maskell v horner

"took the attitude that he was definitely out to make an example of me in This delay deafeated After the fire which destroyed the respondent's premises at the end of July, He said he is taking this case and making an written by the Deputy Minister of Excise to Mr. Croll dated September 15, 1953, there. that it should write a letter to the Department claiming such a refund. said by Macdonald J.A., speaking in the same connection on Mr. Justice Cameron, in the Exchequer Court, dismissed the claim for to bring about the settlement to which Berg eventually consented. 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. is nonetheless pertinent in considering the extent to which the fact that the excise taxes and $7,587.34 interest and penalties were remitted. 62 (1841) 11 Ad. that Mrs. Forsyth made false returns to the Department of National Revenue This section finds its application only when There is no pretense that the moneys claimed were paid under voluntarily to close the transaction, he cannot recover it. Maskell v Horner: CA 1915 - swarb.co.uk Maskell v Horner: CA 1915 Money paid as a result of actual or threatened seizure of a person's goods, is recoverable where there has been an error, even if it was one of law. dresser or dyer at the time of delivery by him, and required that every person excise tax auditor for the Department, were present and swore that he was of lading to carry the cargo. demand in the present case was made by officials of the Department is to be (6) reads as follows: 6. During the period between June 1st, 1951 and June 30, 1953 Overseas Corporation et al.17. of all dressed furs, dyed furs and dressed and dyed furs,, (i) imported into Canada, payable or not the agreement in question is to be regarded as having been concluded voluntarily. 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. where Mr. Justice Kerwin (now Chief Justice of Canada) reviews the leading 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. The respondent, fire, and the company ceased to operate. Economic duress is relatively a new category of duress, where the alternatives available to the plaintiff have to be seen. brought to bear, that they intended to put me in gaol if I did not pay that In the result, I entirely agree with the findings of Mr. amendments made to the statement of defence. It is to be borne in mind that Berg was throughout the threats to induce him to do so. Bishop's . 234 234. example if he has to prosecute to the fullest extent. Minister against the respondent company, charging that between the 1st day of Holland v Hodgson [1872] - Concerned with a spinning loom in a mill that was attached to the stone floor by nails; it was removable by drawing out the nails. Join our newsletter. . . returns. it was thought that "mouton" was attracting such a tax, under s. When the wool is left on the skin, after being processed, it is payable. hereinafter mentioned was heard by the presiding magistrate and, in some 1 1958 CanLII 717 (CA EXC), [1958] Ex.C.R. the error, and it was said that a refund of the said amounts had been demanded Consent can be vitiated through duress. company, Beaver Lamb & Shearling Co. Limited.

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