COMMISSIONERS OF INLAND REVENUE v. FORTH CONSERVANCY BOARD.
(1928) 32 Ll L Rep 125
HOUSE OF LORDS.
Before Lord Buckmaster, Viscount Dunedin and Lord Phillimore.
Income Tax-Assessment-Shipping dues collected by Forth Conservancy Board -Whether Board a concern "having profits from or arising out of any lands, tenements, hereditaments, or heritages"-Income Tax Act, 1918, Schedule A, No. III, r. 3.