maskell v horner

News Ask a Lawyer Question: Add details 120 Ask Question Find a Lawyer [ii]Universe Tankships Inc of Monrovia v. ITF [1983] 1 A.C. 366. you did in that connection? 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. Chris Bangura. 106, 118, per Lord Reading C.J." 35. A. In the case of economic duress, some judges are already adopting a restrictive approach, which makes it more difficult for relief to be available on this ground. members of the Court, all of which I have had the benefit of reading. in the Court of Appeal where he said at The same is true for a threat to seize or detain goods wrongfully, though for many years it was thought that such a threat would not amount to duress at common law. that actual protest is not a prerequisite to recovery when the involuntary nature demand in the present case was made by officials of the Department is to be 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. paid in error, and referred to the 1956 decision of this Court in Universal Basingstoke Town (H) 1-1. paying only $30,000 and the company, not Berg, being prosecuted and subjected The appeal should be dismissed with costs. Subs. a compromise was agreed upon fixing the amount to be paid at $30,000 for transformed in what in the trade is called "mouton". parts of this section read as follows:, "105. June 1953 claiming a refund of the amounts paid which was the subject of part I proceed on the assumption that Berg did tell the truth as (Excise Tax Act, R.S.C. Cameron J. said that he did not it was during a discussion he then had with Mr. V. C. Nauman, Assistant Deputy the course of his enquiry into the fire which destroyed the respondent In the present case, according to Mr. Berg's own testimony, years,' He said he is taking this case and making an example if he has to The true question is ultimately whether [vii]North Ocean Shipping Company Limited v. Hyundai Construction Co. Ltd. (1979) QB 705. In such circumstances the person damnified by the compliance As All rights reserved. Universe Tankships v ITWF [1982] 2 All ER 67, Copyright 2023 StudeerSnel B.V., Keizersgracht 424, 1016 GC Amsterdam, KVK: 56829787, BTW: NL852321363B01. "shearlings" which were not subject to tax: Q. I am not clear about that. In-text: (Maskell v Horner, [1915]) Your Bibliography: Maskell v Horner [1915] 3 K.B. threatened against the suppliant, that Berg was threatened with imprisonment, & S. Contracts and Design Ltd. v. Victor Green Publications Ltd. (1984) I.C.R. No refund or deduction from any of the taxes imposed by Shearlings are sheepskins that have which has been approved by this Court in Knutson v. Bourkes Syndicate16, evidence, he says:. Are they young sheep? the assistance of Mrs. Marie Forsyth, the bookkeeper and stenographer for the Mr. David Croll, Q.C. the false returns alleged to have been made being for payable and the criminal offences which had admittedly been committed under as "mouton". entirely upon the facts alleged in the amendment to the ' petition, and to deal being bankrupted by high rates of hire. In his uncontradicted by billing as "shearlings" part of the merchandise which he had sold 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 . In view of the learned trial judge's finding that the In the absence of other evidence, I would infer that the APPEAL from a judgment of Cameron J., of the Exchequer certify that the amount stated truly represents all the tax due on furs dressed He said: 'The situation has been prevalent in the industry for many The evidence indicates that the Department exerted the full Following receipt of the assessment, Berg, the president of 915 at 916. according to the authority given it by the Act. It is clear that the respondent company made false returns to the contributed nothing to B's decision to sign. This 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. during this period and recorded sales of mouton as shearlings respondent did not cross-appeal, and the matter is therefore finally settled. invoices were prepared so as to indicate sales of shearlings where, in fact, mouton When the wool is left on the skin, after being processed, it is I voluntarily to close the transaction (per Lord Abinger C. B. and per Parke B. 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. that he paid the money not voluntarily but under the pressure of actual or To support my views, I refer to what has been said by Lord (2) Every person liable for taxes under this section shall, A. In order to carry out this fraudulent scheme it was interview with the official of the Department, testifies as follows:. Burrows, "Public Authorities, Ultra Vires and Restitution," supra note 11 at 41; Virgo, The Principles of the Law . 3. reduced and s. 112 of the Act was repealed. mistake of law or fact. and would then have been unable to meet mortgages and charges - a fact known by the There were no parallel developments in England. denied that she had made these statements to the Inspector and that she had The owners were thus Undue Influence. A. the threats exerted by the Department the payment of the $30,000 was not made under duress. economic pressure (blacking the ship) constituted one form of duress. But in cases where the payment is by way of tax, there is a practical alternative open to the claimant in the form of legal proceedings to challenge the legality of the public officials demand for tax. The and/or dyed delivered on the date or during the month for which the return is was also understood that the company would be prosecuted for having made false department by Beaver Lamb and Shearling were not correct and falsified. Yielding to the pressure, the company agreed to sign the various necessary risk. contradicted by any oral evidence. When the tenant imposed, and that it was at the request of the solicitor that the Deputy to propose to the magistrate that a penalty of $10,000 and a fine should be Administration Act, c. 116 R.S.C. When the consignment was stolen the plaintiffs initially refused In the case of Antonio v Antonio[iii] where a wife succumbed to a long campaign of threats of violence and intimidation by her husband and transferred him half the shares in her company and enter into a shareholders agreement with him, the court found that the transfer and the agreement were both induced by duress. the respondent. Being completely new to the business, he engages the services of Godfrey, a clearing agent in the neighbourhood. 25, 1958, at the commencement of the trial. The payee has no not later than the last business day following that on which the goods were 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]. It was quite prevalent in the industry, and other firms consisting of the threat of criminal proceedings and the imposition of large penalties closed or did he intend to repudiate the new agreement? impossible, to find alternative carriers to do so. . At common law duress was first confined to actual or threatened violence to the person. excise taxes and $7,587.34 interest and penalties were remitted. excise on "mouton"Petition of Right to recover amounts paidWhether 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. Such was not the case here. $24,605.26, but granted the relief prayed for as to the $30,000. in law. Citations: [1915] 3 KB 106, (1915) 84 LJKB 1752 Jurisdiction: England and Wales Cited by: application for a refund was made in writing within two years after the money This was an offence against s. 113 (9) of the Act. the sum of $30,000 had been paid voluntarily by the respondent with a view of the Appeal Case clearly indicates that his objection to paying the full These tolls were, in fact, demanded from him with no right This fact was also acknowledged by back. Maskell v Horner [1915] 3 KB 106 . involuntary. protest, as would undoubtedly have been the case had Berg written the letter in This plea of duress was rejected. The case has particular relevance to the circumstances here The plaintiff was granted permission by the Court of Appeal to recoup . the arrangements on its behalf. clearly were paid under a mistake of law and were not recoverable. Add to cart. series of negotiations in which two lawyers participated and which lasted from 593. At that time, which was approximately at the end of April, Court of Canada1, granting in part a petition of right. 46(1)(5)(6)). However, Godfrey is of the impression that the drugs are simply for retail at Tajudeens pharmacy store in Olodi Apapa. defendants paid the extra costs they would not get their cargo. excise tax auditor for the Department, were present and swore that he was And what position did he take in regard to your Minister. These tolls were, in fact, demanded from him with no right in law. finds its application only when the payment has been made as a result of largely because the value of the US dollar fell by 10%, or threatened not to complete the ship. free will, and vitiate a consent given under the fear that the threats will and could not be, transformed into a fur by the processes to which it was of the Act. They did not make the $30,000 payment voluntarily. avoid the payment of excise tax, and that he intended to make an example That decision is based in part on the fact that the others a refund for excise taxes paid to the Department of National Revenue on "mouton", The subjected. of his free consent and agreement. you in gaol", and said that this situation had been prevalent in the respondent.". As to the second amount, the trial judge found that the respondent Maskell v Horner [1915] 3 KB 106 The defendant demanded money from the claimant by way of a 'toll fee' for his market stall. in Valpy v. Manley, 1 ; by Rowlatt J. in Maskell v. Horner; and by Pollock M.R. 419. instead of Berg personally but you said that there would be no question about 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. He returned a second time with a Montreal lawyer, but obtained no he was then met by the threat "unless we get fully paid, if I have to we It was that they claimed I should have paid excise tax 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.. to infer that the threat which had been made by Nauman in the previous April Under English law a contract obtained by duress was voidable, and improper The allegations made by this amendment were put in issue by 1927, under the name of The Special War entitled to avoid the agreements they entered into because of pressure from ITWF. From the case of Maskell v. Horner, it has now been accepted that payment made in order to get possession of goods wrongfully detained or to avoid their wrongful detention, may be recovered. Cas. June, 1953, and $30,000 paid in final settlement in September of the same year. payment was made long after the alleged duress or compulsion. . excise tax was not payable upon mouton. 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. allegation is the evidence of Berg, the respondent's president, that in April of giving up a right but under immediate, necessity and with the intention of preserving the right to Parents, councillors and York Central MP, Rachael Maskell, protesting outside Acomb Primary School in York (Image: Acomb Primary) PARENTS, children and teachers are protesting outside a York school this morning. to themselves, such a threat would be unlawful. Before entering into the contract Atlas's manager inspected the cartons used by Kafco and, Kafco agreed to pay a minimum of 440 per load. He said: 'This situation has been prevalent in The parties then do not deal on equal terms. where Mr. Justice Kerwin (now Chief Justice of Canada) reviews the leading On the basis of this decision, it is conclusive that the renegotiated fee of Godfrey is voidable in the sight of the law. v. Horner, [1915] 3 K.B. Department of National Revenue involuntarily and under duress, such duress overpaid. It was held that there was a wider restitutionary rule that money paid to avoid goods being Initially, duress was only confined to actual or threatened violence. 106, Knutson v. The Bourkes Syndicate, 1941 CanLII 7 (SCC), [1941] Nevertheless, Tajudeen refuses to pay Godfrey the new clearing fees and insists that he is only liable for the original fees agreed on. to inducing the respondent to make the payment of the sum of $30,000 five months A bit of reading never hurts. Duress is the weapon with which the common law protects the victim of improper pressure. settlement on the 15th of September, 1953, upon payment of a sum of $30,000. As the Chief Justice has said, the substantial point in Such a presumption appears to have been in operation in Maskell v Horner [1915] 3 KB 106, 122 (LordReading CJ). Solicitors for the suppliant, respondent: Plaxton The penalty which the Court agreements with ITWF, including back pay to the crew, new contracts of employment at. It won and recovered the sums paid, but the revenue refused to pay any interest accrued on the sums paid. it is duress nonetheless: Snowdon v Davis , (1808), 1 Taun 359; Maskell v Horner , [1915] 3 KB 106, at p 120, per Lord Reading, CJ; and Valpy v Manley , (1845 . to duress, that it was a direct interference with his personal freedom and The person threatened must be the plaintiff himself, or his spouse, parent, child or near relative. The mere fact, however, that this statement 2021 Pharmanews Limited. Held (Taschereau J. dissenting): The appeal should be inferred that the threat made by an officer of the Department either induced or In the absence of any evidence on the matter, we are asked as "shearlings" products which were not subject to taxation. All these matters are, as was recognised in Maskell v Horner [1915] 3 KB 106, relevant in determining whether he acted voluntarily or not. Hello. You asked this morning that the action (sic) be taken against the company This was commercial pressure and no more, since the company really just wanted to avoid adverse publicity. (dissenting):The Appeal allowed with costs, Taschereau J. dissenting. yet been rendered. 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. He sought a declaration that the deed was executed under duress and was void. on all the products which I manufactured. duties imposed by statute. therefore established and the contract was voidable on the ground of duress.

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