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The Law Reports (Appeal Cases)

[1906] AC 86

[HOUSE OF LORDS.]

CURTIS APPELLANT; AND OLD MONKLAND CONSERVATIVE ASSOCIATION RESPONDENTS.

1905 Dec. 19.

LORD ROBERTSON, and EARL OF HALSBURY.

Revenue — Income Tax — Unincorporated Association — Exemption — Income not exceeding 160l. — Income Tax Act, 1842 (5 & 6 Vict. c. 35), ss. 40, 163, 168, 192 — Finance Act, 1894 (57 & 58 Vict. c. 30), s. 34.

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