Irving against Wilson and Another

JurisdictionEngland & Wales
Judgment Date22 November 1791
Date22 November 1791
CourtCourt of the King's Bench

English Reports Citation: 100 E.R. 1132

IN THE COURT OF KING'S BENCH

Irving against Wilson and Another

Post, 553. 5 East, 115.

Principle applied, Cook v. Leonard, 1827, 6 B. & c. 357; Explained, Midland Railway v. Withington Local Board, 1883, 11 Q. B. D. 791.

irving against wilson and another. Tuesday, Nov. 22d, 1791. If a Kevenue officer seize goods as forfeited, which are not liable to seizure, and take money of the owner to release them, the latter may recover back the money in action for money had and received. In such an action a month's notice need not be given onder the 23 G. 3, c. 70, s. 30. [Post, 553. 5 East, 115.] [Principle applied, Cook v. Leonard, 1827, 6 B. & C. 357 ; Explained, Midland Railway v. Withington Local Board, 1883, 11 Q. B. D. 791.] This was an action on the case, to recover the sum of 21. 11s. as money had and (a) Vide 2 Ld. Raym. 950. 4T. R.g. IRVING V. WILSON 1133 received by the defendants to the plaintiff's use. At the trial at the last Carlisle Assizes before Thomson, Baron, it appeared, that the defendants, who are Custom-House officers, had seized some hams near Carlisle, which the plaintiff was sending in three several carts from Scotland to Carlisle. The plaintiff obtained one permit for the whole; but owing to some accident, two of the carts were at the distance of two miles behind the other when the defendants met the first and demanded the permit; the driver informed them that the permit was with the other carts, which came up in an hour and a half afterwards, before the first reached Carlisle, but not till the officer, after waiting some time without seeitig the other carts, had made the seizure. They were all three driven to the Custom-House at Carlisle, the defendants saying they could not release them unless the collector were applied to. When the whole was explained to the collector, he said he would have no concern in...

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9 cases
  • R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 22 May 1991
    ...Self-Employed and Small Businesses Ltd ELR[1982] AC 617 IR Commrs v Nuttall TAX[1990] BTC 107 Irving v Wilson UNKENR(1791) 4 Term Rep 485; 100 ER 1132 Kiriri Cotton Co Ltd v Ranchhoddas Keshavji Dewani ELR[1960] AC 192 James, ex parte ELR[1874] LR 9 Ch App 609 Maskell v Horner ELR[1915] 3 K......
  • Woolwich Equitable Building Society v Commissioners of Inland Revenue
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 22 May 1991
    ...have succeeded in recovering the money they had paid in circumstances which fell within Windeyer J.'s definition. These cases include: Irving v. Wilson (1791) 4 T.R. 485. The plaintiff's goods were unlawfully seized by a Revenue officer, who refused to return the goods without payment of a ......
  • John Fairfax & Sons Pty Ltd v Federal Commissioner of Taxation
    • Australia
    • High Court
    • Invalid date
  • Atlee and Others v Backhouse
    • United Kingdom
    • Exchequer
    • 1 January 1838
    ...a nonsuit. In the following term, Erie obtained a rule nisi for a new trial, on the ground of misdik-ection, citing Irving v. Wilwn (4 T. R. 485), Hills v. Street (5 Bing. 37 ; 2 M. & P. 96), Willoughby v. Backhouse (2 B. & Cr. 821; 4 I). & R. 539), and' Snuwden v. Davis (1 Taunt. 359). The......
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