WILL INTERPRETED

Evening Star, Issue 23865, 21 April 1941, Page 6

WILL INTERPRETED

SUPREME COURT FINDING STATUS OF LEAGUE OF NATIONS Lengthy reserved decision was delivered by Mr Justice Kennedy in the Supreme Court this morning'in the matter of the interpretation of the will of the late Howitt Key Wilkinson. Parties to the action were the Perpetual Trustees Estate and Agency Company of New Zealand Ltd., tho trustees, as plaintiff, and the League of Nations Union of New Zealand and the Commissioner of Stamp Duties as defendants. The action was heard in November and December of last year. At the hearing Mr F. B. Adams appeared for the plaintiff, Mr H. M‘Cormick (Wellington) for the League of Nations, Mr J. M. Paterson for the Commissioner of Stamps, Mr J, S. Sinclair for the widow (Margaret Wilkinson) and for the children (Laura Eva Cameron, Frank Howitt Wilkinson, Maurice Howitt Wilkinson), a daughter-in-law (Dolly Wilkinson/), living grandchildren. and Frank Howitt Percy Wilkinson. _ Other beneficiaries under the will were the National Council of the Y.M.C.A., Dr Chapman as representing the Y.W.C.A.,• the Rev. J. L. Robinson as representing the Presbyterian Church, Hector Christie as representing the Boy Scouts, and Ruth Herrick as representing the New Zealand branch of the Girl Guides. They were all represented at the hearing' by Mr H. L. Cook.

In the course of bis judgment His Honour stated Howitfc Key Wilkinson, .a merchant, of Dunedin, died on September 10, 1936, leaving a will and two codicils, probate of which was granted the plaintiff and two sons, Maurice Harold and Frank Howitt Wilkinson. After making specific bequests deceased bequeathed all his real and personal property to bis trustees upon trust, to administer as such and to pay the income derived therefrom to certain interested parties. After making certain yearly provisions the balance of income was to be .divided between the League of Nations, the Y.W.C.A., the Y.M.C.A., the'Presbyterian Church for stated purposes, the Boy Scouts, and the Girl Guides. After dealing with the legal definition of the words “ total income ” as contained in the, will, His Honour went on to deal with the question as to whether the five organisations named were entitled to the capital producing the income. Dealing with them all except the League of Nations, lie stated that from the language of the will it was apparent that tlie testator’s intention was not that the capital stun should he paid to them, hut that they should have .shares of income paid to them from time to time The gifts were not gifts under which the legatees were entitled to receive the capital from which the income referred to arose.

The third question was whether the gifts were valid or void as perpetuities. The charitable gifts were not subject to

the rules against perpetuities, and accordingly the gifts to the societies and bodies other than the League of Nations Union were not valid as perpetuities.

The gift to the League of Nations Union required special consideration, His Honour continued. There were two gifts to it and it was admitted that one of these must fail unless it could he shown the Union was a charity. After a lengthy review of the position and of the Covenants of the League, His Honour said he could not conceive of it being a charity. In his view it was not.

Giving his finding based upon this decision, His Honour said the first of the two gifts was valid. Dealing with the second gift, he continued: “ An unlimited gift of income to a society docs not amount to a gift of the corpus if it is shown that it is given for the benefit of future members. Such a gift is void. . . It follows that the gift to the League of Nations Union contained in clause 12 (g) is void and there is an .intestacy. The property in the gift there given to the League of Nations Union will go as on an intestacy to the next of kin.”

The costs of all parties other than those of the Commissioner of Stamps, taxed as between solicitor and client, would be paid out of the estate, His Honour concluded.