...adventure, or concern in the nature of trade not contained in any other schedule of this Act "), " shall be computed on a sum not less than the full...the balance of the profits or gains of such trade, &c. upon a fair and just average of three years, ending on such day of Balance on revenue account,...

...Great duty fmm Britain,1 and foreign possessions. ^[Tre-0'1* land,] the colonies,&c. • RULE. The duty to be charged in respect thereof shall be computed on a sum not less than the full amount of the actual sums annually received in Great Britain,1 either for remittances from thence payable in Great...

...dividends, and shares as are directed to be charged under Schedule (C.) of this Act. RULE. • The duty to be charged in respect thereof shall be computed on a sum not less than a full amount of the sums (so far as the same can be computed) which have been or will be received...

...in respect of professions, employments, or vocations not contained in any other schedule of this Act shall be computed on a sum not less than the full amount of the balanciof the profits, gains, and emoluments of such professions, employments, invocations upon a fair...

...this arbitrary sum which they put in the credit side of the account, that they have not arrived at " the full amount of the balance of the profits or gains of such trade upon a fair and just average of three years." They have not (as is found by the case) kept their accounts...

...fce modified as future circumstances require. The phrase used in the first rule of Schedule D is " the full amount of the balance of the profits or gains of such trade, manufacture, or concern upon a fair and just average of three years." The third rule provides that the following...

...seems to me, is perfectly free from difficulty. > The first rule under Schedule D. says, " the duty to be charged in respect thereof shall be computed...the balance of the profits or gains of such trade," &c. Now, as was well put by the learned counsel for the appellants, how can we get at the balance of...

...in tho nature of trade, not contained in any other schedule of this Act. BULES. First. — The duty to be charged in respect thereof shall be computed on a sum not 1езк than the full amount of the balance of the profits or gains of snch trade, <tc., upon a fair...

...concern in the nature of trade not contained in any other schedule of this Act." " Firet, the duty to be charged in respect thereof shall be computed...of such trade, manufacture, adventure or concern." I pause there to observe, that although in the Act of Parliament " profits " and " gains " are really...

...speaks ' in very clear language. The first rule, section 100, Schedule D., provides that " the duty to be charged ' in respect thereof shall be computed...the balance of the profits or gains of such ' trade upon a fair and just average of three years, and shall be ' assessed, charged, and paid without other...