General power of appointment is not property for probate duty unless the statute clearly says so.

A general power of appointment was treated as distinct from property and, by itself, did not make the donee owner of the subject matter. Probate duty under Article 11 of Schedule 1 to the Court-fees Act was chargeable only on the amount or value of the property in respect of which probate was granted, and the later valuation form did not clearly enlarge that charge to property affected only by such a power. Section 91 of the Succession Act likewise indicated that the power remained separate from owned property unless a contrary intention appeared. On that basis, the statute was not construed to extend the duty by implication, and property subject only to a general power of appointment was not liable to probate duty.

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Issues: Whether property over which the deceased had only a general power of appointment was liable to probate duty as property in respect of which probate was granted under the Court-fees Act.

Analysis: A general power of appointment is distinct in law from property, and does not by itself constitute property of the donee. The probate fee under Article 11 of Schedule 1 to the Court-fees Act is charged on the amount or value of the property in respect of which probate is granted, and the later valuation form in Schedule 3 did not clearly extend the charge to property subject only to a general power of appointment. Section 91 of the Succession Act also shows that such a power is treated as something separate from owned property unless a contrary intention appears. The legislative language was held insufficient to displace the ordinary distinction between property and power or to enlarge the duty by implication.

Conclusion: Property subject only to a general power of appointment was not liable to probate duty under the Court-fees Act, and the petition failed.

Ratio Decidendi: Liability to probate duty cannot be extended by implication to property subject only to a general power of appointment unless the statute clearly and expressly includes it within the charge.

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