NO. 379.–IN THE HIGH COURT OF JUSTICE (KING’S BENCH DIVISION).–

8th and 15th December, 1915.

COURT OF APPEAL.–

27th February and 3rd March, 1916.

(By consent of the parties, the second case was to be governed by the decision in the first case.)

Income Tax. – Assessment under Schedule D. – Chargeability of an infant where such infant has no trustee or guardian. – Income Tax Act, 1842, Sections 41, 44, 51, 53 and 173. – Income Tax Act, 1853, Section 2, Schedule D. Rule for Writ of Prohibition discharged.

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