Cuming Smith and Company Pty Ltd v Melbourne Harbour Trust Commissioners [1905] HCA 27

Cuming Smith and Company Pty Ltd v Melbourne Harbour Trust Commissioners [1905] HCA 27

The appellants failed to establish that the commercial or common meaning of 'guano' before the passage of the Melbourne Harbour Trust Act 1890 had been extended to include phosphatized coralline rock; the burden of proof was on them to do so, and they presented insufficient evidence. Consequently, the statutory...

Source-derived case information.

Parties
Appellant: Cuming Smith & Company Proprietary Limited; Respondent: Melbourne Harbour Trust Commissioners
Jurisdiction
Australia
Judgment Date
24 August 1905
Procedural Posture
Appeal / On Appeal From the Supreme Court of Victoria; Further Appeal to the High Court of Australia
Outcome
Appeal dismissed with costs
Legal Topics
Statutory Interpretation, Wharfage Rates, Burden of Proof
Taxation Customs and Excise Statutory Interpretation Wharfage Rates Burden of Proof

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Parties

Cuming Smith & Company Proprietary Limited

Appellant

Melbourne Harbour Trust Commissioners

Respondent

Procedural Posture

Appeal / On Appeal From the Supreme Court of Victoria; Further Appeal to the High Court of Australia

Legal Issues

  1. 1 Whether phosphatized coralline rock is 'guano' within the meaning of sec. 110 of the Melbourne Harbour Trust Act 1890
  2. 2 Proper construction of statutory exception for 'guano'
  3. 3 Meaning of 'goods not otherwise enumerated' in the Seventh Schedule

Ratio Decidendi

The appellants failed to establish that the commercial or common meaning of 'guano' before the passage of the Melbourne Harbour Trust Act 1890 had been extended to include phosphatized coralline rock; the burden of proof was on them to do so, and they presented insufficient evidence. Consequently, the statutory exception for 'guano' did not apply to the goods in question, and the Commissioners were entitled to recover wharfage rates.

Court Disposition

Appeal dismissed with costs

Orders

  • Appeal dismissed
  • Appellant to pay costs