The Scots Law Times, Volume 2W. Green & Son, Limited, 1924 - Law |
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Page 10
... shares , and section 7 ( 7 ) ( b ) applies equally to such a case . In such a case there would in general be no difference between the gross and the net return . The successor would pay duty upon a sum calculated according to the amount ...
... shares , and section 7 ( 7 ) ( b ) applies equally to such a case . In such a case there would in general be no difference between the gross and the net return . The successor would pay duty upon a sum calculated according to the amount ...
Page 45
... shares in joint stock banking companies , that is , transfers in which the numbers of the shares were not set forth in the contract in terms of section 1 of Leeman's Act ( the Banking Com- panies ( Shares ) Act , 1867 ( 30 & 31 Viet ...
... shares in joint stock banking companies , that is , transfers in which the numbers of the shares were not set forth in the contract in terms of section 1 of Leeman's Act ( the Banking Com- panies ( Shares ) Act , 1867 ( 30 & 31 Viet ...
Page 54
... share of the parent's estate effeiring to the insane sister was exhausted , an obligation to aliment her transmitted to the effect of attaching the half share of the estate to which the executor had suc- ceeded - Held that the executor ...
... share of the parent's estate effeiring to the insane sister was exhausted , an obligation to aliment her transmitted to the effect of attaching the half share of the estate to which the executor had suc- ceeded - Held that the executor ...
Page 55
... share apportioned to the said Mrs Jessie Anderson Couper or Simpson as aforesaid , in bank on deposit - receipt and appro- priated to himself the sum of £ 102 , 5s . 11d . , the balance of the share of the estate falling to himself ...
... share apportioned to the said Mrs Jessie Anderson Couper or Simpson as aforesaid , in bank on deposit - receipt and appro- priated to himself the sum of £ 102 , 5s . 11d . , the balance of the share of the estate falling to himself ...
Page 56
... share falling to the son at his father's death . Criticism was made of the accuracy of that rubric , and it may be that it is open to criticism , because there are certain senses in which such an obligation as the obligation of a father ...
... share falling to the son at his father's death . Criticism was made of the accuracy of that rubric , and it may be that it is open to criticism , because there are certain senses in which such an obligation as the obligation of a father ...
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1ST DIV 2ND DIV accordingly action Agents amount annual value appellants application arbitrator assessment Assessor averments building charge circumstances claim Clan Gordon clause compensation complainers contract Counsel Court Court of Session craved Dean of Guild decision deduction deed of entail defender duty entitled evidence ex facie fact favour February February 9 Glasgow granted ground heir held heritable House income tax Inland Revenue inter alia interest interlocutor issue January judgment lands liable liquidator Lord Advocate Lord Justice-Clerk Lord Ordinary Lord President Lordships ment opinion owner parties payment person petition petitioner prescription prescriptive period present proprietor provisions purpose pursuer question referred regard rent respect respondent Scotland SCOTS LAW Sheriff Sheriff Court Sheriff-Substitute shew ship Spathari statute subjects Summary Jurisdiction Scotland super-tax tenant thereof tion trustees Valuation Committee Valuation Roll vessel Wemyss Wemyss Castle