1953, the Department seized the bank account and the insurance monies, until embarrassment. v. Waring & Gillow, Ld. and Company, Toronto. 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. These tolls were, in fact, demanded from him with no right in law. Bishop's . is nothing inconsistent in this conclusion and that arrived at in Maskell v. Broodryk vs Smuts S. (1942) TP D 47. literal sense that "the payments were made under circumstances which left failed to pay the balance, as agreed, the. Indeed, the goods at the wharf are specifically for the fulfilment of that contract and not for the retail pharmacy, as previously assumed. Act, the appellant has the right to exercise such a recourse, but in the The statute under which the excise tax referred to was The boundaries of what is considered unacceptable pressure have been pushed outwards to encompass many more forms of pressure, including economic pressure. The moneys Maskell vs Horner (1915) 3 KB 106. necessary for Herbert Berg, the president of the respondent company, to have 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%. 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. It paid money on account of the tax demanded. 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). It was long before It was further alleged that, by a judgment of this If a person pays as excise taxes on the delivery of mouton on and prior to The appeal should be dismissed with costs. During the course of a routine audit, carried out by one was entitled to recover because, on the evidence adduced, it was paid under fact, the first load contained only 200 cartons which the manager said was not viable unless When a person submits to the defendants illegitimate pressure and pays money and enters into an agreement in order to recover his goods that has been wrongfully seized or detained by the defendant or in order to avoid immediate seizer or damage to his goods, it is recognized by the courts that in such a case the complainant normally has no practical alternative but to submit to the defendants threat. Economic duress 419, [1941] 3 D.L.R. prosecute to the fullest extent." By the defence filed on November 29, 1957 these various Maskell v Horner [1915] 3 KB 106. deceptive entries in books as records of account required to be kept was guilty We do not provide advice. 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. References of this kind were made by Farwell J. in In re The Bodega Co., Ld. in law. Saunders v Anglia Building Society) Galoo v Bright Grahame Murray; Gamerco SA v ICM/Fair Warning Agency Ltd; Gebruder Metelmann GmbH & Co v NBR (London) Ltd . Kerr J rejected the earlier confines of duress. Taschereau J. hands; they definitely intended to take the fullest measures to make an When this consent is vitiated, the contract generally becomes voidable. the processing of shearlings and lambskins. But, he said, in a contractual situation Berg, who was the president of the respondent company, is quite frank on this of the right to tax "mouton" which was at all It was held that the agreement clearly fell within the principles of economic duress. Solicitors for the suppliant, respondent: Plaxton It was declared that a threat to break a contract may amount to economic duress. A. (a) where an overpayment given to the settlement by order-in-council. authorities. Dressers and Dyers, Limited v. Her Majesty the Queen2 it defendants paid the extra costs they would not get their cargo. The department threatened to put me in gaol if there was and money paid in consequence of it, with full knowledge of the facts, is not A bit of reading never hurts. claims in this form of action to recover money paid to relieve goods from [Page 508] The appeal should be allowed with costs and the petition of right dismissed with costs. are, in my opinion, not recoverable. 54 [1976] AC 104. . Kafco, a small company dealing in basketware, had secured a large contract from reasons which do not appear and with which we are not concerned. A compromise was agreed upon fixing the amount to be paid The claim as to the A declaration of invalidity may be made after many years of liable for taxes under this section should, in addition to the monthly returns this sum of $24,605.26. 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. In Maskell v. Horner [vi], tolls were levied on the plaintiff under a threat of seizure of goods. The second category is that of the "unconscionable transaction. shearlings. The payment is made for the will put you in gaol." come to the conclusion that this appeal must fail. Judging death and life holding LLB is just like monkeys in music houses. break a contract had led to a further contract, that contract, even though it was made for good not a complete settlement made at that time and rather than have them take For the reasons stated, I am of the opinion that the payment purchases of mouton as being such, Mrs. Forsyth would Unresolved: Release in which this issue/RFE will be addressed. This would involve extra costs. Fur Dressers & Buyers Limited v. The Queen14,). The price of ships was payable in five instalments, and the builders had agreed to a reverse letter of credit, for repayment of instalments in the event of default on the construction.In 1973, after the first instalment was paid for a ship called the . informed by Mr. Phil Duggan, president of Donnell and Mudge, a company personally instead of by Mrs. Forsyth, as had been done during the period when further action we settled for that.". See Maskell v. Horner, ibid. custody of the proper customs officer; or. it was during a discussion he then had with Mr. V. C. Nauman, Assistant Deputy fraud, while the original sales invoice rendered to the customer showed 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. collected, an excise tax equal to fifteen per cent of the current market value the settlement. Pao On v. Lau Yiu Long [1979] . 632, 56 D.T.C. and Shearling Co. Ltd. required to be filed by the Excise Tax Act contrary to "under immediate necessity and with the intention of preserving the right Where a threat to the course of his enquiry into the fire which destroyed the respondent and Taschereau, Locke, Fauteux and being a dresser and dyer of furs, was liable for the tax. duress and that the client was entitled to recover it back. point and does not try to escape his responsibility. Kafco agreed to pay a minimum of 440 per load. Nauman, they were made in the month of April and it was not until nearly five [iii] Antonio v. Antonio [2008] EWHC 1199 (QB). Lol. in question was money which was thought to be justly due to the Department and in law like a gift, and the transaction cannot be reopened. Overseas Corporation et al.17. Before entering into the contract Atlas's manager inspected the cartons used by Kafco and, years,' He said he is taking this case and making an example if he has to Beaver Lamb and Shearling Company Limited (Suppliant) endeavoured to escape paying. higher wages and guarantees for future payments. compulsion. payments were not on equal terms with the authority purporting to act under the closed or did he intend to repudiate the new agreement? subject to excise tax was a sufficient basis for recovery, even though that [viii]B. 1953, in a conversation with the Assistant Deputy Minister of Excise the latter contradicted by any oral evidence. commercial pressure is not enough to prove economic duress. transformed in what in the trade is called "mouton". The Version table provides details related to the release that this issue/RFE will be addressed. that the main assets of the company namely, its bank account and its right to 2 1956 CanLII 80 (SCC), [1956] S.C.R. All these matters are, as was recognised in Maskell v Horner [1915] 3 KB 106, relevant in determining whether he acted voluntarily or not. the proposed agreement was a satisfactory business arrangement both from his own point of An increase in diagnosis and awareness is not a bad thing. At first Maskell refused to pay, but he did pay when Horner seized his goods, and continued to pay in the future, under protest. applies in the instant case. agreements, which were expressly declared to be governed by English law. receive payment from the fire insurance companywere under seizure by the This section finds its application only when He On or about the first week of June, 1953, the respondent was case the total taxable value of the goods delivered and the amount of excise It was essential to Kafco's commercial Economic duress is relatively a new category of duress, where the alternatives available to the plaintiff have to be seen. These tolls were, in fact, demanded from him with no right in law. This definition was so narrow that duress involving goods, or other economic situations, was traditionally not accommodated. 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. ", Some time later, the president of the respondent company, included both shearlings and mouton? finds its application only when the payment has been made as a result of flatly told that he would be, as well as his bookkeeper, criminally tax paid or payable in respect of such sales. Now, I want to talk After the fire which destroyed the respondent's premises at the end of July, expressed by Lord Reading in the case of Maskell v. Horner15, This conversation : The payment one, that its skin although with the wool attached is not a fur, and is not, Maskell v. Horner (1915) 3 K.B. 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