The Scots Law Times, Volume 2W. Green & Son, Limited, 1924 - Law |
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Page 7
... statute which makes the income of a particular year a factor from which the amount of a tax is to be cal- culated . Assuming it to be established aliunde that repairs constitute a proper statutory deduction , I see no warrant for ...
... statute which makes the income of a particular year a factor from which the amount of a tax is to be cal- culated . Assuming it to be established aliunde that repairs constitute a proper statutory deduction , I see no warrant for ...
Page 8
... statute , ham . modo calculandi , to figure the cesser of the November 17 , annuity as making a capital addition to the property , i.e. the entailed estates , yielding an income equal to the annuity ; that is to say , an income of ...
... statute , ham . modo calculandi , to figure the cesser of the November 17 , annuity as making a capital addition to the property , i.e. the entailed estates , yielding an income equal to the annuity ; that is to say , an income of ...
Page 18
... statute , he claims to be entitled to raise this amount , inter alia , by a sale of the estate . Special provision is made by section 23 ( 18 ) of the Act for the case in which the property is not vested in the person paying the duty ...
... statute , he claims to be entitled to raise this amount , inter alia , by a sale of the estate . Special provision is made by section 23 ( 18 ) of the Act for the case in which the property is not vested in the person paying the duty ...
Page 33
... statute , unfortunately I think , does not specify what the exempted or permitted purposes are . It merely declares that the vehicle , in order to entitle it to an exemption from duty , must be " used solely in connection with the ...
... statute , unfortunately I think , does not specify what the exempted or permitted purposes are . It merely declares that the vehicle , in order to entitle it to an exemption from duty , must be " used solely in connection with the ...
Page 44
... statute 30 Vict . cap . 23. The Act of 1891 merely repeated the terms of the 1867 Act , but the Act of 1906 went in certain respects further . It added in section 23 to the specification necessary in the policy . So it was even possible ...
... statute 30 Vict . cap . 23. The Act of 1891 merely repeated the terms of the 1867 Act , but the Act of 1906 went in certain respects further . It added in section 23 to the specification necessary in the policy . So it was even possible ...
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Common terms and phrases
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 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 دو