The Law Reports (King's Bench Division)
[1919] 2 KB 183
[IN THE COURT OF APPEAL.]
COMMISSIONERS OF INLAND REVENUE
v.
TRUSTEES OF THE SETTLED ESTATES OF THE RIGHT HON. HUGH CECIL, EARL OF LONSDALE.
1919 April 4,
7,
9.
SWINFEN EADY M.R., WARRINGTON and SCRUTTON L.JJ.
Revenue
— Excess Mineral Rights Duty
— Pre-war Rent Value
— “Average prices governing payment of rent”
—
Finance (No. 2) Act, 1915 (5 & 6 Geo. 5, c. 89), s. 43, sub-ss. 1, 2
— Costs
— Proceedings before Referee
— Costs of successful Appellant
—
Finance (1909–10) Act, 1910 (10 Edw. 7, c. 8), s. 33, sub-s. 3.