 The duty to be charged in respect thereof shall be computed on a sum not less than the full amount of the balance of the profits or gains of such trade, manufacture, adventure, or concern upon a fair and just average of three years...  The Scots Law Times - Page 981918Full view - About this book
 | Law reports, digests, etc - 1842 - 770 pages
...this Act. RULES. First— The duty to be charged in respect thereof shall be computed on a sum not less than the full amount of the balance of the profits or gains of such trade, manufacture, adventure, or concern upon a fair and just average of three years, ending... | |
 | Great Britain - Income tax - 1842 - 246 pages
...most important division of the section under this head, is the profit of trade. The return must give " the full amount of the balance of the profits or gains of such trade," calculated on an average of the three preceding years, ending on the day on which such... | |
 | Charles Senior - Income tax - 1863 - 550 pages
...within the exception, and may be charged under this schedule. The duty is to be computed on a sum not less than the full amount of the balance of the profits or gains of any trade, &c., upon a fair and just average of three years. year immediately j,recediny the year of... | |
 | R. Rice Davies - Income tax - 1864 - 436 pages
...mentioned. — RULES. First.—The duty to be charged in respect thereof shall be computed on a sum not less than the full amount of the balance of the profits or gains of Tr *° e such trade, manufacture, adventure, or concern upon a fair and just average of three years,... | |
 | Stephen Dowell - Income tax - 1874 - 568 pages
...this Act. RULES. 1st. — The duty to be charged in respect thereof shall be computed on a sum not less than the full amount of the balance of the profits or gains of such trade, manufacture, adventure, or concern upon a fair and just average of three years, ending... | |
 | Law reports, digests, etc - 1894 - 1486 pages
...nature of trade not contained in any other schedule of this Act "), " shall be computed on a sum not less than the full amount of the balance of the profits or gains of such trade, &c. upon a fair and just average of three years, ending on such day of Balance on revenue... | |
 | Great Britain. Magistrates' cases - Justices of the peace - 1878 - 610 pages
...this arbitrary sum which they put in the credit side of the account, that they have not arrived at " the full amount of the balance of the profits or gains of such trade upon a fair and just average of three years." They have not (as is found by the case) kept... | |
 | Law - 1879 - 686 pages
...fce modified as future circumstances require. The phrase used in the first rule of Schedule D is " the full amount of the balance of the profits or gains of such trade, manufacture, or concern upon a fair and just average of three years." The third rule provides... | |
 | Great Britain. Magistrates' cases - Justices of the peace - 1880 - 640 pages
...under Schedule D. says, " the duty to be charged in respect thereof shall be computed on a sum not less than the full amount of the balance of the profits or gains of such trade," &c. Now, as was well put by the learned counsel for the appellants, how can we get at... | |
| |
