betting

Partridge v. Mallandaine, (1886) 18 QBD 276, is to the effect that persons receiving profits from betting systematically carried on by them are chargeable with income tax on such profits in respect of a "vocation" under 5 and 6 Vict. c. 35 (the Income Tax Act) Schedule D. Hawkins J. rejecting the argument that the profession of bookmakers is not a calling within the meaning of the Income Tax Act, makes the following observations, at page 278 : "Mere betting is not illegal. It is perfectly lawful for a man to bet if he likes. He may, however, have a difficulty in getting the amount of the bets from dishonest persons who make bets and will not pay."