Trustees, Executors and Agency Company Limited v Acting Federal Commissioner of Taxation [1917] HCA 56

Trustees, Executors and Agency Company Limited v Acting Federal Commissioner of Taxation [1917] HCA 56

Convictions under War Precautions Regulations quashed as there was no evidence of assembly under a pretext; in trespass case, Proclamations were invalid, statutory protection didn't apply, and Government and its officers liable for damages for unauthorized seizure of cattle.

Parties
Appellant: Adela Constantia Mary Pankhurst; Appellant: Alice Suter; Appellant: Jennie Baines; Respondent: Porter; Appellant: Laura Duncan; Appellant: Fitzroy Clarence Trotman; Respondent: Edward Granville Theodore; Respondent: N. Balfour; Respondent: George Lansley Beal
Jurisdiction
Australia
Judgment Date
18 October 1917
Procedural Posture
Appeal / On Appeal From Supreme Court of Queensland and Conviction Review in High Court
Outcome
Appeals allowed. Convictions quashed in each criminal case. Judgment for plaintiffs in trespass action against respondents for damages.
Legal Topics
Public Assembly, War Regulations, Compulsory Acquisition, Government Powers, Statutory Protection, Damages for Trespass

Case Brief

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Parties

Adela Constantia Mary Pankhurst

Appellant

Alice Suter

Appellant

Jennie Baines

Appellant

Porter

Respondent

Laura Duncan

Appellant

Fitzroy Clarence Trotman

Appellant

Edward Granville Theodore

Respondent

N. Balfour

Respondent

George Lansley Beal

Respondent

Procedural Posture

Appeal / On Appeal From Supreme Court of Queensland and Conviction Review in High Court

  1. 1 Whether 'pretext' under War Precautions Regulation means professed vs. real purpose
  2. 2 Whether there was evidence appellants assembled under a pretext
  3. 3 Validity of the Proclamations made under Sugar Acquisition Act 1915

Ratio Decidendi

Convictions under War Precautions Regulations quashed as there was no evidence of assembly under a pretext; in trespass case, Proclamations were invalid, statutory protection didn't apply, and Government and its officers liable for damages for unauthorized seizure of cattle.

Court Disposition

Appeals allowed. Convictions quashed in each criminal case. Judgment for plaintiffs in trespass action against respondents for damages.

Orders

  • Conviction against each appellant quashed.
  • Respondents found jointly liable for damages for trespass.