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SUBJECTS OF CASES.

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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.).......

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290

631

432

704

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.)....

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90

650

300

769

454

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.)..

LEASE.

(See LANDLORD AND TENANT.)

LEGACIES.

(See WILL.)

347

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amended 1908, No. 241, s. 145. (Snushall v.
Chairman, Councillors, and Inhabitants of the
County of Kaikoura. Priv. Co.)

103

NYSTAGMUS.

(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.)

POWER.

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.)

ย.

POWER OF APPOINTMENT.
Special power-Marriage settlement-Appointment
by will-Indications of intention to or not to
exercise-Maintenance and advancement- "If

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524

629

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.)

v.

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.)

Costs

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.)

666

522

792

30

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

SUBJECTS OF CASES.

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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.)

to

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).

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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.).

257

805

644

24

401

PROHIBITED HOURS.

(See INTOXICATING LIQUOR.)

QUEBEC..
(See CANADA.)

RAILWAYS.

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.)

RATE.

(See LAND DRAINAGE.)

RATING.

PAGE

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

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PRIZE BOUNTY.
(See PRIZE COURT).

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)

415

REAL PROPERTY.

(See ECCLESIASTICAL LAW.)

REGISTRATION.

(See MONEYLENDER.)

RENT RESTRICTION.

(See EMERGENCY LEGISLATION.)

REPEAL.

(See STATUTE.)

REVENUE.

(See ECCLESIASTICAL LAW.)

(See JOINTURE.)

or

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.).

691

570

698

SUBJECTS OF CASES.

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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.)....

Ct. of

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

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37

116

538

98

507

797

481

365

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.,

505

701

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.)..

PAGE

546

641

636

512

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.)...

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SUBJECTS OF CASES.

PAGE

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

595

760

684

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.)....

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193

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.)..

66

.....

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.)

WRECKS.
(See SHIP.)

403

602

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