DOCSLIB.ORG

Modernising the Common Law Offence of Cheating the Public Revenue

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Modernising the Common Law Offence of Cheating the Public Revenue Journal of Politics and Law; Vol. 8, No. 1; 2015 ISSN 1913-9047 E-ISSN 1913-9055 Published by Canadian Center of Science and Education Modernising the Common Law Offence of Cheating the Public Revenue Graham McBain1,2 1 Peterhouse, Cambridge, UK 2 Harvard Law School, USA Correspondence: Graham McBain, 21 Millmead Terrace, Guildford, Surrey GU2 4AT, UK. E-mail: [email protected] Received: December 22, 2014 Accepted: January 9, 2015 Online Published: February 13, 2015 doi:10.5539/jpl.v8n1p40 URL: http://dx.doi.org/10.5539/jpl.v8n1p40 1. Introduction A previous article1 considered the common law offence of misconduct in a public or judicial office. As well as proposing that this offence become a statutory one, the article asserted that the statutory offence should not cover offences by public officers involving the dishonest handling of money.2 Rather, it should be restricted to cases of public officers neglecting their duty or exercising oppressive conduct - especially in the legal field.3 This purpose of this article is to consider the following common law offence, in the context of its modernisation: Cheating the Public Revenue. This offence was a category of the wider common law offence of ‘cheating’. Although cheating as an offence was abolished by the Theft Act 1968, there was a saving for cheating the public revenue.4 The conclusion to this article in respect of this offence may be stated at the outset. It is asserted that the offence of ‘Cheating the Public Revenue’ should become a statutory offence - one of ‘Defrauding the Public Revenue’. In analysing this offence, regard is had to the following legal texts in particular: H Bracton, On the Law and Customs of England (c. 1240); 5 Britton (c. 1290); 6 Fleta (c. 1290);7 Mirror of Justices (c. 1290);8 E Coke, Institutes of the Laws of England (1628-41);9 W Hawkins, A Treatise of the Pleas of the Crown (1716-1824);10 M Hale, The History of the Pleas of the Crown (published 1736, written 1640’s);11 W Blackstone, Commentaries on the Laws of England (1765-9);12 1 GS McBain, Modernising the common law offence of Misconduct in a Public or Judicial Office. 2 Ibid. See also 29. 3 The early caselaw shows that it mainly covered JP’s corruptly, arbitrarily, maliciously or partially exercising their discretion. 4 Theft Act 1968, s 32(1)‘The following offences are hereby abolished for all purposes not relating to offences committed before the commencement of this Act, that is to say (a) any offence at common law of… , except as regards offences relating to the public revenue, cheating.’ 5 H Bracton (trans Thorne), On the Law and Customs of England c.1240 (Cambridge UP, 1968-76). Bracton is now online, see bracton.law.harvard.edu 6 FM Nichols (ed), Britton (John Byrne & Co, 1901). 7 Fleta, see Selden Society (‘SS’), vols 72, 89 and 99. 8 Mirror of Justices, SS, vol 7. 9 E Coke, Institutes of the Laws of England (W Clarke & Sons, London, last ed, 1824). 10 W Hawkins, A Treatise on Pleas of the Crown (E & R Nutt & R Gosling, Savoy (1st ed 1716-21, last ed (8th ed), 1824). 11 M Hale, The History of the Pleas of the Crown (printed for E & R Nutt & R Gosling, 1736). 12 W Blackstone, Commentaries on the Laws of England (Oxford, Clarendon Press, 1st ed, 1765-9, University of Chicago Press rep 1979). 40 www.ccsenet.org/jpl Journal of Politics and Law Vol. 8, No. 1; 2015 WO Russell, A Treatise on Crimes and Misdemeanors (1819-1964);13 W Archbold, Criminal Pleading, Evidence and Practice (1822-2014);14 Halsbury, Laws of England. 15 It may be noted, in respect of this offence, that - apart from Archbold, Halsbury and Blackstone’s Criminal Practice16 - modern criminal texts contain no (or little) detailed analysis of it.17 Reference is also made to various Abridgments, major and minor, viz. N Statham, Abridgment of the Law (c. 1490);18 A Fitzherbert, La Graunde Abridgment (3rd ed, 1577);19 R Brooke, La Graunde Abridgment (1586);20 W Hughes, Grand Abridgment of the Law (1660-3);21 W Sheppard, Grand Abridgment of the Common and Statute Law of England (1675);22 H Rolle, Abridgment des plusieurs Cases et Resolutions del Common Ley (1668);23 W Nelson, Abridgment of the Common Law (1725-6);24 E Viner, A General Abridgment of the Law and Equity (1st ed, 1741-57); 25 M Bacon, New Abridgment of the Law (5th ed, 1798); 26 J Comyns, Digest of the Laws of England (last ed, 1822).27 In conclusion, this article considers the common law offence of cheating the public revenue.28 2. Cheating the Public Revenue: Present Offence Prior to analysing the history of this offence its present incarnation may be referred to. This is best summarised in Archbold (2014).29 It states, as to this offence: 13 WO Russell, A Treatise on Crimes and Misdemeanors (1st ed, 1819; last ed, 12th ed, 1964). 14 W Archbold, Criminal Pleading, Evidence and Practice (Sweet & Maxwell, 2014). See also JF Archbold, A Summary of the law relative to Pleading and Evidence in Criminal Cases (London, 1822, being the 1st ed). 15 Halsbury, Laws of England (5th ed, with updates). 16 Blackstone’s Criminal Practice 2013 (eds. A Hooper & D Ormerod)(‘Blackstone CP’). See also Archbold, Magistrates Courts Criminal Procedure (‘Archbold Procedure’). 17 See, for example: (a) C McAlhone & R Huxley-Binns, Criminal Law.The Fundamentals (3rd ed, 2013); (b) MJ Allen, Textbook on Criminal Law (12th ed, 2013); (c) A Ashworth & J Horder, Principles of Criminal Law (7th ed, 2013); (d) R Card et al, Criminal Law (20th ed, 2012); (e) CMV Clarkson & HM Keating, Criminal Law, Text and Materials (7th ed, 2010); (f) C Elliott & F Quinn, Criminal Law (8th ed, 2010); (g) R Heaton, Criminal Law (2nd ed, 2006); (h) J Herring, Criminal Law (8th ed 2013); (i) M Jefferson, Criminal Law (9th ed, 2009); (j) Lacey, Wells & Quick, Reconstructing Criminal Law. Text and Materials (4th ed, 2010); (k) J Loveless, Complete Criminal Law. Text. Cases and Materials (3rd ed, 2012); (l) N Padfield, Criminal Law (7th ed, 2010); (m) A Reed & B Fitzpatrick, Criminal Law (4th ed, 2009); (n) AP Simester, Simester & Sullivan’s Criminal Law: Theory and Doctrine (5th ed, 2013); (o) D Ormerod, Smith & Hogan’s Criminal Law (13th ed, 2011); (p) DJ Baker, Glanville Williams Textbook of Criminal Law (3rd ed, 2012); (q) MJ Allen & S Cooper, Elliott & Woods’ Cases and Materials on Criminal Law (11th ed, 2013); (r) M Molan, Cases and Materials on Criminal Law (4th ed, 2008); (s) J Martin & T Storey, Unlocking Criminal Law (3rd ed, 2010); (t) P Hungerford-Welch & A Taylor, Sourcebook on Criminal Law (1997); (u) M Molan et al, Bloy & Parry’s Principles of Criminal Law (4th ed, 2000); (v) W Wilson, Criminal Law (4th ed, 2011). For older 20th century texts, see JW Cecil Turner, Kenny’s Outlines of Criminal Law (19th ed, 1966) and R Cross & PA Jones, An Introduction to Criminal Law (2nd ed, 1949). 18 N Statham, Abridgment of the Law (Pynson, c. 1490). This has been reprinted by the Law Book Exchange. For a translation, see MC Klingelsmith, Statham’s Abridgment of the Law (Boston Book Company, 1915). 19 A Fitzherbert, La Graunde Abridgment (Tottell, 3rd ed 1577). This has been reprinted by the Law Book Exchange. 20 R Brooke, La Graunde Abridgment (Tottell, 1586). 21 W Hughes, Grand Abridgment of the Law (Henry Twyford et al, 1660-3). This has been reprinted by the Law Book Exchange. 22 W Sheppard, Grand Abridgment of the Common and Statute Law of England (sold by George Sawbridge et al, 1675). 23 H Rolle, Abridgment des plusieurs Cases et Resolutions del Common Ley (A Crooke et al, 1668). 24 W Nelson, Abridgment of the Common Law (E & R Gosling, 1725-6). This has been reprinted. 25 E Viner, A General Abridgment of the Law and Equity (GCJ & J Robinson, 1st ed, 1741-57, 2nd ed 1791). This has been reprinted by the Law Book Exchange (there is also a CD with wordsearch). 26 M Bacon, New Abridgment of the Law (H Gwillim (ed), 5th ed, 1798). 27 J Comyns, Digest of the Laws of England (A Hammond, last ed, 1822). See also J Lilley, Practical Register (2nd edn, 1765). 28 See also D Ormerod, Cheating the Public Revenue [1998] Crim LR 627. 29 Archbold, n 14, para 25-409. 41 www.ccsenet.org/jpl Journal of Politics and Law Vol. 8, No. 1; 2015 To make a false statement (whether written or not) relating to income tax with intent to defraud the Revenue, or to deliver or cause to be delivered a false document relating to income tax with similar intent, amounts to a common law offence and is indictable as such: R v Hudson 30… Hudson was applied in R v Mavji 31 in which the Court of Appeal held that a deception is not a necessary ingredient of the offence of cheating the public revenue. Cheating could include any form of fraudulent conduct which resulted in diverting money from the Revenue and depriving the Revenue of money to which it was entitled. In Marvji, the appellant had a statutory duty to make VAT returns and to pay over to the Crown the VAT due: he had done neither. Accordingly, he was guilty of cheating the Crown and the public revenue. No further act or omission was required to be alleged or proved. The court said that, notwithstanding the existence of a statutory offence of fraudulently evading the payment of VAT,32 the common law offence may properly be charged for serious and unusual offences rather than conventional cases of value added tax fraud.
Load more

Recommended publications
  • Notes on Finance Bill 2015 Resolutions
    Notes on Finance Bill 2015 Resolutions 1. Amendment of the law Authorises the Finance Bill to contain those provisions which do not impose or increase a tax charge, in particular provisions that give relief from tax or which deal with tax administration. It also restricts the scope for amendments to VAT. 2. Income tax (charge and main rates) Provides for the charge and main rates to apply for the 2015-16 tax year. 3. Income tax (limits and allowances) Provides for the amount of the income limit for the personal allowance for those born before 6 April 1938, the blind person’s allowance, the minimum amount of the tax reduction for married couples and civil partners; the tax reduction for married couples and civil partners and the income limit for the tax reduction for married couples and civil partners for the 2015-16 tax year. 4. Personal allowances for 2015-2016 Provides for the personal allowance for those born after 5 April 1938 and the amount of the transferable tax allowance for married couples and civil partners for 2015-16. 5. Corporation tax (charge and main rate for financial year 2016) Authorises the Finance Bill to contain provision for corporation tax to be charged for the financial year 2016 (the year beginning 1 April 2016) and for that year the main rate to be 20%. 6. Taxable benefits (diesel cars) Provides for the Finance Bill to contain provision for a change to Chapter 6 of Part 3 of the Income Tax (Earnings and Pensions) Act 2003 (taxable benefits: cars, vans and related benefits) to be introduced to increase the maximum appropriate percentage for diesel cars to 37% for the tax year 2015-16.
    [Show full text]
  • Imagereal Capture
    Some Aspects of Theft of Computer Software by M. Dunning I. INTRODUCTION The purpose of this paper is to test the capability of New Zealand law to adequately deal with the impact that computers have on current notions of crimes relating to property. Has the criminal law kept pace with technology and continued to protect property interests or is our law flexible enough to be applied to new situations anyway? The increase of the moneyless society may mean a decrease in money motivated crimes of violence such as robbery, and an increase in white collar crime. Every aspect of life is being computerised-even our per­ sonality is on character files, with the attendant )ossibility of criminal breach of privacy. The problems confronted in this area are mostly definitional. While it may be easy to recognise morally opprobrious conduct, the object of such conduct may not be so easily categorised as criminal. A factor of this is a general lack of understanding of the computer process, so this would seem an appropriate place to begin the inquiry. II. THE COMPUTER Whiteside I identifies five key elements in a computer system. (1) Translation of data into a form readable by the computer, called input; and subject to manipulation by the introduction of false data. Remote terminals can be situated anywhere outside the cen­ tral processing unit (CPU), connected by (usually) telephone wires over which data may be transmitted, e.g. New Zealand banks on­ line to Databank. Outside users are given a site code number (identifying them) and an access code number (enabling entry to the CPU) which "plug" their remote terminal in.
    [Show full text]
  • Common Law Fraud Liability to Account for It to the Owner
    FRAUD FACTS Issue 17 March 2014 (3rd edition) INFORMATION FOR ORGANISATIONS Fraud in Scotland Fraud does not respect boundaries. Fraudsters use the same tactics and deceptions, and cause the same harm throughout the UK. However, the way in which the crimes are defined, investigated and prosecuted can depend on whether the fraud took place in Scotland or England and Wales. Therefore it is important for Scottish and UK-wide businesses to understand the differences that exist. What is a ‘Scottish fraud’? Embezzlement Overview of enforcement Embezzlement is the felonious appropriation This factsheet focuses on criminal fraud. There are many interested parties involved in of property without the consent of the owner In Scotland criminal fraud is mainly dealt the detection, investigation and prosecution with under the common law and a number where the appropriation is by a person who of statutory offences. The main fraud offences has received a limited ownership of the of fraud in Scotland, including: in Scotland are: property, subject to restoration at a future • Police Service of Scotland time, or possession of property subject to • common law fraud liability to account for it to the owner. • Financial Conduct Authority • uttering There is an element of breach of trust in • Trading Standards • embezzlement embezzlement making it more serious than • Department for Work and Pensions • statutory frauds. simple theft. In most cases embezzlement involves the appropriation of money. • Crown Office and Procurator Fiscal Service. It is important to note that the Fraud Act 2006 does not apply in Scotland (apart from Statutory frauds s10(1) which increases the maximum In addition there are a wide range of statutory Investigating fraud custodial sentence for fraudulent trading to offences which are closely related to the 10 years).
    [Show full text]
  • Accounts of the Constables of Bristol Castle
    BRISTOL RECORD SOCIETY'S PUBLICATIONS General Editor: PROFESSOR PATRICK MCGRATH, M.A., Assistant General Editor: MISS ELIZABETH RALPH, M .A., F.S.A. VOL. XXXIV ACCOUNTS OF THE CONSTABLES OF BRISTOL CASTLE IN 1HE THIRTEENTH AND EARLY FOURTEENTH CENTURIES ACCOUNTS OF THE CONSTABLES OF BRISTOL CASTLE IN THE THIR1EENTH AND EARLY FOUR1EENTH CENTURIES EDITED BY MARGARET SHARP Printed for the BRISTOL RECORD SOCIETY 1982 ISSN 0305-8730 © Margaret Sharp Produced for the Society by A1an Sutton Publishing Limited, Gloucester Printed in Great Britain by Redwood Burn Limited Trowbridge CONTENTS Page Abbreviations VI Preface XI Introduction Xlll Pandulf- 1221-24 1 Ralph de Wiliton - 1224-25 5 Burgesses of Bristol - 1224-25 8 Peter de la Mare - 1282-84 10 Peter de la Mare - 1289-91 22 Nicholas Fermbaud - 1294-96 28 Nicholas Fermbaud- 1300-1303 47 Appendix 1 - Lists of Lords of Castle 69 Appendix 2 - Lists of Constables 77 Appendix 3 - Dating 94 Bibliography 97 Index 111 ABBREVIATIONS Abbrev. Plac. Placitorum in domo Capitulari Westmon­ asteriensi asservatorum abbrevatio ... Ed. W. Dlingworth. Rec. Comm. London, 1811. Ann. Mon. Annales monastici Ed. H.R. Luard. 5v. (R S xxxvi) London, 1864-69. BBC British Borough Charters, 1216-1307. Ed. A. Ballard and J. Tait. 3v. Cambridge 1913-43. BOAS Bristol and Gloucestershire Archaeological Society Transactions (Author's name and the volume number quoted. Full details in bibliography). BIHR Bulletin of the Institute of Historical Research. BM British Museum - Now British Library. Book of Fees Liber Feodorum: the Book of Fees com­ monly called Testa de Nevill 3v. HMSO 1920-31. Book of Seals Sir Christopher Hatton's Book of Seals Ed.
    [Show full text]
  • King John's Tax Innovation -- Extortion, Resistance, and the Establishment of the Principle of Taxation by Consent Jane Frecknall Hughes
    View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by eGrove (Univ. of Mississippi) Accounting Historians Journal Volume 34 Article 4 Issue 2 December 2007 2007 King John's tax innovation -- Extortion, resistance, and the establishment of the principle of taxation by consent Jane Frecknall Hughes Lynne Oats Follow this and additional works at: https://egrove.olemiss.edu/aah_journal Part of the Accounting Commons, and the Taxation Commons Recommended Citation Hughes, Jane Frecknall and Oats, Lynne (2007) "King John's tax innovation -- Extortion, resistance, and the establishment of the principle of taxation by consent," Accounting Historians Journal: Vol. 34 : Iss. 2 , Article 4. Available at: https://egrove.olemiss.edu/aah_journal/vol34/iss2/4 This Article is brought to you for free and open access by the Archival Digital Accounting Collection at eGrove. It has been accepted for inclusion in Accounting Historians Journal by an authorized editor of eGrove. For more information, please contact [email protected]. Hughes and Oats: King John's tax innovation -- Extortion, resistance, and the establishment of the principle of taxation by consent Accounting Historians Journal Vol. 34 No. 2 December 2007 pp. 75-107 Jane Frecknall Hughes SHEFFIELD UNIVERSITY MANAGEMENT SCHOOL and Lynne Oats UNIVERSITY OF WARWICK KING JOHN’S TAX INNOVATIONS – EXTORTION, RESISTANCE, AND THE ESTABLISHMENT OF THE PRINCIPLE OF TAXATION BY CONSENT Abstract: The purpose of this paper is to present a re-evaluation of the reign of England’s King John (1199–1216) from a fiscal perspective. The paper seeks to explain John’s innovations in terms of widening the scope and severity of tax assessment and revenue collection.
    [Show full text]
  • Finance Act, 1924. [14 & 15 GEO
    Finance Act, 1924. [14 & 15 GEO. 5. CH. 21.] ARRANGEMENT OF SECTIONS. A.D. 1924. PART I. CUSTOMS AND EXCISE. Section. 1. Duty on tea. 2. Reduced duties on cocoa. 3. Reduced duties on coffee, chicory, and coffee substitutes. 4. Reduced customs duties on sugar. 5. Reduced excise duties on sugar. 6. Rate of entertainments duty, and further relief from duty for certain charitable entertainments. 7. Amendment of s. 11 of Finance Act, 1923. 8. Continuation of increased medicine duties. 9. Continuation of new import duties until 1st August, 1924. 10. Repeal of duty on certain table waters. 11. Increased rebate from excise and customs duties in case of black beer, &c. 12. Annual value for the purpose of duty on excise licences. 13. Amendment as to methylated spirits. 14. Drawback on exportation of blended tea. 15. Amendment of s. 6. of Revenue Act, 1909. 16. Amendment of s. 4 of Finance Act, 1915. 17. Game certificates and gun licences taken out in Northern Ireland to be available in Great Britain. 18. Amendments as to licences for mechanically- propelled vehicles. PART II. INCOME TAX AND INHABITED HOUSE DUTY. 19. Income tax and super-tax for 1924-25. 20. Repeal of inhabited house duty. [Price 6d. Net.] A i -21.][Cu. Finance Act, 1924. [14 & 15 GEO. 5.] A.D. 1924. Section. 21. increase of amount of deduction under ss. 19 and 20 of Finance Act, 1920. 22. Extension of s. 19 of Finance Act, 1920. 23. Exemption of certain profits of agricultural societies. 24. Amendment of subs. (3) of s.
    [Show full text]
  • Tax Dictionary T
    Leach’s Tax Dictionary. Version 9 as at 5 June 2016. Page 1 T T Tax code Suffix for a tax code. This suffix does not indicate the allowances to which a person is entitled, as do other suffixes. A T code may only be changed by direct instruction from HMRC. National insurance National insurance contribution letter for ocean-going mariners who pay the reduced rate. Other meanings (1) Old Roman numeral for 160. (2) In relation to tapered reduction in annual allowance for pension contributions, the individual’s adjusted income for a tax year (Finance Act 2004 s228ZA(1) as amended by Finance (No 2) Act 2015 Sch 4 para 10). (3) Tesla, the unit of measure. (4) Sum of transferred amounts, used to calculate cluster area allowance in Corporation Tax Act 2010 s356JHB. (5) For the taxation of trading income provided through third parties, a person carrying on a trade (Income Tax (Trading and Other Income) Act 2005 s23A(2) as inserted by Finance (No 2) Act 2017 s25(2)). (6) For apprenticeship levy, the total amount of levy allowance for a company unit (Finance Act 2016 s101(7)). T+ Abbreviation sometimes used to indicate the number of days taken to settle a transaction. T$ (1) Abbreviation: pa’anga, currency of Tonga. (2) Abbreviation: Trinidad and Tobago dollar. T1 status HMRC term for goods not in free circulation. TA (1) Territorial Army. (2) Training Agency. (3) Temporary admission, of goods for Customs purposes. (4) Telegraphic Address. (5) In relation to residence nil rate band for inheritance tax, means the amount on which tax is chargeable under Inheritance Tax Act 1984 s32 or s32A.
    [Show full text]
  • Criminal Law: Conspiracy to Defraud
    CRIMINAL LAW: CONSPIRACY TO DEFRAUD LAW COMMISSION LAW COM No 228 The Law Commission (LAW COM. No. 228) CRIMINAL LAW: CONSPIRACY TO DEFRAUD Item 5 of the Fourth Programme of Law Reform: Criminal Law Laid before Parliament bj the Lord High Chancellor pursuant to sc :tion 3(2) of the Law Commissions Act 1965 Ordered by The House of Commons to be printed 6 December 1994 LONDON: 11 HMSO E10.85 net The Law Commission was set up by section 1 of the Law Commissions Act 1965 for the purpose of promoting the reform of the law. The Commissioners are: The Honourable Mr Justice Brooke, Chairman Professor Andrew Burrows Miss Diana Faber Mr Charles Harpum Mr Stephen Silber QC The Secretary of the Law Commission is Mr Michael Sayers and its offices are at Conquest House, 37-38 John Street, Theobalds Road, London, WClN 2BQ. 11 LAW COMMISSION CRIMINAL LAW: CONSPIRACY TO DEFRAUD CONTENTS Paragraph Page PART I: INTRODUCTION 1.1 1 A. Background to the report 1. Our work on conspiracy generally 1.2 1 2. Restrictions on charging conspiracy to defraud following the Criminal Law Act 1977 1.8 3 3. The Roskill Report 1.10 4 4. The statutory reversal of Ayres 1.11 4 5. Law Commission Working Paper No 104 1.12 5 6. Developments in the law after publication of Working Paper No 104 1.13 6 7. Our subsequent work on the project 1.14 6 B. A general review of dishonesty offences 1.16 7 C. Summary of our conclusions 1.20 9 D.
    [Show full text]
  • HC 138 Published on 27 January 2005 by Authority of the House of Commons London: the Stationery Office Limited £17.50
    House of Commons Treasury Committee The 2004 Pre–Budget Report First Report of Session 2004–05 Report, together with formal minutes, oral and written evidence Ordered by The House of Commons to be printed 17 January 2005 HC 138 Published on 27 January 2005 by authority of the House of Commons London: The Stationery Office Limited £17.50 The Treasury Committee The Treasury Committee is appointed by the House of Commons to examine the expenditure, administration and policy of the HM Treasury and its associated public bodies. Current membership Rt Hon John McFall MP (Labour, Dumbarton) (Chairman) Mr Nigel Beard MP (Labour, Bexleyheath and Crayford) Mr Jim Cousins MP (Labour, Newcastle upon Tyne Central) Angela Eagle MP (Labour, Wallasey) Mr Michael Fallon MP (Conservative, Sevenoaks) Rt Hon David Heathcoat-Amory MP (Conservative, Wells) Norman Lamb MP (Liberal Democrat, Norfolk North) John Mann MP (Labour, Bassetlaw) Mr George Mudie MP (Labour, Leeds East) Mr James Plaskitt MP (Labour, Warwick and Leamington) Mr Robert Walter MP (Conservative, North Dorset) Powers The Committee is one of the departmental select committees, the powers of which are set out in the House of Commons Standing Orders, principally in SO No. 152. These are available on the Internet via www.parliament.uk The Committee has power to appoint a Sub-committee, which has similar powers to the main Committee, except that it reports to the main Committee, which then reports to the House. All members of the Committee are members of the Sub- committee, and its Chairman is Mr Michael Fallon. Publications The Reports and evidence of the Committee are published by The Stationery Office by Order of the House.
    [Show full text]
  • Taxation and Voting Rights in Medieval England and France
    TAXATION AND VOTING RIGHTS IN MEDIEVAL ENGLAND AND FRANCE Yoram Barzel and Edgar Kiser ABSTRACT We explore the relationship between voting rights and taxation in medieval England and France. We hypothesize that voting was a wealth-enhancing institution formed by the ruler in order to facili- tate pro®table joint projects with subjects. We predict when voting rightsand tax paymentswill be linked to each other, as well asto the projectsinducing them, and when they will become separated. We classify taxes into three types: customary, consensual and arbitrary. Customary taxes that did not require voting were dominant in both countriesin the early medieval period. Thesepay- ments, ®xed for speci®c purposes, were not well suited for funding new, large-scale projects. Consensual taxation, in which voting rightsand tax paymentswere tightly linked, wasusedto ®nance new, large-scale collective projects in both England and France. Strong rule-of-law institutions are necessary to produce such taxes. In England, where security of rule remained high, the rela- tionship between tax payments and voting rights was maintained. In France, an increase in the insecurity of rule, and the accompany- ing weakening of voting institutions, produced a shift to arbitrary taxation and a disjunction between tax payments and voting rights. These observations, as well as many of the details we con- sider, are substantially in conformity with the predictions of our model. KEY WORDS . medieval history . taxation . voting Introduction The relationship between taxation and voting rights has been a central issue in political philosophy and the cause of signi®cant poli- tical disputes, as `no taxation without representation' exempli®es.
    [Show full text]
  • Statute Law Revision Bill 2007 ————————
    ———————— AN BILLE UM ATHCHO´ IRIU´ AN DLI´ REACHTU´ IL 2007 STATUTE LAW REVISION BILL 2007 ———————— Mar a tionscnaı´odh As initiated ———————— ARRANGEMENT OF SECTIONS Section 1. Definitions. 2. General statute law revision repeal and saver. 3. Specific repeals. 4. Assignment of short titles. 5. Amendment of Short Titles Act 1896. 6. Amendment of Short Titles Act 1962. 7. Miscellaneous amendments to post-1800 short titles. 8. Evidence of certain early statutes, etc. 9. Savings. 10. Short title and collective citation. SCHEDULE 1 Statutes retained PART 1 Pre-Union Irish Statutes 1169 to 1800 PART 2 Statutes of England 1066 to 1706 PART 3 Statutes of Great Britain 1707 to 1800 PART 4 Statutes of the United Kingdom of Great Britain and Ireland 1801 to 1922 [No. 5 of 2007] SCHEDULE 2 Statutes Specifically Repealed PART 1 Pre-Union Irish Statutes 1169 to 1800 PART 2 Statutes of England 1066 to 1706 PART 3 Statutes of Great Britain 1707 to 1800 PART 4 Statutes of the United Kingdom of Great Britain and Ireland 1801 to 1922 ———————— 2 Acts Referred to Bill of Rights 1688 1 Will. & Mary, Sess. 2. c. 2 Documentary Evidence Act 1868 31 & 32 Vict., c. 37 Documentary Evidence Act 1882 45 & 46 Vict., c. 9 Dower Act, 1297 25 Edw. 1, Magna Carta, c. 7 Drainage and Improvement of Lands Supplemental Act (Ireland) (No. 2) 1867 31 & 32 Vict., c. 3 Dublin Hospitals Regulation Act 1856 19 & 20 Vict., c. 110 Evidence Act 1845 8 & 9 Vict., c. 113 Forfeiture Act 1639 15 Chas., 1. c. 3 General Pier and Harbour Act 1861 Amendment Act 1862 25 & 26 Vict., c.
    [Show full text]
  • Abolishing the Crime of Public Nuisance and Modernising That of Public Indecency
    International Law Research; Vol. 6, No. 1; 2017 ISSN 1927-5234 E-ISSN 1927-5242 Published by Canadian Center of Science and Education Abolishing the Crime of Public Nuisance and Modernising That of Public Indecency Graham McBain1,2 1 Peterhouse, Cambridge, UK 2 Harvard Law School, USA Correspondence: Graham McBain, 21 Millmead Terrace, Guildford, Surrey GU2 4AT, UK. E-mail: [email protected] Received: November 20, 2016 Accepted: February 19, 2017 Online Published: March 7, 2017 doi:10.5539/ilr.v6n1p1 URL: https://doi.org/10.5539/ilr.v6n1p1 1. INTRODUCTION Prior articles have asserted that English criminal law is very fragmented and that a considerable amount of the older law - especially the common law - is badly out of date.1 The purpose of this article is to consider the crime of public nuisance (also called common nuisance), a common law crime. The word 'nuisance' derives from the old french 'nuisance' or 'nusance' 2 and the latin, nocumentum.3 The basic meaning of the word is that of 'annoyance';4 In medieval English, the word 'common' comes from the word 'commune' which, itself, derives from the latin 'communa' - being a commonality, a group of people, a corporation.5 In 1191, the City of London (the 'City') became a commune. Thereafter, it is usual to find references with that term - such as common carrier, common highway, common council, common scold, common prostitute etc;6 The reference to 'common' designated things available to the general public as opposed to the individual. For example, the common carrier, common farrier and common innkeeper exercised a public employment and not just a private one.
    [Show full text]