Commissioners of the Ancholme Drainage and Navigation (now known as The
Ancholme Drainage Commissioners) v T P Wedhen (HM Inspector of Taxes)    Income Tax – Exemption – By statute – Public Act expressed in general terms – Ancholme
Drainage Act 1767.
By the Ancholme Drainage Act 1767, the navigation, towing paths, etc, thereby authorised
were to be free to all persons upon payment of the tolls authorised by the Act and all taxes,
tolls, etc, raised were to be “exempted from the payment of any taxes, rates, assessments or
impositions whatsoever; any law or statute to the contrary notwithstanding.” The Ancholme
Drainage Commissioners were assessed for income tax, in respect of these tolls, the Crown
contending that the Act was purely local and that the exemption referred only to local
taxes:—