Results: 53

• R & W Paul Ltd v The Wheat Commission

  22 Jul 1936 [1937] AC 139, HL

  Subsequent citations: 8.
  AGRICULTURE — Wheat commission — Quota payment
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  Case index catchwords

  AGRICULTURE — Wheat commission — Quota payment — Money paid under protest — Claim to recover — Flour — Wheat offals — By-law — Validity — Ultra vires — Arbitration Act, 1889 (52 & 53 Vict. c. 49) — Public Authorities Protection Act, 1893 (56 & 57 Vict. c. 61) — Wheat Act, 1932 (22 & 23 Geo. 5, c. 24), s. 3, sub-s. 1; s. 5, sub-ss. 1, 2; s. 20, sub-s. 1.

  3 Statutes considered

• Moss’ Empires Ltd v Inland Revenue Commissioners

  24 Jun 1937 [1937] AC 785, HL

  Subsequent citations: 7.
  REVENUE — Income tax — Guarantee by one company to make up deficiency in fixed dividend payable by another company
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  Case index catchwords

  REVENUE — Income tax — Guarantee by one company to make up deficiency in fixed dividend payable by another company — Payments under guarantee — Whether “annual payments” — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Case III., r. 1 (a), and All Schedules Rules, r. 21 — Finance Act, 1927 (17 & 18 Geo. 5, c. 10), s. 26.

  2 Statutes considered

• Forbes v Attorney-General For Manitoba

  17 Dec 1936 [1937] AC 260, PC

  REVENUE — Canada — Manitoba
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  Case index catchwords

  REVENUE — Canada — Manitoba — Special income tax — Imposed by Provincial Act — Two per cent. on wages — Liability of Dominion civil servant living and working in the Province — Direct taxation — Employer and employee — No conflict between Dominion and Provincial taxation legislation — Provincial Act valid — British North America Act. 1867 (30 Vict. c. 3), s. 91 (3), (8); s. 92 (2) — The Special Income Tax Act, 1933 (23 Geo. 5, c. 44 (Manitoba)), s. 2, sub-s. 1; s. 3, sub-s. 1; s. 4, sub-ss. 1, 2, 3; s. 5, sub-ss. 1, 2; s. 6, sub-ss. 1, 2; s. 7.

  2 Statutes considered

• Attorney-General For British Columbia v Attorney-General For Canada

  28 Jan 1937 [1937] AC 368, PC

  CRIME — Canada — Criminal Code
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  Case index catchwords

  CRIME — Canada — Criminal Code — Additional section — Specified trade practices made indictable offences — Constitutional validity — Criterion of “wrongness” — Prohibition of act in public interest — Criminal law not used as pretext to invade Provincial legislative field — Not legislation in pith and substance only interfering with civil rights in the Province — Section valid Dominion legislation — British North America Act, 1867 (30 & 31 Vict. c. 3), s. 91 (2) (27) — An Act to Amend the Criminal Code, 1935, St. Can. (25 & 26 Geo. 5, c. 56), s. 9.

  2 Statutes considered
• R v International Trustee for the Protection of Bondholders Aktiengesellschaft

  02 Nov 1936 [1937] AC 500; [1936] 3 All ER 407, CA

  15 Mar 1937 [1937] AC 500; [1937] 2 All ER 164, HL(E)

  Subsequent considerations : 1 positive; 3 neutral. Subsequent citations: 7.
  CONTRACT — Bond — Issue by British Government in United States
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  Case index catchwords

  CONTRACT — Bond — Issue by British Government in United States — Gold clause — Discharge of obligations in gold coin in United States declared by Congress to be against public policy — Depreciation of dollar — Payment under bond.

  1 Case considered
• Scott v Inland Revenue Comrs

  09 Nov 1934 [1935] Ch 246, CA

  27 Nov 1936 [1937] AC 174; [1936] 3 All ER 752; 53 TLR 130, HL

  Subsequent considerations : 3 positive; 1 neutral; 2 negative. Subsequent citations: 1.
  REVENUE — Estate duty — Settlement
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  Case index catchwords

  REVENUE — Estate duty — Settlement — Tenant for life in possession — Purchase of contingent reversionary life estate — Settlement on discretionary trusts — Falling into possession of reversionary life estate — Death of tenant for life in possessio

  REVENUE — Estate duty — Settlement — Purchase of contingent reversionary life estate — Settlement on discretionary trusts — Falling into possession of life estate — Subsequent death of this tenant for life — Estate duty — Finance Act, 1894 (57 &#

  2 Case(s) considered

  2 Statutes considered
• Lincolnshire Sugar Co Ltd v Smart

  21 Jan 1937 [1937] AC 697, HL

  Subsequent considerations : 1 positive; 1 neutral. Subsequent citations: 2.
  REVENUE — Income tax — Trading receipts
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  Case index catchwords

  REVENUE — Income tax — Trading receipts — “Advances” — British Sugar Industry (Assistance) Act, 1931 (21 & 22 Geo. 5, c. 35), s. 1 — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Case I.

  2 Statutes considered

• Kirk v Eustace

  02 Nov 1936 [1937] 1 KB 278, CA

  04 May 1937 [1937] AC 491, HL

  HUSBAND AND WIFE — Separation Deed — Covenant by husband to pay weekly sum to wife “during her life”
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  Case index catchwords

  HUSBAND AND WIFE — Separation Deed — Covenant by husband to pay weekly sum to wife “during her life” — Death of husband — Whether liability under covenant determined — “Contrary intention” — Law of Property Act, 1925 (15 Geo. 5, c. 20), s. 80.

  1 Statute considered
• Carruth v Imperial Chemical Industries Ltd

  15 Mar 1937 [1937] AC 707, HL

  Subsequent considerations : 2 positive. Subsequent citations: 6.
  COMPANY — Reduction of Capital — Confirmation by the Court
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  Case index catchwords

  COMPANY — Reduction of Capital — Confirmation by the Court — Ultra vires — Deferred shareholders — Variation and extinguishment of rights — Memorandum of Association — Separate class meeting — Companies Act, 1929 (19 & 20 Geo. 5, c. 23), s. 55.

  1 Statute considered
• Evans v Bartlam

  30 Apr 1937 [1937] AC 473, HL

  Subsequent considerations : 8 positive; 2 neutral. Subsequent citations: 85.
  PRACTICE — Setting aside judgment obtained by default — Discretion of judge
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  Case index catchwords

  PRACTICE — Setting aside judgment obtained by default — Discretion of judge — Jurisdiction of Court of Appeal to interfere with exercise of judge's discretion — R. S. C. Order XIII., r. 10; Order XXVII., r. 15.

  1 Statutory Instrument considered