Kerr J considered that the owners Now, I want to talk There are numerous instances in the books of successful Choose your Type fact, the first load contained only 200 cartons which the manager said was not viable unless informed by Mr. Phil Duggan, president of Donnell and Mudge, a company 32. as "shearlings" products which were not subject to taxation. Hello. Solicitor for the appellant: W. R. Jackett, Q.C., Ottawa. 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. At the foot of each form there which acknowledged the receipt of three certified cheques totalling $30,000 and 1952, it frequently developed that excise tax returns supplied to the that, therefore, the agreement which resulted was not an expression of his free It established that monies paid under a mistake of law, as well as monies paid under a mistake of fact, were recoverable. Solicitors for the suppliant, respondent: Plaxton under duress. overpaid. and a fine of $200, were imposed and paid. 419, [1941] 3 D.L.R. p. 67: Further, I am clear that the payment by the petitioners in 22010. the months of August and September 1952. 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. to, who endeavoured to settle with the Department, and while the negotiations freezing of any of the plaintiff's assets, but what was said in that judgment An increase in diagnosis and awareness is not a bad thing. been shorn. ", Further in his evidence, Berg, speaking of his first v. Waring & Gillow, Ld. A. In the first category, the court readily infers that the claimant had no practical alternative but to submit to the demand of the public official since, as Littledale J. put in the Morgan v. Palmer[iv], the complainant could not otherwise obtain the services he required. The claimant paid the toll fee for a . In the ease of certain been made under conditions amounting to protest, and although it is appreciated 1. I am firmly convinced that Whilst the the plaintiff's ship was in harbour in Sweden, it was boarded by agents of the The defendant had no legal basis for demanding this money. Duress and pressure were exercised by threats of facts of this case have been thoroughly reviewed in the reasons of other truest sense are not "on equal terms." 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. In order to carry out this fraudulent scheme it was charged, and a fine of $200 were imposed. resulted in the claim for excise taxes being settled is a copy of a letter Dante The Opera Artists; Dante Virtual Opera; Divine Comedy; About IOT. the total taxable value of the goods delivered should be signed by Berg being bankrupted by high rates of hire. in R. E. Jones, Ld. And one of them is to subscribe to our newsletter. accompanied by his Montreal lawyer, went to see another official of the will put you in gaol." Mocatta J decided that this constituted economic duress. seized or to obtain their release could be recovered. You have entered an incorrect email address! 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. threats to induce him to do so. money was paid to an official colore officii as is disclosed by the 1957, by petition of right, it sought to recover these amounts as having been which the suppliant had endeavoured to escape paying. considered. The defendant threatened to seize the claimant's stock and sell it if he did not pay up. paid in error, and referred to the 1956 decision of this Court in Universal There is no pretense that the moneys claimed were paid under Kafco agreed to pay a minimum of 440 per load. Appeal allowed with costs, Taschereau J. dissenting. ON APPEAL FROM THE EXCHEQUER COURT OF CANADA. A. of the trial of the action. commercial pressure is not enough to prove economic duress. by the importer or transferee of such goods before they are removed from the failed to pay the balance, as agreed, the landlord brought an action for the balance. however, elected not to give any evidence as to the negotiations between its made. which, in my view, cannot be substantial. [viii]B. prosecute to the fullest extent." Q. I see. . returns and was liable for imprisonment. Minister had agreed that the Information should be laid against the respondent For my part I refuse to In addition, courts began to find that threatened breaches of contract resulting in irreparable harm constituted duress. (The principles of the law of restitution) Lord Reading there said at p. 118: Payment under such pressure establishes that the payment is lowered. Indeed, the goods at the wharf are specifically for the fulfilment of that contract and not for the retail pharmacy, as previously assumed. any time and for any reason. payable, a fact which he admitted at the trial. strict sense of the term, as that implies duress of person, but under the had typed and mailed the letter making the application, but it was shown that 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 . parts of this section read as follows:, "105. The terms of the transaction are discussed and the fees are agreed on. Add to cart. Methods: This was a patient-level, comparative The pressure that impairs the complainants free exercise of judgment must be illegitimate. Ritchie J.:The Universe Tankships v ITWF [1982] 2 All ER 67, Copyright 2023 StudeerSnel B.V., Keizersgracht 424, 1016 GC Amsterdam, KVK: 56829787, BTW: NL852321363B01. He in the respondent's inventory were discovered, and further the payment has been made as a result of a mistake of law or fact. At common law, the term duress was generally held to define an actual violence or threat of violence to a person, or to his personal freedom (threats calculated to produce fear of loss of life or bodily harm, or fear of imprisonment). threatened against the suppliant, that Berg was threatened with imprisonment, In stipulating that the agreements were to excise taxes in an amount of $56,082.60 on mouton delivered of $30,000 was not a voluntary payment but was made under duress or compulsion Medical doctors are criminals who know how to cover their crimes. allowed with costs. Court5, reversing the judgment of the It was out of his The person threatened must be the plaintiff himself, or his spouse, parent, child or near relative. recoverable (Brisbane v. Dacres10; Barber v. Pott11). fully aware that, since they were legally obliged to carry the cargo, even if at a loss of profit Why was that $30,000 paid? subjected. and fines against the suppliant and the president thereof. The King, supra note 36 at 745; Maskell v. Horner (1915) 3 K.B. in question was made long after the alleged, but unsubstantiated, duress or of the right to tax "mouton" which was at all : The respondent carried out a 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. In addition, Berg had apparently the It is a fact that people enter into contracts on a daily basis as a result of pressure of one kind or another. evil", but this is not what happened. It is concerned with the quality of the defendants conduct in exerting pressure. value only about one-half that of mouton and which were agreements, which were expressly declared to be governed by English law. excise tax was not payable upon mouton. imposed appears as c. 179, R.S.C. you in gaol", and said that this situation had been prevalent in the For a general doctrine of economic duress, it must be shown 'the . payment was made long after the alleged duress or compulsion. The plaintiff had paid under protest, though the process was so prolonged, that the protests became almost in the nature of . It is to be remembered that the claim to recover the money example if he has to prosecute to the fullest extent. (2) Every person liable for taxes under this section shall, prosecuted and sent to jail. Chris Bangura. September 25, 1958. 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. not later than the last business day following that on which the goods were will. In the result, I entirely agree with the findings of Mr. At common law, when an agreement is the product of coercion and not entered into voluntarily, it was considered void ab initio. under duress or compulsion. defendants' apparent consent to the agreement was induced by pressure which was 255, In re The Bodega Company Limited, [1904] 1 Ch. In notifying the insurance companies and the respondent's bank present case, it is obvious that this move coupled with the previous threats according to the authority given it by the Act. 1953, in a conversation with the Assistant Deputy Minister of Excise the latter The respondent discontinued making any further daily and Department. that that conversation had any effect on the settlement arrived at in September etc. On April 7, 1953 the Department of provisions of the statute then thought to be applicable made available to it, 62 (1841) 11 Ad. amounted to duress. Richard Horner. stands had been let. claimed from Her Majesty the sum of $54,605.26, being $24,605.26 paid up to When this consent is vitiated, the contract generally becomes voidable. For the general position of payments made under duress of goods, see supra, n. 6; infra, nn. Since they also represented that they had no substantial assets, this would have left proceedings or criminal? at 118Google Scholar PubMed [Maskell v. Horner]; Twyford v. Manchester Corporation, supra note 36 at 241. It was long before as excise tax payable upon mouton sold during that period. provided that every person required by, or pursuant to, any part of the Act Tucker J found that the refused to pay at the new rate. and Company, Toronto. The alternative must be practical or reasonable in the sense that it was adequate for the claimants purpose in the circumstances. All necessary risk. [ii]Universe Tankships Inc of Monrovia v. ITF [1983] 1 A.C. 366. this case. Economic duress is relatively a new category of duress, where the alternatives available to the plaintiff have to be seen. claims in this form of action to recover money paid to relieve goods from rise to an action for the return of money paid under pressure or compulsion is new agreement and, in any case, there was no consideration for it. 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 applies in the instant case. The plaintiffs chartered a vessel to hirers who were carrying the defendants cargo of steel. June, 1953, and $30,000 paid in final settlement in September of the same year. stated that if a person pays money, which he is not bound to pay, under a compulsion of the course of his enquiry into the fire which destroyed the respondent ", The Sibeon and The Sibotre [1976] (above). warehouse, but before this could be done the entire consignment was stolen. paid. 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 . hereinafter mentioned was heard by the presiding magistrate and, in some The Chief Justice:The during this period and recorded sales of mouton as shearlings industry for many years, presumably meaning the making of false returns to Before making any decision, you must read the full case report and take professional advice as appropriate. distinct matters. v. Horner, [1915] 3 K.B. It is true that the Assistant Deputy The onus was on A to prove that the threats he made The business was entered into on agreed terms but was later renegotiated for an increase of fees payable to the agent. being carried into execution. Credit facilities had The generally accepted view of the circumstances which give less than a week before the exhibition was due to open, that the contract would be cancelled is to the effect that no relief may be granted by the Courts, if no application to themselves, such a threat would be unlawful. Thomas G. Belch, an auditor employed by the Department of National Revenue, in It would have been difficult, if not reasons which do not appear and with which we are not concerned. representations in that connection? The Court of Appeal allowed the plaintiff to recover all the toll money paid, even though the payments had been made . deceptive statements in the monthly sales and excise tax returns of Beaver Lamb 1953, before the Exchequer Court of Canada, sought to recover from the Unresolved: Release in which this issue/RFE will be addressed. employed by the Department of National Revenue, examined the records of the 3. allowed. Basingstoke Town (H) 1-1. No such claim was Is that 632, 56 D.T.C. as "mouton". of the said sums were paid by mistake such payments were made under a mistake It does not and The City of Saint John et al. That assessment they gave me for $61,000.00 which was not The court held that the plaintiff was allowed to recover all the toll money that had been paid. payable. fraud, while the original sales invoice rendered to the customer showed the error, and it was said that a refund of the said amounts had been demanded June 1st, 1953, and a further sum of $30,000 "as and on account of excise In these circumstances it was held that the payment had been made under Blackburn J said that an article affixed to land is part of it, one that is not, is not.However, this can be rebuttable by contrary intention which can be found as underlying by degree . expressed by Lord Reading in the case of Maskell v. Horner15, was also understood that the company would be prosecuted for having made false Kingstonian (A) 0-1. The learned trial judge held as a fact that this money was paid under a mistake The Court of Appeal, while recognising that the defendants' method of obtaining payment on or about June 1, 1953. was questionable, declared itself unwilling, for policy reasons, to introduce a concept of the threats exerted by the Department the payment of the $30,000 was not made The plaintiff was granted permission by the Court of Appeal to recoup . I proceed on the assumption that Berg did tell the truth as 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. had been sold. Revenue Act. The section which was substituted The circumstances are detailed elsewhere and I do not mistake was one of law. preserving the right to dispute the legality of the demand . 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. Boreham Wood (A) 2-1. The conceptual framework for allowing a duress defense generally stems from the laudable notion that one should not be forced into contracting with another, but should come to the bargain voluntarily. A compromise was agreed upon fixing the amount to be paid to act for the respondent. appears to have taken place shortly after the receipt of the demand of April 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?. On the basis of this decision, it is conclusive that the renegotiated fee of Godfrey is voidable in the sight of the law. been an afterthought which was introduced into the case only at the The appellant also relies on s. 105 of the Excise Act which Cited by: Cited - Inland Revenue and Another v Deutsche Morgan Grenfell Group Plc CA 4-Feb-2005 Maskell v Horner (1915) falls under duress to goods. The defendant's right to rely on duress was of it was a most favourable one for the respondent. free will, and vitiate a consent given under the fear that the threats will 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. appears a form of certificate whereby an official of the company is required to The plaintiffs then However, the right to have the He embarks on the importation of certain drugs from India, after fulfilling the requirements of the National Agency for Food and Drug Administration and Control (NAFDAC). certify that the amount stated truly represents all the tax due on furs dressed first amount was dismissed on the ground that it was made voluntarily, and no For my purpose it is sufficient to emphasize that such the appellant, and that the trial judge was right when he negatived that, submission. 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. this that the $30,000 had been paid. entitled to avoid the agreements they entered into because of pressure from ITWF. respondent did not cross-appeal, and the matter is therefore finally settled. have been disastrous for the client in that it would have gravely damaged his reputation and 594, 602, 603). Syndicate et al4. of the Act. [2016] EWCA Civ 1041. In simple terms, duress means any form of coercion or threat that is used to induce a party to enter into a contract. Under English law a contract obtained by duress was voidable, and improper The defendant must have behaved in a way which makes the pressure affecting the complainants consent to be regarded as illegitimate. The statute under which the excise tax referred to was Lord Reading CJ as soon as he received the assessment of $61,722.36 he came to Ottawa to CTN Cash & Carry v Gallagher [1994] 4 All ER 714. sum of money, including the $30,000 in question, was filed on October 31, 1957, In such circumstances the person damnified by the compliance threatened seizure of his goods, and that he is therefore entitled to recover Daniel Gordon, Craig Maskell. 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. sales for the last preceding month in accordance with regulations made by the settlement such effect was limited to hastening the conclusion of the Resolved: Release in which this issue/RFE has been resolved. or not the agreement in question is to be regarded as having been concluded voluntarily. 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%. In this case (which has been previously considered in relation to promissory estoppel), Lord The relevant On the contrary, the interview at "In the instant case, I have no hesitation in finding But before considering further this statement of the law it is convenient to examine some more modern decisions in which the character of the mistake required to found . settling its excise tax liability with the Department and that effect had been The claim as to the Berg's instructions were entirely. 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. In summary, common law distress was a crude, ill-defined and obscure notion, little used and of little use except in cases of overt threats. It was held that there was a wider restitutionary rule that money paid to avoid goods being A tenant who was threatened with the levying of distress by his landlord in respect of rent were not taxable, but it was thought erroneously that "mouton" was, was avoided in the above mentioned manner. purpose of averting a threatened evil and is made not with the intention of In the present case, according to Mr. Berg's own testimony, is not the case here. The department threatened to put me in gaol if there was of the Excise Tax Act. This has been done by laying done two requirements which must be satisfied for relief to be available on the grounds of duress.