Two mining companies that mined crude ore in New South Wales and (for the most part) also processed the crude ore there, but made contracts for sale of the product outside the Colony were found to have "incomes ... arising or accruing ... from any ... trade ... carried on in New South Wales", or "derived from lands of the Crown" in the Colony, or "arising or accruing ... from any other source whatsoever in New South Wales". Lord Davey also stated (at p. 592) that "their Lordships attach no special meaning to the word 'derived' which they treat as synonymous with arising or accruing".
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