May 10, 1919.] 
b. VIH., of the Act of 1842 de as 
Ws: “The profits ning й from lands occu- 
T gardens 
r the sale H the 
b to the rules 
Schedul , and the duty shall 
charged at the rate contained in that 
; and when the hall have 
d dut 
ѕо ascertained the same shall be charged 
Schedule B as profits arising from the 
ation of lands." 
[ r hand, the се A ы 1t provides 
occupying lan u the purpose 
арава y may elect 
ider Schedule D instead of under Schedule E 
seems. "b therefore, that Mere may 
Ee practice adopted b; som 
usiness 
siness of growi "oed, j grower 
xempted from excess profits 
at portion of his profits 
has arisen írom fo oducti 
i m 
Sankey was, however, careful to add the 
g qualific. ation : ** Т can conceive of cases 
of a 
re two branches of the business a person 
,company are so interlaced that it is im 
о separate th , alth I ex- 
inion on the point, it may 
circumstances if the main 
siness is sul ject excess 
ei the whole haine: is subje 
wing o 
FRA gone Sai po Pe 
Ss, PSI flowers "Tom atos 
mim теті it w mould — cM So for а: 
ү are devoted to the business 
а ате, ES dn ae further on th 
a 
; md an 
d are of tittle реа; 
Р relate to the Deui im of quite different 
і ees in connection with rating.) 
cultivation of a 
market garden аз oles decided e 
Mr. Justice Ж w appears to carry t 
matter a step further. The facts of this c 
of their cultivation of 
medicinal and 
actory. n 
n rney-General con- 
tended that, in та husbandry from 
excess profits- eed Parliament only intended 
the word to apply to the ordinary farming class, 
and he point ou that the Act of 1887, re- 
d 
ferred to above, jos the word husbandry, but 
he marginal ds such Act reads '* Farmer 
might elect to be anoi der Schedule D,” 
there is a similar marginal note to the Ac 
of 1890. He also contended that in the Income 
Tax Acts the w h ry has always be 
taken to mean ordinary farming, and that 
a farmer, tillage”; 
white ud Oxford. English ERAS reci that 
a husbandman is “а man who or cul. 
‘tivates ше soil, a farmer," and that usbandry 
1 
n 
was as 
business to that : fa 
uestion. On the other hand the H 
inlay, K.C., tended ehalf of the 
chemists that h па slaved ** everything 
connected with th " In reply, 
crops. 
the Attorney- а our urged that the ae 
manufacturers had substantially only one busi- 
m auxiliary Reese ta of that 
be нген from the rest 
In iie i ga. Judgment, Mr. Jast tice Sanke ey 
i t very useful 
to te to dictionary deinitions ot husbandry, 
but he could not support the кодын ы 
DE. 
hus Meet meant "merely farmi | 
ср етт was a term of ve "ids 
PM * Though 
gem and he went on to or 
prepared to hold dar rp det who 
tills and ama the soil is i 
a husban bkin or a тайап кера ‘in 
I ca no distinction bet 
ev i see tween 
man ы псе food 
for human consumption a man who d 
so in order to produce-medicines and drugs for 
fen any Be that, the question 
eygaged in husban is very 
Ate a question of € and of da xd and 
h question: iE ode 
Ssio: 
r ‘think that her бон айа ра іп 
us ‚ kie. in germ the. Sod and pro- 
Sin rom it commodities for human con- 
sumption.” 
The remarks of the learned judge in con- 
nection with the interlacing of two posee 
branches of a business might also interest 
a portion of their 
"land to food production during recent 
The following extract oan the pug t rows 
considerable light on the poini 
deese = vast ue the two "branches à of Sie 
business of a person or а co inter- 
lod that it it E possible to separa: le dum em, and, 
although I ex Mer no definite di upon the 
point, it ma By that in those circumstances, if 
е main bran xta "ad business is subject 
o 
ity of separatin main branch from the 
rest of the business, e, again, n 
ould depend very much on the facts of the 
ar where an individual ca 
sinesses, 
to fo the EIA ata the 
one; крш it mi 
e oth 
to m them ай inseparable. 
Se divifa. ? in = case of a 
of an x company were 
engaged in 
о separate te busi might be 
geari d labe кк PS excess арачы duy on one 
on the other. The difficulty 
: үм T 
businesses converge 
ancillary to the e Ф 
the difficulty is largely one of fact, and w i 
only arises where the two 
and one business is a 
possible to separate the businesses 
naa in law to preat this from being. dent; 
in the dead one of the businesses may not 
б subject to 
It w omad appear that the Crown has not taken 
steps to appeal i 
e definition of “husbandry” referred to above 
raises a further question as to how far it might 
роте of as mire to seedsmen, For nalan, in 
wing vegetable seed for sale seedsmen are per- 
as not strictly grow ing е for Soie P 
tion, but as they a are c беу. growing the 
for such food, it пеат итде Зечар to 
draw so delicate a distinction to their лы 
In fact, the growing of the eed is clearly 
i of the process of ut ing food s 
n consumption. Н. M. V 
recently been formed at Cal- 
л Pra ere roy title of | ч "Тһе Татаг 
ат L e c: - 
uire la: Pits e bilina near Са1з{ос 
jv bs stia f for the purposes of ^ e basket 
suit ry, and up-to-date machin 
talled. The new ОШАЙ, will „фельд 
Ба kets, boxes, barrels, and other packages 
used in fruit transportation. 
Gardeners employed in the nursery and ga: 
trade in and about the city inburgh re- 
solved, my a meeting held recently, to ask f: 
increase of wages from 94d 1s. 6d 
our, with time. and half for ime. It 
proposed that the increase should take effect 
rom May 1, and it was decided to send a copy 
of the або to the Edinburgh and Dis- 
trict Master Garden fae qe urserymen's Asso- 
ciation. TE was. nike fono to form a union 
employees, and of thes preset upwards 
of 70 were enrolled as members 
CROPS AND STOCK ON THE HOME 
FARM. 
pow Hay ror Cows. 
Cowkeepers, SES those who are butter 
og mie 
oe аар of hig 
low hay ing not only the quan- 
tity but ai ie азау of milk. Th А 
finer grasses, known «n 
greatly to the value 
in 
heated in the rick, which 
et hi cr uality. 
air" for two days, when it will be to be 
ut into a rick. Many people spoil tha | hay 
by trying to save labour; they simply cut th 
,al it to lie in the swathe, = it 
ith a horse rake, and cart it. 
esult is the top side is “ sweated " and the 
ете side is у 
Poraros. $ 
The planting of main стор Potatos is un 
usually delayed ad уш season owing s the un- 
(йк кА ГА wea especially on heavy land. 
No time Parca gi pee in eed the sets 
ГЕ If the land has been d ploughed 
uld be further work: 
i ifier, асо ‘and то pru. if n e A to 
obtain a desirable X ace. q m 
of planting is to use rici tinue ploughs and 
