The Law Reports (Exchequer Division)
1 ExD 428
[DIVISIONAL COURT]
THE CESENA SULPHUR COMPANY (LIMITED), APPELLANTS, v. NICHOLSON, RESPONDENT.
THE CALCUTTA JUTE MILLS COMPANY (LIMITED), APPELLANTS, v. NICHOLSON, RESPONDENT.
1876 Feb. 1,
2.
KELLY, C.B. and HUDDLESTON, B.
Income Tax
— Joint Stock Company residing in the United Kingdom
— Company incorporated and registered in England and earning Profits abroad
— 5 & 6 Vict. c. 35, s. 40
— 16 & 17 Vict. c. 34, s. 2, sched. D.