Bowles v. The Bank of England : the proceedings in court (from the shorthand writer's notes) and official court documents / with and introduction by T. Gibson Bowles, esq.

London : Butterworth & co. Winnipeg : Butterworth & co. (Canada) ltd. etc. etc., 1914.

Trials B68

xiii, 151 pages, 5 unnumbered pages : facsimiles ; 26 cm

(OCoLC)959543

Proceedings in the High court of justice, Chancery division, June-November, 1912
From the shorthand notes of Mr. William Rogers
"The plaintiff, who is the owner of L65,500 guaranteed 2 3/4 per cent, stock...issued his writ in this action against the Bank of England, claiming a declaration that the bank were not entitled to deduct by way of income tax or otherwise any sum whatever from the dividend payable on such stock on the 1st July, 1912...The question arising for decision...may be stated as follows: -Does a resolution of the Committee of the House of commons for ways and means, either alone or when adopted by the House, authorise the Crown to levy on the subject an income tax assented to by such resolution but not yet imposed by act of Parliament?" -pages 140-141.

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