NO. 443.–IN THE HIGH COURT OF JUSTICE (KING’S BENCH DIVISION).–

2ND JUNE, 1920.

COURT OF APPEAL.–

9TH AND 10TH FEBRUARY, 1921.

HOUSE OF LORDS.–

23RD AND 24TH FEBRUARY, AND 13TH MARCH, 1922.

Income Tax – Office or employment of profit – Income Tax Act, 1853 (16 and 17 Vic. c. 34), Section 2, Schedule E; Income Tax Act, 1842 (5 and 6 Vic. c. 35), Section 146, Schedule E, Third Rule, and Income Tax Act, 1860 (23 and 24 Vic. c. 14), Section 6.