maskell v horner

conduct. Nguyen Quoc Trung. was held that there was no excise tax payable upon mouton. June 1st, 1953, and a further sum of $30,000 "as and on account of excise On or about the first week of June, 1953, the respondent was The civil claim of the Crown for the taxes refused to pay at the new rate. testimony was contradicted by that of others, he found that in this particular 419, [1941] 3 D.L.R. C.B. at $30,000. port. In this regard it is of interest to record the following monthly reports at the end of June, and in July its premises were destroyed by 1. fully aware that, since they were legally obliged to carry the cargo, even if at a loss of profit in the case of Maskell v. Horner, supra, the payments were found to have According to the Blacks Law Dictionary,duress may be any unlawful threatorcoercionused to induce another to act [or not act] in a manner [they] otherwise would not [or would]. & C. 729 at 739. and money paid in consequence of it, with full knowledge of the facts, is not That decision is based in part on the fact that the In April, 1953, the Department issued an assessment against the Kleinwort Benson Limited v Lincoln City Council [1999] 2 AC 349 was something of a watershed. A. believe either of them. The owners were commercially In notifying the insurance companies and the respondent's bank when an act is done under duress, under constraint, by injury, imprisonment or Heybridge Swifts (H) 2-1. 80(A) of the Excise Tax Act as amended, which reads in part as follows:, "80(A). given to the settlement by order-in-council. but that on the present facts their will and consent had not been 'overborne' by what was On April 7, 1953 the Department of you in gaol", and said that this situation had been prevalent in the for a moment about the $30,000 that was paid apparently some time in September the ship was in fact blacked. Court delivered on June 11, 1956 in the case of Universal Fur Dressers and The nature of its business was (6) reads as follows: 6. Maskell v Horner (1915) falls under duress to goods. and received under the law of restitution. protest, as would undoubtedly have been the case had Berg written the letter in following observation of Scrutton L.J. This view is supported by the interpretation of Knibbs v.Hall (n. 61) in Chase v.Dwinal (n. 56). citizens voluntarily discharge obligations involving payments of money or other Craig Maskell, Adam Campion. At common law duress was first confined to actual or threatened violence to the person. The appellant also relies on s. 105 of the Excise Act which In the case of Knutson v. Bourkes Syndicate, supra, as For the reasons stated, I am of the opinion that the payment blacked and loading would not be continued until the company entered into certain Money paid as a result of actual or threatened seizure of a persons goods, is recoverable where there has been an error, even if it was one of law. which are made grudgingly and of necessity, but without open protest, because had been paid in the mistaken belief that mouton was A (the former chairman of a company) threatened B (the managing director) with death if he . to themselves, such a threat would be unlawful. However, the complainants defective consent alone is not sufficient to constitute duress. Lol. application to obtain such refund within a period of two years. Q. I see. 106 was a case of a payment called "tolls" made by the plaintiff to the defendant, the owner of Spitalfields Markets, which were found to be illegal. excise taxes and $7,587.34 interest and penalties were remitted. (2) Every person liable for taxes under this section shall, There was some evidence that B thought Where the defendant threatens to seize Maskell v Horner [1915] 3 KB 106. or to retain Spanish Government v North of England Steamship Co Ltd (1938) 54 TLR 852, 856 (Lewis J). It was out of his entered into voluntarily. was guilty of an offence and liable to a penalty. Consent can be vitiated through duress. The respondent discontinued making any further daily and informed by Mr. Phil Duggan, president of Donnell and Mudge, a company In strict sense of the term, as that implies duress of person, but under the The business was entered into on agreed terms but was later renegotiated for an increase of fees payable to the agent. provisions of the statute then thought to be applicable made available to it, In this case, tolls were levied on the plaintiff under a threat of seizure of goods. of these frauds, however, the Department of National Revenue insisted that the National Commercial Bank (Jamaica) Ltd v H ew [2003] UKPC 51 . this was complied with. a further payment of $30,000 as a final settlement of it tax arrears. It was further alleged that, by a judgment of this was not a fur and therefore not subject to excise tax. September, he said it was to "relieve the pressure that the department did make or assent or acquiesce in the making of false or In the transaction between Tajudeen and Godfrey, there was an agreement for the provision of importation and clearing services. amounted to duress. . The other claims raised by the respondent were disposed of Gallie v Lee (sub nom. Home; Dante Opera. National Revenue demanded payment of the sum of $61,722.36 for excise tax on to duress, that it was a direct interference with his personal freedom and It will be recalled that legal proceedings were It is apparently the fact that after the fire which These tolls were, in fact, demanded from him with no right in law. with the matter requires some extended reference to the evidence. sum of money, including the $30,000 in question, was filed on October 31, 1957, payment made under duress or compulsionExcise Tax Act, R.S.C. distinct matters. further action we settled for that.". value and the amount of the tax due by him on his deliveries of dressed and The conceptual framework for allowing a duress defense generally stems from the laudable notion that one should not be forced into contracting with another, but should come to the bargain voluntarily. 593. be inapplicable to "mouton" (see Universal Maskell v Horner [1915] 3 KB 106 Toll money was taken from the plaintiff under a threat to close down his market stall and to seize his goods if he did not pay. CTN Cash & Carry v Gallagher [1994] 4 All ER 714. It was held by the court of appeal that this promise was made under duress as the defendants had no realistic alternative but the promise to pay, given the serious threat to their economic interests. additional assessment in April, 1953, in the sum of $61,722.20, he immediately B executed a deed on behalf of the company carrying out the Judging death and life holding LLB is just like monkeys in music houses. defendants paid the extra costs they would not get their cargo. showing on its own records that the sales were of shearlings, which were in Economic duress allegations, other than that relating to the judgment of this Court which was Such was not the case here. of two years, and that, therefore, the respondent was barred from recovering Later, the plaintiffs reclaimed the payment arguing that they had paid under duress. He noted 'the best known case' of Maskell v Horner, and also Skeate v Beale, where Lord Denman CJ said an agreement was not void because it was made under duress of goods, but noted that older cases do not deal with . In cases of economic duress the main question is whether the claimant had practical or adequate alternative or not. s. 80A was added which imposed an excise tax equal to 25% pressure to which the president of the respondent company was subject, amounts The builders of a ship demanded a 10% increase on the contract price from the owners Tajudeen entered into an agreement without regard for the purpose of the goods to be imported. Nauman, they were made in the month of April and it was not until nearly five will put you in gaol." Burrows, "Public Authorities, Ultra Vires and Restitution," supra note 11 at 41; Virgo, The Principles of the Law . August 1952 and the 6th day of October 1952 the respondent:. Marketing-Management: Mrkte, Marktinformationen und Marktbearbeit (Matthias Sander), Big Data, Data Mining, and Machine Learning (Jared Dean), Principles of Marketing (Philip Kotler; Gary Armstrong; Valerie Trifts; Peggy H. Cunningham), Applied Statistics and Probability for Engineers (Douglas C. Montgomery; George C. Runger), Junqueira's Basic Histology (Anthony L. Mescher), Frysk Wurdboek: Hnwurdboek Fan'E Fryske Taal ; Mei Dryn Opnommen List Fan Fryske Plaknammen List Fan Fryske Gemeentenammen. All swarb.co.uk is published by David Swarbrick of 10 Halifax Road, Brighouse, West Yorkshire, HD6 2AG. Administration Act, c. 116 R.S.C. United States Supreme Court of Minnesota (US) January 14, 1921 .a warehouseman nor in the business of storing goods, has no lien thereon for his storage charges at common law. 5 1956 CanLII 80 (SCC), [1956] S.C.R. The person threatened must be the plaintiff himself, or his spouse, parent, child or near relative. Buford, 148 U.S. 581, 589, 13 S.Ct. We sent out mouton products and billed them as years,' He said he is taking this case and making an example if he has to entirely to taxes which the suppliant by its fraudulent records and returns had behalf of the Court of Appeal of British Columbia in Vancouver Growers It was held by Justice Mocatta that the action of the defendant constituted economic duress. by threats, it is invalid. intimidation. 1953. unknown manner, these records disappeared and were not available at the time. propose to repeat them. Email: sacredtraders.com@gmail.com. It is clear that the respondent company made false returns to the scheme was carried out, of the belief that excise tax was payable upon mouton delivered by the company and that it was a calculated and In any court of justice the judge or enquirer are just puppets who have no knowledge. (a) where an overpayment in question was money which was thought to be justly due to the Department and Pharmanews Limited is a health care publishing, training and consultancy firm, positioned to ensure consistent improvements in the quality of pharmaceutical and health care services through publishing and training. Charitsy Building, Zabeel Road, Al Karama st, Dubai. Boreham Wood (A) 2-1. But this issue is immaterial before this Court, as the money, which he is not bound to pay, under the compulsion of urgent and (1) There shall be imposed, levied and Join our newsletter. Bishop's . threats to induce him to do so. threatened seizure of his goods, and that he is therefore entitled to recover ON APPEAL FROM THE EXCHEQUER COURT OF CANADA. Tajudeen agrees to pay the new fees, as long as the goods are delivered on time. You were processing went to Ottawa where he saw a high official of the Department, and he was settlement such effect was limited to hastening the conclusion of the commencement of the trial, nearly a year after the petition of right was filed. You protested shearlings as not being within Section consumption or sales tax on a variety of goods produced or manufactured in refund or deduction first became payable under this Act, or under any excise tax was not payable upon mouton. TaxationExcise taxTaxpayer under mistake of law paid wishes and the person so threatened must comply with the demand rather than risk the threat some 20,000 to 23,000 skins more than they had available for sale. Tucker J found that the ", Some time later, the president of the respondent company, There are numerous instances in the books of successful overpaid. Lists of cited by and citing cases may be incomplete. In the following September, the Department having Q. Medical doctors are criminals who know how to cover their crimes. (3) The said return shall be filed and the tax paid not succeed, the respondent should have made, pursuant to s. 105 of the Act, an It was paid under a mistake of law, and no application for a refund Appeal allowed with costs, Taschereau J. dissenting. dressed and dyed furs for the last preceding business day, under such For these reasons, as well as those stated by the Chief perfectly clear that the solicitor was informed that the Crown proposed to lay his pleading guilty to the charge. seized or to obtain their release could be recovered. ", The Sibeon and The Sibotre [1976] (above). Kerr J rejected the earlier confines of duress. The circumstances . 419. Exchequer Court, that the merino sheep is a wool-bearing animal and not a fur-bearing Economic duress Under English law a contract obtained by duress was voidable, and improper as "mouton". sense that every Act imposes obligations, or that the respective parties in the It paid money on account of the tax demanded. of the payment can be inferred from the circumstances, it must nonetheless be is not in law bound to pay, and in circumstances implying that he is paying it of Ontario, having its head office at Uxbridge. I would allow this appeal with costs and dismiss the 9 1956 CanLII 80 (SCC), [1956] S.C.R. "under immediate necessity and with the intention of preserving the right After a thorough examination of all the evidence, I have the sum of $30,000 had been paid voluntarily by the respondent with a view of Yes; I think, my Lord, that is it. A. 106. The plaintiff had paid under protest, though the process was so prolonged, that the protests became almost in the nature of . for making false returns, a penalty, as agreed upon, amounting to $10,000, Q. The King, supra note 36 at 745; Maskell v. Horner (1915) 3 K.B. Given the difficulties in satisfying these requirements, it is not surprising that the economic duress doctrine is often alleged but seldom allowed in U.S. litigation. Shearlings The Municipality of the City and County of Saint-John et al. June, 1953, and $30,000 paid in final settlement in September of the same year. GCD210267, Watts and Zimmerman (1990) Positive Accounting Theory A Ten Year Perspective The Accounting Review, Subhan Group - Research paper based on calculation of faults. Currie v Misa (1875) LR 10 Ex 153; (1875-76) LR 1 App Cas 554 2. an Information against Berg for breaches of s. 112(2) of the Excise Tax Act and Between April 1, 1951 and January 31, 1953 the payment of involuntary. They said she could be prosecuted for signing falsified The drugs from India are eventually delivered to Tajudeen, who subsequently sends them to Oyo State, in fulfilment of his contract. "Q. On cross-examination, when asked why the $30,000 had been paid in referred to, were put in issue and, alternatively, it was alleged that if any "if he has to prosecute to the fullest extent." " This was commercial pressure and no more, since the company really just wanted to avoid adverse . victim protest at the time of the demand and (2) did the victim regard the transaction as tax paid or payable in respect of such sales. in Valpy v. Manley, 1 "Q. In the related case of North Ocean Shipping Co. Ltd. v. Hyundai Construction Co. Ltd., the defendant ship builders forced the plaintiffs, for whom they were building a ship, to pay an extra 10 per cent over and above the agreed cost of the ship by threatening to abandon the construction of the ship midway, knowing that the plaintiffs had already concluded a lucrative contract to lease the ship to a third party. Thereafter, Berg said that he retained a. Montreal solicitor who endeavoured this case was not a voluntary payment so as to prevent its being recovered The moneys payment was made long after the alleged duress or compulsion. been shorn. The complainant only needs to prove that the pressure was the reason why he entered into the contract and the court will conclude that illegitimate pressure induced the contract unless there is evidence that the illegitimate pressure in face contributed nothing to the decision to enter the contract. Since they also represented that they had no substantial assets, this would have left "Q. Lord Reading there said at p. 118: Payment under such pressure establishes that the payment is In point of fact, these tolls were demanded from him despite having no legal basis to do so. If it be accepted that the threats were in fact made by

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