Michie's Executors v. Michie and Others [1905] ScotLR 42_386 (21 February 1905)

Michie's Executors v. Michie and Others [1905] ScotLR 42_386 (21 February 1905)

The bequest to a parent 'for behoof of his family' creates a trust for the children, who, being all of full age, are entitled to immediate payment. The whole expenses of administering the will are chargeable against the one and one-fourth share destined to the sixth parties, but such expenses do not include estate duty (which is a debt of the estate) or legacy duty (which is chargeable to the legatees). Only executors appointed by the testator or as specified representatives are entitled to share in the bequest to executors; assumed executors are not so entitled.

Citation
[1905] ScotLR 42_386
Parties
Pursuer: Michie's Executors; Second Parties/respondents: William Michie and Mrs Jane Michie or M‘Lean; Third Parties/respondents: Children of William Michie and Mrs Jane Michie or M‘Lean; Fourth Parties/respondents: Children of Charles Michie; Fifth Parties/respondents: Margaret Michie and Children of Mrs Anne Michie or Smith; Sixth Parties/respondents: Church of Scotland's Committees of the Aged and Infirm Ministers’ Fund and of the Small Livings Fund
Jurisdiction
Scotland
Judgment Date
21 February 1905
Procedural Posture
Special Case (succession/trusts) / Judgment of Inner House, First Division
Outcome
Declaratory judgment on construction of will and entitlement to shares and bequests.
Legal Topics
Construction of Wills, Bequest for Behoof of Family, Trust Expenses, Incidence of Estate and Legacy Duty, Executors' Rights to Bequest
Succession Trusts and Estates Construction of Wills Bequest for Behoof of Family Trust Expenses Incidence of Estate and Legacy Duty Executors' Rights to Bequest

Case Brief

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Parties

Michie's Executors

Pursuer

William Michie and Mrs Jane Michie or M‘Lean

Second Parties/respondents

Children of William Michie and Mrs Jane Michie or M‘Lean

Third Parties/respondents

Children of Charles Michie

Fourth Parties/respondents

Margaret Michie and Children of Mrs Anne Michie or Smith

Fifth Parties/respondents

Church of Scotland's Committees of the Aged and Infirm Ministers’ Fund and of the Small Livings Fund

Sixth Parties/respondents

Procedural Posture

Special Case (succession/trusts) / Judgment of Inner House, First Division

Legal Issues

  1. 1 Whether a bequest to a parent 'for behoof of his family' constitutes a trust for the children or a beneficial interest for the parent
  2. 2 Whether children of full age are entitled to immediate payment under such a bequest
  3. 3 Whether expenses of administering the estate and government duties are chargeable against the whole estate or only a specific share

Ratio Decidendi

The bequest to a parent 'for behoof of his family' creates a trust for the children, who, being all of full age, are entitled to immediate payment. The whole expenses of administering the will are chargeable against the one and one-fourth share destined to the sixth parties, but such expenses do not include estate duty (which is a debt of the estate) or legacy duty (which is chargeable to the legatees). Only executors appointed by the testator or as specified representatives are entitled to share in the bequest to executors; assumed executors are not so entitled.

Court Disposition

Declaratory judgment on construction of will and entitlement to shares and bequests.

Orders

  • Second parties entitled to demand immediate payment of one-fifth share of residue from first parties, exclusive of specified items.
  • Third parties (children) entitled to immediate payment from second parties, shares divisible equally among them.