Government v Crart's Executors [1912] ZATPD 134 (18 November 1912)

Administration of estates. - Estate duty. -Transvaal
estate - Debts due from. - Executor' s account. -
Deduction. -Act 28 of 1909, sec. 10 (4).

In terms of sec. 10 (4) of Act 28 of 1909, debts due from
the Transvaal estate of a deceased although payable
elsewhere must be deducted from the account framed
by the legal representative of the deceased.

From such account must be deducted the amount of a
debt due to a creditor resident outside the Transvaal
as security for which the deceased had pledged
portion of his Transvaal assets.