&
:
783
Company.
No hard and fast line could, in their
judgment, be laid down as to the amount of British
interest which would entitle & Company to British
protection.
In 1901 the Law Officers stated that, as re-
garded all Companies (shipping or otherwise) estab-
lished under the Companies Acts 1862 to 1890 the
question where in His Majesty's dominions "their
principal place of business" was situated within the
meaning of Section 1 (a) of the Merchant Shipping
Act of 1894 was, in their judgment, a question depend-
ing upon the facts and circumstances attending each
particular case. They were accordingly of opinion
that a statement in a Memorandum of Association to
the effect that the registered Office of the Company
would be situated in England was not conclusive on
that point, and that the Board of Trade were entitled
to go behind such statement and to consider all the
circumstances of any particular case which might
arise.
The evidence in the case reported by the Acting
British Consul at Swatow clearly proves that the
principal