200 UNCOMMON LAW which still holds that the plays of Shakespeare have an ‘educative and uplifting character; but even i that could be established it would not exempt the rash man who resented them from handling over nearly a fifth of hi takings to the Exchequer. In my judgment the conten. tion of the Crown has substance, I held that fox-hunt, (2) BOARD OF INLAND REVENUE a, HADDOCK; REX ». HADDOCK. ‘Tux Neoorante Cow "Was the cow crossed?* No, your worship, it was an open cov.” py These and similar pasages provoked laughter at ow Strect to-day when the Negotiable Cow ease was concluded. Dir Joshua Hoot, K.C. (appearing fo the Public Prowecwo) g Sir Basil, these summonses, by leave of the Court, Gp are bring heard together, an unusual but convenient ‘he defendant, Mr, Albert Haddock, bas for many ‘months, in spite of earnest endeavours'on both sides, been wnable to catabis: harmonious telations between Limscif and the Collector of Taxes. ‘The Collector ‘maintains that Mr. Haddock should make over lange part of his carnings to the Goverment. Mr. Haddock replies that the proportion demanded is exceaive, in view of the inadequate services or consideration which |e himself has received from that Government. “After an exchange of endearing letters, telephone calls, and even choques, the sum demanded was reduced to fifty-seven pounds; and about this sum the exchange of ‘opinions continued. ‘On the gist of May the Collector was diverted from his respectable labours by the apparition of a nol crowd outside his windows. The crowd, ‘Sir Basil, had been attracted by Mr. Haddock, who was leading a large white cow of malevolent asport. On the back to the public revenues according to law. Lord Leather 5s, as it were, the manager ofa theatre: audience and the dogs his actors, If, after remunerat. ing his actors and paying the duty, he is out of pocket, it cannot be helped. It is a dangerous thing to give pleasure to the people. He has been Master forene teen years, and he must pay duty not only in respect of the current year but for every preceding year since the institution of the duty by the Act of to16. Tr has bee urged before me that this will be a hardship; but, as Lord Mildew said in Mope v. The Llandudno Sewage Commisioners, ‘Nillum tempus ocurit rei’ or “Tine, no object to a Government Department.” Costs to the Crown, pari passu,202 UNCOMMON LAW Ad sds ofthe cow were lel nl in ed the following words: ‘* Sa “Toth Ld on Ltr Ba, Lt "Pay the Caller of Taz who 0 gett, i Orde, te sum of yen pound nd may “Esrlol0 Mr. Haddock conducted office, tendered it 10° the Income and demanded a resp ir Basil Swing: Did the cow beat the status samp mass ‘Sit Fata: Yes, a swopenny stazap was affixed to the dexter horn. ‘The Collector decline waceeytihecere objecting that it would be dificult or even impossible {0 pay the cow into the bank. Mr Hadock: theosets out the interview, maintained the fHiendliee, deneees url; and he now remarked that the Colles nen endorse the cow to any third party to whom he ooed money, adding that there must be many peveee sa that position. The Collector then endeavoured to endorse the cheque— Sir Basi String: Where? __ Sir Jesa: On the back ofthe cheque, Sit Basi, that is to say, on the abdomen of the cow. "The cons howe ever, appeared. to resent endorsement. abd alonied a menacing posture. ‘The Collector, abandoning she attempt, declined finally to take the cheguy "Ae Haddock led the cow away and was arrested is rath, gar Square for causing an obstruction. Hehas also ba summoned by the Board of Inland Revenue for nore payment of income-tax iether hy ate sss ‘Aumxr Happocx’ the cow into the Collector’ ‘Mar Close, i, 2) Sieh Mer ll eter Gollector in payment of Mr Hedi, i te wre, sid that he Had ere cheque tn pment of conte Conimisonssdinte his Cage ry could Fie oer ng. A chess vs onan vd a pay snnty fo the peoun in pocnton tthe “cheque of a person named on the cheque. ‘There was ding in shu or enonncy ly ny Ua et Uden b wien ont pes ofpaer 0 specie Giemins. Ashe h was wel Lior cal be writen ons peatacteayee HeMnslthad dea PSioqsson thesis cto on napting oe hace iy on he ab of wine oto all ace choqes "sx been ly toned yh tan and pase hee the Boake’ Ging Home. He could nr no er Maclin aw tetas Chor wit cu nea tis choos wits sco, Tee execs otek came ast woe fo uy coy mae pect een a eee seguement a tonanps ce Achoje was se tei noel ver inherent ld nota fly beaches at ws accepted by eas sa Aegis fof pyment. These wee fd Sink mliot tw met he cong he Commision tight ont lieth coy but cet havo bee dete, they were spat mn charging hen wih Gre to fay" Ce Haddock hse ccd jue Tran ea Lc yaad Wave 1h Maple Berd) ‘sto he ation ofthe pace Me. Haddock mi witanicething inthe heel conmercal cat of he weld 9 an could ee cooper 2 nepeteae frist down th wre witet nganered Be ind intel potstingy aust Goal Be fe inp204 vxcommow Law Crostexamined zo chequeforms avalble an, being soon se his obligation promply had made wo of ta acti tohand, Liter he admitted dit thee age ave been present ia his mind a dee teint Collector of Taxes ridiculous But why ot. Tce eos ola agains deriding the income St Bas Seng (fer te ering ferred; Tia caus has a leat broughe to the motee of he ccr citizen who is unusual both in his csi ose intgry of behaviour, ‘No thinking mia ean nd thote parts of the Finance Acts Shintaro income-tar with anything but contempt, eer be something to be tidnot much be Ube fea, those who hive inherited weallha carta gees of that wealth forthe service ofthe Ste aed eee Of the poor and needy; and those who fy eae abiliy, brains, industry, and ‘exertion Pas yet money may reasonably be invited to erent ee Bertin of towards the vnfatenanes eee al services by which they benefit to wit, the Poin the Amy, the public sewers and so Rone to compel such indvdeals to boone ther earning upon other individual’ whee Fa of pensions, tnemployment gray of clue one ances, is manifely barbarous and iodeloens See {his tthe law. ‘The erigial and ony cffcal bait oe taxation was that individual citizens ctor ee a large part of money, received collect State, the defence of thy 88 to motive, witness said that he had THE NEooTIARLE cow 205 Gad D, who have not, and by force of habit this has BIB G2 to be regarled asa norinal dnd proper proceeds ig, whatever the comparative industry or merits of zens A, B,C, and D. To be alive has become a drtue, and the mere capacity to inate the lungs entitles Citizen B toa substantial share in the laborious fsrnings of Citizen A. The defendant, Mr. Haddock, repels and resents this doctrine, but, since it has re: feived the sanction cf Parliament, he dutifully complies ‘with it. Hanipered by practical dlfculties he took the fest steps he could to discharge his legal obligations tothe Stace. Paper was not available, so he employed | instead a favourite cow. Now there can be nothing obscene, offensive, or derogatory in the preventation ofa cow by one man to another. Indeed, in cetain parts of our Empire the cow is venerated as a sacred anime]. Payment in kind isthe oldest form of aye ‘ment, and payment in kind more often than not meant Rayment in cattle. Tndeed, during the Saxon pests, Mr. Haddock tells us, catle wore described as fot ecinia, oF “ving money, fom their being received at | payment on most occasions, at certain regula prices So that, whether the cheque sas valid or not, it was {impossible to doubt the validity of the cow; and whate ever the Collector's distrust of the former it was at least his duty to accept the latter and credit Mr Haddock’s account with is value, But, ay Mr. Hads dlcck protested in his able argument, an order to pay is an order to pay, whether itis made on the back of an envelope or on the back af a cow. “The evidence of the bank is that Mr. Haddoel’s account was in funds, From every point of view, therefore, the Collector of ‘Taxes did wrong, by custom if not by law, in refusing * Manlvitee Cate ie’ (Ware's Lawe Lenin)to take the proffered animal, and che summons ied At his ostance wil be dvcharged, As forthe second charge, hold again that Conable Boot did wrong. It cannot be unlawful te soniees cow through the London erecta ‘The horse at te Present tine a much les wsfl antl, teasers appears in those streets without protest athe ene 2, more unnatural and unatactive sil i moe ‘umerous than ether animal" Much less eta these be regarded as an improper or unlawiil companion vwhen‘tisinvted (as have shown) withall the ay Gf a bill of exchange 1f people choot to congregate in one place upon the appatiton of Mr. Tadlock with apromicsry coy then ‘Constable Boot should arrest ths peopl ony Mr: Haddock, Posty, it Mr, Haddock Fad oad Gockipr Surcet with a paper cheque fr axe ae pounds made payable bearer, the erowd would nee been as great, but that sno to say that Me, Hats vrouid ave broken the law. En jatgea Nie Haaldock has behaved throughout i thetonenee ot 8 perfect knight, ein, and taxpayer The ers Brought by the Crown i nme and Thon on ay hcart that in hb action against Conspble host Mr. Haitck will be sucenful, “What ete veo plese (3) REX o.'LOW Waosr ane Pouca? (Gefoe Mr. Justice Wee) Ar the Old Bailey today the wellknown eartoonit Loy surrendered olin bil ona charge eferimial bt Certain comments af Mr. Justice Wool increased the anxiety whichis fe for the health of this venerable td popular judge Si led ft, KC. (fr th fret): The Qwloner inthe dock i inleted fo bel, for that he Aid compose nd publish inthe Eng Sendard certain defamaiory lbels concerning certain wellknown ate, fen std polikians Ths Fuge: What i the dierence? Sir Ethie: Milo’, by salesmen I mean the leaders of my politcal porty, and by poicans T mean the Trader of yours (Leugie) : “Milod, members ofthe ry the story is distrening Ie there is one rule of conduct on whch all eens an Clases are agreed is that we shoul allthis mortal aphere make the best use we can of thse gifs with which wehave been endowed by Natur, by Providence, by ihe Public School and Univers’ of by places of education. ‘The prisoner his been endowed: with Certain aptitude br draughtsmanship; and te jury wil agree with me that that a gift which all might eavy This cianson was wea, accurately, by M.D. Loyd Ge ‘Goma Paco’ ape ir Jay ase Yhap wa Te Serie iocde te ng te uta at cep wll ie He ‘uel venion, Ee