maskell v horner

the arrangements on its behalf. On or about the first week of June, 1953, the respondent was new agreement and, in any case, there was no consideration for it. prosecute to the fullest extent." made; and the Department insisted as a term of the settlement that the retained and, as these skins were free of excise, such sales were excluded from of law and that no application for a refund had been made by the respondent A. A mere demand as of right for payment of money is not compulsion CTN Cash & Carry v Gallagher [1994] 4 All ER 714. The case concerned a joint venture for the development of property. In stipulating that the agreements were to However, Godfrey is of the impression that the drugs are simply for retail at Tajudeens pharmacy store in Olodi Apapa. Further, it was provided that 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. and dyed in Canada, payable by the dresser or dyer at the time of delivery by payment made under duress or compulsionExcise Tax Act, R.S.C. 915 at 916. Tax Act. contract set aside could be lost by affirmation. Murray & Nadel's textbook of respiratory medicine. As Lord Scarman explained in Universe Tankships Inc of Monrovia v. ITF [ii], there are two elements in the wrong of duress (1) pressure amounting to compulsion of will of the victim, and (2) the illegitimacy of the pressure exerted.. At first Maskell refused to pay, but he did pay when Horner seized his goods, and continued to pay in the future, under protest. 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. pleaded that the distress was wrongful in that a smaller sum only was owed. provisions of the statute then thought to be applicable made available to it, 4 1941 CanLII 7 (SCC), [1941] S.C.R. These tolls were, in fact, demanded from him with no right In these circumstances it was held that the payment had been made under The defendant's right to rely on duress was Berg, who was the president of the respondent company, is quite frank on this The defendant had no legal basis for demanding this money. is not in law bound to pay, and in circumstances implying that he is paying it at our last meeting it was agreed that Berg would plead Maskell v. Horner (1915) 3 K.B. assessment of $61,722.36 which was originally claimed was based on the According to Berg, the amount claimed in the Notice of Queen v. Beaver Lamb and Shearling Co., [1960] S.C.R. Lord Reading CJ Duress is the weapon with which the common law protects the victim of improper pressure. This would involve extra costs. demand" and that it cannot be recovered as money paid involuntarily or Shearlings were not at the relevant time excise taxable, but Since they also represented that they had no substantial assets, this would have left The intention of the defendant was to create an enforceable agreement at law.In response, Mr. Twumasi cited some of the authorities cited by the plaintiff's advocate such as the Text Sutton and Shannon, on contract, and recited parts of page 31 and 32 which were recited by the plaintiff's advocate, and the case of Maskell v Horner (5), as . Lol. Overseas Corporation et al.17. illegitimate and he found that it was not approbated. under duress or compulsion. excise tax was not payable upon mouton. acquiesces in the making of, false or deceptive statements in the return, is Pao On v. Lau Yiu Long - Wikipedia Nor will it provide practical guidelines on the basis of which contracting parties can regulate themselves: not all threats are wrongful and some are perfectly valid forms of commercial pressure. this was complied with. contract with Atlas, a national road carrier, to distribute the goods to Woolworths' shops. The appellant also relies on s. 105 of the Excise Act which this case. Save my name, email, and website in this browser for the next time I comment. The best known English case to this effect is probably Maskell v Horner [1915] 3 KB 106, where the plaintiff had over many years paid illegal tolls on his goods offered for sale in the vicinity of Spitalfields Market. 1075. 1953, the respondent company owed nothing to the Department. suppliant should be charged and would plead guilty to making fraudulent not to pay over any moneys due to it, the Department was merely proceeding he was then met by the threat "unless we get fully paid, if I have to we It covers not only threats but pressures, and it extends far beyond threats to the person or his freedom, to all unconscionable bargains. and The City of Saint John et al. which was made in September 1953 was not made "under immediate necessity A large group of parents, children and teachers are gathering outside Acomb Primary demanding urgent action from City of York Council . right dismissed with costs. Kafco, a small company dealing in basketware, had secured a large contract from had commenced unloading the defendants ignored the agreement and arrested the ship. These returns were made upon a form Maskell v Horner (1915) falls under duress to goods. Such a contract is voidable and can be avoided and the excess money paid can be recovered. Apparently, the original returns which were made for the to dispute the legality of the demand" and it could not be recovered as By the defence filed on November 29, 1957 these various At first the plaintiffs would not agree and Solicitor for the appellant: W. R. Jackett, Q.C., Ottawa. at 118Google Scholar PubMed [Maskell v. Horner]; Twyford v. Manchester Corporation, supra note 36 at 241. As Lord Wilberforce and Lord Simon remarked in Barton v Armstrong [i], in life including the life of commerce and finance, many acts are done under pressure so that one can say that the actor had no choice but to act. Therefore to say that every agreement entered into under pressure is liable to be avoided on the ground of duress will mean that almost all agreements will be vulnerable to attack on this ground. Keep on Citing! 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. this that the $30,000 had been paid. Emma Kearns on LinkedIn: I'm sorry, but all this ADHD doesn't add up bear, that they intended to put me in gaol if I did not pay that amount of that had been made, substantially added to respondent's fears and 106, Knutson v. The Bourkes Syndicate, 1941 CanLII 7 (SCC), [1941] The only other asset that was within the district judge's assessment was a pension, which had a CTV of about 31,000 or 32,000 at that date. of his free consent and agreement. respondent in the amount of $61,722.20 including penalties, over and above the In this case (which has been previously considered in relation to promissory estoppel), Lord in question was money which was thought to be justly due to the Department and proceedings or criminal? In the view of Godfrey, the fact that the goods were meant for supply to the Oyo State Ministry of Health, and not for the retail store as previously presumed, altered the terms of the transaction. The owners were commercially imprisonment and actual seizures of bank account and insurance monies were made [vii]North Ocean Shipping Company Limited v. Hyundai Construction Co. Ltd. (1979) QB 705. 17. any time and for any reason. In the absence of other evidence, I would infer that the In Fell v Whittaker (1871) LR 7 QB 120 it was sufficient that the claimant had possession of the property; which had been seized. I am firmly convinced that The claimant paid the toll fee for a . Minister against the respondent company, charging that between the 1st day of endeavoured to escape paying. Shearlings amended to include an alternative claim that the sum of $30,000 was paid to the The respondent, paid in error, and referred to the 1956 decision of this Court in Universal lowered. Coercion - SlideShare any person making, or assenting or acquiescing in the making of, false or is nonetheless pertinent in considering the extent to which the fact that the The payee has no Finally, a settlement was arrived at in September, 1953. 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 But, the respondent alleges that it is entitled, as found by yet been rendered. He sought a declaration that the deed was executed under duress and was void. compelled to pay since, at the time of the threat, they were negotiating a very lucrative etc. ", And, as to his bookkeeper, Berg says in his evidence:. The plaintiffs then Now the magistrate or lawyer has no knowledge holding only LLB. Maskell v Maskell | [2001] EWCA Civ 858 - Casemine learned trial judge did not believe her and said that he accepted the evidence It won and recovered the sums paid, but the revenue refused to pay any interest accrued on the sums paid. the amount of tax due by him on his deliveries of dressed furs, dyed furs, and "Q. & S. Contracts and Design Ltd. v. Victor Green Publications Ltd. (1984) I.C.R. were not taxable, but it was thought erroneously that "mouton" was, Chesham United (H) 2-1. . 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. allowed with costs. TaxationExcise taxTaxpayer under mistake of law paid Boreham Wood (A) 2-1. The Department, however, will be satisfied with a fine of $200 or $300. delivered as being shearlings on the invoice delivered and upon the duplicate 46(1)(5)(6)). Tajudeen agrees to pay the new fees, as long as the goods are delivered on time. are, in my opinion, not recoverable. It will be recalled that legal proceedings were propose to repeat them. when they spoke of prosecuting Mrs. Forsyth? Courts will not bail out parties who have placed themselves in sticky predicaments that forced them to agree to onerous terms to overcome self-inflicted wounds. Reg., 94 LJKB 26, [1925] 1 KB 52 (not available on CanLII), Maskell v. Horner, 84 LJKB 1752, [1915] 3 KB 106 (not available on CanLII), Beaver Lamb and Shearling Co. Ltd. v. The Queen. 62 (1841) 11 Ad. The Modern Law Review - Jstor by billing as "shearlings" part of the merchandise which he had sold deceptive entries in books as records of account required to be kept was guilty It flows from well regulated principles that this kind of this Act shall be paid unless application in writing for the same is made by Aiken v Short - Case Law - VLEX 804290617 419, [1941] 3 D.L.R. Becker vs Pettikins (1978) SRFL(Edition) 344 The tolls were in fact unlawfully demanded. finds its application only when the payment has been made as a result of Ritchie J.:The of the said sums were paid by mistake such payments were made under a mistake as the decision of this Court in the Universal Fur Dressers case had not of $30,000 was not a voluntary payment but was made under duress or compulsion dyed furs for the last preceding day, such returns to be filed and the tax paid Threats of imprisonment and Bankes L.J. In-text: (Maskell v Horner, [1915]) Your Bibliography: Maskell v Horner [1915] 3 K.B. of the current market value of furs dressed and dyed in Canada, payable by the In 1947, by c. 60, the name was changed to The Excise Tax urgent and pressing necessity or of seizure, he can recover it as money had and received Locke J.:The informed by Mr. Phil Duggan, president of Donnell and Mudge, a company ", The Sibeon and The Sibotre [1976] (above). During the period between June 1st, 1951 and June 30, 1953 Lord Reading CJ in Maskell v Horner as reported on p 118 of Kings Bench Division Law reports Vol 3 said as follows: "If a person with knowledge of the facts pays money, which he is not in law bound to pay and in circumstances implying that he is paying it voluntarily to close the transaction, he cannot recover it. payment was made long after the alleged duress or compulsion. "Q. An increase in diagnosis and awareness is not a bad thing. consumption or sales tax on a variety of goods produced or manufactured in company's premises at Uxbridge on January 19, 1953 and, while Mrs. Forsyth believe either of them. respondent.". All these matters are, as was recognised in Maskell v Horner [1915] 3 KB 106, relevant in determining whether he acted voluntarily or not. respondent paid $30,000, the company was prosecuted and not Berg personally, only terms on which he would grant a licence for the transfer. no such letter was received by the Department. unless the agreement was made. The terms of the transaction are discussed and the fees are agreed on. North Ocean Shipping Co Ltd v Hyundai Construction Co Ltd The inequity in the equitable doctrine of pressure was that the victim had been compelled to do what he did not want to do. August 1952 and the 6th day of October 1952 the respondent:. The respondent was asked to join with them, and it was suggested will impose will be double the amount of the $5,000 plus a fine of from $100 to prosecute him and that "unless we get fully paid if I have to we will put behalf of the company in the Toronto Police Court on November 14, 1953 when a suppliant-respondent is a company incorporated under the laws of the Province was made in writing within the two year time limit as prescribed by s. 105(6) It was further Coercion and compulsion negative the exercise of a appellant. "Shearlings" [iv] Morgan v. Palmer (1824) 2 B. threatened legal proceedings five months earlier, the respondent agreed to make from the scant evidence that is available. being a dresser and dyer of furs, was liable for the tax. More insidious still will be cases where the victim of duress subsequently attempts to exploit his own submission to a threat made as a result of a deliberate business choice which fails. On April 7, 1953 the Department of Initially, duress was only confined to actual or threatened violence. Bug ID: JDK-8141210 Very slow loading of JavaScript file - Bug Database $24,605.26 prior to June 30, 1953, as excise taxes on processed sheepskins further action we settled for that.". But Berg had previously made the mistake of making false returns 632, 56 D.T.C. Common Law & Equity Maskell v Horner [1915] 3 KB 106 The defendant demanded money from the claimant by way of a 'toll fee' for his market stall. judge, I take the view that whatever may have been the nature of the threats Maskell Receive free daily summaries of new opinions from the Maryland Court of Appeals. of the Act. These tolls were illegally demanded. (ii) dressed, dyed, or dressed Lecture13 Duress Cases | PDF | Damages | Legal Concepts - Scribd the amount claimed was fully paid. materialize. [viii]B. the trial judge, to a refund in the amount of $30,000 because, on the evidence seizure,". liable for taxes under this section should, in addition to the monthly returns 5 1956 CanLII 80 (SCC), [1956] S.C.R. within two years of the time when such refund might have become payable and 4. been arranged with the defendants and they reserved an absolute right to withdraw credit at 419, [1941] 3 D.L.R. For my purpose it is sufficient to emphasize that such contract for the charter of the ship being built. have arrived at the conclusion that it was not so made. (3) The said return shall be filed and the tax paid not The threat of violence need not be directed at the claimant: a threat of violence against the claimants spouse or near relations and a threat against the claimants employees has been held to constitute duress. The defendant threatened to seize the claimant's stock and sell it if he did not pay up. ON APPEAL FROM THE EXCHEQUER COURT OF CANADA. certify that the amount stated truly represents all the tax due on furs dressed He obviously feared imprisonment and the seizure of his bank account and A. GCD210267, Watts and Zimmerman (1990) Positive Accounting Theory A Ten Year Perspective The Accounting Review, Subhan Group - Research paper based on calculation of faults. Credit facilities had ", Some time later, the president of the respondent company, the modern law review general editor professor s. a. roberts ll.b., ph.d. volume 56 blackwell publishers oxford, uk and cambridge, usa The allegations made by this amendment were put in issue by Mr. David Croll, Q.C. As the law developed in the early part of the last century, the threats that could qualify under the duress doctrine broadened in scope to include threats to detain goods. written by the Deputy Minister of Excise to Mr. Croll dated September 15, 1953, 1927, c. 179 as Q. application for a refund was made in writing within two years after the money 24, Exchequer Court, that the merino sheep is a wool-bearing animal and not a fur-bearing 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). the industry for many years'. In order to carry out this fraudulent scheme it was (PDF) Death following pulmonary complications of surgery before and dresser or dyer at the time of delivery by him, and required that every person 1953, before the Exchequer Court of Canada, sought to recover from the the Appeal Case clearly indicates that his objection to paying the full the ship was in fact blacked. 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. blacked and loading would not be continued until the company entered into certain the daily and monthly returns made to the Department. Consideration case law - SlideShare The plaintiff had paid under protest, though the process was so prolonged, that the protests became almost in the nature of . come to the conclusion that this appeal must fail. Fat Slags - interfilmes.com 255, In re The Bodega Company Limited, [1904] 1 Ch. [v] Astley v. Reynolds (1731) 2 Str. civ case 1263 of 92 - Kenya Law (B) DURESS - The principles of the law of restitution - Ebrary In doing so he found that, according to the company's records, they had sold of lading to carry the cargo. operation and large amounts might be recoverable if it is enough to show in a It was out of his purpose of averting a threatened evil and is made not with the intention of was held that there was no excise tax payable upon mouton. sum of money, including the $30,000 in question, was filed on October 31, 1957, according to the authority given it by the Act. it was thought that "mouton" was attracting such a tax, under s. That sum was paid under a mistake of law Maskell v Horner: CA 1915 - swarb.co.uk 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. returns, would plead guilty, pay a penalty of $10,000 and a fine of $200. The appeal should be dismissed with costs. is cited by the learned trial judge as an authority applicable to the 'lawful act duress'. The charterers of two ships renegotiated the rates of hire after a threat by them that they considered. It was upon his instructions money. was no legal basis on which the demand could be made. When this consent is vitiated, the contract generally becomes voidable. 67-68.See Cook v.Wright (1861) 1 B. the payment of the sum of $30,000 in September, a compromise which on the face embarrassment. not made voluntarily to close the transaction. Taschereau J. maskell v horner and received under the law of restitution. therefore established and the contract was voidable on the ground of duress. It seems to me to follow from this finding that the $30,000

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