754 SUCCESSION DUTY.

just manage to exist on my wife's. We have hard work to get on, but I will try to pay you a little at a time if you will let me. I am sure that I am anxious to get out of your debt. I will endeavour to send you a little next week."-Held, a sufficient acknowledgment within the 9 Geo. 4, c. 14, s. 1, to take the case out of the Statute of Limitations: Per Bramwell, B., and Channell, B.Dissentiente, Martin, B. Lee v. Wilmot,

SUCCESSION DUTY.

469

(1). "Succession" derived from exercise by Donee of general Power of Appointment charging Annuity on Lands, and New Succession acquired by Annuitant from him, as Predecessor.

In 1851, a testator devised certain real estate to his wife for life, with a general power of appointment. The testator died in 1856, and in 1858 his wife exercised the power by appointing an annuity of 2007. a year, charged upon the lands, in trust for the wife of the testator's nephew.-Held, that under the 4th section of the Succession Duty Act, 1853, the testator's wife, at the time she exercised the power, became entitled to the property appointed as a "succession," and that the annuitant acquired a new succession from her, not from the testator, as predecessor, and was therefore liable to pay 107. per cent. duty. The Attorney General v. Archer Upton, Robert Upton and Henry Jenkinson,

336

(2). Real Estate devised to Trustees with Power to appoint Agents, Receivers, Surveyors, Bailiffs, &c., and to pay them out of the Rents and Profits.

A testator devised his real estate

VENDOR AND VENDEE.

to trustees, upon trust to pay out of the rents and profits certain annuities and the interest on mortgage debts, and subject thereto upon trust for C. for life with remainders over. The entire management of the estate was vested in the trustees, and they were authorized to appoint agents, receivers, surveyors, bailiffs and others, and out of the rents and profits to pay the persons so employed such reasonable salaries, wages or other allowances as the trustees might think fit.--Held, that, in estimating the succession duty, the cestui que trust was not entitled

description of any of the properties, or if any error shall appear in the particulars of sale, such mistake or error shall not annul the sale of the lot to which such mistake or error may relate, but in such case a reasonable compensation or equivalent shall be given or taken as the case may require either way, such compensation or equivalent to be settled by two referees, one to be appointed by either party, or an umpire to be named by the referees before they enter upon the reference, whose decision shall be final." The plaintiff was the purchaser of a house, and after the execution of the conveyance, he discovered an error in the rental as stated in the particular, and accordingly claimed compensation.

Held.-First, that the condition was not limited to errors discovered before the conveyance was executed, and that he was entitled to compensation.

Secondly, that the settlement of the amount of compensation by the referees was not an "arbitration" within the meaning of the 12th and 13th sections of the Common Law Procedure Act, 1854. Boss and Another v. Helsham and Others, 642

VENUE.

See PRACTICE, (1).

WAGER.

See RACE, (1).

WATERCOURSE.

See NUISANCE. RESERVOIR.

Right to Maintain Action for Abstraction of Water flowing to Plaintiff's Mill through Artificial Stream made by permission of Riparian Proprietor.

In the year 1801, by memorandum in writing, not under seal, a riparian proprietor agreed to allow the plaintiff, the occupier of a mill erected on land abutting on a natural stream, to make a goit through the land of the former, the latter paying for the privilege the annual sum of 58. The goit was made, and from thence the water of the stream flowed through it to the plaintiff's mill, which it worked, and then returned into the stream at a point below. The defendant abstracted the water above the point where the goit commenced, whereby the flow to the plaintiff's mill was diminished.-Held, that the plaintiff was not a mere licensee, but acquired under the agreement a right in respect of which he could maintain an action against the defendant for abstracting the water. Nuttall v Bracewell,

WILL.

See DEVISE.

WITNESS.

See EVIDENCE, (3).

WRIT OF SUMMONS.

See AMENDMENT.

714