COLTNESS IRON COMPANY v BLACK (Surveyor of Taxes). (1875-1883) 1 TC 287
NO. 49.–IN THE COURT OF EXCHEQUER (SCOTLAND).–FIRST DIVISION.
6th February 1879 and 29th April 1880.
IN THE HOUSE OF LORDS.
7th April 1881.
Income Tax. – Deduction not allowable for Expenses of Pitsinking.
At a Meeting of the Commissioners for General Purposes acting under the Property and Income Tax Acts for the Middle Ward of the County of Lanark, held at Hamilton, upon the 7th day of November 1878, for the purpose of hearing and disposing of appeals under the Acts for the year ending 5th April 1879.