INTERNATIONAL LAW. Conflict of laws-Bank-French contract-Soviet decrees nationalising Russian banking-Action by French branch of Russian bank-Existence of plaintiff bank recognised by law of France, but not by law of England-Right of French branch to sue in England. (Banque International de Com. merce de Petrograd v. Gourassow. Ct. of App.).. 725 Independent State-Garnishee proceedings-Im- munity from jurisdiction-Submission to juris- diction in previous proceedings-Waiver of pro- tection International comity-Proof of indepen- dent sovereignty. (Re an Arbitration between the Duff Development Company Limited and the Government of Kelantan; Crown Agents for the Colonies (garnishees). Ct. of App.).......
Act 1918 (8 & 9 Geo. 5, c. 17), s. 5-Land Drainage (Ouse) Provisional Order Confirmation Act 1920 (10 & 11 Geo. 5, c. lxxii.), Schedule, art. 11. (Wheeler v. Ouse Drainage Board.).....
LANDLORD AND TENANT. (See EMERGENCY LEGISLATION.) (See FIJI.)
Agricultural holding-Compensation for disturbance -Different portions of holding held from different dates-Time limited for giving notice of intention to claim compensation-"Termination of Ten- ancy "-Agricultural Holdings Act 1908 (8 Edw. 7, c. 28), s. 48-Agriculture Act 1920 (10 & 11 Geo. 5, c. 76), s. 10, sub-s. 7 (b). (Swinburne ". Andrews. Ct. of App.). . . . Agricultural holding- Lease for a term- -Determin- able at end of seven years-Notice to quit in accordance with lease-Validity-Agriculture Act 1920 (10 & 11 Geo. 5, c. 76), ss. 13 and 28. (Edell v. Dulieu. Ct. of App.)..... Lease-Covenant not to assign or underlet demised premises without lessor's consent-Underletting of part with consent-Underletting of remainder .without consent-Forfeiture. (Chatterton v. Terrell. H. of L.)....
Lease Forfeiture-Date from which mesne profits are assessable. (Elliott v. Boynton.).. Lease Forfeiture on bankruptcy Notice-Length of notice No claim for compensation-Validity of notice-Waiver of forfeiture-Conveyancing Act 1881 (44 & 45 Vict. c. 41), s. 14 (1), (2), (6) ; Conveyancing Act 1892 (55 & 56 Vict. c. 13), s. 2 (2). (Civil Service Co-operative Society Limited v. Trustee of Sir J. R. D. McGrigor, Bart.)....... 788 Lease Option to purchase-No time limit prescribed within which option to be exercised-Rule against perpetuities. (Rider v. Ford.)..
(See LANDLORD AND TENANT.)
amended 1908, No. 241, s. 145. (Snushall v. Chairman, Councillors, and Inhabitants of the County of Kaikoura. Priv. Co.)
(See WORKMEN'S COMPENSATION.)
PARTICULARS OF SALE. (See VENDOR AND PURCHASER.)
PARTITION.
(See EXECUTOR.)
PATENTS AND DESIGNS. Threat of legal proceedings-Alleged infringement- No patent in person threatening Complete specification accepted-Right of action---Patents and Designs Act 1907 (7 Edw. 7, c. 29), ss. 10, 36— Patents and Designs Act 1919 (9 & 10 Geo. 5, c. 80), s. 20, Sched. (Ellis and Sons Limited v. Podgson. Ct. of App.)
PERMANENT ALIMONY. (See JUDICIAL SEPARATION.)
POLLUTION. (See HARBOUR.)
Marriage settlement-Trust of income for wife for life with reduction on survival and remarriage- Power of appointment to cease on remarriage- Dissolution of marriage and remarriage of wife- Effect on income and power of appointment. (Re Pilkington's Settlement; Pilkington Wright.)
POWER OF APPOINTMENT. Special power-Marriage settlement-Appointment by will-Indications of intention to or not to exercise-Maintenance and advancement- "If
any." (Re Slack's Settlement; Butt v. Slack.) 628 Will-Joint power of appointment to son and wife- In default as survivor should appoint-Marriage of son many years after will and death of testator -Death of wife-Joint power not exercised- Validity of appointment by husband before possible remarriage. (Re Miller; Miller Walcott.)
PRACTICE.
(See CRIMINAL LAW,)
(See DIVORCE.)
(See GOLD COAST COLONY.)
(See HABEAS CORPUS.)
(See LUNACY.)
Action in the King's Bench Division-Taxation of bill of costs-Appeal-" Matters of practice and procedure "Supreme Court of Judicature (Pro- cedure) Act 1894 (57 & 58 Vict. c. 16), s. 1, sub-s. 4. (Re Wingfields. Ct. of App.)
Discretion of trial judge-Action for dam- ages for alleged negligence Judgment for defen- dants No costs-Right of successful defendants to costs. (Jackson V. Anglo-American Oil Company Limited.) Evidence-Colonial marriage and registration of birth-Evidence (Colonial Statutes) Act 1907 (7 Edw. 7, c. 16), s. 1 (1)—Bermuda Marriage Act 1905 (No. 27), s. 30-Bermuda Evidence (Con- solidation and Amendment) Act 1905 (No. 20), s. 42 (1)-Colonial Regulations, s. 186. (Taylor . Taylor and Hooper.)
Jury County Court-Trial by jury-Rights of parties Application for jury-Refusal grounds- Congested lists-Onus--Discretion of County Court judge-Administration of Justice Act 1920 (10 & 11 Geo. 5, c. 81), s. 3.) (Calcraft v. London General Omnibus Company Limited.)... 794
Security for costs-Debt-Assignment-Attachment -Claim by assignees-Intervention by foreigner added as defendant-Foreign plaintiff-(Maat- schappij voor Fondsenbezit and another . Shell Transport and Trading Company Limited and others. Ct. of App.) Security for costs-Temporary absence of plaintiff from England - Innocent misdescription of address on the writ. (Chellew v. Brown. Ct. of App.) Shipping Controller-Licence to sell ship abroad Alleged tort-Extortion of money colore officii- Claim for money had and received-Cessation of Shipping Ministry-Transfer of liabilities Board of Trade--Action against Board of Trade -Department of Crown-Service of writ Ministry of Shipping (Cessation) Order 1921- Ministry of Munitions and Shipping (Cessation) Act 1921 (11 Geo. 5, c. 8), s. 1. (Marshall Shipping Company v. Board of Trade. Ct. of App.) .... Summons-Mistake in office Non-attendance of issuing party-Summons struck out-Order drawn up Jurisdiction to hear subsequently. (Rackham v. Tabrum.)
Trade union-Action claiming inspection of books and accounts and damages--Interlocutory motion -No agreement to treat as trial of the action-- Order made for inspection by member and his accountant-No undertaking as to damages required-Substantial relief claimed in action granted Contrary to usual practice. (Dodd v. Amalgamated Marine Workers' Union. Ct. of App.)
Writ of certiorari-Right of plaintiff to issue writ- Non-appearance of defendants Judgment in default of appearance-Judgment set aside- Judicature Act 1873 (36 & 37 Vict. c. 66), s. 90—— County Courts Act 1888 (51 & 52 Vict. c. 43), ss. 56, 114, 126. (Giusti Patents and Engineering Works Limited v. Maggs and others.).
PRINCIPAL AND AGENT. (See CANADA (ONTARIO).
Entrustment by owner to pretended agent for a specific purpose-Pretended mercantile agent -Fictitious person put forward as buyer-Sale of motor-car without authority-Larceny by a trick-Claim by owner against subsequent buyer -Estoppel-Factors Act 1889 (52 & 53 Vict. c. 45), s. 2-Sale of Goods Act 1893 (56 & 57 Vict. c. 71), 8. 21. (Heap v. Motorists' Advisory Agency Limited)..
Trustee Sale of business to a company-Vendor carrying on business for benefit of company- Indemnity assessment of vendor to super-tax on profits of business-Company not liable to super- tax-Appeal by vendor against assessment- Vendor's right to be indemnified by company. (Adams v. Morgan and Co.).
PROHIBITED HOURS.
(See INTOXICATING LIQUOR.)
Amalgamation-Absorption by group-Liability of absorbing company for all debts-Debts exceeding value of undertaking absorbed Unsecured creditors Right to payment in full-Railways Act 1921 (11 & 12 Geo. 5, c. 55), s. 3, sub-s. 1, ss. 5, 6-Railways Clauses Act 1863 (26 & 27 Vict. c. 92), ss. 38, 40. (Re Lee-on-the-Solent Railway Company and the Southern Railway Company. Ct. of App.)
RAPE AND INDECENT ASSAULT. (See CRIMINAL LAW.)
Company-Assessment to poor and district rates- Objection to valuation list Amendment of valuation list-Reduction of company's rates- New demand note served-Failire to pay- Winding-up petition-Scheme of arrangement-- Preferential debts-Time when rates "became due and payable "-Default-Distress warrant- Estoppel-Magistrates' order Jurisdiction of magistrate Companies (Consolidation) Act 1908 (8 Edw. 7, c. 69, s. 209, sub-ss. 1 (a), 5. Leese, and Co. v. Stockport Overseers) Land-Occupation-Poor Rate-Distress for non- payment Statutory distress-Horses used 438 agricultural work-Whether leviable-51 Hen. 3, stat. 4. (McCreagh v. Cox and Ford). Tin mines-Assessment-Payment of dues-Un- remunerative conditions-Stoppage of working- Flooding-Partial
PRIZE BOUNTY. (See PRIZE COURT).
Limitation of actions-Alleged illegal seizure of trawler-Confiscation of the cargo-Detention- Claim for declaration of illegality of seizure and detention-Claim against Procurator-General as representative of captors-Claim lodged more than six months after the cause of action arose- Public Authorities Protection Act 1893 (56 & 57 Vict. c. 61). (The Wilhelmina. Prize Ct.)...... 188 Prize bounty-"Armed ship" of the enemy- Vessels without armament structurally attached to them-Evidence of number of persons on board-Naval Prize Act 1864 (27 & 28 Vict. c. 25), s. 42. (In the Matter of the Naval Operations in Mesopotamia 1914-15 (H.M.S. Espiègle and other vessels)
REAL PROPERTY.
(See ECCLESIASTICAL LAW.)
REGISTRATION.
(See MONEYLENDER.)
RENT RESTRICTION.
(See EMERGENCY LEGISLATION.)
(See ECCLESIASTICAL LAW.)
(See JOINTURE.)
Corporation profits tax-Capital or income- Sale of whole stock of wagons kept for letting out on hire-Trade receipt. (Gloucester Railway Car- riage and Wagon Company Limited v. Com- missioners of Inland Revenue).. Corporation profits tax-Company-Trade business or undertaking of similar character- British company controlled by local board of directors abroad-Finance Act 1920 (10 & 11 Geo. 5, c. 18), Part V. (Alianza Company Limited v. Commissioners of Inland Revenue.) Estate duty-Aggregation of estates-Tenant for life under will-Disentailing deed and re-settle- ment-New life estate in restoration and by way of confirmation of life estate under will-Property passing on death of life tenant. (Attorney- General v. Parr and others.).
Estate duty-Property situate out of United King-. dom-Legacy duty paid on former death once and for all-Claim for estate duty-Legacy duty payable but for relationship-Reason legacy duty not payable because it had been paid-Legacy Duty Act 1796 (36 Geo. 3, c. 52), s. 12-Finance Act 1894 (57 & 58 Vict. c. 30), s. 2, sub-s. 2. (Attorney-General v. Burns and others. App.)....
Estate duty-Settlement of American estate-Trust for payment of death duties on estate of settlor in United Kingdom-Liability to duties of portion of American estate required for payment of English duties-Revenue Act 1845 (8 & 9 Vict. c. 76), s. 4-Finance Act 1894 (57 & 58 Vict. c. 30), ss. 1, 2. (Attorney-General v. Astor and others. Ct. of App.).
Excess profits duty-Agreement to communicate secret processes in consideration of payment of fixed annual sum for period of years-Capital or income-Annual profits or gains. (British Dye- stuffs Corporation (Blackley) Limited v. Com. missioners of Inland Revenue..
Excess profits duty-" Capital "-" Assets "-Rub- ber plantation-Expenses of weeding and cultiva- ting immature areas-Capital or revenue expendi- ture-Finance (No. 2) Act 1915 (5 & 6 Geo. 5, c. 89) s. 40, sub-s. 1, 2; Sched. 4, Part 3, rule 1 (a) (c). (Merlimau Rubber Estates Limited v. Com- missioners of Inland Revenue. H. of L.)...... Excess profits duty-Capital employed in business- Assets acquired by purchase-Brewing company- Tied house purchased and leased to tenant- Premium paid for lease-Finance (No. 2) Act 1915, Part III. (Commissioners of Inland Revenue v. Huggins and Co. Limited.)... Excess profits duty-Carrying on a trade or business -Isolated transactions-One transaction carried out by deceased-Second transaction completed by deceased's executors-Assessment of executors in respect of both transactions. (Cohan's Execu tors v. Commissioners of Inland Revenue.). Excess profits duty-Determination of profits- Capital-Investments Deductions Finance (No. 2) Act 1915 (5 & 6 Geo. 5, c. 89), s. 40; Sched. IV., Part I., r. 8; Part III., r. 2. (Inland Revenue Commissioners v. Gas Lighting Improve- ment Company. H. of L.). Excess profits duty-Port of London Authority- Capital-Port stock-" Unpaid purchase money
Borrowed money or debts "-Port of London Act 1908 (8 Edw. 7, c. 68)-Finance (No. 2) Act 1915 (5 & 6 Geo. 5, c. 89), s. 38; Sched. IV., Part III., rr. 1 (a), 2, 3. (Inland Revenue Commissioners v. Port of London Authority. H. of L.) Income tax-Allowances-Payments to workpeople during invalidity-Capital sum set aside out of profits for invalidity fund-Sched. D, cases I. and İL., r. 3 (f). (Rowntree and Co. Limited v. Curtis.) 530 Income tax-Annual profits or gains-Commission paid to director for guarantee of company's over- draft to bankers-Casual profits in any year- Income Tax Act 1918 (8 & 9 Geo. 5, c. 40)- Case VI., Sched. D. (Ryall v. Hoare; Ryall v. Honeywill.)
Income tax-Company whose business consists mainly in the making of investments-Expenses of management-Interest on loans paid in foreign currency-Loss on exchange not an expense of management-Income Tax Act 1918 (8 & 9 Geo. 5, c. 40), s. 33. (Bennett v. Underground Electric Railways Company of London Limited.). . . . Income tax-English company-Foreign company managed, controlled, and taxable in England-- Management and control transferred abroad- Assessment of profits for income tax purposes- Three years' average-Income Tax Act 1842 (5 & 6 Vict. c. 35), s. 100, Sched. D., cases I. and V.--- Finance Act 1914 (4 & 5 Geo. 5, c. 10), s. 5-Income Tax Act 1918 (8 & 9 Geo. 5, c. 40), Sched. D.,
cases I. and V. (Bradbury v. English Sewing Cotton Company Limited. H. of L.)..
Income tax-Office or employment of profit- Manager of limited company-Commission on profits of company-Whether assessable on three years' average" Perquisites "-Income Tax 1842 (5 & 6 Vict. c. 35), s. 146; Sched. E, rr. 1 and 4. (M'Donald v. Shand. H. of L.). Income tax-Residence-Employment abroad- Residence abroad during year of assessment- Wife and children resident in England--Assess- ment under Sched. D, case V.-Employment abroad not a foreign possession-Assessment can- not be amended by the court. (Pickles v. Foul- sham.)..
Income tax-Sched. D-Allowances-Expenditure for purposes of business-Insurance premiums- Wear and tear of plant-Businesses abroad handed over to foreign company-Insurance of buildings and depreciation of plant and machinery not allowed as deductions from profits. (Union Cold Storage Company Limited v. Jones.)..
Income tax-Trade exercised within the United Kingdom by non-resident through agent-Com- mission agent selling goods on behalf of principal abroad-Broker-Contracts made in England- Assessment of principal in name of agent. (Will- cock v. Pinto and Co. (in the name of Kummer.).. 534 Super-tax-Company-Liquidation-Distribution of assets among shareholders-Accumulated profits and profits for current year distributed to share- holders. (Commissioners of Inland Revenue v. Burrell.)
Super-tax-Married woman-Effect of marriage on liability for super-tax on income of year before marriage-Assessment on wife-Effect of rule that profits of a married woman living with her husband are to be charged in his name-Assess- ment on husband in respect of wife's pre-nuptial income Income Tax Act 1918 (8 & 9 Geo. 5, c. 40), Scheds. A-E, r. 16. (Commissioners of Inland Revenue v. Brooke; Murray v. Com- missioners of Inland Revenue; Commissioners of Inland Revenue v. Leith.)....
Super-tax-Person resident abroad-Notice to make return Notice of assessment-Service by posting to address abroad-Validity of notice. (Com. missioners of Inland Revenue v. Huni.)...
Industrial disease Nystagmus - Declaration Alleged wilful and false misrepresentation-In- sufficient evidence that former ailment was nystagmus-Workmen's Compensation Act 1906 (6 Edw. 7, c. 58), s. 8 (1), (b). (Mullineux v. Florence Coal and Iron Company. Ct. of App.). 404 Infant Agreement as to amount of compensation- Jurisdiction of County Court judge-Power to rectify or remove from register-Workmen's Compensation Act 1906 (6 Edw. 7, c. 58), s. 1. Sched. II. (9) (c) (e), (Ware v. Whitlock. Ct. of App.).
Loss of eye-Infant-Application for award- Second application resulting in termination of award made on former application-Failure of County Court judge properly to consider question of change of circumstances-Workmen's Com- pensation Act 1906 (6 Edw. 7, c. 58), s. 1 (16). (Briggs v. Gandy Belt Manufacturing Company Limited. Ct. of App.).... Nystagmus-Application for review and increase of compensation-Subsequent application by employers for further review by way of diminution -No change of circumstances-Jurisdiction-- Workmen's Compensation Act (6 Edw. 7, c. 58), Sched. 1 (16). (Pope and Pearson Limited v. Gamble. Ct. of App.)...
Personal injury by accident-Claim for compensa- tion-Compensation paid for period-Not fixed by award or agreement-Agreement to accept lump sum-Settlement of all claims-Refusal to record on ground of inadequacy-" Redemption
of weekly payment "-Validity-Contracting out of the Act-Workmen's Compensation Act 1906 (6 Edw. 7, c. 58), Sched. 1 (17), Sched. 2 (9). (Russell v. Rudd. H. of L.)....
Screw turner-Girl's hair entanlged in revolving machinery while recovering screw-Whether accident arose out of and in course of employment -Workmen's Compensation Act (6 Edw. 7, c. 58), s. 1, sub-s. (1). (Fairhurst v. Hollinwood Screw and Rivet Company Limited. Ct. of App.)..... 683 Ship Workman on leave for Own purposes- Accident while returning-Only means of access not property of ship owners-Arising in the course of employment-Workmen's Compensa- tion Act 1906 (6 Edw. 7, c. 58), s. 1, sub-s. 1. (Lashbrook v. Times Shipping Company. Ct. of App.)
Shipwright falls and injures pelvis and spine- Temporary inability to do heavy work-In- capacity whether total or partial-Workmen's Compensation Act 1906 (6 Edw. 7, c. 58), Sched. I. (1) (b). (Sage v. G. K. Stothert and Co. Limited. Ct. of App.)..
Workmen "-Crew of fishing vessel-Remunera- tion by wages and poundage based on profits of voyage-Exception from Act-Workmen's Com- pensation Act 1906 (6 Edw. 7, c. 58), s. 7, sub-s. 2. (Burgess v. Owners of Steamship Angolia. Ct. of App.)
« PreviousContinue » |