AI Drafter 
TaxTMI 
TaxTMI 
1921 (4) TMI 2
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....., J. 1. The plaintiff sued for possession of a certain mortgaged property, and for a declaration that the mortgages were nominal and passed without consideration; if they were passed for consideration, then for an account of what might be found due to the first defendant. The first issue was whether the plaintiff was an agriculturist. Undoubtedly the major part of his income was derived from t....
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....he right to take the fruit to tenants, but picks the fruit himself, it is difficult to see how he can in any sense be less of an agriculturist than if he let out the right. The test seems to be whether the income is derived from the produce of the land, and not upon the actual quantum of labour which has to be bestowed in getting in the crop. If that were not so, it would be extremely difficult to....