(q) Willis v. Brown, 10 Sim. 127.

(r) Under the judicial construction of stat. 27 Eliz. c. 4, made perpetual by 39 Eliz. c. 18, s. 31, and avoiding conveyances made with intent to defraud subsequent purchasers. see Sug. V. & P. 712 sqq.; 2 Dart, V. & P. 889 sq., 5th ed.; 1003 sq. 6th ed.; 914 sq., 7th ed,; Wms. Real Prop. 79, 21st ed.

(s) The date of the passing of the voluntary Conveyances Act, 1893 (56 & 57 Vict. c. 21 , providing that voluntary conveyances, if in fact made bond and without any fraudulent intent, should no Longer be deemed fraudulent within the meaning of stat. 27 Eliz. c. 4, or be defeated thereunder.

(t) Not by his heirs or assigns: Doe d. Newman v. Rusham, 17 Q. B. 723; Lewis v. Rees, 3 K. & J. 132, 150; unless actually fraudulent: see Sug. V. ..V: P. 713; 2 Dart, V. & P. 902, 5th ed.: L021, 6th ed.: 931, 7th ed.

(u) Ramsay v. Gilchrist, 1892, A. C. 412.

(x)Prodgers v. Langham', 1 Sid 133; Sug. V. & P. 719, 720: 2 Dart, V. & P 901. 5th ed.; 1019, 6th ed.; 929, 7th ed.

(y) Stat. 13 Eliz. c. 5: Twyne's . 3 Rep. 81 a: 1 Smith. L C. 1: Richardson v. Smalhoood, Jac. 552; Re Ridler, 22 Ch. D. 71;

Bankruptcy within two or ten years thereafter.

2 Dart, V. & P. 905-910, 5th ed.; 1024-1030, 6th ed.; 934 - 942, 7th ed.; Williams on Settlements, 362, 363: see Re Johnson, 20 Ch. D. 389: Re Holland, 1902, 2 Ch. 360; Maskelyne v. Smith, 1903, ! K. B. 671.

(z) Stat. 46 & 47 Vict. c. 52, s. 47. Under the Bankruptcy Act, 1869 (32 & 33 Vict. c. 71), s. 91, voluntary conveyances by traders were similarly voidable. Voluntary conveyances are not so voidable under the Act of 1883 if the grantor die insolvent, but not bankrupt, and his estate be administered in bankruptcy after his death:Ex parti Official Receiver, re Gould, 19 Q. B. D. 92.

(a) A debtor becomes bankrupt at the exact moment of time when he commits the act of bankruptcy (if only one) on which a receiving order is subsequently made against him, or the first of several acts of bankruptcy, which shall be proved to have been committed by him within three months before the presentation of the bankruptcy petition on which such an order shall be made: stat 46 & 47 Vict. c. V2, 8. 43, amended by 53 & 54 Vict, c. 71, s. 20; Wright, J., Re Reis, 1904, 1 K. B. 45l, 455 (whose judgment on this point is not affected by the overruling of his decision on the main question in the case; see S. C, 1904, 2 K. B. 769; 1905, A. C. 442); Ponsford, Baker & Co. v. Union of London & Smiths Bank, 1906, 2 Ch. 440; Re Rumpus, 1908, 2 K B. 330; Wms. Pers. Prop. 266 - 269, 16th ed.

(b) See Halifax .hunt Stock Banking Co. v. Gledhill, 1891, 1 Ch. 31, as to stat. 13 Eliz. c. 5; and as to the Bankruptcy Act, 1883, Re Vansittart, 1893, 2 Q. B. 377; Re Brall, ib. 381: Re Carter and Kenderdine's Contract, 1897, 1 Ch. 776.

Voluntary conveyance of leaseholds.

Proof that a voluntary conveyance has not been avoided.

(e) See the last three eases cited in the previous note, and the la-' note but one.

(d) Price v. Jenkins, 5 Ch. D. 619; Harris. Tubb, 42 Ch. D. 79.

(e) Ex parte Hillman, re Pum-frey, 10 Ch. D. 622: Re Ridler, 22 Ch. 1). 74.

(f) Noyes v. Patereon, 1894, 3 Ch. 267. '

(g) Above, p. 1

(h) Re Marsh and Earl Granville, 24 Ch. D 11. 19.

(i) 2 Dart. V. & P. 999, 5th ed.: 1119, 6th ed.; 1033, 1034, 7th ed. Before the Voluntary Conveyances Act. 1893 (above . p.393, n. (s)) , if a man agreed to sell lands with the intention of defeating a voluntary conveyance thereof previously made by him, the Court would not enforce the specific performance of the conn-Met against an unwilling pur-chaser at the vendor's suit: Smith v. Garland, '1 Mer. 123: Johnson v. Legard, T. & R. 281; Clark v. Willott, L. R. 7 Ex. 313; v. Nicholls, L. R. II Eq. 391, depending on very peculiar circumstances. But the Court would specifically enforce the contract at suit of the purchaser: Buckle v. Mitchell, 18 Ves. 100; Rather v. Williams, L. R. 20 Eq. 210.

Liability to estate duty after a voluntary conveyance.

(k) Re Carter and Kenderdine's Contract, 1897, 1 Ch. 776; above, p. 394.

(I) Stat. 57 & 58 Vict. c. 30, ss. 1, 2 (1 c); see the chapter on the Death Duties in vol. ii.

(m) Stat. 10 Edw. VII. c. 8, s. 59 (1), substituting the period of three years for that of twelve months (the period originally specified in the Act of 1894) with regard to grantors dying on or after the 30th April, 1909, but not applying to any voluntary conveyance made before the 30th April, 1908, or made or effected for public or charitable purposes.

By sub-sect. '2, the enactments making gifts inter vivos so chargeable with estate duty are not to apply to gifts which are made in consideration of marriage, or which are proved to the satisfaction of the Inland Revenue Commissioners to have been part of the normal expenditure of the deceased and to have been reasonable, having regard to the amount of his income or to the circumstances, or which, in the case of any donee, do not exceed in the aggregate 100l. in value or amount.

Stamp duty on voluntary conveyances.

(n) Stat. 10 Edw. VII. c. 8, s. 59 (3).

(o) Or if the conveyance was made before the 30th April, 1908, fur one year; Bee last note but one.

(p) See A.-G. v. Earl Grey, 1898, 1 Q. B. 318, 2 Q. B. 534: 1900, A. C. 124.

(v)Stat, 10 Edw. VII.c. 8,s.73 (1, 2) (passed 29th April, 1910 . This section does not apply to a conveyance operating as a voluntary disposition of property to a body of persons incorporated l>y a special Act, if that body is by its Act precluded from dividing any profit among its members and the property conveyed is to be held for the purposes of an open space or for the purposes its preservation for the benefit of the nation. And by sub-sect.

A conveyance made for nominal consideration for the purpose of securing the repayment of an advance or loan, or made for effectuating the appointment of a new trustee, or the retirement of a trustee, whether the trust is expressed or implied, or under which no beneficial interest passes in the property conveyed, or made to a beneficiary by a trustee or other person in a fiduciary capacity under any trust, expressed or implied, or a disentailing assurance not limiting any new estate other than an estate in fee simple in the person disentailing the property, shall not be charged with duty under this section, notwithstanding that the circumstances exempting the conveyance from charge under this section are not Bet forth therein.