HILL v. THE CROWN.
(1944) 78 Ll.L.Rep. 229
KING'S BENCH DIVISION.
Before Mr. Justice Humphreys.
War Damage Act, 1943-Business scheme- Insurable goods - Account books - Insurance broker's offices destroyed by enemy action-Loss of account books used "for the purposes of a business"-The Board of Trade" undertake the liability of insuring persons carrying on business against war damage to . . . goods which . . . are insurable under the business scheme"-"The goods insurable under the business scheme in relation to any person carrying on business are all goods situated in the United Kingdom which are . . . used by him wholly or mainly for the purposes of that business"-"The expression 'goods' includes all corporeal property . . . Provided that the said expression does not include money, negotiable instruments, securities for money, evidences of title to any property or right or of the discharge of any obligation, or any documents owned for the purposes of a business"-Petition of right brought by insurance broker-Evidence that books were insured against fire for £3000-Contention by Crown that books were not "goods" within the meaning of the Act of 1943 but were "documents owned for the purposes of a business"- Onus of proof-War Risks Insurance Act, 1939, Part II-War Damage Act, 1943, Sects. 83 (1) (a), 84 (1), (4), 95 (1), 104.