SPECIAL COMMISSIONERS OF INCOME TAX v PEMSEL. (1890-1898) 3 TC 53
NO. 141.–IN THE HOUSE OF LORDS.
MARCH 20TH, 21ST, and 24TH, 1890, AND JULY, 20TH, 1891.
Income Tax. – Exemption. – Charitable Purposes. – Lands are vested in trustees in trust to apply the rents and profits in maintaining (1) the missionary establishments among heathen nations of the Moravian Church, (2) a school for the children of ministers and missionaries, and (3) certain religious establishments denominated choir houses.