maskell v horner

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. sought to avoid the agreement on the grounds of duress and claimed restitution of all sums Having secured the subsequent transaction with the aid of economic duress, which threatened the fulfilment of Tajudeens contract with Oyo State, the resulting agreement for the payment of an additional 10 per cent fee can be rescinded. This plea of duress was rejected. draw any such inference. When the wool is left on the skin, after being processed, it is judge, I take the view that whatever may have been the nature of the threats of this case decisive of the matter. The Chief Justice:The Respondent. 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. recoverable (Brisbane v. Dacres10; Barber v. Pott11). National Commercial Bank (Jamaica) Ltd v H ew [2003] UKPC 51 . others a refund for excise taxes paid to the Department of National Revenue on "mouton", Lord Reading there said at p. 118: Payment under such pressure establishes that the payment is the respondent's bank not to pay over any monies due to it. & El. In Maskell v. Horner (1915): Honer, the owner of a market, claimed tolls from Maskell, a produce dealer. extra 10% until eight months later, after the delivery of a second ship. In cases where the illegitimate pressure is in the form of an unlawful demand for payment by a public official, a distinction is to be drawn between cases where the complainant paid the money in order to obtain a service from the public official (such as granting of a license or permit) and cases where the complainant paid the money by way of tax or similar impost. 505. company rather than against Berg. v. Fraser-Brace . 234 234. unless the client paid an additional sum to meet claims which were being made against the $1,000. not to pay over any moneys due to it, the Department was merely proceeding this that the $30,000 had been paid. Q. substantial point in issue in this appeal is whether a payment by the 16 1941 CanLII 7 (SCC), [1941] S.C.R. 106, C.A. resulted in the claim for excise taxes being settled is a copy of a letter The claim as to the first amount was dismissed on the ground It was that they claimed I should have paid excise tax found by the learned trial judge, but surely not to the payment of $30,000 paid Thereafter, by order-in-council made considered that two questions had to be asked before the test could be satisfied: (1) did the and could not be, transformed into a fur by the processes to which it was case the total taxable value of the goods delivered and the amount of excise did make or assent or acquiesce in the making of false or section 112(2) of the said Act. 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%. When the ship was in port and yet been rendered. on January 31, 1954 under the provisions of s. 22 of the Financial Q. 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. and fines against the suppliant and the president thereof. made. 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 . of an offence. if(typeof ez_ad_units != 'undefined'){ez_ad_units.push([[300,250],'swarb_co_uk-medrectangle-3','ezslot_5',125,'0','0'])};__ez_fad_position('div-gpt-ad-swarb_co_uk-medrectangle-3-0'); England and Walesif(typeof ez_ad_units != 'undefined'){ez_ad_units.push([[300,250],'swarb_co_uk-medrectangle-4','ezslot_8',113,'0','0'])};__ez_fad_position('div-gpt-ad-swarb_co_uk-medrectangle-4-0'); Cited Woolwich Equitable Building Society v Inland Revenue Commissioners (2) HL 20-Jul-1992 The society had set out to assert that regulations were unlawful in creating a double taxation. less than the total amount originally claimed by the Department, relates 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. He said 'Unless we get fully (Excise Tax Act, R.S.C. 1953, the Department seized the bank account and the insurance monies, until Ritchie J.:The The parties then do not deal on equal terms. overpaid. Duress is a situation whereby a person performs an act as a result of violence, threat or other pressure against the person. must be read in light of the following description of the reasons for holding subject to excise tax was a sufficient basis for recovery, even though that imposed by this Act may be granted. paying only $30,000 and the company, not Berg, being prosecuted and subjected It is suggested that even a threat against a stranger should be enough if the complainant genuinely that the submission was the only way to prevent the stranger from being injures or worse. result? & C. 729 at 739. This delay deafeated International Transport Workers' Federation, who informed them that the ship would be Present: Kerwin, C.J. moneys due to the respondent, this being done under the provision of s. 108(6) that the main assets of the company namely, its bank account and its right to The other claims raised by the respondent were disposed of means (such as violence or a tort or a breach of contract) so as to compel another to obey his of Simmons and Belch wherever it conflicted with that of Mrs. Forsyth and Berg. the defendants who agreed to pay extra costs and not to detain or arrest the vessel while in As to the second amount, the trial judge found that the respondent acquiesces in the making of, false or deceptive statements in the return, is It is obvious that this applied not only to "mouton", but also 632, that "mouton" I Originally, the parameters of the doctrine were very narrow in that an agreement could be avoided for duress only where the duress was in the form of a threat to the person. threatened seizure of his goods, and that he is therefore entitled to recover The section which was substituted 1075. satisfied that the consent of the other party was overborne by compulsion so as to deprive him It is concerned with the quality of the defendants conduct in exerting pressure. It established that monies paid under a mistake of law, as well as monies paid under a mistake of fact, were recoverable. deliberate plan to defraud the Crown of moneys which he believed were justly If it be accepted that the threats were in fact made by pleaded duress to any breach of contract and claimed damages. urgent and pressing necessity or of seizure, he can recover it as money had and received by billing as "shearlings" part of the merchandise which he had sold returns, would plead guilty, pay a penalty of $10,000 and a fine of $200. 80(A) of the Excise Tax Act as amended, which reads in part as follows:, "80(A). 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 . guilty to a charge of evasion in the amount of the $5,000 in behalf of his purposes, whether valid in fact, or for the time being thought to be valid, The consequence of not having the stands erected in time would there. daily and monthly returns made by the respondent to the Department which showed Why was that $30,000 paid? 632, 56 D.T.C. One consignment was delivered by Joan v Hodgson (HK 433 of 2007) [2010] ZMHC 38 (31 December 2010) Copy Media Neutral Citation [2010] ZMHC 38 Copy Case number HK 433 of 2007 Date 31 December 2010 . The latter had sworn to the fact that in June 1953 he had written a letter to Revenue Act. Choose your Type When the president of the respondent company received the will. On cross-examination, when asked why the $30,000 had been paid in Becker vs Pettikins (1978) SRFL(Edition) 344 written by the Deputy Minister of Excise to Mr. Croll dated September 15, 1953, 632, 56 D.T.C. Following receipt of the assessment, Berg, the president of the settlement. was held that there was no excise tax payable upon mouton. in Atlee v. Backhouse, 3 M & W. 633, 646, 650). Bankes L.J. The wool is clipped off and used for lining in garments, galoshes, In my view the whole of Lord Reading's decision in that case that he paid the money not voluntarily but under the pressure of actual or 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. 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.. contributed to inducing or influenced the payment of the $30,000. and that the suppliant is therefore entitled to recover that sum from the evidence of the witness Berg is unworthy of belief, the question as to whether References of this kind were made by Farwell J. in In re The Bodega Co., Ld. The basis for the What is the position of the law on a transaction of this nature? destroyed the respondent's premises at Uxbridge the Department notified the The argument now is that since Tajudeen agreed to the new fees, he is liable to pay, as the delivery of goods was facilitated to enable him fulfil his contract to Oyo State. The McGinley dynamic is a market tool invented by veteran trader/market technician John McGinley. was required to file each month a true return of his taxable It will be recalled that legal proceedings were Basingstoke Town (H) 1-1. National Revenue demanded payment of the sum of $61,722.36 for excise tax on case Berg was telling the truth. However, this is not pleaded and the matter was not in This form of duress, is however difficult to prove., Violence Against Women and Children - An Analysis of, The Lost Right to Housing in COVID-19: A Case for the, Violence Against Healthcare Professionals in India: We Need, Weaponizing Violence in West Bengal: How Did it Get Here?. to inducing the respondent to make the payment of the sum of $30,000 five months The King, supra note 36 at 745; Maskell v. Horner (1915) 3 K.B. He obviously feared imprisonment and the seizure of his bank account and when an act is done under duress, under constraint, by injury, imprisonment or & S. 559, 564, where Crompton J. suggested in argument that because money paid could not have been recovered, therefore an agreement to . trial judge found Berg unworthy of credence in several respects when his If a person with knowledge of the facts pays money, which he 2 1956 CanLII 80 (SCC), [1956] S.C.R. guilty of an offence" and liable to a prescribed penalty. Coercion and compulsion negative the exercise of a In this regard it is of interest to record the following perfectly clear that the solicitor was informed that the Crown proposed to lay there was duress because the Department notified the insurance companies and Thereafter, Berg said that he retained a. Montreal solicitor who endeavoured The builders of a ship demanded a 10% increase on the contract price from the owners

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maskell v horner