23rd and 24th April, 1913.

  The statement of this case and the judgment of Mr. Justice Hamilton in the King’s Bench Division are printed in an earlier part of the present volume of Tax Cases (Part I. pp. 48-58). The case came on for hearing in the Court of Appeal before the Master of the Rolls and Buckley and Kennedy, L.J.J., on the 23rd and 24th April, 1913, when judgment was reserved. On the 2nd May judgment was given in favour of the Crown with costs, affirming the judgment of the Count below.

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