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Tenure

Normans, are these: (1) Frankalmoigne [free alms], by which religious corporations and their successors held lands of the donor, without any service other than the praying for the souls of the donor and his heirs. See FRANK-ALMOIGNE.

Power of Attorney

1859, s. 26 which applied to trustees, etc., only, and to the case only of death of the donor of the power S. 124 of the (English) Act of 1925 further provides that proof by an attorney

Marz-ool-maut

of one-third of the subject of the gift, if the donee had been put into possession by the donor, Labbi v. Bibbun, 6 NWP 159. To establish 'Marz-ool-maut there must be present at least the following conditions--

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Conditional limitation

defeasance of the estate first granted, and as a condition it was void, as no one but the donor or his heirs could take advantage of a condition broken; and the entry of the donor or his

gift tax

gift tax : an excise tax imposed on a donor for gifts of property made during the donor's lifetime see also annual exclusion, gift split gift at gift,

donation

in disguise compare simulation donation in·ter vi·vos [-in-tər-vī-vōs, -in-ter-vē-vōs] : a donation that transfers property owned by the donor and that takes effect upon the donee's acceptance compare gift inter vivos at gift donation mor·tis cau·sa [-mȯr-tis-kȯ-zə,

By contract or otherwise

10 of the Estate Duty Act, 1953 will not control the words 'to the entire exclusion of the donor' in the first limb. In other words, in order to attract the section it is not necessary that

In the course of carrying on the business etc

etc.' means that the gift should have some relationship with the carrying on of the business. If a donor makes a gift only while he is running the business that may not be sufficient to bring the

Donator nunquam desinit possidere antequam donatarius incipiat possidere

Donator nunquam desinit possidere antequam donatarius incipiat possidere. Dyer, 281.-(A donor never ceases to possess until the donee begins to possess.)

Donatrix

Donatrix, a female giver. See DONOR.

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