1937-04-06 — Page 10

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H

COMPSTON'S £1,000 IN GOLF BETS

Not Liable For Income Tax

PROFESSIONAL GOLFERS ARE NOT LIABLE FOR INCOME- TAX ON BÊTS THEY WIN FROM OPPONENTS. THIS IS THE EFFECT OF THE DECISION GIVEN BY MR. JUSTICE LAW- KENCE IN THE REVENUE COURT OF THE KING'S BENCH DIVISION, STATES THE "DAILY TELEGRAPH." MR. JUSTICE LAWRENCE DISMISSED, WITH COSTS, AN APPEAL BY THE REVENUE AUTHORITIES AGAINST A DECISION OF THE GEN- ERAL COMMISSIONERS, WHO HAD DISCHARGED AN ADDI- TIONAL ASSESSMENT OF £1,000 MADE UPON MR. ARCHIE COMPSTON, OF THE COOMBE HILL GOLF CLUB.

Sir Donald Somervell, KC; the Attorney-General, said that the revenue authorities submitted that the £1,000 were winnings made during the professional golfer's vocation. If an ordinary person had a bet, either with a friend, or a bookmaker, his win- nings were not taxable and he could not make deductions for Income-tax purposes respecting his losses..

With a bookmaker it was differ-

ent. He made a business of bet- ting and his profits were assessable. Mr. Raymond Needham, K.C. (for Mr. Archie Compston): There is no authority for that."

Sir Donald Somervell: That is my submission.

BETS OF £50 TO £100 "Proceeding, he said that in the case before the court the assess- ment. which was "for the year ended April 1928, had been made to include the balance of gains over losses arising out of the pri- .vate gumes of golf played by Compston.

It was stated that Compatou had for more than ten years habitually engaged in private games, princi- pally with amateurs, for bets of varying amounts the games being played on handicap terms.

The matches sometimes took place as often as three or four times a week and as much as £50 to £100 was sometimes wagered on the result. :

If Compston were not, a profes- slonal, but were only a man who played good golf, the position would be different. Even if he then played three or four times a week and made an aggregate of about £1,000 a year by bets on his games, It might then be difficult to get that degree of organisation which brought the case within the "book- maker princip'e."

connection It was the

with Compston's vocation that made his winnings taxable.

4

Mr. Raymond Needham submit- ted that it was only looseness of thought which led to the view that moneys coming out of bets could be regarded as coming out of a vocation. The bets had no refer ence to his job." +1

The job merely gave him the opportunity of making them. He sus in the same position as the ship's officer who made bets on the ship's run during the day. I Could hardly be magined that the result of that would be regarded as part of the income of the officer for tax purposes.

AL. 'Justice Lawrence, giving Judgment, said he thought that the wlanings on bets on games of got played by Compston did not arise from his employment or vocation, and were, in no way analogous to gritulties for services rendered.

It it were necessary, he would hold dish that there was nothing to support the view that Compston was carrying on a business by bet ting on those private games.

ANOTHER RECORD

BEATEN

Archie Compston, a photograph taken just after a drive during a match.

JOCKEY SUSPENDED

AT LINCOLN

Sequel To Two Falls

The flat racing season opened eventfully at Lincoln..

HONG KONG DAILY PRESS, TUESDAY, APRIL 6, 1937.

SPORTING PROGRAMME THIS WEEK

WEDNESDAY

Open Singles Championship Paul Kong Capt. Coppinger. Open Doubles Championship

O. E. C. Marton and D."B. Evans v. S. A. and HD. Rumjahn EL H. Shute "and K. Shute v

A. Warr and G. E. Clarke. Wong Shiu-wing and Luk Ding- cheong v G. C. Burnett and

A. W. Ramsey,

Club Singles

R. L Withington v AL Bull-

VAR

H. Owen-Hughes v A. S. Read.

प्र.

Club Handicap Singles

Wooding (3.6) ✓ W. M. Barton (+1.8).

THURSDAY

Open Singles Championship Lee Wal-tong y Leong Ping-chiu

or J. Marsland.

Open Doubles Championship P. C. Lee and C. C. Ma v P. F

Tsol and Ng Kam-chuen.

Club Singles

F. V. Harrison v. G. E. R. Divett Club Handicap Sinties

M. Pagh (30) v F. Joseph

(+2.5)

Club Handicap Doubles

R. Hancock and T... E. Pearce (-8) or J. F. Leys and L T Ride (-16.2) w. G. W. Swell and E. Bathurst (-30).

.. FRIDAY

Open Doubles Championship R. L. Withington and J. D Milne or Wong Fuk-nam and Luk

M. Chun-cheong Y. rigues and L. A. Silva..

Club Handicap Doubles

Rod-

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FOOTBALL COUNCIL

MEETING

Navy's Participation In Interport To Be Considered

BETTER CONTROL OF CROWDS OUTSIDE GROUNDS URGED

Several important matters were discussed at the Hong Kong Football Association Council meeting held at the Gloucester Build- ing yesterday afternoon, Major C. M. Manners, O.B.E., Chairman, presiding.

Suggestions for revision of rules, report to the Council expressed the for the Interport Cup competition, hope that on future occasions offi- drawn up by a sub-committee, eers of the Association should be comprising Capt. G. W. P. Kimm, able to associate themselves more Dr. 8. To Wong and Mr. J. Mc-with the visiting team. Hardly an Kelvit, came before the meeting for approval of the Council The suggestion that in the event of a draw 7 minutes each way extra time be played was approved.

The sub-committee suggested that rule 12 should now read: "All regular players participating in the league run by either associa- tion during the current season will be eligible to represent that poit (Hong Kong or Shanghai) in this competition.".

Discussion ensued as to constituted a regular player.

official paid a courtesy call on the Shanghai team during their recent visit here, to enquire as to their comforts. They also suggested bet- ter control of crowds outside the gate prior to the commencement of the game, and also that tickets be printed in case of a replay.

RECENT DISTURBANCE A letter written by Cal. H. C. Har- rison to the Hon. Inspector Gene- ral was read in which it was stated that there should be better what' control of crowds outside military !grounds and that in future "needle" matches should only be played in enclosed grounds,

SERVICE PLAYERS Regarding the second part of rule 12 which is: "Members of the crews of sea-going ships shall not be eligible to play for any Port. No team shall include more than match between the Recreio and

The letter, said the Chairman, was a result of the recent distur bance in Chatham Road when a

T. C. Monaghan and V. R. Gor-three Service players," the Chair-the Royal Ulster Rifles was in pro-

man "remarked that Service was gress. don (-5:6) v B. O'M. Deanet limited to the Army only but and G. E. R. Divett (-15.3ncluded the Navy," Army, and Air

J. Rodger and G. S. Rodger Force.

(-5.8) v M. Pagh and J. Thomson (-5.6) or O. E. C. and D. B. Evans

Marton (-15,4).

FOOTBALL

The finals or both the Senior

It was decided that the matter be given serious consideration by the sub-committee.

SHANGHAI'S THANKS

The Chairman also read a let- ter from Mr. T. Grimshaw, Prest- dent of the Shanghai Football As- sociation, written to the Hon. Mr. N. L. Smith, President of the HK. FA expressing sincere and grate- ful thanks for all that had been done for the enjoyment of the Shanghai Interport team during recently. The the stay here Shanghai FA looked forward to the next meeting in the North in 1938.

All suggested revision of rules will be drafted in due course and sent to Shanghai for approval.

The Chairman welcomed Mr. Lam Ming Fan who had been appoint

represent Eastern on the ed to and Junior Shields will be decided Council. He also welcomed Chlef Writer A. C. Crigg, RN., the new this week-end.

Assistant Secretary, who was form- NEWS FROM CAPT. HAGUE

In a letter the Chairman had erly on the F. A. Council of Devon. CORINTHIANS VISIT

received from Capt. E. Hague, for- Regarding the proposed visit of mer Army member on the Coun- Islington Corinthians, the cit and who is now in Malta, the Chairman said that he had re-writer stated that he had met ceived & communication from Dr. many friends who had seen the

Olympic football Wong (South China A.A) that Chinese

on the they expected to receive more de-playing in England and finite news about the matter in Continent and they had been very

The programme of matches ar- for this week is as follows:

WEDNESDAY

First Division

S. Wragg, one of the three well-ranged known Jockey brothers, was su- spended for the rest of the meeting

Royal Navy v South China "B" after riding Mr. D. Crossman's Parkin to victory in the Canwick (Causeway Bay), 5.p.m.; Referee, Two jockeys had Finch; Linesmen, Darby and Maiden Plate, remarkable escapes from serious Bailey.

Kowloon v. Recrelo (Kowloon, injury when their mounts felf.

The stewards, Lord Landes- 5.15 p.m.; Referee, Payne; Lines- borough, Col. R. Crawfurd and men, Ridley, and D. Smith. Baron de Tuyll, disqualified Parkin on their own initiative im- mediately after the race and held

an inquiry into the doable fall.

They announced that they were of the opinion that the accident was caused entirely by the riding

of S. Wraps,

Second Division

Royal Engineers "v. Kowloon

the

team

the sportsman- about a month's time. Dr. Wong impressed with had received a letter to the effect ship of the Chinese players Lee that the Corinthians might not Wal Tong and Pau Ka, Ping had made a great impression with all

Military, Happy Valley), 5.15 p.m.; have time to include China in their

Referee, Clark.

RA. (8.) v. South China (Chat- ham Road), 5.15 p.m.; Referee. Matthewson.

tour.

whom they came in contact. THE INTERPORT"

Present at the meeting were:- Dealing with the recent Inter- Major Manners (Chairman), Mr. port match between H.K. and C, D. Carter (Hon. Secretary), Mr.

the Chairman

(Hon Treasurer), an- Alexander Shanghal, "C"nounced that a pront of $3.388.65, Messrs. C. A. Goldenberg, A.R.S. approximately the same as last Major, G. H. Warren. J. McKelvle, year, had been realised.

W. Pryde, Chan Ying Hung. Lam The Interport Sub-Committee's Ming Fan.

R.W. Fusiliers Police Parkin was a well-backed 4-to-1 (Prince Edward Road), p.m. cbance, and a number of book-Referee. Baddleton.

Seaforth Highlanders v Kowloon makers paid aut twice-on Parkin and on Rose Bien, who was given" (800kunpoo). 5.15 p.m.; Ra-

feree, Westbury. the race.

The first race of the day was run In a snowstorm, and nearly every winner was a long-priced outsider. E. Smith completed the hat-trick by riding three winners in succes-

slon.

MILLE-MIGLIA MOTOR RACE

Rome, April 4. The Mille-Miglia motor race was

Royal Navy v. R. A. (L.) (Cause- way Bay), 3.45 p.m.; Referee. Day:

Third Division

Police "C". RAO.C. (King's Park), 3.15 p.m.; Referee, Henna: St. Joseph's v. R. W. Fullers (St. Joseph's Happy Valley), 6.15! p.m.; Referee. F. W. Smith.

Seaforth Highlanders v. Kumaon. (800kunpoo), 3.15 p.m.; Re-

SATURDAY

ין

YACHTING

9th Ladies Races 2nd Series

VALLEY GOLF

Adamson Cup Draw

The draw for the Adamson Cup, None of the A class yachts Roys! Engineers v RAF. (Mill-which took part in the 8th Ladies 1936-37. has resulted as follows:- A. D. Fraser, A. D. Humphreys, tary. Happy Valley). 3.15 p.m.; Race. 2nd Series, yesterday had Referee. Salter.

crossed the line when the time. E. Richardson (byes into second

tourd). Umit (18.00) expired. The yachts

First Round:-A. E Clarke v R which started at 14.45 were Car-Cain: G. E. Wulerton V. N. J. penter, Lobo, Artemis, Isobel, Joss. Bebbgton; T. B. Low v. G.. Gull, True Blue and Kittiwake.

Dayles. Four yachts in the Mixed classes started at 14.55, Dorothea, sailed by Mrs. 8. D. Reid, taking first post- tlon (time 17.37.32.17.37.32); 2. Widgeon, Miss H. Crawball-Wilson (18.29.01, 18.19.17); 3. Zephyr, Mira. E Sharp (13.30.15, 18.19.18): 4. Owl, MISS V. A. Buckley (18.42.35, 1326.091).

Copenhagen, April 4. we won by Pintacuda and Mam-feree, P. K. Jones. Ragnhild Hveger set up a new belli in 14 hours, 17 mins.. 32 secs.. record for the 400 metre back at an average speed of 11475 kilo- hour. Farina and stroke, his time being 5 mins. 44 metres per

were second, their time 4/5 secs. beating the previous. Meazza best of 3 mins. 59 8/10 secs. by being 14 hours, 35 mins. 43 secs, Rie Mastenbroek at Copenhagen and the Frenchmen, Schell and at Copenhagen" on January 12. Carriere were third in 14 hours,

1936.-- Rester

54 mins., 55 seca Reuter.

Sporting Fixtures

TO-DAY

Badminton-Men's Doubles Final Club de Recrelo), 9.15 pa

Lawn Bowls-Hong Kong Lawn Bowls Asadetation Council Meeting (8.G.M. Post" Board Room), 5:30 pizza

Shooting. Hong Kong Rife Association Annual Prize Meeting (Kowloon Rafige).

MORROW

poting.-Hong

Senior Shield R.W. Fusiliers v South China "A" (Club), 4.15 p.m.; Referee, Payne; Linesmen Reynolds and

Casson.

First Division Kowloon v. Eastern (Kowloon), 4.46 pm: Referee, Sidebottom: Linesmen. Dove and Andrews.

Second Division Kowloon v. Eastern (Kowloon), 3.15 p.m.: Referee, Barton.

Third Division

RAB.C., Y. Liga. P. (Chatham

The distance was 1.3 miles over a course from Channel Rocks Mark (P), Holt's Whárf Mark (P). Quarry Bay Mark (8), Club line.

E. Tuck v. T. J. Price (byes into second round)....

The first named in each bracket is the challenger and is responsible for arrangements for playing.

otherwise. Matches. unless agreed, are to be played on the morning of the days laid down; they may be played eariler by mu- tdal consent

·PE

Il matches to be played out. Winners are asked to enter up results and scores.

-First reina fan or before April.

Association Annual Prize MeetingRoad), 8.15, p.m.; Referee, Balley. feree, Martin: Linesmen. Perks 18); Becond round (on or before

(Kowloon Range).

Tennis-Hong Kong C.C. Cham- pionships.

FRIDAY, APRIL '9 Shooting Hong Kong Rife Association Annual Prize Meeting (Kowloon Range);""

Kwong Wah v. Police "C" (Prince and Bayage. Edward Road), 445 p.m.; Referee. Sayage.

RAO.C. v. Police "E" (Chatham Road), 4.45 pm.; Referee, Gomes,

St. Joseph's v. R.AM.C. (8t.

Referee. Aldridge.

Tennis-Hong Kong C.C. Cham-Joseph's Happy Valley), 3.15 p.m.; 'pionships.

5

SUNDAY

Second Division Eastern v. Royal Ulster Rifles (Causeway Bay), 3.15 pm Re- teree, Bearles.

Second División Police "C" v. R.A.OC. (Kowloon), 3.16 p.m; Referee, Dove.

May 3); Semi-dral (on ör" before. May 16): Final (on or before May 30),

Science Award To Lord

rhulme

The

XQ

As Mr. C. D. Carter,. the Hon.

Institution Chemical SATURDAY, APRIL 10

Junior Shield

Secretary of the Association, has

bas: dhnounced "the Cricket. First Division, Hong

Royal Engineers v. Royal Ulster gone to the trouble of obtaining Engineers Kong Rifle Kong C.C. v. Indian R.C. (Hong Association Autza, Prize Meeting Kong d.C. ground), 2 v.m.

Rifles (Bookünpoo), 116 p.m.; Re-permission for the use of military award of the Osborne Reynolds (Kowloon Range),

Racing Third Extra Race Meet-feree, K. K. Io Linesmen, Fenton grounds from the Hon. Secretary to Lord Leverhulme. The Moul-

227 and MacCormae, a

of the Hong Kong Area Sporta ton Medal has been awarded to ing (Happy Valley).

Board, 1s specially requested Professor D. Hewitt, of the Rifie

First Division Bhooting Hong Kong Association Annual Prize Meeting Eastern v. Royal Ulster Rifles that teams make every effort to Emperial College of Science and

Technology. (Kowloon Range).

(Causeway Bay), 445 pm.; Replay off their matches.

TehnisHong Kong C.C..Cham-

THURSDAY, APHIL 8

Kong Shooting.-Hong

Rife

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