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[Exchequer Case.
Expenses. — Statute, 7 and 8 Geo. IV. cap. 53 (General Management and Regulation Excise Act) secs. 83 and 84.
By the Statute 7 and 8 Geo. IV. cap. 53, see. 83, an appeal against a judgment by Justices of Peace is directed to be taken “at and immediately upon the giving of the judgment.” Held that an appeal taken ten days after was incompetent.
Opinions ( per curiam) that after judgment has been pronounced by the Justices at Quarter Sessions it is irregular to state a case for the opinion and direction of the Court.
Held, distinguishing the case from that of R. v. Beattie (December 18, 1866, 5 Macph. 191),
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that the Court of Exchequer has power to award expenses where a case has been irregularly or incompetently stated for their opinion, under the Act 7 and 8 Geo. IV. cap. 53, sec. 84.
This was a case from the Quarter Sessions of Aberdeenshire for the opinion and judgment of the Court of Exchequer.
William Middleton, farmer, Greystone, was prosecuted under the Gun Licence Act 1870 (33 and 34 Vict. cap. 57), see. 7, for having carried and used a gun without a licence. On the 19th December 1877 the complaint was heard at Petty Sessions before the Justices of the county of Aberdeen, and dismissed not proven. On the 29th of December the supervisor of Excise served notice of appeal, and the case was heard before the Quarter Sessions on 22d January 1878.
The respondent objected to the competency of the appeal, in respect that notice of it had not been given in writing “at and immediately upon the giving of the judgment, ” as required by 7 and 8 Geo. IV. cap. 53, sec. 83, but ten days after. That section further provided that if the appeal was against a conviction in a penalty, the amount of the penalty inflicted should, within three days after the giving of the judgment, be deposited with the officers of Excise.
The Justices sustained the objection, and dismissed the appeal by a majority of four to three.
On the craving of the appellant James Sumner, one of Her Majesty's officers of Excise, this case was stated for the opinion of the Court of Exchequer in terms of section 84 of the above statute. That section, after stating what the powers of Quarter Sessions on appeal were, went on thus—“Provided always, that it shall be lawful for such Commissioners of Appeal, and Justices of the Peace at such General Quarter Sessions … at their discretion to state the facts of any case on which such appeal shall be made specially for the opinion and direction of the Court of Exchequer” &c.
Argued for the appellant—The words “immediately after” were not peremptory; they inferred a reasonable time after, which time must be judged by the circumstances of the case.
Authorities— Christie v. Richardson, 10 M. and W. 688; Reg. v. Aston, 19 L.J. 237, M.C.; Bell's Law of Excise, 62; Douglas’ Excise Law, 86.
The respondent was not called upon, and it was not then stated that he had an objection to the competency of the appeal under the 84th section of the Act above quoted.
At advising—
On a motion by the respondent for expenses—
Argued for the appellant—It was out of the power of the Court to award expenses against the Crown— White v. Simpson, Nov. 28, 1862, 1 Macph. 72; R. v. Beattie, Dec. 18, 1866, 5 Macph. 191; R. v. Gilroys, March 20, 1866, 4 Macph. 656, where the judgment of the Quarter Sessions was for the defendant, and a case stated at the request of the Crown; and R. v. Caird, Jan. 18, 1867, 5 Macph. 288, where, after conviction, a case was stated on the craving of the defendant. Alison v. Watson, Dec. 2, 1862, 1 Macph. 87, was a cause in the Court of Exchequer.
Argued for respondent—There was a distinction between the present case and that of Beattie. Here the Justices had decided, and the case was incompetently stated. In Beattie's case, the Justices being equally divided, stated a case for the advice of the Court, and decided upon that advice.
Authorities— Quarter Sessions of Perth, Nov. 30 and Dec. 18, 1861, 24 D. 221; Alison v. Watson, Dec. 2, 1862, 1 Macph. 87.
The Court took time to consider the question of expenses.
At advising—
The Excise therefore have brought this case unsuccessfully, and in my opinion incompetently,
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But the question of expenses involved a point which the respondent's counsel would have taken earlier if there had been opportunity, namely, that the case itself had been incompetently stated, having been stated not before but after the judgment of the Quarter Sessions had been pronounced, and that therefore it could not be in terms of the statute a case for the direction and guidance of the Quarter Sessions, at least in the particular prosecution now in question.
I am inclined to think this objection well founded. The intention of the statute was to enable the Justices to obtain directions how they were to decide any particular question of law. When the Justices ask such directions they should suspend their decision until the directions are obtained. Here they have not done so. They have decided the case out and out by a judgment which is not subject to any review or appeal, but which is in itself final, and then, on the request of the unsuccessful party who has lost his case, they state this Special Case for the opinion of the Court of Exchequer, not to enable the Justices to decide, but simply asking whether the decision which they have given, and which cannot now be altered, is right or wrong. The accused stands assoilzied by a majority of his judges, and there is no power anywhere to change this acquittal into a decree of condemnation. Now if on the craving of an excise officer an incompetent case is obtained, I think the respondent is entitled to the expense of opposing it, and, on this ground alone, I am for giving expenses against the appellant.
It may be otherwise when a case is honestly stated by the Justices for their own guidance, and where they delay judgment. It may also be otherwise even when judgment is given conditionally and subject to a case stated to Exchequer, and in this view I do not think it is necessary to consider the effect of the decisions in the cases of White v. Simpson and The Queen v. Beattie, and other cases referred to at the Bar.
In the case of Alison v. Watson the Court had no difficulty in giving expenses to the Crown. In view of these contrary opinions, I am not going to lay down that it is out of our power to give expenses against the Crown. But here we have a case stated which is not in terms of the statute. The case there provided for is one for the guidance of the Quarter Sessions; it may be open to them to decide the case before coming here, but the stated case must bear that the question is still open. This is not the case here, and I agree with your Lordships that we are quite entitled to give the respondent his expenses.
The opinion of the Court was that the appeal from the Petty to the Quarter Sessions was incompetent, and expenses were given against the appellant.
Counsel for Appellant—Solicitor-General (Macdonald)— Rutherfurd. Agent—Solicitor of Inland Revenue.
Counsel for Respondent—Dean of Faculty (Fraser)— Rhind. Agent— W. G. Roy, S.S.C.