Академический Документы
Профессиональный Документы
Культура Документы
HADDOCK
Nota Bene: This is a fictitious legal case by humorist A.P. Herbert.
Summary:
- Albert Haddock contested the tax bill issued by the Collector of Taxes for his
tax bill for being excessive, particularly in view of the inadequate
consideration he believed he received for his government service
- Eventually, the tax bill was reduced to 57 and 10 shillings
- As payment, he delivered a white cow of malevolent aspect
- On the cow, these words were stenciled in red ink
To the London and Literary Bank, Limited
Pay the Collector of Taxes, who is no gentleman, or Order, the sum of
fifty seven pounds 57/0/0 (and may he rot!)
ALBERT HADDOCK
- After his tender of the cow as payment, he demanded a receipt
- During the hearing, the fictitious judge, Sir Basil String, enquired whether the
stamp duty has been paid, which was confirmed by the prosecutor, Sir Joshua
Hoot (attached to the horn)
- The Collector of course declined the cow, objecting that it would be
impossible to pay it into a bank account
- Haddock suggested that he endorse the cow to a third party to whom he
might owe money
- The prosecutor informed the court that the collector did indeed try to endorse
the cheque on its back (actually, on the cows abdomen)
- However, the cow didnt like it: [t]he cow appeared to resent
endorsement and adopted a menacing posture
- The Collector declined to take the cheque, prompting Haddock to lead the
cow away
- He was eventually arrested for hauling the cow in Trafalgar Square for
causing an obstruction, leading to the co-joined criminal case, R. v Haddock
(case #1)
- Then, he was summoned by the Board of Inland Revenue for non-payment of
income tax (case #2)
- DEFENSES:
o He had tendered a cheque in payment of income tax
o There was nothing in law to say it must be on paper of specified
dimensions
o Since a cheque was only an order to a bank to pay money to the
person in possession of the cheque or a person named on the cheque,
a cheque could be written on notepaper
o He said he had "drawn cheques on the backs of menus, on napkins, on
handkerchiefs, on the labels of wine bottles; all these cheques had
been duly honoured by his bank and passed through the Bankers
Clearing House"
o There was no distinction in law between a cheque on a napkin and a
cheque on a cow
o He admitted that a cheque was not legal tender in that it could not
lawfully be refused; but it was accepted by custom as a legitimate form
of payment
o In Saxon England, cattle was described as viva pecunia or living
money