The Law Reports (King's Bench Division)
[1919] 2 KB 393
[KING'S BENCH DIVISION]
POLE-CAREW AND ANOTHER, APPELLANTS v. CRADDOCK (SURVEYOR OF TAXES), RESPONDENT.
1919 April 10.
ROWLATT J.
Revenue
— Income Tax
— Ferry
— Exemption
— Future Imperial Tax
— Recovery of Amount overpaid with Interest
— 30 Geo. 3. c. 61, ss. 15, 20
—
Income Tax Act, 1842 (5 & 6 Vict. c. 35), s. 60, Sched. A. No. 3, Third Rule
—
Revenue Act, 1866 (29 & 30 Vict. c. 36), s. 8
—
Taxes Management Act, 1880 (43 & 44 Vict. c. 19), s. 59 sub. s. 4.