Lord Advocate v Trotter
| Jurisdiction | Scotland |
| Judgment Date | 04 November 1902 |
| Docket Number | No. 9. |
| Date | 04 November 1902 |
| Court | Court of Session |
Ld. Stormonth Darling, Lord President, Lord Adam, Lord M'Laren, Lord Kinnear.
Revenue—Exchequer—Process—Form of information—Exchequer Court (Scotland) Act, 1856 (19 and 20 Vict. c. 56), sec. 7—Revenue (No.2) Act, 1861 (24 and 25 Vict. c. 91), sec. 12.—
The Exchequer Act, 1856, provides, inter alia, for Exchequer causes being instituted by subpœna and information, and enacts, section 7, that ‘Every information to be lodged in terms of this Act shall be in the form, as nearly as may be, of the Schedule B.’ Schedule B contains, inter alia, a form applicable to the case of a person trading without a licence in these terms,—
‘I … Her Majesty's Advocate, on the behalf of Her Majesty, inform the Court, that on or about the day of , and at , in the county of … A did exercise or carry on the trade or business of a , for the exercise or carrying on of which a licence was by statute required, without taking out such licence, contrary to the Act 6th Geo. IV. cap. 81, sec. 26, whereby the said A has forfeited the sum of £ .’
The Inland Revenue Act, 1861, sec. 12, enacts ‘That if any person shall in Scotland sell beer by retail, that is to say, in any quantity less than four and a half gallons, or in less than two dozen reputed quart bottles at one time … without having duly obtained a certificate, and also an Excise licence respectively, authorising him to sell beer under the provisions of any Act or Acts on that behalf, he shall forfeit … the sum of twenty pounds for every such offence …; and in any information or other proceeding for recovery of the penalty hereby imposed it shall be sufficient to charge that the defendant sold beer by retail without having duly obtained a certificate and also an Excise licence respectively authorising him to sell beer under the provisions of the statute in that case made and provided, and it shall not be necessary further or otherwise to describe such offence.’
An information lodged against A B set forth ‘That the said A B did on or about the 31st day of December 1901, in the premises aforesaid, sell beer, to wit, three and a half pints of beer, by retail, without having duly obtained a certificate and also an Excise licence respectively authorising him then and there to sell beer … contrary to’ the Exchequer Act, 1861, sec. 12, whereby the said A B has forfeited the sum of £20. The relevancy of the information having been objected to on the ground that it did not set forth the name of the person to whom the beer had been sold, held (rev. judgment of Lord Stormonth-Darling) that the information was in conformity with the form provided by the Exchequer Act, 1856, and was relevant, although it did not specify the person to whom the beer was sold.
In April 1902 the Lord Advocate instituted proceedings against Alexander James Trotter, 2 Graham Street, Edinburgh, by subpœna and information. The information contained eight counts. All of these, with the exception of the third and seventh, set forth that the accused at certain times specified had exercised or carried on certain specified trades, for which a licence was required, without a licence.
The first count was in the following terms:—‘First Count.—That Alexander James Trotter, … being a retailer of spirits, did, on or about the 31st day of December in the year 1901, in the premises at No. 2 Graham Street aforesaid, exercise or carry on the trade or business of a retailer of spirits, for the exercising or carrying on of which a licence was by statute required, without taking out such licence, contrary to the Act 6th George IV. cap. 81, sec. 26, whereby the said Alexander James Trotter has forfeited the sum of £50.’
Counts 2, 4, 5, 6, and 8 were in similar terms.
The third and seventh counts were charges of single sales of beer to persons not named.
The third count set forth—‘That the said Alexander James Trotter did, on or about the 31st day of December in the year 1901, in the premises aforesaid, sell beer, to wit, three and a half pints of beer, by retail, without having duly obtained a certificate and also an Excise licence respectively authorising him then and there to sell beer...
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