Notwithstanding the Companies' Acts, the question of a company's principal place of business under the Merchant Shipping Act 1894 is a matter of fact.

Merchant Shipping Act 1894. Registration of British Ships.

C.O. 73 780 PPt 3 JAL 05 Archipelago Shipping and Trading Company Limited.

Opinion of The Law Officers of the Crown and Mr. Sutton.

1. As regards all Companies (shipping or otherwise) established under the Companies' Acts 1862 to 1890, the question of where in His Majesty's dominions "their principal place of business" is situated within the meaning of Section 1(a) of the Merchant Shipping Act of 1894 is, in our judgment, a question of fact depending upon the facts and circumstances attending each particular case. We are accordingly of the opinion that the fact that a Memorandum of Association states that the registered office of the Company will be situated in England is not conclusive on this point, and that the Board are entitled to go behind the statement and consider all the circumstances of any particular case which may arise.

2.

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