Citation
Leeward Islands gazette

Material Information

Title:
Leeward Islands gazette
Creator:
Leeward Islands (West Indies)
Place of Publication:
[Antigua
Publisher:
Gov. Printing Office]
Publication Date:
Language:
English
Physical Description:
reels. : ;

Subjects

Subjects / Keywords:
Politics and government -- Periodicals -- Leeward Islands (West Indies) ( lcsh )
Genre:
serial ( sobekcm )
periodical ( marcgt )

Notes

Dates or Sequential Designation:
1- , 1872-
General Note:
Two pages per frame.
General Note:
Supplements, issued with some numbers, contain departmental reports, Meteorological registers, ordinances, statutory rules and orders, etc., of Antigua, St. Kitts and Nevis, Montserrat, and the British Virgin Islands.

Record Information

Source Institution:
University of Florida
Holding Location:
University of Florida
Rights Management:
This item is presumed to be in the public domain. The University of Florida George A. Smathers Libraries respect the intellectual property rights of others and do not claim any copyright interest in this item. Users of this work have responsibility for determining copyright status prior to reusing, publishing or reproducing this item for purposes other than what is allowed by fair use or other copyright exemptions. Any reuse of this item in excess of fair use or other copyright exemptions may require permission of the copyright holder. The Smathers Libraries would like to learn more about this item and invite individuals or organizations to contact Digital Services (UFDC@uflib.ufl.edu) with any additional information they can provide.
Resource Identifier:
001724221 ( ALEPH )
AJD6739 ( NOTIS )

Related Items

Succeeded by:
Antigua, Montserrat and Virgin Islands gazette

Downloads

This item has the following downloads:


Full Text




Notices.



A list of some recent publications
of the Commonwealth Economic
Committee is given below:—

Meat

A Suuimary of figures of Produc-
tion, ‘Trade and Consumption relating
to Beef, Live Cattle, Mutton and
Lamb, Live Sheep, Bacon and Hams,
Pork, Live Pigs, Canned Meat, Offals,
Poultry Meat. (1951)

~

D8. By Post, ossycds

Dairy Produce.

A Summary of Figures of Produc-
tion, Trade and Consumption relating
to Butter, Cheese, Preserved Milk,

Casein, Eggs, Ege Products and
Margarine. (1951)
dg By, Posh os. 3d.

Wool Production and Trade,
1950-51 :

A supplement to Wool Intelligence.

ds.) By “Post Os. 3d.

Commonwealth Trade in 1950

A Supplementary Memorandum to
the Thirty-Third Report of the Com-
mittee (1951)

td. By Post 74d.

2. Copies are obtainable from any

of the Sales Offices or Agents of Her
Majesty’s Stationery Office or through
any Bookseller, or from the Secretary,
Commonwealth Heonomic Committee,
2, Queen Anne’s Gate Buildings, Lon-
don, S.W.1.

The Secretariat,
Antigua.
‘12th March, 1952.

No. 65A/00005.



The Governor has been pleased to
appoint Mr. A. F. L. LouIsy to be a
Visiting Justice of. the Prison in
Montserrat during such time as he
may -be acting in the office of Magis-
trate, District “I” in that Presidency.

The Secretariat.
Antigua.
14th March, 1952.
Ref. No. 43/00006. j



329.7297
Lge7 te

VOL. LXXX.

(A

LA 4 &

Invalidation of Stamps.

It is hereby notified for general
information that in accordance with
the provisions of the Stamps Invalida-
tion Order, 1952 (General Government
S. R. & O. No. 5 of 1952), all stamps
issued during the reigns of Her Late
Majesty Queen VICTORIA and His
Late Majesty King EpWARD the
Seventh, and the stamps specified in
the first column of the Schedule to

the Order issued during the reign of

His Late Majesty King GEORGE the
Fifth, will no longer be used for the
paymer.t of postage or stamp duties
after the 30th September, 1952.

2. Provision has, however, been
made in the Order for a period of
grace of three months thereafter, that
is, on or before the 3lst December,
1952, within which holders of stamps
invalidated by the Order may effect
their exchange at the Post Office of the
Presidency in which the stamps were
issued for equivalent stamps autho-
rised for use in such Presidency or in
the Colony.

The Secretariat,
Antigua.
13th March, 1952.
Ref. No, 62/00009,



It is notified for general information
that Mr. PHILIP ERust, American
Consul, Barbados, will be visiting
Antigua during the period from the
30th March to the Lst April.

The American Consul proposes, if
it can be arranged, to devote all day on
the 31st March to the interviewing of
applicants of Antigua for non-immi-
gration (visitors’) visas to the United
States. He will be accompanied by
his Secretary, Miss SHEILA HEATH,
and plans to stay at the Antigua
Beach Hotel where he will interview
applicants.

The Secretariat,
Antigua.
12th March, 1952.

Ref. No. 19/00002.



ELECTRICITY BOARD.

His Excellency the Governor in
Council hag been pleased to appoint
the following to be members of the
Antigua Electricity, Board for a term

LEEWARD ISLAN
ZETRB
met Tat ee eae
Sublished by Auth
THURSDAY, 20rn MARCH, 1952

LARS 63

Ss

ng wN
NWS

*|





SS ds Sats be

No. 14.

of two years from Ist March, 1952.

Hon. E. H. LAK (Chairman)
Hon. KE. A. THOMPSON

R. A. JORDAN, Esq.

L. Hurst, Ksq.

His Excellency the Governor in
Council has been pleased to appoint
J. L. E. JEFFERY, Esq., O.B.E., to be
a member of the Antigua Electricity
Board for a term of two years from
14th March, 1952.

Administrators Office,
Antigua, eee
14th March, 1952.
Ref. No. A. 29/16.

4

By virtue of section 3 of. the
Exportation of Fruit Ordinance, 1938,
(Montserrat No. 4 of 1938), the Com-
missioner of Montserrat has appointed
the following to be Fruit Inspectors:—

W. E. BAssert, Chief Fruit 3

: Inspector
C. A. TAYLOR

J. A. TAYLOR

I. B. BROWNE

G. M. R. GALLWEY
M. C. CLARKE
D.C. EDWARDS.

2. All previous appointments are
are hereby revoked.

CHARLESWORTH Ross,

Commissioner.
Montserrat.

CONFIRMATION OF ORDINANCES.

No. 33.

The Secretary of State for the
Colonies has notified the Governor
that the power of disallowance will
not be exercised in respect of the
undermentioned Ordinances:—

St. Kitis-Nevis and Anguilla.

No. 14 of 1951. “The Land and
House Tax (Amendment) Ordinance,
OD ey

Montserrat.

No.-12 of 1951. “The Publication
of the First Lists of Voters (Extension
of time) Ordinance, 1951.”

Ref. No. 47/00149.





64

TRADE MARKS OFFICE,
AnTIGUA, 10th March, 1952.

INTERNATIONAL HARVESTER
COMPANY of 180 North Michigan
Avenue, City of Chicago State .of
Illinois, U.S.A., have applied for
Registration of one Trade Mark con-
sisting of the following:—



in Class 7 that is to say—

Farm machinery—namely, man-
ure loaders, corn pickers, vegetable
planter, binders, tractor binders, push
binders, headers, harvester threshers,
windrow harvesters, pick-up attach-
ments, reapers, threshers, rice bind-
ers, rice threshers, cotton pickers,
cotton harvesters, mowers, rakes, ted-
ders, side rakes and tedders, loaders—-
all types, sweep rakes, stackers, baling
presses, alfalfa threshers, clover
threshers, planters, listers, cultivators,
lister cultivators, grain binders, ensil-
age cutters, ensilage harvesters, ensil-
age blowers, huskers and shredders,
bean sheillers, corn planters and drills,
cotton planters, potato planters, grain
drills, broadeast seeders, alfalfa and
grass drills, cream separators, milkers,
seeders, tractor plows, lime sowers,
bean planters, beet planters, corn
binders, beet pullers, press drill pack-
ers, moldboard plows, riding plows,
walking plows, middle breakers, ec-
. centric disk plows, disk harrows,
tractor harrows, orchard harrows, har-
row plows, basin listers, spring tooth
harrows, peg tooth harrows, field
cultivators, rod weeders, rotary hoes,
cultivator-row crop, soil pulverizers,
land packers, plow packers, cotton
choppers, disk bedders, cane plows
and cultivators, internal combustion
engines, farm tractors, track tractors,
industrial tractors, corn shellers, feed
grinders, roughage mills, hay presses,
potato diggers, feed grinders, hammer
mills, cane mills, manure spreaders,
lime spreaders, fertilizer distributors,
crop dusters, stalk cutters, knife grind-
ers, tractor nitches, weeder mulchers,
pick-up balers, diesel engines, and
parts of each of said goods.



The Applicants claim tbat they
have used the said Trade Mark in
respect of the said goods for the
period from 9/8/44 before the date of
their said Application.

Any person may within three
months from the date of the first
appearance of this Advertisement in
the Léeward Islands Gazette, give
notice in duplicate at the ‘Trade
Marks Office, Antigua, of opposition to
registration of the said Trade Mark,

A. R. MEADE,
Acting Registrar of Trade Marks.

THE LEEWARD ISLANDS GAZETTE.

TRADE MARKS OFFICE,
ANTIGUA, LOth March, 1952.

INTERNATIONAL HARVESTER
COMPANY. of 180 North Michigan
Avenue, City of Chicago State of
Illinois, U.S.A. have applied for Regis-
tration of one Trade Mark consisting
of the following:—



in Class 22 that is to:-- Vehicles in-
cluding tractors, crawler tractors and
industrial wheel tractors, trucks, wag-
ons, trailers, power units, industrial
power units, engines, internal com-
bustion engines, and parts of each of
said goods.

The Applicants claim that. they
have used the said Trade Mark in
respect of the said goods for the
period from 9/s/44 before the date
of their said Application.

Any person may within three
months from the date of the first
appearance of this Advertisement in
the Leeward Islands Gazette, give
notice in duplicate at the Trade Marks
Office, Antigua, of opposition to regis-
tration of the said Trade Mark.

A. R. MEADE,
Aoting Registrar-of Trade Marks,



In the Supreme Court of the
Windward Islands and
Leeward Islands.

NEVIS CIRCUIT.

NOTICE is hereby given that in
pursuance of Rules made by the
Chief Justice under section 16 of the
Windward islands and Leeward
Islands (Courts) Order-in-Council,
1939, and duly approved as therein
provided on the 16th day of October,
A.D. 1941, The Honourable the
Puisne Judge selected for the sitting
of the Court in the Nevis Circuit has
appointed the day of the month on
which the ensuing Court shall sit ag
follows, that is te say:— :

The Nevis Circuit on Tuesday, the
Ist day of April, 1952, at 11 o’clock
in the forenoon. :

Dated the Lith day of February,
1952.
D. S. BROOKES,
Registrar,

Supreme Court, Nevis Circutt.

[20 Mareh, 1952.

In the Supreme Court of the
Windward Islands and
Leeward Islands.

(VIRGIN ISLANDS CIRCUIT).

Notice is hereby given that in
pursuance of Rules made by the Chief
Justice under Section 16 of tthe
Windward Islands and Leeward
Islands (Courts) Order in Council,
1939, and duly approved as thereim
provided on the 16th day of October,
A.D. 1941, His Lordship the Chief
Justice has appointed the day of the
month on which the ensuing Cireuit
Court shall sit as follows, that is to
say i-—

The Virgin Islands Circuit on
Wednesday the 80th day of April,
1952, at 10 o’clock in the forenoon.

Dated the 15th day of March, 1952.

A. R. MEADE,
Acting Chief Registrar.

TENDERS.

Tenders are invited for the entire
quantity of cotton seed (550 tons more
or less) exclusive of seed retained for
planting purposes, which derive from
the crop of seed cotton now being
handled by the Marketing Officer,
Antigua.

Tenders should state clearly
wheth-er the offer is being made ex-
ginnery f.o.b. St. John’s Harbour, or
cif. etc. Other things being equal
tenders ex-ginnery will be preferred.

The successful applicant will be
required to take delivery as soon as

and at the rate at which the seed is

supplied by the Marketing Officer and
to return all bags to the Marketing
Department.

Government does not bind itself te
accept the highest or any tender.

Tenders should be addressed to the
Agricultural Superintendent, Antigua,
in time to reach him on or before 3lst

March, 1952.

Agricultural Department,
Antigua.

NOTICE OF TENDER.

House at Cotton Research
Station.

Tenders are invited from experi-
enced Contractors for the execution of
the above Contract. The Contract
embraces all labour and materials
including electrical and sanitary fit-
tings and everything necessary to
complete the building.



20 March, 1952. |

Conditions of Contract, Specifica-.

tion and Forms of Tender may be
obtained from the Federal Engineer,
St. John’s, Antigua, upon payment of
a deposit of $10 returnable receipt of
a bona fide Tender. Drawings may
be inspected at the office of the
Federal Engineer.

Tenders should be addressed to the
Federal Engineer and submitted in a
sealed envelope marked ‘ Tender for
House at Cotton Research Station”
to reach the Federal Engineer not
later than 10 a.m. on the 26th March,
1952.

Government does not bind itself to
accept the lowest or any tender.

The Secretariat,
Antigua.
oth March, 1952.

Ref. No. 68/09002.

Post of Assistant Colonial Engi-
neer, Public Works Depart-
ment, St. Lucia.

Applications are invited for the
vacant post of Assistant Colonial
Engineer, Public Works Department,
St. Lucia.

The salary scale attached to the
post, which is pensionable, is240U-
120-$2880 with a cost of living allow-
ance at the rate of $3384 per annum.

This officer will be required to keep
a car for the performance of his official
duties and will be paid a basic travel-
ling allowance at the rate of $192 per
annum plus a mileage allowance of
10 cents for every mile travelled on
duty.

A subsistence allowance will also be
paid at the approved rate when travel-
ling on duty in the Colony outside
his station.

The Assistant Colonial Engineer
will be required to assist the Colonial
Engineer in his various official duties
and will be required to help in the
design and supervision of the construc-
tion of roads and bridges; the execu-
tion of schemes and the construction
and maintenance of Government
buildings.

The appointment is subject to the
Colonial Regulations and Rules and
Orders in force and local taxation.

Applications should give details of
experience and qualifications and
should be accompanied by at least two
Certificates, with a Certificate of Medi-
cal fitness, and should be addressed
to the Administrator, St. Lucia, to
reach not later than 3lst March, 1952.

Government Office,
St. Lucia,
29th February, 1952.
Ref. No. A. 0. 13/89.

HOSPITAL, ST. VINCENT.





Applications are invited for appoint-
ment to the post of Physician, Colo-
nial Hospital, St. Vincent, B. W. I., on
the following termsand conditions:—

DUTIES.

Administrative control of the Ex-
tension Hospital of about 30 beds
for tyberculosis and/or isolation
eases and the Fort Institutions,
Medical Care of sick in the Colonial
Hospital and responsibility for
training Nurses and Dispensers in
conjunction with the Resident Sur-
geons, and to assist the Resident
Surgeon at operations.

The Physician may be required to
assume administrative control of
the Colonial Hospital.

EMOLUMEN'TS.

A salary of $3456 per annum is
payable plus a Specialist Allowance
of $1200 per annum if the holder
possesses post-graduate qualifica-
tions in Medicine. A temporary

Cost of Living Allowance of $380.40.

is also paid.
CONSULTING & FEES.

Consulting practice (but not Pri-
vate Practice) isallowed. Fees ona
graded scale for Private Patients at
the Colonial Hospital are paid to the
Physician.

CONDITIONS OF APPOINTMENT.

The Appointment will be on con-
tract for a period of 3 years in the
first instance, but the appointee
may opt after two years to be ap-
pointed to the permanent, pension-
able establishment.

QUARTERS.
No quarters are provided.
TRAVELLING ALLOWANCE.

A travelling allowance is paid for
journeys to the Extension Hospital
and the Fort Institutions. _

QUALIFICATIONS,

Candidates should be registered or
registrable in the United Kingdom.
The applications of Candidates who
possess post-graduate qualifications
in Medicine (M.R.C.P. or M.D.)
would be given preferential consid-
eration.

Applications accompanied by testi-
monials and references should be ad-
dressd to the Establishment Officer,
St. Vincent, B.W.I., and should reach
him not later than the 21st April, 1952.

Applications from members of the
Government Service of any Colony
should be transmitted through the
Officer Administering the Government
of that Colony.

Ref No. 13/00004,

THE LEEWARD ISLANDS GAZETTE. “1 65
POST OF PHYSICIAN, COLONIAL.

Publications issued from the
Government Printing Office,
Leeward Islands.

ORDINANCE.
Virgin Islands.

No. 5 of 1952, “The Supplemen-

» tary Appropriation (1948) Ordinance,

Ohare
2 pp. Price Ae.

STATUTORY RULES & ORDERS.
General Government.

No. 2 of 1952, The Trading with
the Enemy (Authorization) (Germany)
Order, 1952-”:

: 2 pp. Price 4e.

No. 3 of 1952, The Trading with
the Enemy (Transfer of Negotiable
Instruments, etc.) (Germany) Order,
USO

2 pp. Price 4c.

No. 4 of 1952, “The Trading with
the Enemy (Custodian) (Amendment)
(Germany) Order, 1952”.

2 pp. Price Ac.

No. 5 of 1952, ‘The Stamps Invali-
dation Order, 1952”.

3. pp. Price de.

Aningua.

No. 7 of 1952, “The -English
Harbour Rules, 1952.”
l pp. Price 3c.

Montserrat.

No. 2 of 1952, “The Income Tax
(Double Taxation Relief) (Canada)
Order, 1952”. :

9 pp. Price 11e.

No. 3 of 1952, “Resolution of the
Legislative Council abolishing the
Customs Duties on educational,
scientific and cultural materials—
Unesco— ”’

4 pp. Price 6c.

No. 4 of 1952, ‘Resolution of the
Legislative Council exempting Sport-
ing competition trophies from Cug-
toms Duties. ”’

Dp nme iGceoGs

No. 5 of 1952, “The Porters and

Boatmen (Fees) (Amendment) Regula-
tions, 1952”.
3 pp. Price de.

No. 6 of 1952, The Government
Elementary Schools Scholarships
(Amendment) Rules, 1952”.

1 pp. Price 3c.



RAINFALL FIGURES.
Central Experiment Staticn,











Antigua.
1948, 1949. 1950. 1951. 1952
Jan, ~ 282 150 5°41 3860 2:41
Feb. 57 2:07) 2:52) 1688. eele6O
Mar. 15 1°40 1°37 1°08 °95 ‘10
479 494 901 643 4,11





66 THE LEEWARD ISLANDS GAZETTE. [20 March, 1952
In the Supreme Court of the Windward Island and
Leeward Islands.

ANTIGUA CIRCUIT.
In the Matter of the Income Tax Ordinance, 1945.

Gro. W. Bennetr Bryson & Co. Lrp. Appellant
and
Tue Commissioners OF Income Tax Lespondents.
- - JUDGMENT.

In its’return for the year 1950, based on the income for 1949, the appellant company, herein-
after called the company, claimed a deduction of $3,078.93 in respect of bad debts. Of this amount
the respondents allowed a certain sum; and disallowed the balance. ‘The company has appealed.

2. The relevant words are contained in sec. 10 (1) (e)-of the Antigua Income Tax Ordi-
nance (No..7 of 1945) 5
“There shall be deducted bad debts......... proved to the satisfaction of the Commissioners
to have become bad during the year immediately preceding the year of assessment and doubt-
ful debts to the extent that they are respectively estimated to the satisfaction of the Commis-
sioners to have become bad during the said year notwithstanding that such | ad or doubtful
debts were due and payable prior to the commencement of the said year.”

3. The contention of the respondents was that the company had failed to furnish the

necessary proof witb regard to the amount disallowed.

4. Mr, Christian, for the company, drew my attention to the authority Gleanor Co. Ltd. and
Assessment Committee 1922, 2 A.C., 169. He said that this was the anthority which supported
the position of the respondents; but that there had been dicta of learned judges disapproving of it and
refusing to follow it in Absalum v, Talbot, 1944 A.C. 227, and Bristowe v. Dickinson, 1946, 1 K.B.,
321. It should not, he said, be followed here.

5. It is difficult to understand how Mr. Christian should have thus ‘misinterpreted the
decision in the Gleaner case. The case was concerned with the levying of income tax in Jamaica and
the relevant provision read “No deduction in respect of income shall be allowed in respect of any
debts except bad debts, proved to be such to the satisfaction of the Assessment Committe and doubtful
debts to the extent that they are respectively estimated by the Assessment Committee to be bad.”
The Judicial Committee held that the taxpayer was not entitled to a deduction in respect of a debt
found to be bad in the year of assessment but incurred in a previous year. When the Antigua provi-
sion is examined it is seen that this decision of the Judicial Conimittee’has been departed from in
prescribing what bad debts may be allowed. The effect of the words ‘“ Notwithstanding that such bad
and doubtful debts were due and payable prior to the commencement of the said year ”’ render the
decision in the Gleaner case inapplicable. The respondents naturally. did not rely on it; and it is
unnecessary to consider the differences of judicial opinion as to the interpretation of a similar provision

in the United Kingdom.

6. .No anthority has been cited on the words of the Antigua provision; but, as the respon-
dents contend, they are plain. The debts must be proved to have become bad during the year preceding
the year of assessment. ‘The respondents say that the company has failed to prove this to their
satisfaction so far as the disallowed amount is concerned. They were willing to allow it an opportunity
to furnish the necessary proof; the company impliedly rejected this offer by preferring this appeal.
Mr. Christian had no argument to advance against the position maintained by the respondents apart
from his citation of the inapplicabie authorities which I have mentioned. .This point must be deter-
‘mined in favour of the respondents.

7. The company has appealed on another point. It carries on the business of general
wholesale and retail merchants, combined with shipp'ng and commission agencies. In 1935 it was the
owner of sugar estates and purchased about 750 acres of land to be used as a stock farm. It did not
long remain the owner of the sugar estates; they were sold to a Jocal syndicate, and from 1938 onwards
the company began to dispose of the land in varying quantities. At the end of 1947 it had realised b
these sales considerably more than what the land had originally cost. Sales of land in 1948 and 1949
therefore produced profits; and the company’s intention is to continue these sales until all the land is
disposed of. The respondents regrrded the company as carry ing on a real estate business; and conse-
quently t:xed them on these profits for 1948 and 1949. The company has appealed.

5. Mr. Christian, for the company, urged that it was not carrying on areal estate business; it
was simiiy disposing of the land as opportunity offered; the profits on, its sale were not liable to income
tax. He cited the following authorities. In Commissioner of Taxes and British Australia Wool
Realization Association, Limited, 1981 A.C., 224, it was held that ifa surplus resulted merely from the



20 March, 1922 THE LEEWARD ISLANDS GAZETTE. 67

realisation of capital assets, no part of it was chargeable to income tax. In Jones v. Leeming, 1980,
A.C., 415, it was held that on a sale of estates, not being a transaction in the nature of trade, but being
au isolated transaction of purchase and re-sale of property, the profits were not in the nature of income
‘but were an accretion to capital. In Stevens v. Hadsons Bay Co, 101 L.T. 96, it was held that receipts
by the company for the sales of portions of its lands were Lot chargeable with income tax. It was said
that the company was doing no more than an ordinary land owner doés who is minded to sell from time
to time. Williams v. Davies, 1945, 1 All. E.R., 304, turned on the finding that no trade or adventure
dn the nature of trade was being carried on.

9. Mr. Louisy, for the resporidents, relied on Commissioner of Taxes v. Melbdfftne Trust
Ltd. 1914, A.C., 1001; a somewhat complicated case in which profits had been realised from the sale of
the assets of certain companies, and in which these profits had. been held liable to income tax. He also
cited Martin v. Lowry 1926, 1 K.B., 550, in which profits from the sale of linen by a wholesale
machinery_merchant, who had purchased the whole stock at one time with a view to speculation, were
assessable to income tax; Glouster Railway Carriage Co. v. Inland Revenue Commissioners, 1925 x C-
469 in which the sale by the company of all its “hire” wagons was held not to be an accretion to
capital but to be profits accessable to income tax. Mr. Louisy also relied on various passages in the
authorities cited by Mr. Christian, and in Simons’ Income Tax, Vol. 2, ps 29-82, in order to show that
the company’s original intention in purchasing this land was not a factor to be considered now; and
that its recent transactions with the land constituted a trading activity, the profits of which must be

regarded as income, not capital.

10. ‘The principle to be deduced from the authorities was stated in Californian Copper
Syndicate v. Harris, 5 Tax cases, 159, cited with approval by the Judicial Committee in. the Melbourne
case (supra)
“Tt is quite a well settled principle in dealing with questions of income tax that where,

the owner of an ordinary investment chooses to realise it, and obtains a greater price for it
than he originally acquired it at, the enhasced price is not profit assessable to income tax.
But it is equally well established that enhanced values obtained from realisation or conversion
_of securities may be so assessable where what is done is not merely a realisation or change of
investment, but an act done in what is truly the carrying ou, or carrying out, of a business.”
Having cited this passage their Lordships continued “in the present case the whole object of

the company was to hold and nurse the securities it held, and to sell them at a profit when
convenient occasion presented itself”.

11. In the ease now before me it is not denied that the original object of the company was to
acquire land and use it for the purposes of its business. When the land was no longer required for the
businesa, the company decided to realise it, and to realise it to the best advantage by selling it in
portions at advantageous terms. It had power under its articles to develop the land as a housing estate
or as a land settlement, |iut it did not do this. It is in the position of a person who has acquired shares,
who requires them no longer, and who disposes of them as opportunities offer. Its object does not. fall
under the description as referred to in the passage cited above from the opinion of the Judicial Com-
mittee in the Melbourne case; nor are its acts in selling land “ the carrying on, or the carrying out, of
a business” in order to bring them within the ambit of the principle in the Californian Copper Syndi-
cate case (supra). - ‘The company succeeds in its appeals on this point; it is not liable to income tax on
the profits from the sale of this land. ;

12. With regard to.the first point the respondents, as I have said, succeed. The company
will have « period of twenty-one days to prove to the satisfaction of the respondents that the debts
disallowed became bad during the year 1949. At the expiration of that period of 21 days no deduction
is to be allowed for any debts not so proved ww be bad.

13. As each party has succeeded on one of the points raised there will be no costs.

R. J. Maynine,
Acting Puisne Judge.
17th March, 1952.



68 ; THE LEEWARD ISLANDS GAZETTE. [20 March, 1952.

In the Supreme Court of the Windward Islands and
Leeward Islands.

ANTIGUA CIRCUIT.
A. D. 1951.
In the Matter of The Income Tax Ordinance, 1945.

STANLEY R. WALTER Appellant
tae and
THe ComMMISSIONERS OF INCOME Tax Respondents.
JUDGMENT.

The return of the appellant for the year of assessment 1949, based on his income for the year
1948, showed a net loss of $558.94. The respondents regarded his statement of profits as unreliable;
they refused to accept the return, and assessed him on a net income of $3500.

2. The appellant objected. When he appeared before the respoudents, he was asked to
explain the rise of his capital account from $13288.29 on 31st December 1947 to $26504.22 on 31st
December 1948. He explained that the increase was due to money lent by him to the business;: but
declined to réveal the source from which the money was obtained. He eventually explained that the
amount had been given to his wife by her father. The respondents considered his explanations unsatis-
factory. They agreed to modify the original assessment to $3445.01, and in addition they assessed him
on a capital increase of $13215.92. The appellant appealed.

3. The first ground of appeal was with regard to the amount $3445.01. Mr. Harney, who
appeared for the appellant said that the accounts of the business had been checked by the respondents.
They were found correct and should therefore be accepted.

4. Mr. Louisy, who appeared for the respondents, said that they considered the statement of
profits unreliable. The appellant’s declared profits from 1988 to 1948 amounted to $9508.04 only;
yet in 1950 he had been able to build a house costing over $19000. The accounts for the year 1948
showed sales amounting to $26510; the competent authority allows a profit varying from 334% to
40%; the appellant’s figures showed a profit of 124% only. The respondents considered 25% a fair
percentage; and they assessed the appellant on this basis.

5. The second ground of appeal was with reference to the amount of $13215.92. The
ground of appeal was “ that the amount represents in the main loans and alternatively it they did
represent profit such profit must have been made more than two years before the year of assessment and
further that in such case a re-assessment should be made for the years during which the profits were
made”. This was an unaggressive approach where such a large amount was concerned, and Mr. Harney
did not argue this part of the appeal with any very great enthusiasm. He gave a number of figures of loans
to the business from its commencement in 1937; in the balance sheet for 31st December, 1947, the total
of these loans were shown as $24086.83. These included, he said, » sum of over $9600, a gift to the
appellant’s wife from her father before his death in 1936. This sum was lent to the business in 1946.
Previous to 1946 it was kept in a safe; part of it was occasionally used and then refunded. The balance
sheet as at 31st December, 1948, showed that the loans were reduced to $12310.90; the capital account
having been increased from $13288.29 to $26504.22. Mr. Harney said that the appellant decided to
capitalize in 1948.:

6. Itis not matter for surprise that the respondents regarded the first explanations of the
appellant as unreasonable. He had declined to reveal the source of the increase «of capital; he then said
something which led the respondents to believe that there had been a legacy to lis wife; inquiries were
made which showed that this was not true; he then said the money was a gift to her from her father
before his death in 1936.- His further instructions to Mr. Harney on this appeal did not improve
matters; I do not find it easy to credit the statement that this large sum was left in a safe for over ten
~ years. The respondents, though they had not full knowledge at the time, were right in refusing to
trust the accounts of the appellant. They were also right in rejecting his explanation as to the increase
of capital.

7. Mr. Harney now calls in aid Sec. 47 of the Income Tax Ordinance. This is as follows
“Where it appears to the Commissioners that any person liable to tax has not been assessed,
or has been assessed at a less amount than that which ought to have been charged, the Com-
missioners may, within the year of assessment or within two years after the expiration thereof, assess
such person at such amount or additional amount as according to their judgment ought to have been
charged, and the provisions of this Ordinance as to notice of assessment, appeal, and other proceedings



20) March, 1952] THE LEEWARD ISLANDS GAZETTE. 69

-ander this Ordinance shall apply to such assessment or additional assessment and to the tax charged _
thereunder.” Mr. Harney’s argument is that, tie. $18215.92 having been held to be profits, it is
obvious that it is not all profits earned in 1948. [t must include profits in 1947 ,and 1946
-and possibly earlier years; and therefore the respondents must split it up and assess the appellant. for
previous years in such amounts as they have divided the t-tal into. Mr. Louisy did not say anything
with regard to this but the position appears to me as follows. The appellant, having been forced into
tne position of acknowledging that this large amount represents profits from the business, now seeks to
lighten the burden of his taxation by admitting that in previous years he has sent in false. returns of
‘income. These returns should have included portions of this large amount; if it is split up, he may be
re-aysessed on the additional amounts; this will resule in his paying less tax than he would if assessed,
onthe total for one year. It may well be that the amount includes undisclosed profits in previous
years; but this is now the year 1952, and the year of assessment is 1949; over two vears have already
-elapsed. The respondents, acting depar tmentally, may be willing to come to terms with the appellant
on this point; but [ do not embody i in my order anything with reference to it. The same applies to
Mr. Harney’s argument that a sum of $298.55, shown by the appellant as profit in 1947, should be

excluded from the amount as is must have been already assessed. The appellant is—to blame for the
position in which he finds himself; he connot ask the Court to assist him by making an. order
that might ve prejudicial to the respondents. The sole result is that the appellant has ‘failed to show
that. the respondents were wrong, and the appeal is dismissed with costs.

R. J. Mannine,
-17th March, 1952. : Acting Puisne Judge.



TRADE MARKS OFFICE,
Antigua, 20th February, 1952.

GALLAGHER & BURTON, INC. of Green Lane, Bristol, Pensylvania, United States of
America have applied for Registration of one Trade Mark consisting of the following: —



(ALLAGHEReBURTONS

in class 43, that is to say: Alcholic Beverages, divciaily whisky.

The Applicants claim that they have used the said Tends Mark j in respect of the a goods
for more than 10 years before the date ot their said Application.

Any person may within three months from the date of the first appearance of this Advertise-
ment in the Leeward Islands Gazette, give notice in duplicate at the Trade Es: Office, Antigua, of
opposition to registration of the said Th rade Mark.

A, B Mrapg,
Acting Registrar of T; yade Marks.



Me THE LEEWARD ISLANDS GAZETTE. [20 March, 1952.
ORDER OF COMPETENT AUTHORITY.

Order made by the Competent Authority for the Presidency of Antigua under Regulation 50-
of the Defence Regulations, 1939, as having effect by virtue of the Supplies and Services.
(Transitional Powers) Act, 1945, the Supplies and Services (Transitional Powers) (Colonies
etc.) Order in Council, 1946, (Imp.) the Supplies and Services (Transitional Powers)
Order,.1946, and the Supplies and Services Continuance Order, 1951 (Imp.). -

No. 3 of 1952.
DEFENCE REGULATIONS, 1939.



1. Short Title. This Order may be cited as the Control of Prices (Amendment No. 3)
Order, 1952, and shall be read together: with the Control of Prices Order, 1944 (No. 9 of 1944), as
amended, hereinafter referred to as the Principal Order.

2. Amendment. List “A” of Part I of the Schedule to the Principal Order is hereby
amended by the deletion of sub-item 2 (4) and the substitution therefor of the sib-item bearing a similar
number as set out in the Schedule hereto.

SCHEDULE.
Part I.

ANTIGUA.
List “A ”__FKoodstufts, ete.

2

Item. Article. Wholesale Price. Retail Price.





2. Butter, Table— 5
(k) Swift Australian .-»/ $55.24 per case of 48—1 Ib. ting $1.34 per 1 1b. tin

|
Dated the 19th day of March, 1952.



=

R. Sr. J. O. Wayne,
Administrator,
Competent Authority.

: ANTIQUA.
Printed at the Government Printing Office, Leeward Islands, by E. M, BuackmMaAn,
Government Printer—By Authority :
1952.

[Price 10 cents.] -



Full Text






Notices.



A list of some recent publications
of the Commonwealth Economic
Committee is given below:—

Meat

A Suuimary of figures of Produc-
tion, ‘Trade and Consumption relating
to Beef, Live Cattle, Mutton and
Lamb, Live Sheep, Bacon and Hams,
Pork, Live Pigs, Canned Meat, Offals,
Poultry Meat. (1951)

~

D8. By Post, ossycds

Dairy Produce.

A Summary of Figures of Produc-
tion, Trade and Consumption relating
to Butter, Cheese, Preserved Milk,

Casein, Eggs, Ege Products and
Margarine. (1951)
dg By, Posh os. 3d.

Wool Production and Trade,
1950-51 :

A supplement to Wool Intelligence.

ds.) By “Post Os. 3d.

Commonwealth Trade in 1950

A Supplementary Memorandum to
the Thirty-Third Report of the Com-
mittee (1951)

td. By Post 74d.

2. Copies are obtainable from any

of the Sales Offices or Agents of Her
Majesty’s Stationery Office or through
any Bookseller, or from the Secretary,
Commonwealth Heonomic Committee,
2, Queen Anne’s Gate Buildings, Lon-
don, S.W.1.

The Secretariat,
Antigua.
‘12th March, 1952.

No. 65A/00005.



The Governor has been pleased to
appoint Mr. A. F. L. LouIsy to be a
Visiting Justice of. the Prison in
Montserrat during such time as he
may -be acting in the office of Magis-
trate, District “I” in that Presidency.

The Secretariat.
Antigua.
14th March, 1952.
Ref. No. 43/00006. j



329.7297
Lge7 te

VOL. LXXX.

(A

LA 4 &

Invalidation of Stamps.

It is hereby notified for general
information that in accordance with
the provisions of the Stamps Invalida-
tion Order, 1952 (General Government
S. R. & O. No. 5 of 1952), all stamps
issued during the reigns of Her Late
Majesty Queen VICTORIA and His
Late Majesty King EpWARD the
Seventh, and the stamps specified in
the first column of the Schedule to

the Order issued during the reign of

His Late Majesty King GEORGE the
Fifth, will no longer be used for the
paymer.t of postage or stamp duties
after the 30th September, 1952.

2. Provision has, however, been
made in the Order for a period of
grace of three months thereafter, that
is, on or before the 3lst December,
1952, within which holders of stamps
invalidated by the Order may effect
their exchange at the Post Office of the
Presidency in which the stamps were
issued for equivalent stamps autho-
rised for use in such Presidency or in
the Colony.

The Secretariat,
Antigua.
13th March, 1952.
Ref. No, 62/00009,



It is notified for general information
that Mr. PHILIP ERust, American
Consul, Barbados, will be visiting
Antigua during the period from the
30th March to the Lst April.

The American Consul proposes, if
it can be arranged, to devote all day on
the 31st March to the interviewing of
applicants of Antigua for non-immi-
gration (visitors’) visas to the United
States. He will be accompanied by
his Secretary, Miss SHEILA HEATH,
and plans to stay at the Antigua
Beach Hotel where he will interview
applicants.

The Secretariat,
Antigua.
12th March, 1952.

Ref. No. 19/00002.



ELECTRICITY BOARD.

His Excellency the Governor in
Council hag been pleased to appoint
the following to be members of the
Antigua Electricity, Board for a term

LEEWARD ISLAN
ZETRB
met Tat ee eae
Sublished by Auth
THURSDAY, 20rn MARCH, 1952

LARS 63

Ss

ng wN
NWS

*|





SS ds Sats be

No. 14.

of two years from Ist March, 1952.

Hon. E. H. LAK (Chairman)
Hon. KE. A. THOMPSON

R. A. JORDAN, Esq.

L. Hurst, Ksq.

His Excellency the Governor in
Council has been pleased to appoint
J. L. E. JEFFERY, Esq., O.B.E., to be
a member of the Antigua Electricity
Board for a term of two years from
14th March, 1952.

Administrators Office,
Antigua, eee
14th March, 1952.
Ref. No. A. 29/16.

4

By virtue of section 3 of. the
Exportation of Fruit Ordinance, 1938,
(Montserrat No. 4 of 1938), the Com-
missioner of Montserrat has appointed
the following to be Fruit Inspectors:—

W. E. BAssert, Chief Fruit 3

: Inspector
C. A. TAYLOR

J. A. TAYLOR

I. B. BROWNE

G. M. R. GALLWEY
M. C. CLARKE
D.C. EDWARDS.

2. All previous appointments are
are hereby revoked.

CHARLESWORTH Ross,

Commissioner.
Montserrat.

CONFIRMATION OF ORDINANCES.

No. 33.

The Secretary of State for the
Colonies has notified the Governor
that the power of disallowance will
not be exercised in respect of the
undermentioned Ordinances:—

St. Kitis-Nevis and Anguilla.

No. 14 of 1951. “The Land and
House Tax (Amendment) Ordinance,
OD ey

Montserrat.

No.-12 of 1951. “The Publication
of the First Lists of Voters (Extension
of time) Ordinance, 1951.”

Ref. No. 47/00149.


64

TRADE MARKS OFFICE,
AnTIGUA, 10th March, 1952.

INTERNATIONAL HARVESTER
COMPANY of 180 North Michigan
Avenue, City of Chicago State .of
Illinois, U.S.A., have applied for
Registration of one Trade Mark con-
sisting of the following:—



in Class 7 that is to say—

Farm machinery—namely, man-
ure loaders, corn pickers, vegetable
planter, binders, tractor binders, push
binders, headers, harvester threshers,
windrow harvesters, pick-up attach-
ments, reapers, threshers, rice bind-
ers, rice threshers, cotton pickers,
cotton harvesters, mowers, rakes, ted-
ders, side rakes and tedders, loaders—-
all types, sweep rakes, stackers, baling
presses, alfalfa threshers, clover
threshers, planters, listers, cultivators,
lister cultivators, grain binders, ensil-
age cutters, ensilage harvesters, ensil-
age blowers, huskers and shredders,
bean sheillers, corn planters and drills,
cotton planters, potato planters, grain
drills, broadeast seeders, alfalfa and
grass drills, cream separators, milkers,
seeders, tractor plows, lime sowers,
bean planters, beet planters, corn
binders, beet pullers, press drill pack-
ers, moldboard plows, riding plows,
walking plows, middle breakers, ec-
. centric disk plows, disk harrows,
tractor harrows, orchard harrows, har-
row plows, basin listers, spring tooth
harrows, peg tooth harrows, field
cultivators, rod weeders, rotary hoes,
cultivator-row crop, soil pulverizers,
land packers, plow packers, cotton
choppers, disk bedders, cane plows
and cultivators, internal combustion
engines, farm tractors, track tractors,
industrial tractors, corn shellers, feed
grinders, roughage mills, hay presses,
potato diggers, feed grinders, hammer
mills, cane mills, manure spreaders,
lime spreaders, fertilizer distributors,
crop dusters, stalk cutters, knife grind-
ers, tractor nitches, weeder mulchers,
pick-up balers, diesel engines, and
parts of each of said goods.



The Applicants claim tbat they
have used the said Trade Mark in
respect of the said goods for the
period from 9/8/44 before the date of
their said Application.

Any person may within three
months from the date of the first
appearance of this Advertisement in
the Léeward Islands Gazette, give
notice in duplicate at the ‘Trade
Marks Office, Antigua, of opposition to
registration of the said Trade Mark,

A. R. MEADE,
Acting Registrar of Trade Marks.

THE LEEWARD ISLANDS GAZETTE.

TRADE MARKS OFFICE,
ANTIGUA, LOth March, 1952.

INTERNATIONAL HARVESTER
COMPANY. of 180 North Michigan
Avenue, City of Chicago State of
Illinois, U.S.A. have applied for Regis-
tration of one Trade Mark consisting
of the following:—



in Class 22 that is to:-- Vehicles in-
cluding tractors, crawler tractors and
industrial wheel tractors, trucks, wag-
ons, trailers, power units, industrial
power units, engines, internal com-
bustion engines, and parts of each of
said goods.

The Applicants claim that. they
have used the said Trade Mark in
respect of the said goods for the
period from 9/s/44 before the date
of their said Application.

Any person may within three
months from the date of the first
appearance of this Advertisement in
the Leeward Islands Gazette, give
notice in duplicate at the Trade Marks
Office, Antigua, of opposition to regis-
tration of the said Trade Mark.

A. R. MEADE,
Aoting Registrar-of Trade Marks,



In the Supreme Court of the
Windward Islands and
Leeward Islands.

NEVIS CIRCUIT.

NOTICE is hereby given that in
pursuance of Rules made by the
Chief Justice under section 16 of the
Windward islands and Leeward
Islands (Courts) Order-in-Council,
1939, and duly approved as therein
provided on the 16th day of October,
A.D. 1941, The Honourable the
Puisne Judge selected for the sitting
of the Court in the Nevis Circuit has
appointed the day of the month on
which the ensuing Court shall sit ag
follows, that is te say:— :

The Nevis Circuit on Tuesday, the
Ist day of April, 1952, at 11 o’clock
in the forenoon. :

Dated the Lith day of February,
1952.
D. S. BROOKES,
Registrar,

Supreme Court, Nevis Circutt.

[20 Mareh, 1952.

In the Supreme Court of the
Windward Islands and
Leeward Islands.

(VIRGIN ISLANDS CIRCUIT).

Notice is hereby given that in
pursuance of Rules made by the Chief
Justice under Section 16 of tthe
Windward Islands and Leeward
Islands (Courts) Order in Council,
1939, and duly approved as thereim
provided on the 16th day of October,
A.D. 1941, His Lordship the Chief
Justice has appointed the day of the
month on which the ensuing Cireuit
Court shall sit as follows, that is to
say i-—

The Virgin Islands Circuit on
Wednesday the 80th day of April,
1952, at 10 o’clock in the forenoon.

Dated the 15th day of March, 1952.

A. R. MEADE,
Acting Chief Registrar.

TENDERS.

Tenders are invited for the entire
quantity of cotton seed (550 tons more
or less) exclusive of seed retained for
planting purposes, which derive from
the crop of seed cotton now being
handled by the Marketing Officer,
Antigua.

Tenders should state clearly
wheth-er the offer is being made ex-
ginnery f.o.b. St. John’s Harbour, or
cif. etc. Other things being equal
tenders ex-ginnery will be preferred.

The successful applicant will be
required to take delivery as soon as

and at the rate at which the seed is

supplied by the Marketing Officer and
to return all bags to the Marketing
Department.

Government does not bind itself te
accept the highest or any tender.

Tenders should be addressed to the
Agricultural Superintendent, Antigua,
in time to reach him on or before 3lst

March, 1952.

Agricultural Department,
Antigua.

NOTICE OF TENDER.

House at Cotton Research
Station.

Tenders are invited from experi-
enced Contractors for the execution of
the above Contract. The Contract
embraces all labour and materials
including electrical and sanitary fit-
tings and everything necessary to
complete the building.
20 March, 1952. |

Conditions of Contract, Specifica-.

tion and Forms of Tender may be
obtained from the Federal Engineer,
St. John’s, Antigua, upon payment of
a deposit of $10 returnable receipt of
a bona fide Tender. Drawings may
be inspected at the office of the
Federal Engineer.

Tenders should be addressed to the
Federal Engineer and submitted in a
sealed envelope marked ‘ Tender for
House at Cotton Research Station”
to reach the Federal Engineer not
later than 10 a.m. on the 26th March,
1952.

Government does not bind itself to
accept the lowest or any tender.

The Secretariat,
Antigua.
oth March, 1952.

Ref. No. 68/09002.

Post of Assistant Colonial Engi-
neer, Public Works Depart-
ment, St. Lucia.

Applications are invited for the
vacant post of Assistant Colonial
Engineer, Public Works Department,
St. Lucia.

The salary scale attached to the
post, which is pensionable, is240U-
120-$2880 with a cost of living allow-
ance at the rate of $3384 per annum.

This officer will be required to keep
a car for the performance of his official
duties and will be paid a basic travel-
ling allowance at the rate of $192 per
annum plus a mileage allowance of
10 cents for every mile travelled on
duty.

A subsistence allowance will also be
paid at the approved rate when travel-
ling on duty in the Colony outside
his station.

The Assistant Colonial Engineer
will be required to assist the Colonial
Engineer in his various official duties
and will be required to help in the
design and supervision of the construc-
tion of roads and bridges; the execu-
tion of schemes and the construction
and maintenance of Government
buildings.

The appointment is subject to the
Colonial Regulations and Rules and
Orders in force and local taxation.

Applications should give details of
experience and qualifications and
should be accompanied by at least two
Certificates, with a Certificate of Medi-
cal fitness, and should be addressed
to the Administrator, St. Lucia, to
reach not later than 3lst March, 1952.

Government Office,
St. Lucia,
29th February, 1952.
Ref. No. A. 0. 13/89.

HOSPITAL, ST. VINCENT.





Applications are invited for appoint-
ment to the post of Physician, Colo-
nial Hospital, St. Vincent, B. W. I., on
the following termsand conditions:—

DUTIES.

Administrative control of the Ex-
tension Hospital of about 30 beds
for tyberculosis and/or isolation
eases and the Fort Institutions,
Medical Care of sick in the Colonial
Hospital and responsibility for
training Nurses and Dispensers in
conjunction with the Resident Sur-
geons, and to assist the Resident
Surgeon at operations.

The Physician may be required to
assume administrative control of
the Colonial Hospital.

EMOLUMEN'TS.

A salary of $3456 per annum is
payable plus a Specialist Allowance
of $1200 per annum if the holder
possesses post-graduate qualifica-
tions in Medicine. A temporary

Cost of Living Allowance of $380.40.

is also paid.
CONSULTING & FEES.

Consulting practice (but not Pri-
vate Practice) isallowed. Fees ona
graded scale for Private Patients at
the Colonial Hospital are paid to the
Physician.

CONDITIONS OF APPOINTMENT.

The Appointment will be on con-
tract for a period of 3 years in the
first instance, but the appointee
may opt after two years to be ap-
pointed to the permanent, pension-
able establishment.

QUARTERS.
No quarters are provided.
TRAVELLING ALLOWANCE.

A travelling allowance is paid for
journeys to the Extension Hospital
and the Fort Institutions. _

QUALIFICATIONS,

Candidates should be registered or
registrable in the United Kingdom.
The applications of Candidates who
possess post-graduate qualifications
in Medicine (M.R.C.P. or M.D.)
would be given preferential consid-
eration.

Applications accompanied by testi-
monials and references should be ad-
dressd to the Establishment Officer,
St. Vincent, B.W.I., and should reach
him not later than the 21st April, 1952.

Applications from members of the
Government Service of any Colony
should be transmitted through the
Officer Administering the Government
of that Colony.

Ref No. 13/00004,

THE LEEWARD ISLANDS GAZETTE. “1 65
POST OF PHYSICIAN, COLONIAL.

Publications issued from the
Government Printing Office,
Leeward Islands.

ORDINANCE.
Virgin Islands.

No. 5 of 1952, “The Supplemen-

» tary Appropriation (1948) Ordinance,

Ohare
2 pp. Price Ae.

STATUTORY RULES & ORDERS.
General Government.

No. 2 of 1952, The Trading with
the Enemy (Authorization) (Germany)
Order, 1952-”:

: 2 pp. Price 4e.

No. 3 of 1952, The Trading with
the Enemy (Transfer of Negotiable
Instruments, etc.) (Germany) Order,
USO

2 pp. Price 4c.

No. 4 of 1952, “The Trading with
the Enemy (Custodian) (Amendment)
(Germany) Order, 1952”.

2 pp. Price Ac.

No. 5 of 1952, ‘The Stamps Invali-
dation Order, 1952”.

3. pp. Price de.

Aningua.

No. 7 of 1952, “The -English
Harbour Rules, 1952.”
l pp. Price 3c.

Montserrat.

No. 2 of 1952, “The Income Tax
(Double Taxation Relief) (Canada)
Order, 1952”. :

9 pp. Price 11e.

No. 3 of 1952, “Resolution of the
Legislative Council abolishing the
Customs Duties on educational,
scientific and cultural materials—
Unesco— ”’

4 pp. Price 6c.

No. 4 of 1952, ‘Resolution of the
Legislative Council exempting Sport-
ing competition trophies from Cug-
toms Duties. ”’

Dp nme iGceoGs

No. 5 of 1952, “The Porters and

Boatmen (Fees) (Amendment) Regula-
tions, 1952”.
3 pp. Price de.

No. 6 of 1952, The Government
Elementary Schools Scholarships
(Amendment) Rules, 1952”.

1 pp. Price 3c.



RAINFALL FIGURES.
Central Experiment Staticn,











Antigua.
1948, 1949. 1950. 1951. 1952
Jan, ~ 282 150 5°41 3860 2:41
Feb. 57 2:07) 2:52) 1688. eele6O
Mar. 15 1°40 1°37 1°08 °95 ‘10
479 494 901 643 4,11


66 THE LEEWARD ISLANDS GAZETTE. [20 March, 1952
In the Supreme Court of the Windward Island and
Leeward Islands.

ANTIGUA CIRCUIT.
In the Matter of the Income Tax Ordinance, 1945.

Gro. W. Bennetr Bryson & Co. Lrp. Appellant
and
Tue Commissioners OF Income Tax Lespondents.
- - JUDGMENT.

In its’return for the year 1950, based on the income for 1949, the appellant company, herein-
after called the company, claimed a deduction of $3,078.93 in respect of bad debts. Of this amount
the respondents allowed a certain sum; and disallowed the balance. ‘The company has appealed.

2. The relevant words are contained in sec. 10 (1) (e)-of the Antigua Income Tax Ordi-
nance (No..7 of 1945) 5
“There shall be deducted bad debts......... proved to the satisfaction of the Commissioners
to have become bad during the year immediately preceding the year of assessment and doubt-
ful debts to the extent that they are respectively estimated to the satisfaction of the Commis-
sioners to have become bad during the said year notwithstanding that such | ad or doubtful
debts were due and payable prior to the commencement of the said year.”

3. The contention of the respondents was that the company had failed to furnish the

necessary proof witb regard to the amount disallowed.

4. Mr, Christian, for the company, drew my attention to the authority Gleanor Co. Ltd. and
Assessment Committee 1922, 2 A.C., 169. He said that this was the anthority which supported
the position of the respondents; but that there had been dicta of learned judges disapproving of it and
refusing to follow it in Absalum v, Talbot, 1944 A.C. 227, and Bristowe v. Dickinson, 1946, 1 K.B.,
321. It should not, he said, be followed here.

5. It is difficult to understand how Mr. Christian should have thus ‘misinterpreted the
decision in the Gleaner case. The case was concerned with the levying of income tax in Jamaica and
the relevant provision read “No deduction in respect of income shall be allowed in respect of any
debts except bad debts, proved to be such to the satisfaction of the Assessment Committe and doubtful
debts to the extent that they are respectively estimated by the Assessment Committee to be bad.”
The Judicial Committee held that the taxpayer was not entitled to a deduction in respect of a debt
found to be bad in the year of assessment but incurred in a previous year. When the Antigua provi-
sion is examined it is seen that this decision of the Judicial Conimittee’has been departed from in
prescribing what bad debts may be allowed. The effect of the words ‘“ Notwithstanding that such bad
and doubtful debts were due and payable prior to the commencement of the said year ”’ render the
decision in the Gleaner case inapplicable. The respondents naturally. did not rely on it; and it is
unnecessary to consider the differences of judicial opinion as to the interpretation of a similar provision

in the United Kingdom.

6. .No anthority has been cited on the words of the Antigua provision; but, as the respon-
dents contend, they are plain. The debts must be proved to have become bad during the year preceding
the year of assessment. ‘The respondents say that the company has failed to prove this to their
satisfaction so far as the disallowed amount is concerned. They were willing to allow it an opportunity
to furnish the necessary proof; the company impliedly rejected this offer by preferring this appeal.
Mr. Christian had no argument to advance against the position maintained by the respondents apart
from his citation of the inapplicabie authorities which I have mentioned. .This point must be deter-
‘mined in favour of the respondents.

7. The company has appealed on another point. It carries on the business of general
wholesale and retail merchants, combined with shipp'ng and commission agencies. In 1935 it was the
owner of sugar estates and purchased about 750 acres of land to be used as a stock farm. It did not
long remain the owner of the sugar estates; they were sold to a Jocal syndicate, and from 1938 onwards
the company began to dispose of the land in varying quantities. At the end of 1947 it had realised b
these sales considerably more than what the land had originally cost. Sales of land in 1948 and 1949
therefore produced profits; and the company’s intention is to continue these sales until all the land is
disposed of. The respondents regrrded the company as carry ing on a real estate business; and conse-
quently t:xed them on these profits for 1948 and 1949. The company has appealed.

5. Mr. Christian, for the company, urged that it was not carrying on areal estate business; it
was simiiy disposing of the land as opportunity offered; the profits on, its sale were not liable to income
tax. He cited the following authorities. In Commissioner of Taxes and British Australia Wool
Realization Association, Limited, 1981 A.C., 224, it was held that ifa surplus resulted merely from the
20 March, 1922 THE LEEWARD ISLANDS GAZETTE. 67

realisation of capital assets, no part of it was chargeable to income tax. In Jones v. Leeming, 1980,
A.C., 415, it was held that on a sale of estates, not being a transaction in the nature of trade, but being
au isolated transaction of purchase and re-sale of property, the profits were not in the nature of income
‘but were an accretion to capital. In Stevens v. Hadsons Bay Co, 101 L.T. 96, it was held that receipts
by the company for the sales of portions of its lands were Lot chargeable with income tax. It was said
that the company was doing no more than an ordinary land owner doés who is minded to sell from time
to time. Williams v. Davies, 1945, 1 All. E.R., 304, turned on the finding that no trade or adventure
dn the nature of trade was being carried on.

9. Mr. Louisy, for the resporidents, relied on Commissioner of Taxes v. Melbdfftne Trust
Ltd. 1914, A.C., 1001; a somewhat complicated case in which profits had been realised from the sale of
the assets of certain companies, and in which these profits had. been held liable to income tax. He also
cited Martin v. Lowry 1926, 1 K.B., 550, in which profits from the sale of linen by a wholesale
machinery_merchant, who had purchased the whole stock at one time with a view to speculation, were
assessable to income tax; Glouster Railway Carriage Co. v. Inland Revenue Commissioners, 1925 x C-
469 in which the sale by the company of all its “hire” wagons was held not to be an accretion to
capital but to be profits accessable to income tax. Mr. Louisy also relied on various passages in the
authorities cited by Mr. Christian, and in Simons’ Income Tax, Vol. 2, ps 29-82, in order to show that
the company’s original intention in purchasing this land was not a factor to be considered now; and
that its recent transactions with the land constituted a trading activity, the profits of which must be

regarded as income, not capital.

10. ‘The principle to be deduced from the authorities was stated in Californian Copper
Syndicate v. Harris, 5 Tax cases, 159, cited with approval by the Judicial Committee in. the Melbourne
case (supra)
“Tt is quite a well settled principle in dealing with questions of income tax that where,

the owner of an ordinary investment chooses to realise it, and obtains a greater price for it
than he originally acquired it at, the enhasced price is not profit assessable to income tax.
But it is equally well established that enhanced values obtained from realisation or conversion
_of securities may be so assessable where what is done is not merely a realisation or change of
investment, but an act done in what is truly the carrying ou, or carrying out, of a business.”
Having cited this passage their Lordships continued “in the present case the whole object of

the company was to hold and nurse the securities it held, and to sell them at a profit when
convenient occasion presented itself”.

11. In the ease now before me it is not denied that the original object of the company was to
acquire land and use it for the purposes of its business. When the land was no longer required for the
businesa, the company decided to realise it, and to realise it to the best advantage by selling it in
portions at advantageous terms. It had power under its articles to develop the land as a housing estate
or as a land settlement, |iut it did not do this. It is in the position of a person who has acquired shares,
who requires them no longer, and who disposes of them as opportunities offer. Its object does not. fall
under the description as referred to in the passage cited above from the opinion of the Judicial Com-
mittee in the Melbourne case; nor are its acts in selling land “ the carrying on, or the carrying out, of
a business” in order to bring them within the ambit of the principle in the Californian Copper Syndi-
cate case (supra). - ‘The company succeeds in its appeals on this point; it is not liable to income tax on
the profits from the sale of this land. ;

12. With regard to.the first point the respondents, as I have said, succeed. The company
will have « period of twenty-one days to prove to the satisfaction of the respondents that the debts
disallowed became bad during the year 1949. At the expiration of that period of 21 days no deduction
is to be allowed for any debts not so proved ww be bad.

13. As each party has succeeded on one of the points raised there will be no costs.

R. J. Maynine,
Acting Puisne Judge.
17th March, 1952.
68 ; THE LEEWARD ISLANDS GAZETTE. [20 March, 1952.

In the Supreme Court of the Windward Islands and
Leeward Islands.

ANTIGUA CIRCUIT.
A. D. 1951.
In the Matter of The Income Tax Ordinance, 1945.

STANLEY R. WALTER Appellant
tae and
THe ComMMISSIONERS OF INCOME Tax Respondents.
JUDGMENT.

The return of the appellant for the year of assessment 1949, based on his income for the year
1948, showed a net loss of $558.94. The respondents regarded his statement of profits as unreliable;
they refused to accept the return, and assessed him on a net income of $3500.

2. The appellant objected. When he appeared before the respoudents, he was asked to
explain the rise of his capital account from $13288.29 on 31st December 1947 to $26504.22 on 31st
December 1948. He explained that the increase was due to money lent by him to the business;: but
declined to réveal the source from which the money was obtained. He eventually explained that the
amount had been given to his wife by her father. The respondents considered his explanations unsatis-
factory. They agreed to modify the original assessment to $3445.01, and in addition they assessed him
on a capital increase of $13215.92. The appellant appealed.

3. The first ground of appeal was with regard to the amount $3445.01. Mr. Harney, who
appeared for the appellant said that the accounts of the business had been checked by the respondents.
They were found correct and should therefore be accepted.

4. Mr. Louisy, who appeared for the respondents, said that they considered the statement of
profits unreliable. The appellant’s declared profits from 1988 to 1948 amounted to $9508.04 only;
yet in 1950 he had been able to build a house costing over $19000. The accounts for the year 1948
showed sales amounting to $26510; the competent authority allows a profit varying from 334% to
40%; the appellant’s figures showed a profit of 124% only. The respondents considered 25% a fair
percentage; and they assessed the appellant on this basis.

5. The second ground of appeal was with reference to the amount of $13215.92. The
ground of appeal was “ that the amount represents in the main loans and alternatively it they did
represent profit such profit must have been made more than two years before the year of assessment and
further that in such case a re-assessment should be made for the years during which the profits were
made”. This was an unaggressive approach where such a large amount was concerned, and Mr. Harney
did not argue this part of the appeal with any very great enthusiasm. He gave a number of figures of loans
to the business from its commencement in 1937; in the balance sheet for 31st December, 1947, the total
of these loans were shown as $24086.83. These included, he said, » sum of over $9600, a gift to the
appellant’s wife from her father before his death in 1936. This sum was lent to the business in 1946.
Previous to 1946 it was kept in a safe; part of it was occasionally used and then refunded. The balance
sheet as at 31st December, 1948, showed that the loans were reduced to $12310.90; the capital account
having been increased from $13288.29 to $26504.22. Mr. Harney said that the appellant decided to
capitalize in 1948.:

6. Itis not matter for surprise that the respondents regarded the first explanations of the
appellant as unreasonable. He had declined to reveal the source of the increase «of capital; he then said
something which led the respondents to believe that there had been a legacy to lis wife; inquiries were
made which showed that this was not true; he then said the money was a gift to her from her father
before his death in 1936.- His further instructions to Mr. Harney on this appeal did not improve
matters; I do not find it easy to credit the statement that this large sum was left in a safe for over ten
~ years. The respondents, though they had not full knowledge at the time, were right in refusing to
trust the accounts of the appellant. They were also right in rejecting his explanation as to the increase
of capital.

7. Mr. Harney now calls in aid Sec. 47 of the Income Tax Ordinance. This is as follows
“Where it appears to the Commissioners that any person liable to tax has not been assessed,
or has been assessed at a less amount than that which ought to have been charged, the Com-
missioners may, within the year of assessment or within two years after the expiration thereof, assess
such person at such amount or additional amount as according to their judgment ought to have been
charged, and the provisions of this Ordinance as to notice of assessment, appeal, and other proceedings
20) March, 1952] THE LEEWARD ISLANDS GAZETTE. 69

-ander this Ordinance shall apply to such assessment or additional assessment and to the tax charged _
thereunder.” Mr. Harney’s argument is that, tie. $18215.92 having been held to be profits, it is
obvious that it is not all profits earned in 1948. [t must include profits in 1947 ,and 1946
-and possibly earlier years; and therefore the respondents must split it up and assess the appellant. for
previous years in such amounts as they have divided the t-tal into. Mr. Louisy did not say anything
with regard to this but the position appears to me as follows. The appellant, having been forced into
tne position of acknowledging that this large amount represents profits from the business, now seeks to
lighten the burden of his taxation by admitting that in previous years he has sent in false. returns of
‘income. These returns should have included portions of this large amount; if it is split up, he may be
re-aysessed on the additional amounts; this will resule in his paying less tax than he would if assessed,
onthe total for one year. It may well be that the amount includes undisclosed profits in previous
years; but this is now the year 1952, and the year of assessment is 1949; over two vears have already
-elapsed. The respondents, acting depar tmentally, may be willing to come to terms with the appellant
on this point; but [ do not embody i in my order anything with reference to it. The same applies to
Mr. Harney’s argument that a sum of $298.55, shown by the appellant as profit in 1947, should be

excluded from the amount as is must have been already assessed. The appellant is—to blame for the
position in which he finds himself; he connot ask the Court to assist him by making an. order
that might ve prejudicial to the respondents. The sole result is that the appellant has ‘failed to show
that. the respondents were wrong, and the appeal is dismissed with costs.

R. J. Mannine,
-17th March, 1952. : Acting Puisne Judge.



TRADE MARKS OFFICE,
Antigua, 20th February, 1952.

GALLAGHER & BURTON, INC. of Green Lane, Bristol, Pensylvania, United States of
America have applied for Registration of one Trade Mark consisting of the following: —



(ALLAGHEReBURTONS

in class 43, that is to say: Alcholic Beverages, divciaily whisky.

The Applicants claim that they have used the said Tends Mark j in respect of the a goods
for more than 10 years before the date ot their said Application.

Any person may within three months from the date of the first appearance of this Advertise-
ment in the Leeward Islands Gazette, give notice in duplicate at the Trade Es: Office, Antigua, of
opposition to registration of the said Th rade Mark.

A, B Mrapg,
Acting Registrar of T; yade Marks.
Me THE LEEWARD ISLANDS GAZETTE. [20 March, 1952.
ORDER OF COMPETENT AUTHORITY.

Order made by the Competent Authority for the Presidency of Antigua under Regulation 50-
of the Defence Regulations, 1939, as having effect by virtue of the Supplies and Services.
(Transitional Powers) Act, 1945, the Supplies and Services (Transitional Powers) (Colonies
etc.) Order in Council, 1946, (Imp.) the Supplies and Services (Transitional Powers)
Order,.1946, and the Supplies and Services Continuance Order, 1951 (Imp.). -

No. 3 of 1952.
DEFENCE REGULATIONS, 1939.



1. Short Title. This Order may be cited as the Control of Prices (Amendment No. 3)
Order, 1952, and shall be read together: with the Control of Prices Order, 1944 (No. 9 of 1944), as
amended, hereinafter referred to as the Principal Order.

2. Amendment. List “A” of Part I of the Schedule to the Principal Order is hereby
amended by the deletion of sub-item 2 (4) and the substitution therefor of the sib-item bearing a similar
number as set out in the Schedule hereto.

SCHEDULE.
Part I.

ANTIGUA.
List “A ”__FKoodstufts, ete.

2

Item. Article. Wholesale Price. Retail Price.





2. Butter, Table— 5
(k) Swift Australian .-»/ $55.24 per case of 48—1 Ib. ting $1.34 per 1 1b. tin

|
Dated the 19th day of March, 1952.



=

R. Sr. J. O. Wayne,
Administrator,
Competent Authority.

: ANTIQUA.
Printed at the Government Printing Office, Leeward Islands, by E. M, BuackmMaAn,
Government Printer—By Authority :
1952.

[Price 10 cents.] -