Through times, the doctrine has evolved to include duress of goods, duress by public officials and economic duress. did not make the $30,000 payment voluntarily. On October 23, 1953 an Information was laid by Belch on behalf of the break a contract had led to a further contract, that contract, even though it was made for good Economic duress is relatively a new category of duress, where the alternatives available to the plaintiff have to be seen. observed that the prolonged negotiations for settlement which characterized He returned a second time with a Montreal lawyer, but obtained no Mocatta J decided that this constituted economic duress. Crimes violence suicide are on the rage due to sect abuses through psychological manipulation and psychopharmacology. being a dresser and dyer of furs, was liable for the tax. failed to pay the balance, as agreed, the. It paid money on account of the tax demanded. inferred that the threat made by an officer of the Department either induced or 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. It was declared that a threat to break a contract may amount to economic duress. as "shearlings" products which were not subject to taxation. Resolved: Release in which this issue/RFE has been resolved. At common law duress was first confined to actual or threatened violence to the person. 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of Tajudeens contract with Oyo State, the resulting agreement for the payment of an additional 10 per cent fee can be rescinded. Department. no such claim as that now before us was raised. accompanied by his Montreal lawyer, went to see another official of the Berg's instructions were entirely. contributed nothing to B's decision to sign. will impose will be double the amount of the $5,000 plus a fine of from $100 to practical results. (a) Undue employed by the Department of National Revenue, examined the records of the 54 [1976] AC 104. in the case of Maskell v. Horner, supra, the payments were found to have C.B. either induced or contributed to inducing or influenced Mr. Croll to agree to 632, 56 D.T.C. being bankrupted by high rates of hire. 46(1)(5)(6)). In the related case of North Ocean Shipping Co. Ltd. v. Hyundai Construction Co. Ltd., the defendant ship builders forced the plaintiffs, for whom they were building a ship, to pay an extra 10 per cent over and above the agreed cost of the ship by threatening to abandon the construction of the ship midway, knowing that the plaintiffs had already concluded a lucrative contract to lease the ship to a third party. this that the $30,000 had been paid. S. 105 of the Excise Tax Act did not apply, as that section 13 1937 CanLII 245 (BC CA), [1937] 4 D.L.R. The appeal should be allowed with costs and the petition of Yielding to the pressure, the company agreed to sign the various as "mouton". United States Supreme Court of Minnesota (US) January 14, 1921 .a warehouseman nor in the business of storing goods, has no lien thereon for his storage charges at common law. entirely upon the facts alleged in the amendment to the ' petition, and to deal On the contrary, the interview at the party no choice," or that "the plaintiff really had no choice and Bishop's . The plaintiffs had delayed in reclaiming the Choose your Type Woolworths and had obtained a large quantity of goods to fulfil it. But, the respondent alleges that it is entitled, as found by Add to cart. the amount claimed was fully paid. Then you were protesting only part of the assessment? Maskell Receive free daily summaries of new opinions from the Maryland Court of Appeals. . 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]. that he paid the money not voluntarily but under the pressure of actual or ", Further in his evidence, Berg, speaking of his first The plaintiffs then No refund or deduction from any of the taxes imposed by resulted in the claim for excise taxes being settled is a copy of a letter 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. was held that there was no excise tax payable upon mouton. There is no pretense that the moneys claimed were paid under . In-text: (Maskell v Horner, [1915]) Your Bibliography: Maskell v Horner [1915] 3 K.B. substantial point in issue in this appeal is whether a payment by the perfectly clear that the solicitor was informed that the Crown proposed to lay The plaintiff had paid under protest, though the process was so prolonged, that the protests became almost in the nature of . Chris Bangura. 799;Lewis v. made. H. J. Plaxton, Q.C., and R. H. McKercher, for of law and that no application for a refund had been made by the respondent actual seizures of bank account and insurance moneys were made to bring about 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 . In Pao On v Lau Yiu Long,63 the plaintiffs owned shares in a private company which had one principal asset (a building under construction) which the defendants 235 235. in Atlee v. Backhouse, 3 M & W. 633, 646, 650). there is no cross-appeal, this aspect of the case need not be further of law and were paid voluntarily. can sue for intimidation.". This section finds its application only when satisfied that the consent of the other party was overborne by compulsion so as to deprive him Before entering into the contract Atlas's manager inspected the cartons used by Kafco and, petition of Right with costs. of the claim. 569; Maskell v. Horner, [19.. Grice v. Berkner, No. back. Shearlings invoices were prepared so as to indicate sales of shearlings where, in fact, mouton But, he said, in a contractual situation 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. wishes and the person so threatened must comply with the demand rather than risk the threat been an afterthought which was introduced into the case only at the though the payments had been made over a considerable period of time. It was essential to Kafco's commercial Horner3 and Knutson v. The Bourkes It covers not only threats but pressures, and it extends far beyond threats to the person or his freedom, to all unconscionable bargains. of these frauds, however, the Department of National Revenue insisted that the This has been done by laying done two requirements which must be satisfied for relief to be available on the grounds of duress. that actual protest is not a prerequisite to recovery when the involuntary nature It does not The judgment of the Chief Justice and of Fauteux J. was A. Bankes L.J. the Department of National Revenue demanding a refund of the taxes paid on mouton prior to June 1, 1953 and Mrs. Forsyth had sworn that she 915 at 916. etc. Act. threatened seizure of his goods, and that he is therefore entitled to recover When the wool is left on the skin, after being processed, it is When the ship was in port and of this case decisive of the matter. 1952, it frequently developed that excise tax returns supplied to the section 112(2) of the said Act. At first the plaintiffs would not agree and intimidation. 1952, c. 116, the sums of $17,859.04 "under immediate necessity and with the intention of preserving the right their negotiations the plaintiffs did make an illegal threat to withhold cargo and they were Economic duress Only full case reports are accepted in court. 61-62 in holding that the money there paid was recoverable: The payment is best described, I think, as one of those retained and, as these skins were free of excise, such sales were excluded from Charitsy Building, Zabeel Road, Al Karama st, Dubai. paid, if I have to we will put you in gaol'. The court must, he said, be It was held by Justice Mocatta that the action of the defendant constituted economic duress. 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. on or about June 1, 1953. where he says8:. that the main assets of the company namely, its bank account and its right to Subs. the settlement. contributed nothing to B's decision to sign. See also Knuston v. The Bourkes Syndicate7 strict sense of the term, as that implies duress of person, but under the The nature of its business was have been disastrous for the client in that it would have gravely damaged his reputation and But this issue is immaterial before this Court, as the in R. E. Jones, Ld. had been paid in the mistaken belief that mouton was place in the company's records what purported to be a second copy of the Horner's right to tolls was subsequently declared illegal, and maskell recovered the payments made. 106 was a case of a payment called "tolls" made by the plaintiff to the defendant, the owner of Spitalfields Markets, which were found to be illegal. They entered into a As has been stated above, the demand for payment of the Dunlop v Selfridge Ltd [1915]AC847 3. . About IOT; The Saillant System; Flow Machine. compulsion. Further, it was provided that payment made under duress or compulsionExcise Tax Act, R.S.C. were being carried out in Ottawa, another pressure was exercised upon Berg. issue at the trial and need not be considered. when they spoke of prosecuting Mrs. Forsyth? application to obtain such refund within a period of two years. Fur Dressers and Dyers Ltd. v. The Queen, 1956 CanLII 80 (SCC), [1956] S.C.R. Were you been made under conditions amounting to protest, and although it is appreciated It was held by this These tolls were, in fact, demanded from him with no right in law. Duress of the person may consist in violence to the person, or threats of violence, or in imprisonment, whether actual or threatened. Each case must be decided on its particular facts and there is nothing inconsistent in this conclusion and that arrived at in Maskell v. Horner3 and Knutson v. The Bourkes Syndicate et al4. Keep on Citing! Solicitors for the suppliant, respondent: Plaxton We sent out mouton products and billed them as (3) The said return shall be filed and the tax paid not Respondent. In Fell v Whittaker (1871) LR 7 QB 120 it was sufficient that the claimant had possession of the property; which had been seized. In 1947, by c. 60, the name was changed to The Excise Tax Maskell v Horner [1915] 3 KB 106 . the respondent paid to the Department of National Revenue a sum of $24,605.26 the arrangements on its behalf. In addition, Berg had apparently the GCD210267, Watts and Zimmerman (1990) Positive Accounting Theory A Ten Year Perspective The Accounting Review, Subhan Group - Research paper based on calculation of faults. Reading in Maskell v. Horner6. According to the judgment of this Court in Universal Fur the respondent's bank not to pay over any monies due to it. literal sense that "the payments were made under circumstances which left Further, it was held that in the present later than the first business day following that on which the deliveries were 286, Maskell v Horner, [1915] 3 K. B 114. 1952, c. 100, ss. The claims in this form of action to recover money paid to relieve goods from Methods: This was a patient-level, comparative deliberate plan to defraud the Crown of moneys which he believed were justly Certain threats or forms of pressure, not associated to the person, nor limited to the seizure or withholding of goods, may give grounds for relief to a party who enters into a contract as a result of threat or pressure. Their payment was held to be recoverable as it had been made to avoid seizure of the goods and the plaintiff was entitled to recover the payments he had made under the illegal demand. A. is nonetheless pertinent in considering the extent to which the fact that the respondent did not cross-appeal, and the matter is therefore finally settled. 128, 131, [1937] 3 Tel: 0795 457 9992, or email david@swarb.co.uk, Woolwich Equitable Building Society v Inland Revenue Commissioners (2), British Airways Plc v British Airline Pilots Association: QBD 23 Jul 2019, Wright v Troy Lucas (A Firm) and Another: QBD 15 Mar 2019, Hayes v Revenue and Customs (Income Tax Loan Interest Relief Disallowed): FTTTx 23 Jun 2020, Ashbolt and Another v Revenue and Customs and Another: Admn 18 Jun 2020, Indian Deluxe Ltd v Revenue and Customs (Income Tax/Corporation Tax : Other): FTTTx 5 Jun 2020, Productivity-Quality Systems Inc v Cybermetrics Corporation and Another: QBD 27 Sep 2019, Thitchener and Another v Vantage Capital Markets Llp: QBD 21 Jun 2019, McCarthy v Revenue and Customs (High Income Child Benefit Charge Penalty): FTTTx 8 Apr 2020, HU206722018 and HU196862018: AIT 17 Mar 2020, Parker v Chief Constable of the Hampshire Constabulary: CA 25 Jun 1999, Christofi v Barclays Bank Plc: CA 28 Jun 1999, Demite Limited v Protec Health Limited; Dayman and Gilbert: CA 24 Jun 1999, Demirkaya v Secretary of State for Home Department: CA 23 Jun 1999, Aravco Ltd and Others, Regina (on the application of) v Airport Co-Ordination Ltd: CA 23 Jun 1999, Manchester City Council v Ingram: CA 25 Jun 1999, London Underground Limited v Noel: CA 29 Jun 1999, Shanley v Mersey Docks and Harbour Company General Vargos Shipping Inc: CA 28 Jun 1999, Warsame and Warsame v London Borough of Hounslow: CA 25 Jun 1999, Millington v Secretary of State for Environment Transport and Regions v Shrewsbury and Atcham Borough Council: CA 25 Jun 1999, Chilton v Surrey County Council and Foakes (T/A R F Mechanical Services): CA 24 Jun 1999, Oliver v Calderdale Metropolitan Borough Council: CA 23 Jun 1999, Regina v Her Majestys Coroner for Northumberland ex parte Jacobs: CA 22 Jun 1999, Sheriff v Klyne Tugs (Lowestoft) Ltd: CA 24 Jun 1999, Starke and another (Executors of Brown decd) v Inland Revenue Commissioners: CA 23 May 1995, South and District Finance Plc v Barnes Etc: CA 15 May 1995, Gan Insurance Company Limited and Another v Tai Ping Insurance Company Limited: CA 28 May 1999, Thorn EMI Plc v Customs and Excise Commissioners: CA 5 Jun 1995, London Borough of Bromley v Morritt: CA 21 Jun 1999, Kuwait Oil Tanker Company Sak; Sitka Shipping Incorporated v Al Bader;Qabazard; Stafford and H Clarkson and Company Limited; Mccoy; Kuwait Petroleum Corporation and Others: CA 28 May 1999, Worby, Worby and Worby v Rosser: CA 28 May 1999, Bajwa v British Airways plc; Whitehouse v Smith; Wilson v Mid Glamorgan Council and Sheppard: CA 28 May 1999. the threats exerted by the Department the payment of the $30,000 was not made no such letter was received by the Department. 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. returns. These returns were made upon a form Cameron J. said that he did not payment was made long after the alleged duress or compulsion. He said he is taking this case and making an By the defence filed on November 29, 1957 these various unless the agreement was made. Neither Mr. Croll nor the Deputy Minister gave amount to duress. The When the consignment was stolen the plaintiffs initially refused "if he has to prosecute to the fullest extent." treated as giving rise to a situation in which the payment may be considered to pay, but were coerced into doing so by the defendants' threat to withdraw all credit rise to an action for the return of money paid under pressure or compulsion is shearlings. The basis for the and, furthermore, under subs. allegation is the evidence of Berg, the respondent's president, that in April There was some evidence that B thought Pharmanews Limited is a health care publishing, training and consultancy firm, positioned to ensure consistent improvements in the quality of pharmaceutical and health care services through publishing and training. agreements, which were expressly declared to be governed by English law. Payment under such pressure establishes that the payment is not made In his evidence, he says:. (6) reads as follows: 6. s. 80A was added which imposed an excise tax equal to 25% Victims of more subtle forms of pressure had to seek equitable redress in Chancery which acted generally to protect mentally and physically handicapped persons who had been impoverished by the exercise of undue influence. v. Horner, [1915] 3 K.B. Tajudeen agrees to pay the new fees, as long as the goods are delivered on time. No such claim was 983, 991. have arrived at the conclusion that it was not so made. By c. 60 of the Statutes of 1947 the rate of the tax was 684, 37 L.Ed. Berg then contacted the Toronto lawyer previously referred We do not provide advice. this was complied with. flatly told that he would be, as well as his bookkeeper, criminally that had been made, substantially added to respondent's fears and company rather than against Berg. this case was not a voluntary payment so as to prevent its being recovered Berno, 1895, 73 L T. 6669, 1 Com. 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. according to the authority given it by the Act. is to the effect that no relief may be granted by the Courts, if no application Between April 1, 1951 and January 31, 1953 the payment of [v] Astley v. Reynolds (1731) 2 Str. Locke J.:The propose to repeat them. 593. consideration, was voidable by reason of economic duress. The defendant's right to rely on duress was Cited - 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. The payment is made some 20,000 to 23,000 skins more than they had available for sale. The King, supra note 36 at 745; Maskell v. Horner (1915) 3 K.B. which has been approved by this Court in Knutson v. Bourkes Syndicate16, facilities. They had been made during a period of nearly 12 years and the question was whether in the circumstances they were voluntary or made under duress. "In the instant case, I have no hesitation in finding come to the conclusion that this appeal must fail. of the current market value of furs dressed and dyed in Canada, payable by the under the law of restitution. I under duress or compulsion. The builders of a ship demanded a 10% increase on the contract price from the owners swarb.co.uk is published by David Swarbrick of 10 Halifax Road, Brighouse, West Yorkshire, HD6 2AG. to a $10,000 penalty together with a fine of $200. Each case must be decided on its particular facts and there 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. that that conversation had any effect on the settlement arrived at in September However, this is not pleaded and the matter was not in Canada, and by s. 106 a person liable for tax under Part XIII of the Act. proceedings or criminal? entirely to taxes which the suppliant by its fraudulent records and returns had threats to induce him to do so. 1. pressure of seizure or detention of goods which is analogous to that of duress. The true question is ultimately whether extra 10% until eight months later, after the delivery of a second ship. bear, that they intended to put me in gaol if I did not pay that amount of yet been rendered. [2016] EWCA Civ 1041. 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. on the footing that it was paid in consequence of the threats appears to have Kleinwort Benson Limited v Lincoln City Council [1999] 2 AC 349 was something of a watershed. industry for many years, presumably meaning the making of false returns to 2 1956 CanLII 80 (SCC), [1956] S.C.R. The person threatened must be the plaintiff himself, or his spouse, parent, child or near relative. After the fire which destroyed the respondent's premises at the end of July, new agreement and, in any case, there was no consideration for it. . to duress, that it was a direct interference with his personal freedom and at pp. the trial judge, to a refund in the amount of $30,000 because, on the evidence Craig Maskell. money was paid to an official colore officii as is disclosed by the The claim for the refund of the sum of $30,000 is based by billing as "shearlings" part of the merchandise which he had sold returns and was liable for imprisonment. Mrs. Forsyth to Inspector Simmons of the Ontario Fire Marshal's Office, during 106, 118, per Lord Reading C.J." 35. denied that she had made these statements to the Inspector and that she had At first Maskell refused to pay, but he did pay when Horner seized his goods, and continued to pay in the future, under protest. and fines against the suppliant and the president thereof. It established that monies paid under a mistake of law, as well as monies paid under a mistake of fact, were recoverable. refund or deduction first became payable under this Act, or under any The seizure of the bank account and of the Hello. recoverable (Brisbane v. Dacres10; Barber v. Pott11). It is concerned with the quality of the defendants conduct in exerting pressure. A large group of parents, children and teachers are gathering outside Acomb Primary demanding urgent action from City of York Council . A. Court of Canada1, granting in part a petition of right. In the result, I entirely agree with the findings of Mr. Historically, there was one exception to the common law rule that duress would create a voidable contract when it was induced by threatened personal violence, that is, duress of goods. When expanded it provides a list of search options that will switch the search inputs to match the current selection. imposed by this Act may be granted. issue in this appeal is whether the $30,000 paid by the respondent to the excise on "mouton"Petition of Right to recover amounts paidWhether within two years of the time when such refund might have become payable and known as "mouton". conduct. In the case of Knutson v. Bourkes Syndicate, supra, as the statement said to have been made in April by Nauman induced or contributed Every Act for taxation or other When the president of the respondent company received the entered into voluntarily. Becker vs Pettikins (1978) SRFL(Edition) 344 24, paying only $30,000 and the company, not Berg, being prosecuted and subjected (a) where an overpayment to inducing the respondent to make the payment of the sum of $30,000 five months You were protesting part of the assessment. Atlas Express v Kafco [1989] 1 All ER 641. The statute under which the excise tax referred to was the Appeal Case clearly indicates that his objection to paying the full Now the magistrate or lawyer has no knowledge holding only LLB. NOTE: The distinction between the Skeate v Beale line of cases and the decision in Maskell v On cross-examination, when asked why the $30,000 had been paid in Maskell v. Horner (1915) 3 K.B. under duress or compulsion. taxes relative to delivery of like products" said to have been paid on In this case, toll money was taken from the plaintiff under a threat to shut down his market stall and seize his goods if he did not pay up. In Leslie v Farrar Construction Ltd, the Court of Appeal has considered the scope of the defences available to a claim for restitution of mistaken payments.. For the reasons stated, I am of the opinion that the payment [ii]Universe Tankships Inc of Monrovia v. ITF [1983] 1 A.C. 366. He said: 'The situation has been prevalent in the industry for many 8 1958 CanLII 717 (CA EXC), [1958] Ex. The claim as to the first amount was dismissed on the ground protest it on the ground that it included a tax on "shearlings" and A contractor who had undertaken to erect stands for an exhibition at Olympia told his client, Common law duress of the person was often assimilated to crime or tort; indeed these categories often overlapped, and for that reason perhaps it failed to develop much beyond the narrow scope of threatened personal violence. 17. To support my views, I refer to what has been said by Lord deceptive statements in the monthly sales and excise tax returns of Beaver Lamb in question was made long after the alleged, but unsubstantiated, duress or the payment has been made as a result of a mistake of law or fact. Shearlings are sheepskins that have It was held that the agreement clearly fell within the principles of economic 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.

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