CRIMINAL LAW-Continued.

the right-of-way, where they found the appellant
and others standing. Some persons then made
bets-in some cases, with the defendant himself;
in other cases, with others—and when Lets were
made with one of the others, the defendant gave
to the person betting the ticket which would
enable him to claim his winnings if he won his

bet. The defendant and the others who re-
mained standing in the right-of-way were
associated with each other in the betting
business, and were using the shed and black-
board therein for the purposes of this business:
Held, that the appellant had committed an
offence against s. 233 of the Criminal Code.

Held, that, having regard to previous enact-
ments in pari materia, the word "place" in s.
233 of the Criminal Code must receive the same
wide interpretation as that which is given to it
in s. 16 of The Suppression of Gambling Act of

1895.

"

Held, that a specific area of land is none the
less capable of being a place" within the
meaning of s. 233 of the Code, and of being used
as a common betting house, because a portion
of it happens to be a right-of-way, to the
possession of which the person using it has no
exclusive right.

5.

-

BOOKLESS v. BUCK, Ex parte BUCK.. F.C. 88.
Practice Trial Application for
special jury-The Jury Act of 1867 (13 Vic., No.
34) 8. 26.

Two persons had been committed for trial
charged with an offence against s. 60 (2) of the
Criminal Code, that they, in order to influence
a member of the Legisaltive Assembly to vote
on a question which was then about to arise in
the Legislative Assembly, offered to give such
member a sum of money.

when, in a criminal appeal, it is intended to
the summing up of a Judge at the trial, sub-
rely on alleged misdirection, or to object to
stantial particulars of the misdirection and of
any other objection to the summing up must
be clearly stated in the notice of appeal, or sent
to the Registrar with the notice of appeal.
offence and convicted, and the Court of Criminal
Four persons were jointly charged with an
Appeal was of opinion that there had been a
failure on the part of the Judge at the trial to
adequately state to the jury the facts which
rendered the case against one of the accused
less strong than the case against the others.
The Court, being unable to come to the con-
clusion that the jury, if adequately directed,
would have concluded that the facts proved
were inconsistent with his innocence, directed a
new trial in the case of that accused person.

objections to the summing up, will regard the
The Court of Criminal Appeal, in considering
whole of the summing up in the light of the
conduct of the trial, the questions raised by the
prosecution, and the defences set up.

Observations on the right of a Judge co com-
ment on the failure of an accused person to give
evidence.

R. v. TEMPLETON AND OTHERS. .. C.C.A. 165

8.

-Stealing in a dwelling-Application
for leave to appeal-Sufficiency of evidence-
Failure to supply prisoner with copy of depositions
-Practice-The Criminal Code, ss. 398 (iv.), 785.

On the trial of prisoners A. and B., charged
with stealing in a dwelling, there was evidence
that A. was staying at a hotel, and had access to
a room from which property was stolen; that
B. visited A.'s room at the hotel; that at about
the time when the property was stolen the
prisoners left the hotel and travelled by train to
another town, and were found in a room which
contained part of the stolen property, including
two silk shirts-discovered one in each of the
prisoners' bags. Both prisoners were convicted.
A. applied to the Court of Criminal Appeal for
leave to appeal against the conviction, and
evidence was offered to the Court of Appeal
that he had applied to the Crown for counsel to
Macnaughton J. 273 be assigned for his defence, and for a copy of

An application was made that the trial might
be held before a special jury of twelve.

Held, that the circumstances did not justify
a departure from the normal mode of trial of
criminal cases in Queensland by a common jury
of twelve, and that the application for a special
jury should be refused.

R. v. CONNOLLY AND SLEEMAN.

the depositions. Counsel was not assigned, and
no copy of the depositions was given to him.
He made no complaint to the trial Judge about
his not having received a copy of the depositions.
Leave to appeal was refused.
R. v. JONES
C.C.A. 69

The appellant was the lessee of Palma Pastoral
Lease, and paid rent for the first period thercof
at the rate stated in the Fourth Schedule to
The Land Act of 1910. The first period expired
on 1st July, 1915. The lessee continued in
possession of the holding until the happening of
11. Child Conviction for wilful murder-the events subsequently mentioned, paying
Sentence The Criminal Code, ss. 19, 305-The
State Children Act, 1911 (2 Geo. V., No. 11, 88. 4,
24) The Criminal Code Amendment Act of 1922
(13 Geo. V., No. 2), ss. 2 and 3.

DECLARATION OF TRUST-

See STAMP DUTY.

DEED OF GIFT-

See STAMP DUTY.

DESERTED WIVES AND CHILDREN-

1.

-Maintenance order against husband on
ground that he left wife without means of support
Failure to make payments ordered-Resumption
of cohabitation for short periods-Subsequent
cessation of intercourse and cohabitation-Com-
plaint by Clerk of Petty Sessions to recover main-
tenance payable under order-Order for imprison
ment unless arrears paid-The Deserted Wives
and Children Act of 1840 (4 Vic., No. 5).

4. -Illegitimate child- Unborn child
Maintenance-Confinement expenses-Paternity
of child-Corroboration of evidence of the mother-
The Deserted Wives and Children Act of 1840 as
amended by the Act of 1858-Infant Life Protec-
tion Act of 1905 (5 Edw. VII., No. 19), s. 16.

A husband who left his wife without means of
support was ordered to pay maintenance for her
to the Clerk of Petty Sessions fortnightly. He
obeyed the order for a time, and afterwards
made no further payments. A few months
after the order was made, marital intercourse
occurred, and was repeated at different times.
The parties separated again, and at the instance
of the wife, a complaint was made by the Clerk
of Petty Sessions, on which an order was made
by a Police Magistrate that the husband should
be imprisoned for a term, unless the arrears
payable under the maintenance order were paid. DISEASES IN STOCK ACT—
Held, the order was properly made.
LEAHY . MCKENZIE, Ex parte MCKENZIE

Held, on the facts, that there was corrobora-
tive evidence of the oath of the mother of an
illegitimate child that the defendant was the
child's father, and that an order made by a Court
of Petty Sessions that he pay confinement
expenses and maintenance was justified.
WALDUCK V. MESSENGER, Ex parte MESSENGER.
"DESERVING CHILDREN"-
See WILL. 3.

2.

F.C. 130
Wife desertion-Constructive desertion
-Maintenance-Sufficiency of evidence-Appeal
to Supreme Court--The Deserted Wives and
Children Act of 1858 (22 Vic., No. 6). s. 6).
HAYLOCK V. HAYLOCK

3.

Q. W. N. 29

Illegitimate child- Maintenance-
Paternity Corroboration of oath of mother-
Order by Magistrate-Appeal to District Court-
Failure to state grounds of appeal forthwith-
Rehearing-Appeal dismissed-Appeal to Su-
preme Court by special case-The Deserted Wives
and Children Act of 1840 (4 Vic., No. 5), 8. 8-
The Justices Act of 1886 (50 Vic., No. 17), 88.
237, 239, 243, 245.

On the hearing of a complaint made by the
mother of an illegitimate child, a Magistrate
made an order against the defendant as the
father of the child. The defendant appealed
to the District Court, the main ground of appeal
being the absence of evidence corroborating the
oath of the mother as to the paternity of the
child. During the hearing of the appeal counsel
for the appellant applied for a rehearing, but
the Judge decided that the application was
made too late, and dismissed the appeal.
appeal to the Supreme Court by way of special
case, it was stated by the Judge, as part of the
special case, that he was of opinion there was
ample corroboration, whether he treated the
matter as a rehearing or an appeal.

On

See STOCK.

DISTRICT REGISTRY-

F.C. 35

See DESERTED WIVES AND CHILDREN.
See PRACTICE.

INCOME TAX-Premiums on gold produced
in Australia and exported- Premiums obtained
by export and sale-Prohibition of gold export
without consent-Removal of embargo for a
period Business carried on in Queensland Ore
mined in Queensland, but gold extracted by special
process in New South Wales-Question where gold
produced Substance of transaction-The Income
Tax Act (Consolidated), ss. 3, 12A (1) (3).

MT. MORGAN GOLD MINING CO. LTD. v. COM-
MISSIONER OF INCOME TAX..
Q. W. N. 15

2. -Ore mined in Queensland by company
registered and carrying on business in Queensland
-Production of blister copper containing small
quantities of gold-Refining in New South Wales
-Separation of gold-Export and sale of the gold
by company carrying on business out of Queens-
land-Agent for Queensland company Profits-
Premiums on gold exported and sold-Profits
from exchange-Business carried on in Queens
land-" Income derived from personal exertion
-Goods produced in Queensland and sold outside
Queensland The Income Tax Acts, 1902-1920,

88. 3, 12A, sub-secs. 1, 3.

gold. The Association handed to the Treasurer
memoranda of out-turn and particulars of the
value and destination of the shipment, and not-
ified the Association's bank, the Commonwealth
Bank of Australia. The bank provided the
gold for shipment from its reserve of coin or
bullion, and shipped it in accordance with the
Association's instructions. The value of the
shipment and all freights and insurances were
debited by the bank to the agency account of
the Association. Of the total shipment of
sovereigns and gold bars, 93.5 per cent. was
consigned by the Association's bank to that
bank's agents in various parts of the East, and
in India, and the United States, for sale by
agents of the Association, and was there sold by
those agents and delivered by the agents of the
Commonwealth Bank to the purchasers thereof
under contracts made by the agents of the
Association outside Australia, and providing
as a general rule, for payment in London to the
Commonwealth Bank of Australia. In the case
of such contracts profits were made by means of
premiums on exchange from the place of sale
on London, by means of premiums on remit
The appellant was a company registered and tances to the credit of the Association in Mel-
incorporated and having its head office in bourne, and possibly by means of investment
Queensland, with branch offices in Sydney, on loan at interest in London by payments there
Melbourne and London. At its works and made. The remaining 6.5 per cent. of the total
mines in Queensland the company produced shipments were made in fulfilment of contracts
blister copper which contained about ninety-made in Australia, but outside Queensland, for
nine per cent. of copper, and some gold, silver
and impurities. The appellant sent the blister
copper to a refining company in New South
Wales where, pursuant to an agreement, it was
treated, the appellant paying a fixed sum per
ton of refined copper for the refining work, and
the refined copper was returned to the appellant.
The gold and silver won from the blister copper
was sold to the refining company at a fixed price
per ounce, but the appellant retained the right
to receive any premium obtained on export of
the gold. The refining company delivered the
gold to the Bank of New South Wales, which
paid for it by crediting the refining company's
account with the ascertained value. The gold
was then deposited at the Mint, and a Mint
receipt issued showing that the gold was re-
ceived on account of the appellant. After
melting and assaying the gold, the Mint delivered
to the Bank of New South Wales a memorandum
of out-turn in exchange for the Mint receipt,
and paid for the gold at its standard value.
The memorandum of out-turn was handed to
the refining company, which sent it to the
appellant, by whom it was lodged with the
Gold Producers' Association. That Association
does not carry on business in Queensland.

By proclamation made under the Customs
Act, 1901-1914, the exportation of gold specie
or bullion, except with the consent in writing
of the Treasurer of the Commonwealth, was
prohibited, but the Treasurer granted permits
to The Gold Producers' Association to export

shipment of gold f.o.b. Sydney, Melbourne, or
Fremantle, payment in almost all cases being
made in London to the Commonwealth Bank of
Australia. In the case of such f.o.b. contracts,
in addition to the profits directly attributable
to such contracts, profits were made by means of
premiums on remittances to the credit of the
Association in Melbourne. Substantially all the
profits of the Association were derived from
such contracts in the proportion of 93.5 per cent.
from contracts wholly made and carried out
outside Australia, and of 6.5 from contracts,
f.o.b. Australia. By means of these operations
the Association made profits, and the net
return was distributed in accordance with its
articles of association. The appellant received
£142,111 19/1 as its share during its financial
year ending 28th November, 1920.

D.C.J., as the Court of Review), that the whole
Held (affirming the decision of O'Sullivan
of that sum was taxable income of the appellant
within the meaning of The Income Tax Acts,

1902-1920.

MOUNT MORGAN GOLD MINING CO. LTD. .
COMMISSIONER OF INCOME TAX
F.C. 230

INDUSTRIAL LAW-

1. -Contract-Industrial award-Camping
outfit supplied by employer-Destruction by fire—
Liability of employee.

By an award made for sugar workers under
The Industrial Arbitration Act of 1916, it was