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.
Core Terms Beta
act of parliament
said waters
arquebusade water
effect of the repealing statute
carbonic acid gas
particular words
end of the schedule
tartaric acid
records of parliament
legislature repeals
general words
part of the effervescence
use of the word
different things
effect of a repeal of an enactment
waters
constituent of natural mineral salts
first question
language deals
schedule
said schedule
language of repeal
mr. herschell
lamplough’s pyretic saline
words
construction of the act of parliament
artificial mineral waters
purposes of those actions
articles of this description
different meaning
use of this composition
leading judgment
view of the effect of a repealing statute
carbonate of soda
particular article
article
specific item
particular clause
ingenious argument
definition of a composition
end of the schedule taxes patent articles
effect
general rule
mixture of tartaric acid
concluding part of the schedule
language of absolute repeal
meaning of the first part of the schedule
question
great majority of ordinary commercial people
general words of the schedule

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Saline was only taxable to the government under the item “waters” in the schedule; and that, when those words were repealed, the effect would be that for the future Lamplough’s Pyretic Saline might be sold without paying any duty, or without any stamp; and he urged that if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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