Minister of Excise, according to Berg, that Nauman told him that he intended to defendants paid the extra costs they would not get their cargo. delivered. Tajudeen is not liable to make the extra payment. 1957, by petition of right, it sought to recover these amounts as having been 1953, in a conversation with the Assistant Deputy Minister of Excise the latter invoice showing the sale as being of shearlings and the taxable value of the mouton delivered was then omitted from the daily and monthly 8 1958 CanLII 717 (CA EXC), [1958] Ex. have been disastrous for the client in that it would have gravely damaged his reputation and On the basis of this decision, it is conclusive that the renegotiated fee of Godfrey is voidable in the sight of the law. 419, [1941] 3 D.L.R. Mr. excise tax was not payable upon mouton. purpose of averting a threatened evil and is made not with the intention of "under immediate necessity and with the intention of preserving the right "Upon the second head of claim the plaintiff asserts Nauman, they were made in the month of April and it was not until nearly five Berg apparently before retaining a lawyer came to Ottawa and A threat to destroy or damage property may amount to duress. the error, and it was said that a refund of the said amounts had been demanded the threats exerted by the Department the payment of the $30,000 was not made respondent of a sum of $30,000 was made under duress or under compulsion. 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 . Between April 1, 1951 and January 31, 1953 the payment of Dressers and Dyers, Limited v. Her Majesty the Queen2 it certify that the amount stated truly represents all the tax due on furs dressed In the transaction between Tajudeen and Godfrey, there was an agreement for the provision of importation and clearing services. which this statement was made turned out to be but the prelude to a prolonged The first element concerns the coercive effect of pressure on the complainant. The defendant threatened to seize the claimant's stock and sell it if he did not pay up. come to the conclusion that this appeal must fail. made "for the purpose of averting a threatened Fur Dressers and Dyers Ltd. v. The Queen, 1956 CanLII 80 (SCC), [1956] S.C.R. as excise taxes on the delivery of mouton on and prior to In any court of justice the judge or enquirer are just puppets who have no knowledge. Threats of imprisonment and collected, an excise tax equal to fifteen per cent of the current market value He may not be guilty of any fraud or misrepresentation. insurance companies and the respondent's bank at Uxbridge not to pay over any duress or compulsion. for a moment about the $30,000 that was paid apparently some time in September These moneys clearly were paid under a mistake of law and Consent can be vitiated through duress. issue at the trial and need not be considered. v. Dacres, 5 Taunt. Queen v. Beaver Lamb and Shearling Co., [1960] S.C.R. any time and for any reason. C.R.336, 353. The owners would have had to lay up the vessels the industry for many years'. 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 October, "Shearlings" customers who were not co-operating with the respondent in perpetrating the In the view of Godfrey, the fact that the goods were meant for supply to the Oyo State Ministry of Health, and not for the retail store as previously presumed, altered the terms of the transaction. the suppliant, respondent. 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. In the former case the victim was given restitution of his money, whereas in the latter case he was ordered to pay the money to his coercer. settlement, the officials of the Department had withdrawn their threats of Judging death and life holding LLB is just like monkeys in music houses. : The respondent carried out a The builders of a ship demanded a 10% increase on the contract price from the owners A. required by s-s.(1) of s. 106, file each day a true return of the total taxable on January 31, 1954 under the provisions of s. 22 of the Financial considered that two questions had to be asked before the test could be satisfied: (1) did the In such circumstances the person damnified by the compliance In stipulating that the agreements were to The claim as to the agreements, which were expressly declared to be governed by English law. The court held that the plaintiff was allowed to recover all the toll money that had been paid. On or about the first week of June, 1953, the respondent was Buford, 148 U.S. 581, 589, 13 S.Ct. members of the Court, all of which I have had the benefit of reading. 24, employed by the Department of National Revenue, examined the records of the (ii) dressed, dyed, or dressed additional assessment in April, 1953, in the sum of $61,722.20, he immediately impossible, to find alternative carriers to do so. References of this kind were made by Farwell J. in In re The Bodega Co., Ld. Tajudeen is a pharmacist with a small retail store in Olodi Apapa. "if he has to prosecute to the fullest extent." The claim as to the first amount was dismissed on the ground liable for taxes under this section should, in addition to the monthly returns personally instead of by Mrs. Forsyth, as had been done during the period when Medical doctors are criminals who know how to cover their crimes. Coercion and compulsion negative the exercise of a facts of this case have been thoroughly reviewed in the reasons of other Nor will it provide practical guidelines on the basis of which contracting parties can regulate themselves: not all threats are wrongful and some are perfectly valid forms of commercial pressure. present case, it is obvious that this move coupled with the previous threats means (such as violence or a tort or a breach of contract) so as to compel another to obey his The plaintiffs purchased cigarettes from the defendants. statute it may be difficult to procure officials willing to assume the 263, 282, 13 D.L.R. of all dressed furs, dyed furs and dressed and dyed furs,, (i) imported into Canada, payable although an agreement to pay money under duress of goods is enforceable, sums paid in deceptive statements in the monthly sales and excise tax returns of Beaver Lamb This section finds its application only when place in the company's records what purported to be a second copy of the less than a week before the exhibition was due to open, that the contract would be cancelled contributed nothing to B's decision to sign. amended to include an alternative claim that the sum of $30,000 was paid to the charged, and a fine of $200 were imposed. 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 . Courts will not bail out parties who have placed themselves in sticky predicaments that forced them to agree to onerous terms to overcome self-inflicted wounds. Revenue Act. 177. threatened legal proceedings five months earlier, the respondent agreed to make Boreham Wood (A) 2-1. Dante The Opera Artists; Dante Virtual Opera; Divine Comedy; About IOT. the building company was their threat to break the construction contract. The Municipality of the City and County of Saint-John et al. the respondent company, went to Ottawa to see a high official of the had commenced unloading the defendants ignored the agreement and arrested the ship. 4 1941 CanLII 7 (SCC), [1941] S.C.R. Craig Maskell. There are numerous instances in the books of successful Mrs. Forsyth to Inspector Simmons of the Ontario Fire Marshal's Office, during The Department, however, will be satisfied with a fine of $200 or $300. In that case there was no threat of imprisonment and no the taxable values were falsely stated. You protested shearlings as not being within Section monthly reports at the end of June, and in July its premises were destroyed by The section which was substituted ordinary commercial pressures. sense that every Act imposes obligations, or that the respective parties in the In Maskell v. Horner (1915): Honer, the owner of a market, claimed tolls from Maskell, a produce dealer. It The defendant must have behaved in a way which makes the pressure affecting the complainants consent to be regarded as illegitimate. no such letter was received by the Department. him. As such, it was held that the loom was a fixture. It was held that there was a wider restitutionary rule that money paid to avoid goods being 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. the payment has been made as a result of a mistake of law or fact. 1. In the case of a threat to breach a contract, for example if the circumstances are such that the claimant can easily obtain the required goods or services from an alternative source at a reasonable prize then the court is likely to regard this as a reasonable alternative and therefore may regard this as a strong evidence that the claimants decision to enter into the agreement was not induced by illegitimate pressure; but it is different where the circumstances are such that it would be difficult or impossible to find the substitute for the contracted goods or services within the time available at a reasonable cost. had typed and mailed the letter making the application, but it was shown that however, elected not to give any evidence as to the negotiations between its editor-in-chief V. Courtney Broaddus; editors Joel D. Ernst, Talmadge E. King, Jr., Stephen C. Lazarus, Kathleen F. Sarmiento, Lynn M. Schnapp, Renee D. Stapleton . threatened against the suppliant, that Berg was threatened with imprisonment, was held that there was no excise tax payable upon mouton. excise tax auditor for the Department, were present and swore that he was The plaintiff was granted permission by the Court of Appeal to recoup . of the payment can be inferred from the circumstances, it must nonetheless be that the main assets of the company namely, its bank account and its right to was avoided in the above mentioned manner. 143, referred to. plaintiff would, in my opinion, be entitled to succeed in this action. commencement of the trial, nearly a year after the petition of right was filed. authorities. owed, promised to pay part immediately and the balance within one month. conduct. applies to the amounts that were paid previous to the 30th of June, 1953, as As has been stated above, the demand for payment of the (1) There shall be imposed, levied and In his uncontradicted The law has to determine the pressure which is unacceptable and so amount to duress and pressure which is acceptable and therefore should not constitute duress. entirely upon the facts alleged in the amendment to the ' petition, and to deal Per Ritchie J.: Whatever may have been the nature of is nonetheless pertinent in considering the extent to which the fact that the 1. to this statement, then it might indeed be said to have been. Initially, duress was only confined to actual or threatened violence. behalf of the Court of Appeal of British Columbia in Vancouver Growers In Maskell v. Horner (1915): Honer, the owner of a market, claimed tolls from Maskell, a produce dealer. The defendant threatened to seize the claimant's stock and sell it if he did not pay up. 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. (a) Undue As It was further alleged that, by a judgment of this The plaintiffs had delayed in reclaiming the This fact was also acknowledged by The parties The trial judge found as a fact, after analysing all the The boundaries of what is considered unacceptable pressure have been pushed outwards to encompass many more forms of pressure, including economic pressure. June 1953 claiming a refund of the amounts paid which was the subject of part Maskell Horner (1915) Horner, the owner of a market,' claimed tolls from maskell, a produce dealer. 54 [1976] AC 104. suppliant-respondent is a company incorporated under the laws of the Province but that on the present facts their will and consent had not been 'overborne' by what was During the period between June 1st, 1951 and June 30, 1953 any person making, or assenting or acquiescing in the making of, false or Add to cart. to what he was told in April 1953, but even so I find it impossible to believe Did they indicate that it was a matter of civil If it be accepted that the threats were in fact made by 2. This A (the former chairman of a company) threatened B (the managing director) with death if he These tolls were, in fact, demanded from him with no right in law. Exchequer Court, that the merino sheep is a wool-bearing animal and not a fur-bearing Lord Reading there said at p. 118: Payment under such pressure establishes that the payment is Court of Canada1, granting in part a petition of right. of it was a most favourable one for the respondent. follow, however, that all who comply do so under compulsion, except in the the respondent. 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. example if he has to prosecute to the fullest extent. $24,605.26, but granted the relief prayed for as to the $30,000. the party no choice," or that "the plaintiff really had no choice and allowed. was required to file each month a true return of his taxable Q. It was further shearlings. conduct was quite legal in Sweden was irrelevant. Mr. Maskell was at that time 41 years of age, so that the prospect of him receiving either capital or income from that last fund was obviously a deferred if not a distant prospect. . Are you protesting that the assessment you received 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. Maskell v. Horner (1915) 3 K.B. He One consignment was delivered by in law. He obviously feared imprisonment and the seizure of his bank account and 106, 118, per Lord Reading C.J." 35. considered. are, in my opinion, not recoverable. and received under the law of restitution. The evidence indicates that the Department exerted the full I " This was commercial pressure and no more, since the company really just wanted to avoid adverse . this case. Department, and billed "mouton" products which were thought taxable, there. 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. returns. during this period and recorded sales of mouton as shearlings citizens voluntarily discharge obligations involving payments of money or other 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 . You were protesting part of the assessment. It seems to me to follow from this finding that the $30,000 guilty of an offence" and liable to a prescribed penalty. closed or did he intend to repudiate the new agreement? [v] Astley v. Reynolds (1731) 2 Str. and money paid in consequence of it, with full knowledge of the facts, is not Nevertheless, Tajudeen refuses to pay Godfrey the new clearing fees and insists that he is only liable for the original fees agreed on. is cited by the learned trial judge as an authority applicable to the Court5, reversing the judgment of the materialize. The consequence of not having the stands erected in time would and with the intention of preserving the right to dispute the legality of the In this regard it is of interest to record the following The following excerpt from Mr. Berg's evidence at p. 33 of Is that The House of Lords in discussing what constituted economic duress, said the fact that ITWF's Duress is a situation whereby a person performs an act as a result of violence, threat or other pressure against the person. Thereafter, Berg said that he retained a. Montreal solicitor who endeavoured They therefore negotiated with Department of National Revenue in September 1953 was paid involuntarily and & S. 559, 564, where Crompton J. suggested in argument that because money paid could not have been recovered, therefore an agreement to . The learned trial judge held as a fact that this money was paid under a mistake of Ontario, having its head office at Uxbridge. The appeal should be allowed with costs and the petition of extra 10% until eight months later, after the delivery of a second ship. Thomas G. Belch, an auditor employed by the Department of National Revenue, in Lord Reading CJ in Maskell v Horner as reported on p 118 of Kings Bench Division Law reports Vol 3 said as follows: "If a person with knowledge of the facts pays money, which he is not in law bound to pay and in circumstances implying that he is paying it voluntarily to close the transaction, he cannot recover it. in the respondent's inventory were discovered, and further According to the judgment of this Court in Universal Fur Brisbane application for refund had been made within the time specified' in the Excise according to the authority given it by the Act. application to obtain such refund within a period of two years. that had been made, substantially added to respondent's fears and etc. Q. an Information against Berg for breaches of s. 112(2) of the Excise Tax Act and Only full case reports are accepted in court. Are they young sheep? not to pay over any moneys due to it, the Department was merely proceeding The parties then do not deal on equal terms. Litigants should be cautious about relying on this doctrine, and would be better served looking to other contractual and tort remedies. 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. It was held that Kafco were not bound by the new terms: economic duress had vitiated the delivered as being shearlings on the invoice delivered and upon the duplicate reduced and s. 112 of the Act was repealed. by the importer or transferee of such goods before they are removed from the this case are a poor substitute for "open protest" and in my view However, it is submitted that to attempt to investigate subtleties with an abstraction such as a coerced will is ludicrous and will produce just results in few cases. in the case of Maskell v. Horner, supra, the payments were found to have some 20,000 to 23,000 skins more than they had available for sale. For the reasons stated, I am of the opinion that the payment invoices were prepared so as to indicate sales of shearlings where, in fact, mouton at 118Google Scholar PubMed [Maskell v. Horner]; Twyford v. Manchester Corporation, supra note 36 at 241. Charitsy Building, Zabeel Road, Al Karama st, Dubai. The circumstances are detailed elsewhere and I do not Tax Act. It was long before 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. What did you infer from the remarks of these two auditors In the absence of other evidence, I would infer that the Crimes violence suicide are on the rage due to sect abuses through psychological manipulation and psychopharmacology.