Hearings
03 Nov 1922 [1923] AC 37, HL
North British Railway Co v Scott
Subject Matter
REVENUE — Income tax — Assessment on Railway Company in respect of Officers' Salaries — Salaries paid without Deduction of Income Tax — Basis of Assessment — Income Tax Act, 1842 (5 & 6 Vict. c. 35), s. 146, Sch. E — Income Tax Act, 1853 (16 & 17 Vict. c. 34), s. 2, Sch. E — Income Tax Act, 1860 (23 & 24 Vict. c. 14), s. 6.