Union Government v Nourse Mines Ltd [1912] ZATPD 127 (6 November 1912)

Mines and minerals.-Taxation.-Profits.-Working expenditure.-Disused shaft.-Dewatering.-Reconditioning.-
Swrnps.-Act (Union) 6 of 1910, sec. 4.

A producing gold mining company asquired the property
of another company, including a disused shaft which
had become filled with water. The water was thereafter
pumped out, and the shaft reconditioned. In
the course of the pumping operations sumps had to
be constrncted on the side of the shaft: -Held, that
the cost of the sumps and of the dewatering and
reconditioning of the shaft was working expenditnre
within the meaning of sec. 4 of Act (Union) 6 of
1910.