In the Irish Courts
| DOI | 10.1177/002201836703100108 |
| Published date | 01 January 1967 |
| Date | 01 January 1967 |
| Subject Matter | Article |
In the Irish Courts
SUPREME
COURT
IN
EIRE
NO
'EXTRADITION'
FOR FISCAL OFFENCES
The
State
(Hully) v. Hynes
THE facts
in
this case (100 I.L.T.R. 145) were
that
awarrant
was issued over
the
hand of a Justice of
the
Peace for
the
City of Lancaster on
the
information of an officer of
the
Inland
Revenue who alleged
that
Hully did, with intent to defraud
certain partners of his, forge an hotel record book, purporting
to be a
true
record of partnership moneys paid and received
by
the
partnership, contrary to s. 4(1) of
the
Forgery Act, 1913.
The
warrant
thus
charging Hully with forgery commanded
that
he be brought before
the
magistrates in
the
City of
Lancaster.
It
was endorsed by
the
Deputy Commissioner of
the Irish Police for execution
in
the
part
of Ireland where
Hully
had
been living for
the
preceding three years.
He
was
arrested by a Detective-Sergeant on
the
instructions of
SuperintendentHynes (the respondent in
the
later proceedings)
and brought to an Irish police station where he was detained.
He
obtained aconditional order of habeas corpus
in
the
High
Court, where his affidavit admitted falsifying
the
books for
the
purpose of evading income tax,
but
stated
that
this was with
the
consent of his partners.
He
claimed
that
all tax relating
to
the
partnership had now been paid, although he admitted
that
he still owed £5,000 income tax arising
out
of other
income.
He
therefore alleged
that
the
writ was merely a
fraudulent device to make
him
amenable to income tax.
To
this affidavit there was added afurther affidavit from his
partners which confirmed
that
the
falsifications were with their
consent;
that
they were owed nothing by Hully; and
that
all
outstanding necessary adjustments relating to
the
partnership
had
been made with
the
Inland Revenue.
Notwithstanding these affidavits,
the
High Court held
that
Hully was
in
lawful custody
and
therefore allowed
the
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