with a view to profit in order to establish that profits made on the sale of investments are taxable, for example, the dicta in the case of Commissioners of Inland Revenue v. Scottish Automobile and General Insurance Co. [(1913­16) 6 Tax Cas. 381, at pp. 388, 389.] , cannot now be relied on. It is well established, to cite the exact words used in Californian Copper Syndicate v. Harris [(1904) 6 F. 894 : 5 Tax Cas. 159.]. “that enhanced values obtained from realization or conversion of securities may be so assessable where what is done is not merely a realization or change of investment, but an act done in what is truly the carrying on, or carrying out, of a business”. In the ordinary case of a Bank, the business consists in its essence of dealing with money and credit. Numerous depositors place their money with the Bank often receiving a small rate of interest on it. A number of borrowers receive loans of a large part of these deposited funds at somewhat higher rates of interest. But