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THE ATTORNEY GENERAL V. LAMPLOUGH

(1878) JELR 62120 (CA)

Court of Appeal  •  (1878) 3 EX D 214  •  23 Jan 1878  •  Nigeria

Coram
HUDDLESTON CLEASBY, BB. KELLY, C.B. BRAMWELL BRETT and COTTON L.JJ.

Judgement

HUDDLESTON, B. (reading the leading judgment)This was a case tried before my Brother Cleasby, when, upon the facts stated, a verdict was entered for the Crown. Mr. Herschell subsequently moved to set aside that verdict pursuant to leave reserved, and to enter a verdict for the defendant, and the question was whether, having regard to 52 Geo. 3, c. 150, and 3 and 4 Wm. 4, c. 97, s. 20, an article called Lamplough’s Pyretic Saline was liable to duty.

The argument urged by Mr. Herschell was that Lamplough’s Pyretic Saline was only taxable to the government under the item “waters” in the schedule; and that, when those words were repealed, the effect would be that for the future Lamplough’s Pyretic Saline might be sold without paying any duty, or without any stamp; and he urged that if Lamplough’s Pyretic Saline was within those particular words, it could not be within the general words at the end of the schedule, and, therefore, when you excised the words which included it, you could not a…

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