American Thread Company v Joyce (Surveyor of Taxes)
| Jurisdiction | England & Wales |
| Judgment Date | 06 February 1913 |
| Judgment citation (vLex) | [1913] UKHL J0206-1 |
| Court | House of Lords |
| Date | 06 February 1913 |
[1913] UKHL J0206-1
House of Lords
After hearing Counsel for the Appellants, as well on Monday last as this day, upon the Petition and Appeal of the American Thread Company, having its Registered Office at 243 Washington Street, in the City of Jersey City, in the County of Hudson, in the United States of America, praying, That the matter of the Orders set forth in the Schedule thereto, namely, an Order of His Majesty's Court of Appeal, of the 8th of February 1912 (entered on the 27th of February 1912), and also an Order of the King's Bench Division of the High Court of Justice, of the 15th of February 1911(entered on the 10th of March 1911), might be reviewed before His Majesty the King in His Court of Parliament, and that the said Orders might be reversed, varied, or altered, or that the Petitioners might have such other relief in the premises as to His Majesty the King in His Court of Parliament might seem meet, as also upon the printed Case of Joseph Joyce (Surveyor of Taxes), lodged in answer to the said Appeal; and Counsel appearing for the Respondent, but not being called on; and due consideration being had of what was offered for the said Appellants:
It is Ordered and Adjudged, by the Lords Spiritual and Temporal in the Court of Parliament of His Majesty the King assembled, That the said Orders complained of in the said Appeal, be, and the same are hereby, Affirmed, and that the said Petition and Appeal be, and the...
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Union Corporation Ltd v Commissioners of Inland Revenue; Johannesburg Consolidated Investment Company Ltd v IRC
...Beers Consolidated Mines, Ltd. v. Howe, 5 T.C. 198;Egyptian Hotels, Ltd. v. Mitchell, 6 T.C. 152 and 542;American Thread Co. v. Joyce, 6 T.C. 163;New Zealand Shipping Co., Ltd. v. Thew, 8 T.C. 208;Swedish Central Railway Co., Ltd. v. Thompson, 9 T.C. 342;Todd v. Egyptian Delta Land & Invest......
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Union Corporation, Ltd v Commissioners of Inland Revenue
...Beers Consolidated Mines, Ltd. v. Howe, 5 T.C. 198;Egyptian Hotels, Ltd. v. Mitchell, 6 T.C. 152 and 542;American Thread Co. v. Joyce, 6 T.C. 163;New Zealand Shipping Co., Ltd. v. Thew, 8 T.C. 208;Swedish Central Railway Co., Ltd. v. Thompson, 9 T.C. 342;Todd v. Egyptian Delta Land & Invest......
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Unit Construction Company Ltd v Bullock (Inspector of Taxes)
...suffice to make up residence. And so, I think, his meaning was universally understood, not least in judgments of this House (see American Thread Co. v. Joyce, 6 T.C. at page 165; The New Zealand Shipping Company Limited v. Thew, 8 T.C. 208; Bradbury v. English Sewing Cotton Company Limited......
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Todd v Egyptian Delta Land and Investment Company
...applicable to a foreign and those applicable to a British company, alleged to reside here. In the ( American Thread Co. v. Joyce 6 Tax Cases at p. 165) Lord Halsbury, referring, I think, to the San Paulo (Brazilian) Railway case in 1896 Appeal Cases, says, "I myself have taken the same vie......