directly and substantially in issue has been directly and substantially in issue in a former suit between the same par ties, or between parties under whom they or any of them claim, litigating under the same title, in a Court competent to try such subse quent suit or the suit in which such issue has been subsequently raised, and has been heard and finally decided by such Court." (Explanations I to VIII are not so relevant for the purpose of this case) In Duchess of Kingston 's case Sir William de Grey said: "From the variety of cases relative to judg ments being given in evidence in civil suits, these two deductions seem to follow as gener ally true: first that judgment of a court of concurrent jurisdiction, directly upon the point, is, as a plea, a bar, or as evidence conclusive between the same parties, upon the same matter, directly in question in another Court; secondly that the judgment of a Court of exclusive jurisdiction, directly on the point, is, in like manner, conclusive upon the same matter, between the same parties, coming incidentally in question in another Court, for a different purpose.