Under his father’s will a bequest was made in the following form:— “I bequeath to my trustees during the life of my son the sum of 1000l. per annum. . . . and I direct that the said sum shall be held by my trustees upon trust in the absolute discretion of my trustees from time to time and for such period or periods either continuous or interrupted as they shall think fit and proper to pay the same unto or to apply the same or any part thereof in or towards the maintenance and personal support or benefit of my said son in such manner as my trustees shall think fit; but I declare that my said son shall hereby acquire no right to the said sum or any part thereof but every payment . . . . shall be deemed to be voluntary. . . ." Provision was then made that out of this 1000l. 500l. only should be paid to the son during the life of his wife. The son in fact received 500l. from the trustees during the year ending 31st December 1899.