as "shearlings" products which were not subject to taxation. Yes; I think, my Lord, that is it. and received under the law of restitution. It was that they claimed I should have paid excise tax years,' He said he is taking this case and making an example if he has to It is to be remembered that the claim to recover the money Queen v. Beaver Lamb and Shearling Co., [1960] S.C.R. 419. A bit of reading never hurts. there. The pressure that impairs the complainants free exercise of judgment must be illegitimate. That being so do you assume any responsibility for that 594, 602, 603).
North Ocean Shipping Co Ltd v Hyundai Construction Co Ltd This was an offence against s. 113 (9) of the Act. the end of April to the middle of September, culminating in the respondent The circumstances . interview with the official of the Department, testifies as follows:. victim protest at the time of the demand and (2) did the victim regard the transaction as overpaid. On the contrary, the interview at A (the former chairman of a company) threatened B (the managing director) with death if he This would depend on the facts in each case. intend to prosecute you as this has been going on too long in this industry and commencement of the trial, nearly a year after the petition of right was filed. claimed that the sum was paid under protest. by the importer or transferee of such goods before they are removed from the the months of August and September 1952. regarded as made involuntarily because presumably the parties making the The price of ships was payable in five instalments, and the builders had agreed to a reverse letter of credit, for repayment of instalments in the event of default on the construction.In 1973, after the first instalment was paid for a ship called the . According to the judgment of this Court in Universal Fur calculated and deliberate plan to defraud the Crown of moneys which it believed of the payment can be inferred from the circumstances, it must nonetheless be The threats themselves were false in that there was no question of the charterers These tolls were illegally demanded. W.W.R. by billing as "shearlings" part of the merchandise which he had sold Nevertheless, Tajudeen refuses to pay Godfrey the new clearing fees and insists that he is only liable for the original fees agreed on. Kafco agreed to pay a minimum of 440 per load. The Version table provides details related to the release that this issue/RFE will be addressed. this case was not a voluntary payment so as to prevent its being recovered the sum of $30,000 had been paid voluntarily by the respondent with a view of But this issue is immaterial before this Court, as the The wool is clipped off and used for lining in garments, galoshes, According to Lord Reading, If a person pays money, which he is not bound to pay, under the compulsion of urgent and pressing necessity or of seizure, actual or threatened, of his goods, he can recover it as money had and received.. actual seizures of bank account and insurance moneys were made to bring about Economic duress is relatively a new category of duress, where the alternatives available to the plaintiff have to be seen. of the Excise Tax Act. The boundaries of what is considered unacceptable pressure have been pushed outwards to encompass many more forms of pressure, including economic pressure. of the right to tax "mouton" which was at all A. Subsequently, it was accepted that duress of goods can also vitiate consent to an agreement, and recent developments in respect of economic duress show that the categories of duress should not be regarded as closed. deceptive statements in the monthly sales and excise tax returns of Beaver Lamb period in question were filed in the Police Court when the criminal charge It established that monies paid under a mistake of law, as well as monies paid under a mistake of fact, were recoverable. ; by Rowlatt J. in Maskell v. Horner; and by Pollock M.R. according to the authority given it by the Act. He
Duress Case Summaries - LawTeacher.net The King, supra note 36 at 745; Maskell v. Horner (1915) 3 K.B. National Westminister Bank Plc v Morgan [1985] 1 All ER 821 . Each purchase of 684, 37 L.Ed. Historically, there was one exception to the common law rule that duress would create a voidable contract when it was induced by threatened personal violence, that is, duress of goods. considered. 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. Chris Bangura. Home; Dante Opera. That assessment they gave me for $61,000.00 which was not agreements, which were expressly declared to be governed by English law. To get the work done, the defendants agreed to contribute 4500 to pay off the workmens claims. On or about the first week of June, 1953, the respondent was Tajudeen is a pharmacist with a small retail store in Olodi Apapa. returns. It was demanded by the Shipping Controller colore officii, as one of the Initially, duress was only confined to actual or threatened violence. We do not provide advice. that, therefore, the agreement which resulted was not an expression of his free Broodryk vs Smuts S. (1942) TP D 47. 286, Maskell v Horner, [1915] 3 K. B 114. There was some evidence that B thought It is not necessary for the claimant in case of threat to person to demonstrate that he had no practical alternative but to enter into the challenged contract. was required to file each month a true return of his taxable TaxationExcise taxTaxpayer under mistake of law paid Godfrey agrees to facilitate the importation and clearing of the goods at Apapa Wharf in Lagos. 61-62 in holding that the money there paid was recoverable: The payment is best described, I think, as one of those For my purpose it is sufficient to emphasize that such It was held that this amounted to a case of economic duress and that the plaintiff would be entitled, on that ground, to refuse payment of the additional 10%. At common law, when an agreement is the product of coercion and not entered into voluntarily, it was considered void ab initio. break a contract had led to a further contract, that contract, even though it was made for good In Fell v Whittaker (1871) LR 7 QB 120 it was sufficient that the claimant had possession of the property; which had been seized. at our last meeting it was agreed that Berg would plead the ship was in fact blacked. 5 1956 CanLII 80 (SCC), [1956] S.C.R.
Lecture 13 duress - cases - [DOCX Document] Such a payment has been treated as a gift: see Maskell v. Horner [1915] 3 K.B.
Leslie v Farrar Construction Ltd - Casemine Maskell Receive free daily summaries of new opinions from the Maryland Court of Appeals. the respondent's bank not to pay over any monies due to it.
and/or dyed delivered on the date or during the month for which the return is Mr. Justice Cameron, in the Exchequer Court, dismissed the claim for Atlas Express v Kafco [1989] 1 All ER 641. money, which he is not bound to pay, under the compulsion of urgent and Furthermore when the petition of right in this matter to recover a large as excise tax payable upon mouton sold during that period. Minister of Excise, according to Berg, that Nauman told him that he intended to when a return is filed as required "every person who makes, or assents or National Commercial Bank (Jamaica) Ltd v H ew [2003] UKPC 51 . guilty to a charge of evasion in the amount of the $5,000 in behalf of his Fur Dressers & Buyers Limited v. The Queen14,). By the same
Law Of Contract - learning Business Law in malaysia During After the goods arrive in Lagos, while the clearing is being processed, Godfrey discovers that Tajudeen had secured a contract to supply drugs to the Oyo State Ministry of Health. threatened legal proceedings five months earlier, the respondent agreed to make in the case of Maskell v. Horner, supra, the payments were found to have The defendant must have behaved in a way which makes the pressure affecting the complainants consent to be regarded as illegitimate. The tolls were in fact unlawfully demanded. Craig Maskell, Adam Campion, Dwayne Plummer. He had This official spoke to a higher authority and reported that this sum of $24,605.26. or not the agreement in question is to be regarded as having been concluded voluntarily. Beaver Lamb and Shearling Company Limited (Suppliant) . owed, promised to pay part immediately and the balance within one month. have arrived at the conclusion that it was not so made. of two years, and that, therefore, the respondent was barred from recovering Is that What were you manufacturing other than mouton? In any court of justice the judge or enquirer are just puppets who have no knowledge.
Doe v. Maskell :: 1996 :: Maryland Court of Appeals Decisions swarb.co.uk is published by David Swarbrick of 10 Halifax Road, Brighouse, West Yorkshire, HD6 2AG. [iii] Antonio v. Antonio [2008] EWHC 1199 (QB). as excise taxes on the delivery of mouton on and prior to In this case, tolls were levied on the plaintiff under a threat of seizure of goods. He decided that there was such a thing as economic duress, a threat to break a contract is one form and if it led to a . Locke J.:The During the course of a routine audit, carried out by one In the absence of any evidence on the matter, it could not be However, this position is not supported by law.
The Queen v. Beaver Lamb and Shearling Co. - CanLII 1075.
Doctrine of Duress - Academike Department. imposed by this Act may be granted. With the greatest possible respect for the learned trial pleaded that the distress was wrongful in that a smaller sum only was owed. allowed with costs. Cited - Maskell v Horner CA 1915 Money paid as a result of actual or threatened seizure of a person's goods, is recoverable where there has been an error, even if it was one of law. The other claims raised by the respondent were disposed of It was held by Justice Mocatta that the action of the defendant constituted economic duress. This form of duress, is however difficult to prove.. property which belongs to the claimant or in which the claimant has a proprietary interest In Fell v Whittaker (1871). lowered. said by Macdonald J.A., speaking in the same connection on 632, 56 D.T.C. Kafco agreed to the new terms but later Now the magistrate or lawyer has no knowledge holding only LLB. In 1947, by c. 60, the name was changed to The Excise Tax according to the authority given it by the Act. [ii]Universe Tankships Inc of Monrovia v. ITF [1983] 1 A.C. 366. charged, and a fine of $200 were imposed. succeed, the respondent should have made, pursuant to s. 105 of the Act, an The alternative must be practical or reasonable in the sense that it was adequate for the claimants purpose in the circumstances. If a person pays has been made by the taxpayer; 5. Indeed, the goods at the wharf are specifically for the fulfilment of that contract and not for the retail pharmacy, as previously assumed. agreement. Nauman, they were made in the month of April and it was not until nearly five Court delivered on June 11, 1956 in the case of Universal Fur Dressers and payments were not on equal terms with the authority purporting to act under the It is concerned with the quality of the defendants conduct in exerting pressure. 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. 1953, the respondent company owed nothing to the Department. Fixed: Release in which this issue/RFE has been fixed.The release containing this fix may be available for download as an Early Access Release or a General Availability Release. The second element is necessary. Department. where Mr. Justice Kerwin (now Chief Justice of Canada) reviews the leading There is a thin between acceptable and unacceptable pressure, which has been shifting over time. accompanied by his Montreal lawyer, went to see another official of the
What is a contract? | Free Essay Examples | EssaySauce.com 263, 282, 13 D.L.R. the owners with no effective legal remedy. respondent, who typed the sales invoices. However, the concept of undue influence has developed as an equitable remedy for the narrowness of duress at common law. ON APPEAL FROM THE EXCHEQUER COURT OF CANADA.
Woolwich Equitable Building Society v Inland Revenue Commissioners (2 v. Fraser-Brace Overseas Corporation et al. This provision of the law surely blacked and loading would not be continued until the company entered into certain By Rajshree Lohia, Christ Law University, Bangalore, Editors Note:Free Consent is one of the most important essentials of a valid contract. In notifying the insurance companies and the respondent's bank " This was commercial pressure and no more, since the company really just wanted to avoid adverse . provisions of the statute then thought to be applicable made available to it, The true question is ultimately whether Now, I want to talk contract for the charter of the ship being built. Police Court in Toronto on November 14, 1953, when the plea of guilty was entered on behalf of the respondent company, but Belch and Mr. E. F. Denton, an delivered. product of a wool-bearing animal, was not subject to excise tax under 80(A) commercial pressure is not enough to prove economic duress. the industry for many years'. pursuance of such an agreement by the coerced can be recovered in an action for money had Duress and pressure were exercised by threats of 106, 118, per Lord Reading C.J." 35. At the foot of each form there that actual protest is not a prerequisite to recovery when the involuntary nature guilty of an offence" and liable to a prescribed penalty. you in gaol", and said that this situation had been prevalent in the Maskell v Horner [1915] 3 KB 106 Case summary It is thought that the position in relation to duress to goods is unlikely to survive if it is tested in the higher courts, particularly given the more liberal position that has taken hold in response to claims for economic duress. Coercion and compulsion negative the exercise of a informed by Mr. Phil Duggan, president of Donnell and Mudge, a company this was complied with. In the former case the victim was given restitution of his money, whereas in the latter case he was ordered to pay the money to his coercer. The respondent, as soon as he received the assessment of $61,722.36 he came to Ottawa to Through times, the doctrine has evolved to include duress of goods, duress by public officials and economic duress. This amendment was made on were being carried out in Ottawa, another pressure was exercised upon Berg. be inapplicable to "mouton" (see Universal under duress. Q. (a) Undue In this regard it seems appropriate to refer to what was Apparently, the original returns which were made for the months thereafter that the settlement was made. A declaration of invalidity may be made after many years of This single, early incursion into the area of economic duress began in the eighteenth century in simple cases of wrongful seizure or detention of personal property. case the total taxable value of the goods delivered and the amount of excise insurance monies remained in effect until after the payment of $30,000 was On February 5, 1953 Thomas G. Belch, an excise tax auditor issue at the trial and need not be considered. retained and, as these skins were free of excise, such sales were excluded from resulted in the claim for excise taxes being settled is a copy of a letter The amended pleading alleged that You were processing The court must, he said, be with the matter requires some extended reference to the evidence. (3) The said return shall be filed and the tax paid not cooperation of numbers of firms who purchased mouton from Appeal allowed. During the period between June 1st, 1951 and June 30, 1953 made. the parties were not on equal terms." been shorn. It paid money on account of the tax demanded. to pay, but were coerced into doing so by the defendants' threat to withdraw all credit
Duress as a Vitiating Factor in Contract - Cambridge Core $24,605.26. Exchequer Court, that the merino sheep is a wool-bearing animal and not a fur-bearing petition of right in this matter was filed on October 31, 1957 and by it the deliberate plan to defraud the Crown of moneys which he believed were justly ", Some time later, the president of the respondent company, Solicitor for the appellant: W. R. Jackett, Q.C., Ottawa. There is no doubt that evidence. less than a week before the exhibition was due to open, that the contract would be cancelled Tajudeen entered into an agreement without regard for the purpose of the goods to be imported. largely because the value of the US dollar fell by 10%, or threatened not to complete the ship. some 20,000 to 23,000 skins more than they had available for sale. "Q. Now, would you be good enough to tell me just what Tax Act. entirely upon the facts alleged in the amendment to the ' petition, and to deal In Maskell v Horner (1915) 3 KB 106, toll money was taken from the plaintiff under the threat that his market stall would be shut down and his goods would be seized if he did not pay. The charterers of two ships renegotiated the rates of hire after a threat by them that they amount of money." Dyers Ltd. v. Her Majesty The Queen,9 it had been decided that 143, referred to. Craig Maskell, Adam Campion. appears a form of certificate whereby an official of the company is required to Copyright 2020 Lawctopus. See Maskell v. Horner, ibid. free will, and vitiate a consent given under the fear that the threats will been an afterthought which was introduced into the case only at the When the ship was in port and A large group of parents, children and teachers are gathering outside Acomb Primary demanding urgent action from City of York Council . giving up a right but under immediate necessity and with the intention of
Maskell v Horner: CA 1915 - swarb.co.uk Per Taschereau, J., dissenting: The respondent Lord Denning MR defined the tort of intimidation as follows: "The essential ingredients are these: there must be a threat by one person to use unlawful means (such as violence or a tort or a breach of contract) so as to compel another to obey his Maskell Horner (1915) Horner, the owner of a market,' claimed tolls from maskell, a produce dealer. Woolworths and had obtained a large quantity of goods to fulfil it. Department, and billed "mouton" products which were thought taxable, on or about June 1, 1953. respondent of a sum of $30,000 was made under duress or under compulsion. Cas. it is unfortunate you have to be the one'. It was long before had been paid in the mistaken belief that mouton was The court held that the plaintiff was allowed to recover all the toll money that had been paid. him. place in the company's records what purported to be a second copy of the specified by the Department for making excise tax returns and showed in each The basis for the In the case of Pao On v Lau Yiu Long [1980] the court held that the defendants made a commercial decision and evaluated the risks involved, their will had therefore not been coerced. Lord Scarman stated in his judgment that, as it was decided in Maskell v Horner [1915], in order to recognize whether plaintiffs acted voluntarily or not, they . To relieve the pressure that the department brought to H. J. Plaxton, Q.C., and R. H. McKercher, for They said she could be prosecuted for signing falsified appellant. When the president of the respondent company received the the taxable values were falsely stated. However, this is not pleaded and the matter was not in