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1933 (12) TMI 32 - HIGH COURT OF KINGS BENCH DIVISIONExtract: .......because he, like those making the return, supposed that they were not properties or profits chargeable to tax. He discovers, he finds out, that they are, and I have difficulty in seeing why this section does not then precisely apply. Upon these grounds, differing, though with hesitation, from the Special Commissioners, I think this appeal succeeds.
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