Affleck v R [1906] HCA 2

Affleck v R [1906] HCA 2

The Crown cannot recover additional duty unless the amount owed is ascertained by a fresh certified statement—mere adjustment by the Master is insufficient. The certificate is not an absolute bar to further inquiry, but the duty payable can only be calculated upon a certified statement. Judgment for Crown reversed; no cause of action disclosed.

Parties
Appellant, Defendant, Administratrix: Frances Mary Affleck (formerly Macpherson); Respondent, Informant: His Majesty (The Crown)
Jurisdiction
Australia
Judgment Date
12 March 1906
Procedural Posture
Appeal / On Appeal From Supreme Court of Victoria, After Full Court Affirmed Decision Below
Outcome
appeal allowed; judgment for appellant
Legal Topics
Payment of Probate Duty, Finality of Certificate, Re Opening Estate Statement, Liability for Costs
Taxation Probate Administration of Estates Payment of Probate Duty Finality of Certificate Re Opening Estate Statement Liability for Costs

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Parties

Frances Mary Affleck (formerly Macpherson)

Appellant, Defendant, Administratrix

His Majesty (The Crown)

Respondent, Informant

Procedural Posture

Appeal / On Appeal From Supreme Court of Victoria, After Full Court Affirmed Decision Below

Legal Issues

  1. 1 Whether too little duty was paid in respect of Macpherson's estate; Whether the certificate of the Master as to the final balance is final and conclusive; Whether a fresh statement is required to ascertain duty owed; Whether Crown can recover additional duty; Whether Crown is liable for costs in action under Crown Remedies and Liability Act 1890

Ratio Decidendi

The Crown cannot recover additional duty unless the amount owed is ascertained by a fresh certified statement—mere adjustment by the Master is insufficient. The certificate is not an absolute bar to further inquiry, but the duty payable can only be calculated upon a certified statement. Judgment for Crown reversed; no cause of action disclosed.

Court Disposition

appeal allowed; judgment for appellant

Orders

  • Judgment appealed from discharged
  • Judgment for appellant Frances Mary Affleck