¹ Hard-pressed revenue officials were no doubt comforted to hear that they were to be assisted in enforcing this tax by “the gentlemen of the Press”, who have formed themselves into a voluntary corps of inspectors, and who have been issued with passes to authorize their entry into any hotel at all times. See Budget Statement of the Minister of Finance, January 21st, 1965.

² Act 271.

^{page 163 note 1} [1963] Ch. 438.

^{page 163 note 2} Ibid., 452.

^{page 163 note 3} Ibid., 457.

^{page 163 note 4} Ibid., 458.

^{page 163 note 5} [1964] 3 All E.R. 780.

^{page 163 note 6} Ibid., 784.

^{page 163 note 7} Re Ralli's Settlements, [1964] 3 All E.R. 780.

^{page 163 note 8} Ibid., 791.

^{page 164 note 1} Emphasis supplied.