Since this field has not been reviewed since the January, 1941 Term, there are four Terms, August, 1941 to January, 1943 inclusive, to be covered. Obviously it has been necessary to omit, and to treat elliptically, many cases of interest. Cases have sometimes been reviewed as to a point deemed of special importance, without covering all the issues involved.
Numerous cases, dealing with sufficiency of evidence, or based peculiarly upon their own facts, or for other reason considered of the least general interest have been omitted, as well as those coming within the field of Taxation.
