Volume 60: William Campbell letters, 1846-1894: No. 473
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[Following on from Page 475]
"Income received from Australia after the end of six months after
my my arrival in England £ ... "
I have filled in my Return of Income Tax, in the N.B. Column for years past as follows "My Income is received from the proceeds of Colonial produce which I estimate to be £ ... this year" and that has been received without demur.
The question whether Colonists residing in England are liable for profits on their Colonial properties or only upon what they receive, has been recently submitted to the courts here. The Lower Court decided that they were liable, but an appeal before a Higher Court decided that