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HUXLEY A SUCCESSFUL TAX DODGER. In the Divisional Court, December 18, before Justices Ridley. Lush aud Low, judgment was given in the matter in which arguments had been heard on a rule nisi to prohibit the Income- Tax e-ommissiou-crs from proceeding with an assessment for income tax on 2. 1101 pounds in the ease of W. Huxley, the well-known jockey. Th - case- raised the question whether a young man under twenty one who has no guardian or trustee- is liable for income tax. Their lordships held that Huxley, being an infant in tie- eyes «i the- law at the- time in question, and having no guardian or trustee, could not be betel liable to income tax. The rule was made absolute. Mr. Justice- Ridley observed that, however, much the court might regret that a person in ihe- position eef this joe key should escape paying income tax on his profits, ihey could not stretch the provisions e i the act. Mr. Justice Lush als«, regretted that they were- obliged to make the rule absolute. Mr. Justice Low concurred-— Snorting Life.
