Boston Deepsea Fishing Co v Farnham 
- An English agent operated a French trawler during a time when France was operated by the enemy
- Post-alienation, the French company purported to ratify the English agent’s conduct throughout the war
- Was the ratification effective?
- Aliens cannot ratify, and the French company was an alien at the time of the unauthorised tax
- English agents not liable for income tax
Posted in Commercial Law Revision Notes.
This page was last updated on 31st December 2014