BOARD OF CONSERVATORS OF THE SEVERN FISHERY DISTRICT v O’MAY (Surveyor of Taxes). (1913-1921) 7 TC 194
NO 396.–IN THE HIGH COURT OF JUSTICE (KING’S BENCH DIVISION).–
23RD JUNE, 1919.
Income Tax. – Liability. – Income Tax Act, 1842, Section 100, Schedule D, Case VI; Income Tax Act, 1853, Section 2. The Severn Fishery Board is a statutory authority set up and maintained for the protection of the fisheries within its district. In order to provide funds to meet administration expenses and the cost of upkeep of the fisheries, the Fishery Board is empowered to issue licenses at certain rates and to prohibit people from fishing without those licenses.