Held section 7 of schedule 111 to the laws of

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Held: Section 7 of Schedule 111 to the Laws of Inheritance, Local Custo- mary Law (Declaration) Order, G.N. 436 of 1963, lists a testator’s “insanity, dis- ease, drunkenness or sudden anger” as factors invalidating a will. Except that the bequest was made near the time of her death, no evidence indicates that the tes- tator’s mind was impaired in this case. Judgment for plaintiff. 326. Agnes Asser Mguya v. Bakisi E. Mbaga , Misc. Crim. Cause 32-D-67, 6/9/67, Saidi, J. Appellant, who is unmarried, sought payment for expenses connected with her pregnancy, and child support payments, from the man who sired her child. Held : (1) The Local Customary Law (Declaration) order 1963, Govt. Notice No. 279, clause 189 specifically provides for recovery in a situation such as this one, “….. for any expenses connected with the pregnancy and child birth.” (2) Respondent’s salary was Shs. 630/- per month. He was (1967) H.C.D.
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- 93 – Ordered to pay appellant Shs. 100/- per month until the child reaches the age of majority, this amount being subject to review “……in the event circumstances change.” 327. Commissioner of Customs and Excise v. Tarnal Industries Ltd ., Civ. Case 32-D-67, 16/8/67, Georges C. J. In April 1965 defendant wrote plaintiff Commissioner requesting a ruling as to whether a certain product described as “sodium salt of the fatty acids” was sub- ject to import duty; a sample of the product was enclosed in the letter. Thereafter, plaintiff informed defendant by letter that the product was free of duty under tariff item 108 (k) of the First Schedule to the Customs Tariff Ordinance, and in July 1965, it was so listed in the Gazette. In November 1966, plaintiff notified defen- dant that the product should have been classified as soap under item 105 of the First Schedule and demanded payment of the duty on all shipments which had been made during the previous year. In December 1966 another notice was sent demanding an additional payment with respect to one of the shipments, more that one was evidence that , although the product contained impurities and would be processed further at defendant’s plant, 80 percent of it was chemically classi- fiable as soap, and that the product me the specifications of the Central Tenders Board governing the purchase of soap by the government. Held: (1) The word “soap” should be interpreted in the sense that busi- nessmen dealing with the Customs and Excise Department would understand it. It should not be given a purely chemical definition. (2) Still, the word should not be defined as that which is bought and sold on the commercial marked as “soap” this definition is also inadequate. (3) As used in the Schedule , “soap” means “a cleansing agent ….. consisting essentially of sodium salt of fatty acids” (Referring to Webster’s Dictionary.) (4) The product in question can reasonably be defined as soap or as “sodium salt of fatty acids.” (5)If a product can reasonably be clas- sified under two or more items of the First Schedule to the Customs Tariff Ordin- ance, the Commissioner must classify it so as to made it subject to the highest
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rate of duty. [East African Customs Management Act, 1952, s. 105]. (6) An offi-
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  • Fall '17
  • Dean Majamba

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