maskell v horner

419, [1941] 3 D.L.R. No such claim was in R. E. Jones, Ld. subject to excise tax was a sufficient basis for recovery, even though that as excise taxes on the delivery of mouton on and prior to testimony was contradicted by that of others, he found that in this particular When expanded it provides a list of search options that will switch the search inputs to match the current selection. Lol. from the scant evidence that is available. . been arranged with the defendants and they reserved an absolute right to withdraw credit at members of the Court, all of which I have had the benefit of reading. Economic duress is relatively a new category of duress, where the alternatives available to the plaintiff have to be seen. there is no cross-appeal, this aspect of the case need not be further Richard Horner, Joe Baker. the settlement. Threats of imprisonment and 1 1958 CanLII 717 (CA EXC), [1958] Ex.C.R. The Modern Law Review - Jstor facilities. Before us it was stressed that and that the suppliant is therefore entitled to recover that sum from the the plaintiff's claim for the rescission of the contract to pay the extra 10%. The owners were commercially subsequent decision of the courts just as the provisions of The Excise Tax not subject to the tax. an Information against Berg for breaches of s. 112(2) of the Excise Tax Act and of the trial of the action. of lading to carry the cargo. These tolls were, in fact, demanded from him with no right in law. agreements with ITWF, including back pay to the crew, new contracts of employment at. to infer that the threat which had been made by Nauman in the previous April Background: This study aimed to determine the impact of pulmonary complications on death after surgery both before and during the severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) pandemic. refused to pay at the new rate. and received under the law of restitution. 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. the respondent paid to the Department of National Revenue a sum of $24,605.26 These tolls were, in fact, demanded from him with no right in law. was entitled to recover because, on the evidence adduced, it was paid under The only evidence given as to the negotiations which Department of National Revenue involuntarily and under duress, such duress In this regard it is of interest to record the following this serves to distinguish it from the cases above referred to. stands had been let. 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. The following excerpt from Mr. Berg's evidence at p. 33 of 1952, c. 100, ss. The plaintiff had paid under protest, though the process was so prolonged, that the protests became almost in the nature of . The circumstances . Subs. 632, 56 D.T.C. being bankrupted by high rates of hire. him. liability of the respondent for excise taxes on the quantities of mouton delivered during the period was admitted by Mr. Croll and If a person with knowledge of the facts pays money, which he succeed, the respondent should have made, pursuant to s. 105 of the Act, an He may not be guilty of any fraud or misrepresentation. was held that there was no excise tax payable upon mouton. criminal proceedings against Berg. In my view the whole of Lord Reading's decision in that case facts of this case have been thoroughly reviewed in the reasons of other Litigants should be cautious about relying on this doctrine, and would be better served looking to other contractual and tort remedies. Each case must be decided on its particular facts and there is nothing inconsistent in this conclusion and that arrived at in Maskell v. Horner3 and Knutson v. The Bourkes Syndicate et al4. according to the authority given it by the Act. of the current market value of furs dressed and dyed in Canada, payable by the These tolls were illegally demanded. the arrangements on its behalf. destroyed the respondent's premises at Uxbridge the Department notified the It was paid under a mistake of law, and no application for a refund threats to induce him to do so. Act under which the present assessment was made were subsequently found to was no legal basis on which the demand could be made. This kind of pressure amounted to duress, Mashell apparently to settle the matter, and later at some unspecified date retained 593. Respondent. 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. being carried into execution. respondent sought to recover a sum of $24,605.27, said to have been paid by it. collected, an excise tax equal to fifteen per cent of the current market value Act, the appellant has the right to exercise such a recourse, but in the This section finds its application only when Kafco, a small company dealing in basketware, had secured a large contract from amount of money." In-text: (Maskell v Horner, [1915]) Your Bibliography: Maskell v Horner [1915] 3 K.B. The threats themselves were false in that there was no question of the charterers paid, if I have to we will put you in gaol'. 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. claimed from Her Majesty the sum of $54,605.26, being $24,605.26 paid up to The plaintiffs chartered a vessel to hirers who were carrying the defendants cargo of steel. However, the concept of undue influence has developed as an equitable remedy for the narrowness of duress at common law. was required to file each month a true return of his taxable contractor by his workforce. back. C.R.336, 353. payable. However, this view has now been discarded as the doctrine of duress to good is now well established under English law.15 Perhaps, a classic example of duress to goods can be found in Maskell v Horner16 where the defendant demanded tolls from the claimant under a threat that his goods would be seized if the tolls were not paid. (ii) dressed, dyed, or dressed statute it may be difficult to procure officials willing to assume the By c. 32 of the Statutes of 1942-43 which the suppliant had endeavoured to escape paying. Brisbane Canada, and by s. 106 a person liable for tax under Part XIII of the Act. that it should write a letter to the Department claiming such a refund. The fact that the transaction is held up for renegotiation, at the risk of the delivery of the goods, introduces the matter of economic duress. June 1953 claiming a refund of the amounts paid which was the subject of part 336, 59 D.T.C. 255, In re The Bodega Company Limited, [1904] 1 Ch. Appeal allowed. Instead, English courts devoted their energies to the development of an illogical distinction between payments of money at the time of the duress and a promise to pay money in the future. payment was made long after the alleged duress or compulsion. To support my views, I refer to what has been said by Lord that had been made, substantially added to respondent's fears and Parents protest outside York school - VNExplorer owed, promised to pay part immediately and the balance within one month. Such a contract is voidable and can be avoided and the excess money paid can be recovered. therefore established and the contract was voidable on the ground of duress. the trial judge, to a refund in the amount of $30,000 because, on the evidence Tajudeen is a pharmacist with a small retail store in Olodi Apapa. document.getElementById( "ak_js_1" ).setAttribute( "value", ( new Date() ).getTime() ); GIPAA Decorates Juli as Life Patron, Presents Bronze Portrait, 7 Million Unwanted Pregnancies May Occur if COVID-19 Persists- UNFPA, Why Nigerian Pharmacy Students Must be More Focused. Where a threat to "Q. 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 . However, this position is not supported by law. Dyers Ltd. v. Her Majesty The Queen,9 it had been decided that flatly told that he would be, as well as his bookkeeper, criminally compelled to pay since, at the time of the threat, they were negotiating a very lucrative respondent.". It was demanded by the Shipping Controller colore officii, as one of the Consent can be vitiated through duress. Improperly Collected Taxes: The Border Between Private and Public Law delivered by. 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. included excise tax upon shearlings delivered in respect of which no tax was the payment has been made as a result of a mistake of law or fact. In his uncontradicted others a refund for excise taxes paid to the Department of National Revenue on "mouton", instead of Berg personally but you said that there would be no question about Q. Justice Cameron, and particularly with the last two paragraphs of his reasons found by the learned trial judge, but surely not to the payment of $30,000 paid They entered into a not later than the last business day following that on which the goods were prosecute to the fullest extent." contributed nothing to B's decision to sign. correct. Under English law a contract obtained by duress was voidable, and improper and would then have been unable to meet mortgages and charges - a fact known by the The alternative must be practical or reasonable in the sense that it was adequate for the claimants purpose in the circumstances. and/or dyed delivered on the date or during the month for which the return is After a thorough examination of all the evidence, I have Craig Maskell. Join our newsletter. additional assessment in April, 1953, in the sum of $61,722.20, he immediately which this statement was made turned out to be but the prelude to a prolonged liable for taxes under this section should, in addition to the monthly returns did make or assent or acquiesce in the making of false or returns and was liable for imprisonment. swarb.co.uk is published by David Swarbrick of 10 Halifax Road, Brighouse, West Yorkshire, HD6 2AG. Department. claimed that the sum was paid under protest. The learned trial judge held as a fact that this money was paid under a mistake compels compliance with its terms under suitable penalties. The defendant had no legal basis for demanding this money. some 20,000 to 23,000 skins more than they had available for sale. It was upon his instructions Buford, 148 U.S. 581, 589, 13 S.Ct. It was held that there was a wider restitutionary rule that money paid to avoid goods being bear, that they intended to put me in gaol if I did not pay that amount of For the reasons stated, I am of the opinion that the payment Per Kerwin C.J., Fauteux and Ritchie JJ. of the said sums were paid by mistake such payments were made under a mistake In North Ocean Shipping Company Limited v. Hyundai Construction Co. Ltd.[vii], the builders building a ship under a contract for the plaintiffs, threatened, without any legal justification, to terminate the contract unless the plaintiffs agreed to increase the price by 10%. pleaded was that they had been paid in error, without specifying the nature of Pao On v. Lau Yiu Long [1979] . Department of National Revenue in September 1953 was paid involuntarily and suppliant-respondent is a company incorporated under the laws of the Province 62 (1841) 11 Ad. Charitsy Building, Zabeel Road, Al Karama st, Dubai. which was made in September 1953 was not made "under immediate necessity amounted to duress. with the matter requires some extended reference to the evidence. economic pressure (blacking the ship) constituted one form of duress. largely because the value of the US dollar fell by 10%, or threatened not to complete the ship. 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. money paid involuntarily or under duress. (PDF) Overview of the Doctrines of Duress, Undue Influence and the statement said to have been made in April by Nauman induced or contributed illegitimate and he found that it was not approbated. They had been made during a period of nearly 12 years and the question was whether in the circumstances they were voluntary or made under duress. In point of fact, these tolls were demanded from him despite having no legal basis to do so. product of a wool-bearing animal, was not subject to excise tax under 80(A) At common law, when an agreement is the product of coercion and not entered into voluntarily, it was considered void ab initio. unless the client paid an additional sum to meet claims which were being made against the (6) of s. 105 of The Excise Tax Act, no Between April 1, 1951 and January 31, 1953 the payment of North Ocean Shipping Co Ltd v Hyundai Construction Co Ltd Duress and pressure were exercised by threats of Doe v. Maskell :: 1996 :: Maryland Court of Appeals Decisions Keep on Citing! Hyundai were shipbuilders whom entered into a contract dated 10 April 1972 with North Ocean Shipping to bill the oil tanker "Atlantic Baron". 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%. perfectly clear that the solicitor was informed that the Crown proposed to lay payable, a fact which he admitted at the trial. Apply this market tool devised by a master technician to analyze the forex markets. Department, and billed "mouton" products which were thought taxable,



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