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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Coomber (Surveyor of Taxes) v Berkshire Justices 9 App Cas 61, [1883] UKHL TC_2_1 (3 December 1883)
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Cite as: 2 TC 1, [1883] UKHL TC_2_1
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Coomber (Surveyor of Taxes) v Berkshire Justices (1883) 9 App Cas 61, [1883] UKHL TC_2_1 3 December 1883

Income Tax. Assize courts and police stations. Crown privilege. In fulfilment of the duty cast upon a county of providing courts and maintaining a police force, the justices cause certain buildings to be erected and used for the purposes of an assize court and police station. Held, that the purposes for which the buildings are owned and occupied are purposes required and created by the Government of the country, and that the buildings must be deemed to be for the use and service of the Crown, and, therefore, exempt from income tax.

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