid4142902 in their joint names }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 were not community property but }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8411107\charrsid4142902 were Mrs. Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8411107\charrsid4142902 s }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 separate property and sho}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14685479\charrsid4142902 uld be }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8411107\charrsid4142902 assessed for her }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14685479\charrsid4142902 estate}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14685479\charrsid4142902 s death duties; w}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ould he}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14685479\charrsid4142902 have volunteered that }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 the Yanuca shares held in his own name were not his separate property but were community property and therefore not exempt from death duty and that half of them should rank for death duties as Mrs. Davis}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14685479\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 share. If the Commissioner suspected in the hypothetical case of Mrs. Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s demise that the Yanuca shares}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8663617\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 we} {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14685479\charrsid4142902 re community property and not M}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 r. Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s separate property would the latter be able to produce bank statements, and cheques of his own which have not been tendered to this Court to }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14685479\charrsid4142902 support a contention that they }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 were his separate property. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14685479\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 I do not think that my comments }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14685479\charrsid4142902 are out of place }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 in the light of the kind of one sided }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14685479\charrsid4142902 records tendered }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 by the defendants. Mr. Handley asked }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14685479\charrsid4142902 who could }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11738793\charrsid4142902 go back as far as M}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 rs. Davis has done in }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11738793\charrsid4142902 presenting }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 accounts. The answer}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14685479\charrsid4142902 } {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2521676\charrsid4142902 is determined by one}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2521676\charrsid4142902 s marital property laws a}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 nd the}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14685479\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2521676\charrsid4142902 amount of property a married }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 couple accrues from investment. It is clearly essential in California and in U.S.A. to retain records of separate and community property in cas}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2521676\charrsid4142902 e of divorce and death. Mr. & }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 Mrs. Davis were obviously conscious}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2521676\charrsid4142902 of this because, according to M}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 rs. Davis,}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14685479\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2099980\charrsid4142902 the marital}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14697603\charrsid4142902 property agreement of October, 1961 was}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8663617\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 entered into because she had a great deal of separate property at a time when}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8079523\charrsid4142902 they were proposing to invest i}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 n Fiji. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8079523\charrsid4142902 \par There w}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 a}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8079523\charrsid4142902 s}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 reference to a. ship called }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 the Rebel}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 which was purchased in Denmark and brought to Fiji.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16735267\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 It was purchased in the deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s name as evidenced by a Bill proving its sale for $18,000. Mrs. Davis claimed it as separate property evidencing this by a cheque Ex. 18 dated 10.2.71 and drawn on Tropical Pools Ltd., her separately owned firm. She says she sold 591 Seattle Bank sha}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7370917\charrsid4142902 res to finance the purchase. Fu}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 rther cheques Exs.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7370917\charrsid4142902 P.1K totalling $26,000 (approximatel}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 y) were made out in payment for repairs to the vessel in Denmark. The t} {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7370917\charrsid4142902 otal sum invested in }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7370917\charrsid4142902 the Rebel}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 was $U.S.4}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7370917\charrsid4142902 4,000 of which about $}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 29,000 was drawn on}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7370917\charrsid4142902 the account of Tropical Pools}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 , but two p}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7370917\charrsid4142902 ayments amounting to $15,000 w}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ere made in the name of}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7370917\charrsid4142902 the deceased. The Courts in U.S}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 .A. have accepted that }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 the Rebel}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 was the property of Tropical Pools Ltd. If Mrs. Davi}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7370917\charrsid4142902 s had pre-deceased M}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 r. Davis would he have relied on the regist ration being; in his name and avoided pointing out that }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 the Rebel}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 was Mrs. Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s separate prop}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7370917\charrsid4142902 erty and liable to death duties}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ? \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7370917\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8795128\charrsid4142902 After M}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15756436\charrsid4142902 rs. Davis and M}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 r. Surke the family accountant, had given }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8795128\charrsid4142902 evidence the }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 Commissioner a}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15756436\charrsid4142902 ccepted that }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15756436\charrsid4142902 the Rebel}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15756436\charrsid4142902 was th}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 e separate property of Mrs. Davis and withdrew his claim for death duties on its value}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15756436\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 of $40,000. However, I mention it because it indicated the need for particularity in tracing separate property where it is necessary to rebut presumptions of separate ownership which arise when possessions are held in}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8663617\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 the name of one spouse. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16140349\charrsid4142902 \par In my view there has}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 definitely been no tracing which reveals that }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3751420\charrsid4142902 any part of the Yanuca shares w}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ere purchased with Mrs. Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s separate property. Why}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3751420\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 did Mrs. Davis not produce all the cheques used f}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3751420\charrsid4142902 or purchase of all the shares; }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 a}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3751420\charrsid4142902 n}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 d all the b}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8596437\charrsid4142902 ank statements relative thereto}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ? It has not been said that they}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3751420\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 have been lost or dest}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3751420\charrsid4142902 royed. The investments began in 1961. Mr. Davis died in 1972. The period between is not unusually long. }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 In 1972 it wa}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9987833\charrsid4142902 s known that references to commun}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ity property and separate property would arise. Consequently Mrs. Davis a}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9987833\charrsid4142902 nd her advisers are not casting}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 back from 1979 to 1960 or thereabouts but from 1972. Mrs. Davis stated categor ically that the deceased had no separate property. I accept that evidence because it is supported to some extent by the marital agr}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8596437\charrsid4142902 eement of October 1961 annex RTH}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 4-9}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9987833\charrsid4142902 to M}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 r. Holmes first affidavit. The preambles thereto state that property held in their joint names at the date of the agreement is community }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8596437\charrsid4142902 property that}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 Mrs. Davis has inherited property during the marriage and the agreement clarifies the position relating to }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9987833\charrsid4142902 community property and separate}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 property. Nowhere is it }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13306988\charrsid4142902 stated that the deceased holds s}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 eparate property. Having regard to the }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9987833\charrsid4142902 lack of cheques and bank statement}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s relating to the purchase of the }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9987833\charrsid4142902 bulk of the Yanuca Island share}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13306988\charrsid4142902 s}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 , and the om}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9987833\charrsid4142902 ission of records relating to bank}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 statements recording the deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9987833\charrsid4142902 s and Mrs. Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9987833\charrsid4142902 s salary payme}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 nts into the community fund, it ha}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13306988\charrsid4142902 s}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 not been shown in the slightest degree that all the Fiji shares could not have been purchased from community property. It seems that although the defendants have failed to establish that all the}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9987833\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 Mocambo shares and part of the Yanuca shares were}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9987833\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 Mrs. Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s separate property}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9987833\charrsid4142902 .}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 I am satisfied that the Yanuca shares were not the deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s separate property but were community property. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9987833\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid4805454\charrsid4142902 I find that all the shares an}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 d bank deposits in Fiji were community property at the time of }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid4805454\charrsid4142902 the deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid4805454\charrsid4142902 s death. It remains}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 to consider the effect}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid4805454\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 in Fiji}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid4805454\charrsid4142902 of the m}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 arital agreement of October 1961. Dicey}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '} {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s Conflict of Laws, 8th Edition at p.629 R.110, states that the terms of a marriage contract govern the righ}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid4805454\charrsid4142902 ts of the husban}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 d a nd wife in respect of moveables. Sub-rule 1. at p.631 states that the marital contract is governed by the law of the matrimonial domicile. Thus the rights of the deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid4805454\charrsid4142902 to the marital property during his lifetime are determined under the marital agreemen t of October 1961 as construed under California law. The expression separate property and community property used in the marital agreement are common to Californian law and not to Fiji law.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid4805454\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 It is clear from the relevant sections of the Civil Code of California annexed to Strader}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s affidavit a}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7998962\charrsid4142902 nd cases cited by Schainbaum an}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 d Strader that the}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7998962\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 earnings of the husband and wife during }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7998962\charrsid4142902 marriage are community property; money earned by}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 a spouse from the use of his or her separate property is c}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7998962\charrsid4142902 ommunity property (e.g. M}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 rs. Davis}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s salary as a Director of Tropical Pools was community property although the company was her separate property; but dividends paid by the company were her separate p}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7998962\charrsid4142902 roperty). Ho wever the husband ha}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s absolute control of community property and may dispose of it as he wishes. The wife may apply to the court to deter inconsiderate or fraudulen}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7998962\charrsid4142902 t disposition of community prope}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 rty. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7998962\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 Under Californian law only half the community property belongs to the estate of a deceased spouse for death duty purposes. Estate duty payable in Fiji is}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7998962\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 determined under S.5 of the Estate and Gift Duties Ordinance, Cap. 178. As a result of my finding that all the shares in Fiji are community property one has to determine under Fiji law to what extent the community property is liable to be assessed for death duty. The fact that only half of it is taxable under Californian estate duty l}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6496648\charrsid4142902 aw is no indication that the sam}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 e statutory rule applies in Fiji. The portions of S.5 which the parties rely upon are}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6496648\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9180852\charrsid4142902 S.5 (}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 1}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9180852\charrsid4142902 ) (}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13306988\charrsid4142902 a}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ), 1(e), 1(h), (1}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9180852\charrsid4142902 ) (}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 i). \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7998962\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9180852\charrsid4142902 S.5 (}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 1}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9180852\charrsid4142902 ) (}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 a) excludes from estate duty all property held by a deceased as trustee for another. The defence submitted that the deceased was a trustee of the commu}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12738801\charrsid4142902 nity property to the extent of M}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 rs. Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s half interest and th}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12738801\charrsid4142902 at her ha}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 lf should be exempt. In my view the husb}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12738801\charrsid4142902 and}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12738801\charrsid4142902 s control over community p}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 roperty in }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12738801\charrsid4142902 California is not as limite}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 d as that of a trustee.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12738801\charrsid4142902 During his lifetime he doe s not have to ensure that the wife receives a half-share of the income which finds its way into the community.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par Commun}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7417569\charrsid4142902 ity property is a varying fund }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 which fluctuates according to the earnings and expenses of the spouses and profits which may accrue from com munity investments. It is liable for medical expenses, education and maintenance of the children and other domestic requirements all and each of which receive such priority and share in the community funds as the husband sees fit. He may give more to one child than another, more to himself than to his wife or vice versa. One can present oth}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12912411\charrsid4142902 er illus}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 trations which}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6714788\charrsid4142902 show that the husband is not a}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 trustee of the kind envisaged by the law of Fiji. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12912411\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 The Commissioner submits that the whole of the community property}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12912411\charrsid4142902 and not simply the deceased}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12912411\charrsid4142902 s h}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 alf is assessable for death duties under S.5(1)(h) whi}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12912411\charrsid4142902 ch states that property ove}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 r which the deceased had a general power of appointment }{\b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid944901 at the time of his death}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 is liable for death duty. He argues that the deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s powers over community property under the Californian law amount to a general power of appointment under Fijian law. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12912411\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 He also contends that all the Fiji shares, even if they are all communi}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5054938\charrsid4142902 ty property, come under }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6714788\charrsid4142902 S.5 (}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5054938\charrsid4142902 1) (i) (i) &}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 (ii) which states tha}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5054938\charrsid4142902 t assessable property includes:-}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5054938\charrsid4142902 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5054938 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 (i) Any property situate in Fiji at the death of deceased comprised in any settlement, trust or other disposition of property (including the proceeds of the sale or conv}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8085325\charrsid4142902 ersion of any such property and}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 all investments for the time bei ng 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 Ordinance }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5054938\charrsid4142902 \endash }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5054938 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5054938\charrsid4142902 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8085325 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 (i) by which an inter}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5054938\charrsid4142902 est in that property or in the }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8085325\charrsid4142902 p}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5054938\charrsid4142902 roceeds of the sale thereof is }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 reserved, either expressly or by implaction, to the deceased for his l}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3096302\charrsid4142902 ife or for the life of an}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 y other pers}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3096302\charrsid4142902 on or for any period determined}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 by reference to the death of the deceased or of any other person; or \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3096302 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3096302\charrsid4142902 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3096302 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 (ii) which is accompanied by the reservatio n or assurance of, or a contract for, any benefit to the deceased for the term of his life or of the life of any other person or for any }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3764026\charrsid4142902 period determined by reference t}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 o t}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16649008\charrsid4142902 he death of the deceased }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3764026\charrsid4142902 of a}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ny other person; \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764026 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3764026\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6819972 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 The contentions of the Commission}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16649008\charrsid4142902 e}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13834617\charrsid4142902 r under S.5(1) h and under S.5(1}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 )(i)(i) & (ii) were both considered in}{\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 }{\b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 Ochberg}{ \i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 }{\b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 v. Commissioner of Stamp Duties}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 in 49 (1949)}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13834617\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 State Reports }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13834617\charrsid4142902 (N.S.W.) }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 248, by the State}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s Full Court of Appeal. That case is remarkably similar to the instant case. Ochberg was domiciled in South Africa at the tim}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13834617\charrsid4142902 e }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 of his marriage and he died on 11th December, 1937 at wh}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13834617\charrsid4142902 ich time he had property in N}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 .S.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13834617\charrsid4142902 W. Letters of administration w}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ere taken out in South Africa and re-sealed in N.S.W. The action}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13834617\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 was to determine to what extent his property in N.S.W. was liable for Australian deat}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10886134\charrsid4142902 h duty.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7765385\charrsid4142902 Under South African law}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 all property belonging to either spouse at the}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7765385\charrsid4142902 time of marriage and property}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 acquired during marriage becomes community property (As in}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7765385\charrsid4142902 California the parties can make their own}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 agreement controlling marital property). The property in N.S.W. was communit}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7765385\charrsid4142902 y }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 property. The community property is vested in the}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7765385\charrsid4142902 m jointly subject to the husband}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7765385\charrsid4142902 s exclusive authority to control, mana}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ge and administer the community prope}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7765385\charrsid4142902 rty subject to the wife}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7765385\charrsid4142902 s right}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 to protect herself, as in California, against the husband}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7765385\charrsid4142902 prodigality by}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 an application to the court. On his death th}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7765385\charrsid4142902 e husband}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7765385\charrsid4142902 s authority, as in Cali}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 fornia, cease}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10886134\charrsid4142902 s and the surviving spouse, as }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 i}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10886134\charrsid4142902 n }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 California,}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7765385\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 is entitled to one half of the community property.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7765385\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 It is apparent that the }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 joint interest}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 of the spouses}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7765385\charrsid4142902 in South Africa and California}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 i}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7765385\charrsid4142902 n the community property during their lives is not the same as a joint interest of the kind known to English law where }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10886134\charrsid4142902 the whole beneficial interest in}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7765385\charrsid4142902 a joint estate vests in the survivor(s).}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par \par In Och}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11949324\charrsid4142902 berg}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11949324\charrsid4142902 s case, as in the instan}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 t}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11949324\charrsid4142902 case, the husband pre-deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 the w}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11949324\charrsid4142902 ife and the question ar}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10886134\charrsid4142902 ose as }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11949324\charrsid4142902 t}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 o whether }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11949324\charrsid4142902 the wife}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11949324\charrsid4142902 s }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10886134\charrsid4142902 h}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 alf of th}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11949324\charrsid4142902 e community property held in New South Wal}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 es}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13133373\charrsid4142902 was as}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ses}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11949324\charrsid4142902 sable for duty under the law of New South Wa}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 les. The Full Court}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6714788\charrsid4142902 held }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13133373\charrsid4142902 that it was assessable under S.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 1}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13133373\charrsid4142902 02(2)(e) and S}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 .102(2)(j) of the } {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13133373\charrsid4142902 Australian Stamp Duties Act 1920, which are similar to}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 Fiji}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13133373\charrsid4142902 S.5(1)(i) a}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 nd}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13133373\charrsid4142902 S.5(1)(h) respectively. T}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 he O}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13133373\charrsid4142902 chberg property in New South W}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ales consisted of bonds and once again there is a }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13133373\charrsid4142902 similarity with the instant ca}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 se. The ju}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13133373\charrsid4142902 dgment delivered by Jordan C. J. referred to the Comm}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 issioner}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s contentio}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13133373\charrsid4142902 n }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 th}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13133373\charrsid4142902 at}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 under }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13133373\charrsid4142902 the marital contract which is implie}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 d }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13133373\charrsid4142902 by the statute law of }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 South Africa}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6972873\charrsid4142902 there was a}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 disposition of property}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6972873\charrsid4142902 under S. 102(2) (e) (correspon}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 din}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6972873\charrsid4142902 g to our S.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 5 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6972873\charrsid4142902 (1) (i) by the deceased of one-half}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 of the bonds to his wife}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6972873\charrsid4142902 , but an interest in them was }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 reserve}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6972873\charrsid4142902 d to him for his life and there was a reservation of or contract for a benefit }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8983175\charrsid4142902 to him for the term of his life. The learned C.J. stated near the top of p.255, \par \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12673416 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 The correctne}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9044597\charrsid4142902 ss}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12673416\charrsid4142902 of these submissions depends upon the lega}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 l effect of that}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8663617\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12673416\charrsid4142902 part of the law of S.A.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10886134\charrsid4142902 which p}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 rovides}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12673416\charrsid4142902 , in effect, that the wife}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12673416\charrsid4142902 s half as well as the husband}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12673416\charrsid4142902 s half is }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12673416\charrsid4142902 subject to the marital power.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6819972 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12673416\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 He proce}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12673416\charrsid4142902 eded further down that page}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 to express the Full Court}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12673416\charrsid4142902 s view of the }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12673416\charrsid4142902 lega}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 l effect of the marital power,}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 stating, \par }{\fs24\cf0\lang2057\langfe1033\highlight7\langnp2057\insrsid12673416\charrsid4142902 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13986504 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13986504\charrsid4142902 It would however I think}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 be}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13986504\charrsid4142902 contrary to the scheme of community property -}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 to conclude th}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13986504\charrsid4142902 at it required all existing and after acquired prop}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 erty to}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13986504\charrsid4142902 be divided into }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10886134\charrsid4142902 vigorously}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13986504\charrsid4142902 separated halves}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 , the husband}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10886134\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 being entitled to administer them both}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13986504\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 but entitled to have personal enjoyment only of his own half, the wife}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s half being left intact except in}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13986504\charrsid4142902 so far as it is applied by him for her}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 benefit. Community of}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8663617\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 property appears by necessary implication to provide}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13986504\charrsid4142902 a scheme by which the whole of the comm}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 unity property is administered }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5124721\charrsid4142902 by }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 the husband and utilised by him in any way he thinks fit for the bene}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5124721\charrsid4142902 fit of himself, his wife and h}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 is family. The }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5124721\charrsid4142902 interests of himself and his w}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ife are }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5124721\charrsid4142902 thus the continually fluctuating halves of a}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 necessarily }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5124721\charrsid4142902 fluctuating whole. When the husband takes anything}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 for hi}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5124721\charrsid4142902 s own benefit he reduces his own}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 half and his wife}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s half of the whole property by on}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5124721\charrsid4142902 e moiety of each amount taken}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 . Hence a beneficial interest in his wife}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s half is reserved to him. The view is borne out}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5124721\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 by th}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5124721\charrsid4142902 e provision that the wife may p}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 rotect herself against }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 prodigality}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 by her husband by obtaining }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 from the}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5124721\charrsid4142902 court a }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5124721\charrsid4142902 separatio bonorum.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5124721\charrsid4142902 Fu}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 rther the }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5124721\charrsid4142902 provision that upon the death of one spouse}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5643439\charrsid4142902 the marital power of the husband ceases \endash and the survivor is entitled to half the estate indicates that }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 until death (subject to a separatio bo}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5643439\charrsid4142902 norum) of one spouse the community property}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 is to be administered by the }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 husband as a whole, the whole and every p}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5643439\charrsid4142902 art of }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 it being available to be applied by him for the personal benefit of himself and his family. \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5643439 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5643439\charrsid4142902 \par }\pard \ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid5643439 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 For these reasons I am of the}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5643439\charrsid4142902 opinion that the}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 evidence shows that the wife}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s half of the bonds was dutiable}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5643439\charrsid4142902 under S.102 (}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 2}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5643439\charrsid4142902 ) (}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 e). It follows that, in my opinion, the wife}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s half was dutiable under}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8663617\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid273609\charrsid4142902 S.102 (}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5643439\charrsid4142902 2) (}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid273609\charrsid4142902 j)}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5643439\charrsid4142902 .}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5643439\charrsid4142902 From }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 tha}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5643439\charrsid4142902 t judgment it is apparent that the wife}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5643439\charrsid4142902 s half was liable for duty under para (i) and para (ii) of S. 102(2) (e}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ) of t}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5643439\charrsid4142902 he N}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid809914\charrsid4142902 .S. Wales Act which are the same as para (i) and para (}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ii) of our S.5(1) (i).}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3417825 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5643439\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6819972 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 The judgment at p.254 refers to the statutory definition of }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 di}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3417825\charrsid4142902 sposition of property}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3417825\charrsid4142902 quoting S.100 (a) and (c) of the N.S.W}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 .}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3417825\charrsid4142902 A}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ct which are the same as the Fiji definition of disp}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3417825\charrsid4142902 osition of property appearing}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 in the Fiji S.2}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10886134\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 (disposition}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3417825\charrsid4142902 of prope}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 rty)}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 para (a) & (c).}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3417825\charrsid4142902 \par \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 The Australian j}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7427656\charrsid4142902 udgment does not explain why the full Court concluded }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7828777\charrsid4142902 that }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7828777\charrsid4142902 the material power}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12066686\charrsid4142902 of the husband in Ochberg}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12066686\charrsid4142902 s case amounted under their S}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 .102 (2) (j)}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12066686\charrsid4142902 to a general power of appointment over the comm}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 unity property held by the deceased at the time of his death. C}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12066686\charrsid4142902 learly some thought was given b}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 y the Full Court }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12066686\charrsid4142902 to that conclusion because at p.254 the judgment}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 quotes the statut}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12066686\charrsid4142902 ory definition of }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13568981\charrsid4142902 a}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12066686\charrsid4142902 general pow}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 er of appointment}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 which is similar for the purposes }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12066686\charrsid4142902 of this}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 case to the definition in the Fiji}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12066686\charrsid4142902 S.2. The N}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 .}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12066686\charrsid4142902 S.W}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 . }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid4675101 S }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 102(2}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13898733\charrsid4142902 ) (}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 j) is the same as the Fiji }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13898733\charrsid4142902 S.5 (}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 1} {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13898733\charrsid4142902 ) (}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 h). \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7828777\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1049086\charrsid4142902 Ochberg}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1049086\charrsid4142902 s case has been referred to in two N.Z. judgments without adverse comment but the}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 y have indic}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1049086\charrsid4142902 ated that}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid273609\charrsid4142902 the facts in Ochberg were some}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1049086\charrsid4142902 w}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 hat differe}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1049086\charrsid4142902 nt from those in the N.Z.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13898733\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 cases. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13898733\charrsid4142902 \par In }{\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13898733\charrsid4142902 Re Manson }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13898733\charrsid4142902 (deceased) 1964, N.Z.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid273609\charrsid4142902 L.R. 25}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13898733\charrsid4142902 7 the N.Z. court of Appeal was considering whether a power vested in a}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 beneficiary under a will was a general power. In the course of its judgment the Court referred to Ochberg}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s case in the following}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13898733\charrsid4142902 terms which appear at p. 269:-}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13898733\charrsid4142902 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11558468 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13898733\charrsid4142902 The Full Court of N.S.W. decided that the property was dutiable p}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 rimarily because there was a}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13898733\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13898733\charrsid4142902 disposition}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13898733\charrsid4142902 within the mea}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ning giv}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13898733\charrsid4142902 en to that term in that statut}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 e. That was so because community }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13898733\charrsid4142902 proper}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ty by necess}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11558468\charrsid4142902 ary }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 implication, provided a scheme by which the}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8663617\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11558468\charrsid4142902 w}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 hole of community property could be administered}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11558468\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 by the Husband and utilised by him}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11558468\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 in any way he thought fi}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11558468\charrsid4142902 t for the benefit of himself, hi}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s wife and his fami}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3960763\charrsid4142902 ly. This power remaining in the }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 husband amounted, in the view of the Court, to}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11558468\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 a reservation sufficient to create a disposition of }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11558468\charrsid4142902 property within the meaning of }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3960763\charrsid4142902 S.102 (}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 2}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3960763\charrsid4142902 ) (}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 c). That the Court went on to say,}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11558468\charrsid4142902 very briefly and in conclusion,}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 that it followed th}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11558468\charrsid4142902 at the wife}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11558468\charrsid4142902 s hal}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 f}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8663617\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11558468\charrsid4142902 was also dutiable under }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3960763\charrsid4142902 S.102 (}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11558468\charrsid4142902 2)(j).}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 The reason why }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11558468\charrsid4142902 is not enlarged upon and we take}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 it that it was that, having the power to utilise the whole of the f}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11558468\charrsid4142902 und for his own purposes and tho}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 se of his wife and family the husband had power to dispose of it.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11558468 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11558468\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6819972 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 Clearly the}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13568981\charrsid4142902 N.Z.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 Court regarded the husband}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3960763\charrsid4142902 marital power in Ochberg}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3960763\charrsid4142902 s case as amounting to a}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 general power of appointment. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid853429\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 The N.Z. Court was at that time considering the meaning of general powers of a}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13568981\charrsid4142902 ppointment as defined in the N.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 Z. }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13568981\charrsid4142902 statute, S.5 (1}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2887108\charrsid4142902 ) (h), Estate &}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5899126\charrsid4142902 Gift Duties A.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 1955, which closely corresponds to our }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2887108\charrsid4142902 definition thereof in the Fiji S}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 .2 and they}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2887108\charrsid4142902 said of Ochberg}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2887108\charrsid4142902 s case, at p.269 of their judgment, \par \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2887108 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 Alternatively it was argued t}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2887108\charrsid4142902 hat the property was caught by S}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 .102(2)(j) }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2887108\charrsid4142902 - }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6891747\charrsid4142902 whose wording is similar to our S.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 5}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6891747\charrsid4142902 (1}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ) (h) and wh}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6891747\charrsid4142902 ose expression }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 general power of appointment}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 is extended by a definition simila}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2887108\charrsid4142902 r to that contained in our S.2.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2887108 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2887108\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6819972 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2907212\charrsid4142902 Had there bee}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 n anything dubi}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3960763\charrsid4142902 ous about the }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2907212\charrsid4142902 decision in Ochberg that the husband}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2907212\charrsid4142902 s mar}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ital power amoun}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2907212\charrsid4142902 ted to a }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2907212\charrsid4142902 general power of app}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ointment}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2907212\charrsid4142902 there}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 can be little doubt that the N.Z. Court}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2907212\charrsid4142902 in Manson}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2907212\charrsid4142902 s case would have drawn}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 attention to it. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2907212\charrsid4142902 \par The other N.Z. case is In }{\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2907212\charrsid4142902 Re Going}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2907212\charrsid4142902 1951 (70) N.Z.L.R. 144 and again the Court of Appeal}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2907212\charrsid4142902 was considering what amounte}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 d to a general power of}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2907212\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 appointment in connecti}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2907212\charrsid4142902 on with a demand for death duty. Hay J. A}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 . in his judgment at the foot of}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2907212\charrsid4142902 P.173 said of }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3960763\charrsid4142902 Ochberg}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3960763\charrsid4142902 s}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2907212\charrsid4142902 case:-}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2907212\charrsid4142902 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12547981 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 The judgment is almost wholly confined to a co}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2950904\charrsid4142902 nsideration of the circumstance}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s of the case in relation}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2950904\charrsid4142902 to the Australian para (c}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ) }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2950904\charrsid4142902 the equivalent of our para}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12547981\charrsid4142902 (j).}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 After deciding that the case fell within that para, the Court went on simply to state that it followed that the wife}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s half of the bonds, bei}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12547981\charrsid4142902 ng a portion of the joint estate was dutiable under para (j) the equiva}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 lent of our }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12547981\charrsid4142902 para}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 (h). The obvious reason for the latter part of the decision was that during the joint lives of the parties the community property was to }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12547981\charrsid4142902 be administered by the husband as a whole, the whole and every part of it being available to be applie}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 d by t}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12547981\charrsid4142902 he husband for the personal bene}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 fit of himself, his wife and his family. It is therefore un}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12547981\charrsid4142902 derstandable that while such a}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 power qua the wife}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s share vested in the husband whilst he lived he}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12547981\charrsid4142902 was possessed of a general power of appointme}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 nt within the extended meaning of that term in the}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12547981\charrsid4142902 Act, which is substantially }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 the same words as the definition in our }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12547981\charrsid4142902 Act.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6819972 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2950904\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 The Fiji section 5(1)(h) with its statut}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 ory definition of a power of appointment and S.5(1}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 )}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 (i) }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 (i) (ii) and (111) with its statuto}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 ry definition of disposition are}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 exp}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 ressed in similar terms. Therefore Ochbe}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 rg is relevant to the facts in the instant}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 case as are}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 the comments thereon of the le}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5899126\charrsid4142902 arned judges of the N.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 Z. Court of Appeal. Mr. Handley has}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 drawn attention to the wording of S.5(1)(h) which states that asse}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ss}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 able estate includes:-}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11085899 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 (h)-} {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 _________}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 any property situate}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 in Fiji at the deat}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 h of the deceased over }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 or in respect of which the decease}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 d had }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 at the time of his death}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 a general }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 p}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ower}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 of appointment.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6819972 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 He stresses that if there is a general power of appointment in respect of the Fiji shares it must be}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 one which the deceased held }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 at the time of his death.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 He submitted that the deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s powers necessarily ceased at the time of his death and therefore none of the shares were liable for death duties. He relied upon}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 }{\b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 Re Silk deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 , Australian Tax Rep.321, a judgme}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 nt}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 of the High Court of Australia}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 in 1976. It refers to a wife who survived her husband. She was entitled under his will to request the trustees to, }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 raise any sum(s) out of the capital. }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 O}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 f \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11085899 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 (half the residuary estate) and pay the same to my wife for her use and benefit.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6819972 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11085899\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 The Australian Commissioner for taxes contended that the will gave her a general power of appointment over half her deceased husband}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s residuary estate, and therefore it was assessable for tax on her death under S.7(1)(f) of the }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13445868\charrsid4142902 A}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ustralian act which is expressed in the same terms as our}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13445868\charrsid4142902 S.5(1)(h). The Australian Comm}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 issioner took the view that the words }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 at the time of death}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 meant }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 immediately before death.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 The High Court did no}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13445868\charrsid4142902 t uphold that contention and he}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ld that S7(1)(f) did not apply because the power did not exist }{\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 at the time of her death}{\fs24\ul\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 . \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13445868\charrsid4142902 \par Mason J. in his judgme}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 nt at p.327 said that he was reluctant to draw a distinction between the expre}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13445868\charrsid4142902 ssions }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13445868\charrsid4142902 at the time of deaths}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13445868\charrsid4142902 a}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 nd }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 immediately}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13445868\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 prior to d}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13445868\charrsid4142902 eath}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13445868\charrsid4142902 but that the Act itself ma}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 de the di}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13445868\charrsid4142902 stinction on four occasions in S}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 .7. He said that as death wa}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13445868\charrsid4142902 s the event which terminated the powe}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 r}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13445868\charrsid4142902 it could not exist a}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 t the time of death. The learned judge observed that the statutory definition of power of appointme}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13445868\charrsid4142902 nt did not assist in giving mea}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ning to the expression }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 at the time of death.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13445868\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 The defence in the instant case draw a parallel to mason J}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s reasoning by pointing out that the Fiji}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13445868\charrsid4142902 Statute uses the expression }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13445868\charrsid4142902 immediately before death}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13445868\charrsid4142902 as well as at }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13445868\charrsid4142902 the time of death}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par \par As was said in Silk}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s case it is difficult to accept that one can draw a fine distinction between the expressions }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 immediately prior to death}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 and}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8663617\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 at the time of death.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 As Jacobs J. pointed out in his dissenting judgment it is only in theory that one can conceive of a person making a decision in the instant before death. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3155143\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 There seems in ordinary parlance to be an instant of time between the certainty that there is still life and the certainty of death at which the last spark of life is extinguished and which is loosely referred to as }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 the time of death.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 Till that instant a man in theory possesses all his powers}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14175207\charrsid4142902 of disposition. The instant the spark}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 is extinguished he is already dead; }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 the time of death}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 has passed and such dispositions as are exercisable in his name are testamentary. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14175207\charrsid4142902 \par When S.5 (1) }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 (h) refers to }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 the time of death}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 the defence argue that it}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7493809\charrsid4142902 means}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 that instant when all life has passed away. One may counter that by}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14175207\charrsid4142902 saying that if such were the m}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 eaning th}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14175207\charrsid4142902 en the}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 legislature would have used the words}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14175207\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14175207\charrsid4142902 upon the death of.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14175207\charrsid4142902 If it mea}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ns the instant when the last spark of life }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1001448\charrsid4142902 is about to be extinguished it m}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ight be better expressed by the words }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 up to the }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1001448\charrsid4142902 time of death.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1001448\charrsid4142902 It appears to m}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 e that the expression }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 at the time of dea}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1001448\charrsid4142902 th}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1001448\charrsid4142902 is not an example of gramma}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 tical precision. The Australian High Court regarded it as an ambiguous phrase because they looked to}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1001448\charrsid4142902 other portions of the same }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 statute for assistance in resolving the ambiguity. They concluded that}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1001448\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 it did not mea}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1001448\charrsid4142902 n }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1001448\charrsid4142902 immediately before death}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1001448\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 because the statute used the expression }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 immed}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15031740\charrsid4142902 iately before death}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15031740\charrsid4142902 several tim}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 es and would have done so again}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1001448\charrsid4142902 if that was what was meant.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7629367\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 The relevant sections of the Fiji Statute are similar to the Australian Statutory pr}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8663617\charrsid4142902 ovisions.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8663617\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 There is a slight difference in the Fiji definition of a }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 general power of appointment}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 in that it is a little wider in scope but that does not affect the outcome of these deliberations. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7629367\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 Although S.5 uses the words }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 before death}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 on several occasions it only once uses the expression immediately be}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15031740\charrsid4142902 fore death.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15031740\charrsid4142902 It is found in S.5 (1}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 )(e) which uses the expressions }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 immediately before death}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 and }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 at the death}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 in the course of enacting that joint interests are assessable for death duty. It}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7629367\charrsid4142902 makes assessable for }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15031740\charrsid4142902 duty:}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7629367\charrsid4142902 -}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7629367\charrsid4142902 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15931173 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 ""}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7629367\charrsid4142902 (e}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ) the beneficial}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7629367\charrsid4142902 interest held by the deceased }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7629367\charrsid4142902 immediately before his death}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 in any property }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15931173\charrsid4142902 as a joint tenant or joint owner}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 with any other person or persons if that property was situate in Fiji}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15931173\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15931173\charrsid4142902 at the}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 death of}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 the dec}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15931173\charrsid4142902 eased; }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 ""}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6819972 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15931173\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 On the death of a joint owner his share in the whole passes by oper}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15931173\charrsid4142902 ation of law to the survivor(s);}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 his marriage, business partnership, contracts for}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15931173\charrsid4142902 his personal services, etc. are}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 likewise dissolved }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15931173\charrsid4142902 on death. In the absence of S.5(1}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 )(e) a claim for death duties against a deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s joint beneficial interest could be met with the argument that it only surv}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15931173\charrsid4142902 ived up to the time of death and}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 then automatically passed on death to the survivor(s) and therefore could not form part of his estate after his death. }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15931173\charrsid4142902 Para (e) avoids such argument and although assessme}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 nt occurs after death, by which time the deceased}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s joint beneficial interest has alrea}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15931173\charrsid4142902 dy accrued to the survivor, para (e}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ) still includes it in the deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s estate}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15931173\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 by making a joint interest hold immediately before death assessable for death duties. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15931173\charrsid4142902 \par S.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5985182 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15931173\charrsid4142902 5(1)(e}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ) in using}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15931173\charrsid4142902 the expression }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15931173\charrsid4142902 at the death of}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15931173\charrsid4142902 obviously mea}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ns the event of death as opposed to the instant before death. If the words }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 at the time}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8663617\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3686929\charrsid4142902 of death}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3686929\charrsid4142902 used in S.5(1}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 )(h) mean the event of death the Commissioner could argue that the legislature would have said so by u}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8663617\charrsid4142902 sing the words of S. 5 (1) (e), }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3686929\charrsid4142902 namely }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3686929\charrsid4142902 at the death of. }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3686929\charrsid4142902 Thus a reference to S.5(1) (e) for a}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ssis}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3686929\charrsid4142902 tance in resolving the meaning of the w}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ords }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 at the time of deat}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3686929\charrsid4142902 h}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3686929\charrsid4142902 merely tends to emphasise}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 the ambiguity. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3686929\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6697406\charrsid4142902 Therefore one must turn to other m}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 odes of interpretation in order to construe their meaning. If there}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6697406\charrsid4142902 are two possible meanings to a}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 statutory}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6697406\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 exp}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6697406\charrsid4142902 ression one of which is}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6697406\charrsid4142902 absurd }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9850375\charrsid4142902 and one of which gives it a sensible meaning}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9850375\charrsid4142902 the Court will take the sensible one.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9850375\charrsid4142902 \par A power to make testamentary}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 dispositions is not exercisable after death; it exists during life to include in one}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s wi}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9850375\charrsid4142902 ll provisions which take effect after death. Testamentary }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 powers not exercised during life cease on death. General }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7493809\charrsid4142902 p}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16649008\charrsid4142902 owers}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 of appointment cease on deat}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9850375\charrsid4142902 h. Therefor, when S.5(1)(h) spea}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ks of a power held }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 at the time of his death}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 it would be meani}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9850375\charrsid4142902 ngless if it refers to powers held }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9850375\charrsid4142902 a}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 t the death of.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7493809\charrsid4142902 A corpse has no powers. I}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9850375\charrsid4142902 f my}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 reasoning is correc}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9850375\charrsid4142902 t and logical and if S.5(1}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 )}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9850375\charrsid4142902 (h) becomes}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 meaningless by reason of such a construction then the inclusion}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9850375\charrsid4142902 in S.2 of a definition of}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7493809\charrsid4142902 a}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9850375\charrsid4142902 general power of appointm}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12417286\charrsid4142902 ent would be a waste of legislative}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 time for the reasons following. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12417286\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 S.5(1)(h) is the only portion of the Ordinance}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12417286\charrsid4142902 which refers to a general power of appointment}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ex}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12417286\charrsid4142902 cept for S.2 which defines it as :-}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12417286\charrsid4142902 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12417286 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12417286\charrsid4142902 any power or authority which enables the donee}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 or other holder thereof, or}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12417286\charrsid4142902 would enable him i}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 f}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12417286\charrsid4142902 he was}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7493809\charrsid4142902 of }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 full capacity}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12417286\charrsid4142902 , to obtain or appoint }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 or dispose of any }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12417286\charrsid4142902 property or to charge any sum}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 of money}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12417286\charrsid4142902 upon any property as he}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 thinks fit for}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12417286\charrsid4142902 his own benefit, whether}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 exercisable orally or by instrument inter vivos or by will}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8663617\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12417286\charrsid4142902 or otherwise howsoever _________________.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12417286\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6819972 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12417286\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 If}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12417286\charrsid4142902 in S.5(1)(h) the expression }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12417286\charrsid4142902 at the time of his death}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12417286\charrsid4142902 means}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12417286\charrsid4142902 at the death of}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12417286\charrsid4142902 then the definition of a}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 general power in S.2 would become superfluous}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12417286\charrsid4142902 and}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16059190\charrsid4142902 unnecessary beca}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 use the d}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16059190\charrsid4142902 efinition is only inserted for the purposes of S.5(1) (h), but, as I have said S. 5 (1) (h), has no meaning if it speaks from death. A dead man could not exercise that general power of appointment which the}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8663617\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16059190\charrsid4142902 legislation in S}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 .2 has so carefully defined. In fact the inclusion t}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16059190\charrsid4142902 he definition in the Ord. would}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 be an exercise in sheer futility. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16059190\charrsid4142902 \par S.2 defines }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16059190\charrsid4142902 the dutiable e}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 s}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16059190\charrsid4142902 tate}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 as the estate of a deceased computed and }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16059190\charrsid4142902 constituted in accordance with S.5. S.5(1) commences as follows :-}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16059190 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16059190\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16059190\charrsid4142902 5(1}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ) in computing for the purposes of this Ordinance, the final balance of the e}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16059190\charrsid4142902 state of a deceased person, his estate shall }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 be deemed to include }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16059190\charrsid4142902 and consist of the }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 following classes of }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16059190\charrsid4142902 property :-}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16059190\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6819972 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16059190\charrsid4142902 \par It then sets out in pa}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ras }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16059190\charrsid4142902 (a) to (i) th}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid4396102\charrsid4142902 e classes of property which are}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16059190\charrsid4142902 deemed to fall within the deceased}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16059190\charrsid4142902 s estate}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid2039644\charrsid4142902 . Each paragraph o}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 f the subsection embraces a class or kin}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid678890\charrsid4142902 d}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 of property which is liable for death du}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid678890\charrsid4142902 ties as p}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 art of }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid678890\charrsid4142902 the deceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid678890\charrsid4142902 s estate. It would be absurd to include para}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 (h) if it did not describe a class of property forming part of a d}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid678890\charrsid4142902 eceased}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid678890\charrsid4142902 s estate but this is what would ha}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 ppen if the words }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 at}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid678890\charrsid4142902 the time of death}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid678890\charrsid4142902 were to mean }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 on the}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid678890\charrsid4142902 death of.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid678890\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7102541\charrsid4142902 S.5 (1}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 )}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid678890\charrsid4142902 (h) would become meaning less}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 . By }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid678890\charrsid4142902 constructing the }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 words }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 at the time of his death }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 as }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid678890\charrsid4142902 meaning }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid678890\charrsid4142902 up to the time of his death}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 or }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 immediately}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid4396102\charrsid4142902 before death,}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7102541\charrsid4142902 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 S.5(1)(h) would then include property }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid678890\charrsid4142902 over which the deceased had a }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 general power of}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid678890\charrsid4142902 appointment up }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 to the time of his death and would }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid678890\charrsid4142902 comply with }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 the obvious intention of the legislature }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid678890\charrsid4142902 by giving a meaning to S.5 (1)(h) and by giving some sensible intention to the i}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14052584\charrsid4142902 nclusion in S.2 of a definition of a general power of appointment.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid678890\charrsid4142902 \par I consider th}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid4396102\charrsid4142902 at the expression at the tim}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid678890\charrsid4142902 e of}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 de}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid678890\charrsid4142902 ath should be construed as meaning immediately}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 before death. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14052584\charrsid4142902 \par I am disposed to the view that I can properly apply the reasoning of the Full Court of N.S.W. in Ochberg}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14052584\charrsid4142902 s case as }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16649008\charrsid4142902 expla}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7102541\charrsid4142902 ined}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14052584\charrsid4142902 by the N.Z.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7102541\charrsid4142902 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14052584\charrsid4142902 Court of Appeal (Supra). In m y opinion the deceased under the marital agreement held a general power of appointment over all the Fiji shares i.e. the community property in Fiji up to the time of his death. I accordingly find that all the Fiji shares are assessable for death duty unde r s.5 (1) (h). \par \par Turning now to s.5 (1) (i) it makes assessable for death duty. \par \par }\pard \ql \fi-360\li1080\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1080\itap0\pararsid7102541 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14052584\charrsid4142902 (i) any property situate in Fiji at the death of the deceased comprised in any settlement, trust or other disposition of property (including the proceeds of the sale or convers ion of any 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 Ordinance- \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6819972 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14052584\charrsid4142902 \par }\pard \ql \fi-270\li990\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin990\itap0\pararsid7102541 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7102541\charrsid4142902 (}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5785307\charrsid4142902 i}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14052584\charrsid4142902 ) by which an inte rest in that property or which in the proceeds of the sale thereof is reserved, either expressly or by implication, to the deceased for his life}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5785307\charrsid4142902 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}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14052584\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6819972 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5785307\charrsid4142902 \par }\pard \ql \fi-360\li1080\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1080\itap0\pararsid7102541 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7102541\charrsid4142902 (i}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5785307\charrsid4142902 i) Which is accompanied by the reservation or assurance of, or a contract for, any benefit to the deceased for the term of his life or of the life of any other person or for any period determined by reference to death of the decea sed or of any other person; or \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6819972 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5785307\charrsid4142902 \par }\pard \ql \fi-360\li1080\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1080\itap0\pararsid7102541 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7102541\charrsid4142902 (iii}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5785307\charrsid4142902 ) by which the deceased has reserved to himself the right by exercise of any power to restore to himself or to reclaim that property or the proceeds of the sale thereof.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5785307\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8663617 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5785307\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5785307 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5785307\charrsid4142902 It is expressed in very much the same terms as s .102 (2) (c) of the Australian Act considered in Ochberg}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5785307\charrsid4142902 s case. Any differences in wording are immaterial in applying the reasoning in Ochberg to the facts of the instant case. The Fiji Shares in the instant case were, as in Ochberg}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5785307\charrsid4142902 s case, community property. \par \par It was agreed in Ochberg}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5785307\charrsid4142902 s case that under South African law as under Californian law the spouses are presumed to enter into the community property agreement.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7560075\charrsid4142902 The law imposes the arrangement upon them although they can, as under Californian law, make their own agreement. In the instant case the deceased and Mrs. Davis had made their own marital agreement for community of property.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5785307\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7560075\charrsid4142902 \par The court held in Ochberg, P.255, that under the Aust.S.102 (c) the South African marital agreement amounted to }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7560075\charrsid4142902 a dispo sition of property}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7560075\charrsid4142902 made by the deceased by virtue of the implied contract involved in his marriage whereby one half of the bonds passed to his wife, but an interest therein was reserved to him for life; and there was a reservation of, or contract for, a b enefit to the deceased for the term of his life.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7560075\charrsid4142902 \par \par In the instant case the comparable disposition of property under the Fiji s.5 (1) (i) arises under the marital agreement of October 1961 whereby one half of the shares passed to Mrs. Davis but an interest therein was reserved to the deceased for his life. \par \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16595529\charrsid4142902 Following the reasoning adopted by Jordon C.J. p. 254 which I have already quoted at length I find that Mrs. Davis}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12341917 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16595529\charrsid4142902 s half of the Fiji shares is dutiable under s.5 (1) (i), (i) & (ii).}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7560075\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16595529\charrsid4142902 \par There have been no submission relating to the shares acquired after the death of the deceased and I take it that there is no attempt to include them in the assessable estate. \par \par The parties have requested that I should not attempt to calculate the amount of duty payable but simply to state what proportion of the Fiji shares I regard as assessable for death duty. \par \par I accordingly give judgment for the plaintiff for duty of the whole of the Fiji shares and direct the defendants to pay the death duty assessed thereon by the}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12589406\charrsid4142902 C}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16595529\charrsid4142902 ommissioner. \par \par By consent of the parties the question of costs is deferred for agreement between them following delivery of this judgment or failing agreement by application to the court. \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12589406\charrsid4142902 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12589406 {\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12589406\charrsid4142902 (sgd) (J.T. WILLIAMS) \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8663617 {\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12589406\charrsid4142902 JUDGE}{ \b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16595529\charrsid4142902 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12589406 {\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12589406\charrsid4142902 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid10370777\charrsid4142902 26th October, 1979 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6819972 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12869071 Lautoka}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid6819972\charrsid4142902 \par }}