WAS IT A GIFT?.

Dominion, Volume 27, Issue 69, 14 December 1933, Page 10

WAS IT A GIFT?.

Litigation Over Clifford Estate DECISION RESERVED By Telegraph.—Press Association. Cliristcliurch, December 13. Did the late Sir George Clifford at any time before his death make a gift of the whole of his' interest in the historic Flaxbourne Estate to his son, the present baronet, Sir Charles Clifford? This was the main question before his Honour Mr. Justice Ostler to-day when the trustees and executors of the will contended that the action of the Commissioner of Stamp Duties in including in the assessment of the estate the sum of £570,647, the principal and interest owing under the mortgages of this gift to Sir Charles was wrong. The respondents contended that no such gift was made by Sir George, and if it was made it was not completed, and in any case the assessment was incorrect. The question for the opinion of the court was whether the sums were rightly included in the amount upon which death duty was assessed in respect of the estate. In outlining the history of the case counsel went back nearly 60 years when the late Sir Frederick Weld and the late Sir Charles Clifford, grandfather of the present baronet, set. up as partners in the Flaxbourne Estate of 50,000 acres. Sir George Clifford died on April 17, 1930, leaving estate the final balance of which had been provisionally assessed at £570,647. Included in such assessment was his interest in certain land in Marlborough known as the Flaxbourne Estate. The appellants alleged that some time in 1920 Sir George Clifford made a gift of his interest in the whole of this estate to Sir Charles, and such gift was completed. Decision was reserved.