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{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}
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\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0
\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 }{\listname ;}\listid-486085075}{\list\listtemplateid-1615567876\listhybrid{\listlevel\levelnfc10\levelnfcn10\leveljc0\leveljcn0\levelfollow0\levelstartat1
\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 
\af0 \ltrch\fcs0 \hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0
\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext
\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 }
{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0
\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 }{\listname ;}\listid1791908368}}{\*\listoverridetable{\listoverride\listid-486085075\listoverridecount0\ls1}{\listoverride\listid1791908368\listoverridecount0\ls2}}{\*\pgptbl {\pgp\ipgp0\itap0\li0\ri0\sb0\sa0}
{\pgp\ipgp1\itap0\li0\ri0\sb0\sa0}{\pgp\ipgp4\itap0\li0\ri0\sb0\sa0}{\pgp\ipgp1\itap0\li0\ri0\sb0\sa0}}{\*\rsidtbl \rsid410968\rsid544791\rsid724849\rsid814919\rsid1202440\rsid1919412\rsid2384199\rsid3358823\rsid4224470\rsid4402448\rsid4465517\rsid4656482
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\chftnsep 
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\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9636016 \chftnsepc 
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\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9636016 \chftnsep 
\par }}{\*\aftnsepc \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6508209 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9636016 \chftnsepc 
\par }}\ltrpar \sectd \ltrsect\psz9\linex0\sectlinegrid299\sectdefaultcl\sectrsid8746682\sftnbj {\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3
\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}
{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar
\qr \li0\ri-333\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-333\lin0\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid10972027\charrsid14033356 [1875-1946] 3 FLR 369
\par }\pard \ltrpar\ql \li0\ri-333\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-333\lin0\itap0\pararsid8061096 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \scaps\f0\fs24\lang2057\langfe3081\langnp2057\insrsid10972027\charrsid14033356 
\par }\pard \ltrpar\qc \li0\ri-333\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-333\lin0\itap0\pararsid8061096 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\caps\f0\fs24\lang2057\langfe3081\langnp2057\insrsid10972027\charrsid14033356 
supreme court of fiji}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \caps\f0\fs24\lang2057\langfe3081\langnp2057\insrsid10972027\charrsid14033356 
\par }\pard \ltrpar\ql \li0\ri-333\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-333\lin0\itap0\pararsid8061096 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10972027\charrsid14033356 
\par }\pard \ltrpar\qc \li0\ri-333\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-333\lin0\itap0\pararsid8061096 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10972027\charrsid14033356 Civil Jurisdiction
\par }\pard\plain \ltrpar\s15\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\cf1\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\insrsid4402448\charrsid14033356 
\par }\pard\plain \ltrpar\s23\qc \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\insrsid8746682\charrsid14033356 HEDSTROM & ORS
\par 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid13520745\charrsid14033356 v}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid8746682\charrsid14033356 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \b\insrsid8746682\charrsid14033356 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid410968\charrsid14033356 COMMISSIONER OF INLAND REVENUE }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15433310\charrsid14033356 
\par }\pard\plain \ltrpar\s15\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\cf1\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\insrsid13589552\charrsid14033356 
\par }\pard\plain \ltrpar\s23\qc \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid410968\charrsid14033356 Corrie, C.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15433310\charrsid14033356 J}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8746682\charrsid14033356 .
\par 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 March 29, 1944.
\par }\pard\plain \ltrpar\s15\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\cf1\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\insrsid10972027\charrsid14033356 
\par }\pard\plain \ltrpar\s24\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\insrsid410968\charrsid14033356 Income Tax Ordinance-Preference shareholder an approved }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15433310\charrsid14033356 fu}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 nd }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\insrsid410968\charrsid14033356 exempt from income tax-tax deducted from dividends by Company}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid15433310\charrsid14033356 -}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 whether shareholder can 
recover a refund from }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid8746682\charrsid14033356 revenue.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 
\par }\pard \ltrpar\s24\qj \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15433310\charrsid14033356 
\par }\pard \ltrpar\s24\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 The plaintiffs were trustees of an approved pension fund which was exempt }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid2384199\charrsid14033356 fr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 om income tax. In this capacity they held a number of preference shares in two Fiji Companies. The Companies, in accordance with s.3(}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2384199\charrsid14033356 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 ) of the Income Tax Ordinance, 1921 and the decision in }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid410968\charrsid14033356 
Greening v Morris, Hedstrom, Limited }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid10972027\charrsid14033356 & }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid410968\charrsid14033356 or}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid410968\charrsid14033356  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 [}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2384199\charrsid14033356 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 943}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2384199\charrsid14033356 ]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356  Fiji LR}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8061096\charrsid14033356  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 had 
deducted income tax from the dividends paid to the plaintiffs. The plaintiffs claimed that the tax so paid should be refunde}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8746682\charrsid14033356 d from revenue.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid410968\charrsid14033356 
\par }\pard \ltrpar\s24\qj \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2384199\charrsid14033356 
\par }\pard \ltrpar\s24\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 HELD}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8061096\charrsid14033356  \endash 
\par 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 The tax not having been illegally assessed and collected no refund could be obtained under}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13589552\charrsid14033356  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid410968\charrsid14033356 the Ordinance}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8746682\charrsid14033356 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 
\par }\pard\plain \ltrpar\s21\qj \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 
\insrsid2384199\charrsid14033356 
\par }\pard \ltrpar\s21\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 [EDITORIAL }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 NOTE}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8061096\charrsid14033356  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 -The following sections of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4402448\charrsid14033356  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid410968\charrsid14033356 the Income Tax Ordinance, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2384199\charrsid14033356 1921}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs47\super\insrsid8746682\charrsid14033356 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s45\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4224470 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f37\fs20\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs47\f0\super\insrsid9636016\charrsid4224470 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9636016\charrsid4224470  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1033\langfe3081\langnp1033\insrsid9636016\charrsid4224470 Now Cap. 152.}}}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid410968\charrsid14033356  referred to in this judgment have been affected by amendments }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2384199\charrsid14033356 since the decision:- }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 

\par }\pard\plain \ltrpar\s15\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\cf1\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\insrsid2384199\charrsid14033356 
\par }\pard \ltrpar\s15\ql \li720\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin720\itap0\pararsid8061096 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf0\insrsid410968\charrsid14033356 (a)}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356 The section authorising deductions by the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid2384199\charrsid14033356 Company (pre}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356 
viously s.3(}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid2384199\charrsid14033356 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356 )}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356 (c)) }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\insrsid410968\charrsid14033356 is now s.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid2384199\charrsid14033356 11}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356 (3) of the amended Ordinance (Income Tax (Amendment) Ordinance, 1945, s.
4). S.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid2384199\charrsid14033356 11}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid13589552\charrsid14033356 (3)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356 , however, does not make the deduction}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid2384199\charrsid14033356  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356 compu}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid8746682\charrsid14033356 lsory as was formerly the case.}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356 
\par }\pard \ltrpar\s15\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid13589552\charrsid14033356 
\par }\pard \ltrpar\s15\ql \li720\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin720\itap0\pararsid8061096 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf0\insrsid410968\charrsid14033356 (b)}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356 S.3(1) }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf0\insrsid410968\charrsid14033356 (f)}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\insrsid410968\charrsid14033356 and }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf0\insrsid410968\charrsid14033356 (g)}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356 
of the Ordinance of 1921 (relating to approved funds) has been amended in certain respects and now appears as s.3(1)}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf0\insrsid410968\charrsid14033356 (c)}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\cf0\insrsid410968\charrsid14033356  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356 and }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf0\insrsid410968\charrsid14033356 (b)}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356  }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356 respectively of the amended Ordinance (Income Tax (Amendment) Ordinance, 1945 s.3}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid13589552\charrsid14033356 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\insrsid8746682\charrsid14033356 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356 
\par }\pard \ltrpar\s15\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \cf0\insrsid13589552\charrsid14033356 
\par }\pard \ltrpar\s15\ql \li720\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin720\itap0\pararsid8061096 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf0\insrsid410968\charrsid14033356 (c)}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356 The list of non-taxable incomes (s.13 of the Ordinance of 1921) is now at s.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid13589552\charrsid14033356 15}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\insrsid410968\charrsid14033356  of Cap. 152. Revised Edition Vol. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid13589552\charrsid14033356 11}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356 , page 1662}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\insrsid8746682\charrsid14033356 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356 
\par }\pard \ltrpar\s15\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \cf0\insrsid13589552\charrsid14033356 
\par }\pard \ltrpar\s15\ql \li720\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin720\itap0\pararsid8061096 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf0\insrsid410968\charrsid14033356 (d)}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356 The levying and paying of taxes by corporations previously }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid13589552\charrsid14033356 deal}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\insrsid410968\charrsid14033356 t with in s.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid13589552\charrsid14033356 11}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356 (3) of the Ordinance of 1921 is now the subject of s.}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \cf0\insrsid13589552\charrsid14033356 11}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid13589552\charrsid14033356 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\insrsid410968\charrsid14033356 ) of the amended Ordinance (Income Tax (Amendment) Ordinance, 1945 s.4).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid13589552\charrsid14033356 ]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356 
\par }\pard \ltrpar\s15\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid410968\charrsid14033356 
\par }\pard\plain \ltrpar\s23\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid410968\charrsid14033356 Cases referred to:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13589552\charrsid14033356 - 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid14514549\charrsid14033356 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid410968\charrsid14033356 Greening v Morris, Hedstrom, Limited }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid410968\charrsid14033356 & }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid410968\charrsid14033356 or}{
\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid410968\charrsid14033356  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7932711\charrsid14033356 [1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 943}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13589552\charrsid14033356 ]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356  3}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14514549\charrsid14033356 F}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8746682\charrsid14033356 iji}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid14514549\charrsid14033356 LR}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8746682\charrsid14033356 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 
\par }\pard\plain \ltrpar\s15\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\cf1\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\insrsid4402448\charrsid14033356 
\par }\pard\plain \ltrpar\s18\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid410968\charrsid14033356 ACTION for a refund of income tax under s.22 of the Income Tax Ordinance }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13589552\charrsid14033356 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 92}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid13589552\charrsid14033356 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 . The facts and arguments appear from the decisio}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4465517\charrsid14033356 n.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid410968\charrsid14033356 
\par }\pard\plain \ltrpar\s27\qj \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\insrsid13589552\charrsid14033356 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 R. A. Crompton }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 for the plaintiffs}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4465517\charrsid14033356 .}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid410968\charrsid14033356 
\par }\pard\plain \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid14033356 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\cf1\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\insrsid14033356\charrsid14033356 
\par }\pard\plain \ltrpar\s23\qj \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\insrsid410968\charrsid14033356 A. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 G. }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 Forbes }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 for the defendant}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4465517\charrsid14033356 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 
\par }\pard\plain \ltrpar\s24\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13589552\charrsid14033356 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 CORRIE, C.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13589552\charrsid14033356 J}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 .-The plaintiffs are trustees of the Morris Hedst
rom Limited Pension Fund, and during the years 1941 and 1942 they held 27,5}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13589552\charrsid14033356 11}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356  6 per cent preference shares of \'a31 each in 
Morris Hedstrom Limited and 300 7 per cent preference shares of \'a310 each in Millers }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4465517\charrsid14033356 Limited.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 
\par }\pard\plain \ltrpar\s18\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13589552\charrsid14033356 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 Having paid income tax for the years 1941 and 1942, the Companies in question, in reliance upon s.3(}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13589552\charrsid14033356 1}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid410968\charrsid14033356 )}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 (}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid410968\charrsid14033356 c}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 ) }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 of the Income Tax Ordinance 1921,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs47\super\insrsid4465517\charrsid14033356 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s45\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4224470 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f37\fs20\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs47\f0\super\insrsid9636016\charrsid4224470 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9636016\charrsid4224470  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1033\langfe3081\langnp1033\insrsid9636016\charrsid4224470 Vide 11(3) \endash 
 of Cap. 152 as amended by Income TaR (Amendment) Ordinance, 1945.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13589552\charrsid14033356  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 made certain deductions from the dividends paid to the pla
intiffs in respect of the preference shares held by them as such truste}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4465517\charrsid14033356 es.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 
\par }\pard\plain \ltrpar\s23\qj \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13589552\charrsid14033356 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 The sums deducted were as follows}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13589552\charrsid14033356 :- }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 
\par }\pard\plain \ltrpar\s15\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\cf1\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\insrsid724849\charrsid14033356 
\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts34\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14953954\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind0\tblindtype3 
\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth885\clshdrawnil \cellx777\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth843\clshdrawnil \cellx1620\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1170\clshdrawnil \cellx2790\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth990\clshdrawnil \cellx3780\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1182\clshdrawnil \cellx4962\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth834\clshdrawnil \cellx5796\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth834\clshdrawnil \cellx6630\clvertalt\clbrdrt\brdrtbl 
\clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth835\clshdrawnil \cellx7465\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth835\clshdrawnil \cellx8300\clvertalt
\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth835\clshdrawnil \cellx9135\pard\plain \ltrpar\s15\ql \li0\ri-333\nowidctlpar\intbl\wrapdefault\faauto\rin-333\lin0\pararsid8061096\yts34 \rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \fs24\cf1\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid724849\charrsid14033356 \cell \cell \cell \cell \'a3\cell s.\cell d.\cell \'a3\cell s.\cell d.\cell }\pard\plain \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid724849\charrsid14033356 \trowd \irow0\irowband0\ltrrow
\ts34\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14953954\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl
\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth885\clshdrawnil \cellx777\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth843\clshdrawnil \cellx1620\clvertalt\clbrdrt
\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1170\clshdrawnil \cellx2790\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth990\clshdrawnil \cellx3780
\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1182\clshdrawnil \cellx4962\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth834\clshdrawnil \cellx5796\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth834\clshdrawnil \cellx6630\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth835\clshdrawnil \cellx7465\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth835\clshdrawnil \cellx8300\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth835\clshdrawnil \cellx9135\row \ltrrow}\pard\plain \ltrpar\s15\ql \li0\ri-333\nowidctlpar\intbl\wrapdefault\faauto\rin-333\lin0\pararsid8061096\yts34 \rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \fs24\cf1\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid724849\charrsid14033356 1941\cell }\pard\plain \ltrpar
\s28\ql \li0\ri-333\nowidctlpar\intbl\wrapdefault\faauto\rin-333\lin0\pararsid8061096\yts34 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid724849\charrsid14033356 
Morris 
\par }\pard\plain \ltrpar\s15\ql \li0\ri-333\nowidctlpar\intbl\wrapdefault\faauto\rin-333\lin0\pararsid8061096\yts34 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\cf1\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\insrsid724849\charrsid14033356 \cell Hedstrom\cell Limited\cell \cell \cell \cell \cell \cell \cell }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 
\ltrch\fcs0 \f37\fs22\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid724849\charrsid14033356 \trowd \irow1\irowband1\ltrrow
\ts34\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14953954\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl
\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth885\clshdrawnil \cellx777\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth843\clshdrawnil \cellx1620\clvertalt\clbrdrt
\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1170\clshdrawnil \cellx2790\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth990\clshdrawnil \cellx3780
\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1182\clshdrawnil \cellx4962\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth834\clshdrawnil \cellx5796\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth834\clshdrawnil \cellx6630\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth835\clshdrawnil \cellx7465\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth835\clshdrawnil \cellx8300\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth835\clshdrawnil \cellx9135\row \ltrrow}\pard\plain \ltrpar\s15\ql \li0\ri-333\nowidctlpar\intbl\wrapdefault\faauto\rin-333\lin0\pararsid8061096\yts34 \rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \fs24\cf1\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid724849\charrsid14033356 \cell Millers\cell }\pard\plain \ltrpar
\s28\ql \li-49\ri-333\nowidctlpar\intbl\wrapdefault\faauto\rin-333\lin-49\pararsid8061096\yts34 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid724849\charrsid14033356 Limited}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11801833\charrsid14033356  ...}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid724849\charrsid14033356 
\par }\pard\plain \ltrpar\s15\ql \li0\ri-333\nowidctlpar\intbl\wrapdefault\faauto\rin-333\lin0\pararsid8061096\yts34 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\cf1\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\insrsid724849\charrsid14033356 \cell ...\cell 13\cell 2\cell 6\cell 116\cell 5\cell 10\cell }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f37\fs22\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid724849\charrsid14033356 \trowd \irow2\irowband2\ltrrow
\ts34\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14953954\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl
\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth885\clshdrawnil \cellx777\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth843\clshdrawnil \cellx1620\clvertalt\clbrdrt
\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1170\clshdrawnil \cellx2790\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth990\clshdrawnil \cellx3780
\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1182\clshdrawnil \cellx4962\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth834\clshdrawnil \cellx5796\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth834\clshdrawnil \cellx6630\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth835\clshdrawnil \cellx7465\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth835\clshdrawnil \cellx8300\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth835\clshdrawnil \cellx9135\row \ltrrow}\pard\plain \ltrpar\s15\ql \li0\ri-333\nowidctlpar\intbl\wrapdefault\faauto\rin-333\lin0\pararsid8061096\yts34 \rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \fs24\cf1\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid11801833\charrsid14033356 1942}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid724849\charrsid14033356 \cell }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\insrsid11801833\charrsid14033356 Morris}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid724849\charrsid14033356 \cell }\pard\plain \ltrpar\s28\ql \li-49\ri-333\nowidctlpar\intbl\wrapdefault\faauto\rin-333\lin-49\pararsid8061096\yts34 \rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11801833\charrsid14033356 Hedstrom}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid724849\charrsid14033356 \cell }\pard \ltrpar
\s28\ql \li0\ri-333\nowidctlpar\intbl\wrapdefault\faauto\rin-333\lin0\pararsid8061096\yts34 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11801833\charrsid14033356 Limited}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid724849\charrsid14033356 \cell }\pard\plain \ltrpar
\s15\ql \li0\ri-333\nowidctlpar\intbl\wrapdefault\faauto\rin-333\lin0\pararsid8061096\yts34 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\cf1\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\insrsid11801833\charrsid14033356 103}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid724849\charrsid14033356 \cell }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid11801833\charrsid14033356 3}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid724849\charrsid14033356 
\cell }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid11801833\charrsid14033356 4}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid724849\charrsid14033356 \cell \cell \cell \cell }\pard\plain \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid724849\charrsid14033356 \trowd \irow3\irowband3\ltrrow
\ts34\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14953954\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl
\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth885\clshdrawnil \cellx777\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth843\clshdrawnil \cellx1620\clvertalt\clbrdrt
\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1170\clshdrawnil \cellx2790\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth990\clshdrawnil \cellx3780
\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1182\clshdrawnil \cellx4962\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth834\clshdrawnil \cellx5796\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth834\clshdrawnil \cellx6630\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth835\clshdrawnil \cellx7465\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth835\clshdrawnil \cellx8300\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth835\clshdrawnil \cellx9135\row \ltrrow}\pard\plain \ltrpar\s15\ql \li0\ri-333\nowidctlpar\intbl\wrapdefault\faauto\rin-333\lin0\pararsid8061096\yts34 \rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \fs24\cf1\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid11801833\charrsid14033356 \cell Millers\cell }\pard\plain \ltrpar
\s28\ql \li-49\ri-333\nowidctlpar\intbl\wrapdefault\faauto\rin-333\lin-49\pararsid8061096\yts34 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11801833\charrsid14033356 Limited ...\cell }\pard \ltrpar\s28\ql \li0\ri-333\nowidctlpar\intbl\wrapdefault\faauto\rin-333\lin0\pararsid8061096\yts34 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11801833\charrsid14033356 ...\cell }\pard\plain \ltrpar
\s15\ql \li0\ri-333\nowidctlpar\intbl\wrapdefault\faauto\rin-333\lin0\pararsid8061096\yts34 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\cf1\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\insrsid11801833\charrsid14033356 13\cell 2\cell 6\cell \cell \cell \cell }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f37\fs22\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11801833\charrsid14033356 \trowd \irow4\irowband4\ltrrow
\ts34\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14953954\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl
\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth885\clshdrawnil \cellx777\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth843\clshdrawnil \cellx1620\clvertalt\clbrdrt
\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1170\clshdrawnil \cellx2790\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth990\clshdrawnil \cellx3780
\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1182\clshdrawnil \cellx4962\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth834\clshdrawnil \cellx5796\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth834\clshdrawnil \cellx6630\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth835\clshdrawnil \cellx7465\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth835\clshdrawnil \cellx8300\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth835\clshdrawnil \cellx9135\row \ltrrow}\pard\plain \ltrpar\s15\ql \li0\ri-333\nowidctlpar\intbl\wrapdefault\faauto\rin-333\lin0\pararsid8061096\yts34 \rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \fs24\cf1\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\insrsid11801833\charrsid14033356 \cell \cell }\pard\plain \ltrpar
\s28\ql \li-49\ri-333\nowidctlpar\intbl\wrapdefault\faauto\rin-333\lin-49\pararsid8061096\yts34 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11801833\charrsid14033356 \cell }\pard \ltrpar\s28\ql \li0\ri-333\nowidctlpar\intbl\wrapdefault\faauto\rin-333\lin0\pararsid8061096\yts34 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11801833\charrsid14033356 \cell }\pard\plain \ltrpar
\s15\ql \li0\ri-333\nowidctlpar\intbl\wrapdefault\faauto\rin-333\lin0\pararsid8061096\yts34 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\cf1\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\insrsid11801833\charrsid14033356 \cell \cell \cell \'a3232\cell 11\cell 8\cell }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f37\fs22\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11801833\charrsid14033356 \trowd \irow5\irowband5\lastrow \ltrrow
\ts34\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14953954\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl
\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth885\clshdrawnil \cellx777\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth843\clshdrawnil \cellx1620\clvertalt\clbrdrt
\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1170\clshdrawnil \cellx2790\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth990\clshdrawnil \cellx3780
\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1182\clshdrawnil \cellx4962\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth834\clshdrawnil \cellx5796\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth834\clshdrawnil \cellx6630\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth835\clshdrawnil \cellx7465\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth835\clshdrawnil \cellx8300\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth835\clshdrawnil \cellx9135\row }\pard\plain \ltrpar\s28\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid13589552\charrsid14033356 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 The fund is an approved fund for the purposes of paragraphs }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 (}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\insrsid410968\charrsid14033356 f}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 ) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 and }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 (}{\rtlch\fcs1 
\ai\af0 \ltrch\fcs0 \i\insrsid410968\charrsid14033356 g}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 ) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 of s.3(1)}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs47\super\insrsid8061091\charrsid14033356 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s45\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4224470 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f37\fs20\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs47\f0\super\insrsid9636016\charrsid4224470 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9636016\charrsid4224470  Vide s.5. 3(1)
(c) and (b) of Cap. 152 as amended by Income Tax (Amendment) Ordinance, 1945.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356  of the Income Tax Ordinance 1921, and is exempted from payment of tax under s.13(}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13589552\charrsid14033356 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 ) of the same Ordinance as amended by Ordinance 6 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13589552\charrsid14033356 of 1941}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid410968\charrsid14033356 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs47\super\insrsid8061091\charrsid14033356 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s45\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4224470 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f37\fs20\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs47\f0\super\insrsid9636016\charrsid4224470 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9636016\charrsid4224470  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1033\langfe3081\langnp1033\insrsid9636016\charrsid4224470 Vide s.
15 of Cap. 152. Revised Edition vol. II page 1662.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 
\par }\pard\plain \ltrpar\s24\qj \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13589552\charrsid14033356 
\par }\pard \ltrpar\s24\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 The plaintiffs claim a declaration that they are entitled to a refund from the defendant of t
he amounts deducted from the dividends paid to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid814919\charrsid14033356 them.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 
\par }\pard\plain \ltrpar\s29\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13589552\charrsid14033356 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 The plaintiffs' }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13589552\charrsid14033356 case}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356  is that tax was paid by the Companies on b
ehalf of the fund. They point out that, under s.3(}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13589552\charrsid14033356 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 )}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 (}{
\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid410968\charrsid14033356 c}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 ), }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 a shareholder whose income is liable either 
to normal tax or to surtax is relieved from liability to pay at the normal rate on so much of his income as is derived from shares in a corporation liable to taxation under s.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13589552\charrsid14033356 11}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 (3)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs47\super\insrsid814919\charrsid14033356 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s45\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4224470 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f37\fs20\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs47\f0\super\insrsid9636016\charrsid4224470 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9636016\charrsid4224470  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1033\langfe3081\langnp1033\insrsid9636016\charrsid4224470 S.11(1) of the amended ordinance.}}}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 ; and they argue that it follows that in the case of a shareholder who is exempt from taxation, either because his income is below the minimum figure for taxation or because of some express 
provision (as in the plaintiff's case), the shareholder must be regarded as having been taxed to the extent of the deduction made from his dividends by the corporation; and consequently that he is entitled to a refund under s.22}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs47\super\insrsid9636016\charrsid14033356 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s45\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4224470 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f37\fs20\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs47\f0\super\insrsid9636016\charrsid4224470 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9636016\charrsid4224470  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\lang1033\langfe3081\langnp1033\insrsid9636016\charrsid4224470 Now s.26 of Cap. 152. Revised Edition Vol. II page 1670.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356  of the Ordinance.
\par }\pard\plain \ltrpar\s31\qj \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13589552\charrsid14033356 
\par }\pard \ltrpar\s31\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 
Such a refund would no doubt be in accordance with the procedure in force under the English Income Tax Acts and Rules, but no provisions for refund in such a case are to be found in the Income Tax Ordinance}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13589552\charrsid14033356  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 of this Colony.
\par }\pard \ltrpar\s31\qj \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13589552\charrsid14033356 
\par }\pard \ltrpar\s31\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 As this Court has held in }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\insrsid410968\charrsid14033356 Greening v Morris, Hedstrom Limited}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 , }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 a corporation paying tax under s.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid13589552\charrsid14033356 11}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 (3) is not the agent of its shareholders but is itself the taxpayer. It cannot be said either that the 
tax paid by the corporation was, in the words of s. 22, illegally assessed and collected, or that the deductions from the plaintiffs, dividends were illegally made; and there is no provision in the Ordinance whereby}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13589552\charrsid14033356  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 a shareholder can obtain refund of an amount which has not been collected from him by revenue but has been deducted under s.3(}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13589552\charrsid14033356 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 )}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 (c).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 
\par }\pard\plain \ltrpar\s19\qj \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13589552\charrsid14033356 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 The action }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9636016\charrsid14033356 must therefore be dismissed.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 
\par }\pard\plain \ltrpar\s31\qj \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13589552\charrsid14033356 
\par }\pard \ltrpar\s31\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid8061096 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 The effect of this judgment, read, with the judgment in }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\insrsid410968\charrsid14033356 Greening v Morris Hedstrom Limited}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 , }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 must be to bear harshly upon persons of small income. 
To take an obvious example: it would appear to have been the intention of the legislature in framing s.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13589552\charrsid14033356 11}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 (}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid13589552\charrsid14033356 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 ) that a widow with an income not exceeding \'a3150 a year should enjoy }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13589552\charrsid14033356 
her income free }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 from taxation whatever might be the source from which such income was derived. In the absence, however, of any provision whereby a taxpayer can recover from revenue a sum 
deducted under s.3(}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13589552\charrsid14033356 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 )}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 (c), }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid410968\charrsid14033356 if the widow's income is derived from preference shares in a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9855908\charrsid14033356  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 Company, she receives it less a 
deduction of 25 per cent which she cannot recover.
\par }\pard\plain \ltrpar\s22\ql \li70\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin70\itap0\pararsid8061096 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13589552\charrsid14033356 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid410968\charrsid14033356 It can hardly be supposed that such was the intention, and there appears to be a strong case for }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9855908\charrsid14033356 amending legis}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid13589552\charrsid14033356 lation.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9855908\charrsid14033356 
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