Revenue Commissioners v Bradley

• Jurisdiction: Ireland
• Judgment Date: 01 January 1943
• Date: 01 January 1943
• Court: Supreme Court

High Court.

Supreme Court.

Revenue Commrs. v. Bradley

THE REVENUE COMMISSIONERS OF Éire éire

Complainants

and

HUGH BRADLEY, Defendant. (1)

Practice - Case Stated - Charge under s. 12, sub-s. 5 of the Customs and Inland Revenue Act, 1881 - Complaint at suit of Revenue Commissioners - Dismiss of charge on the merits - Case Stated under the Summary Jurisdiction Act,1867 (20 & 21 Vict. c. 43) - Whether open to defendant on Case Stated to object to competency of prosecutor - Whether Revenue Commissioners competent prosecutors - Defendant driving horse and cart containing pigs - Prohibition against importation of pigs into Éire éire - Defendant requested by customs and excise officers to drive to customs station and refusing to do so - Defendant resisting and obstructing officers in removing him from cart but not assaulting them - Whether a contravention of s. 12, sub-s. 5of the Customs and Inland Revenue Act, 1881 (44 Vict. c. 12) - Customs and Inland Revenue Act, 1879 (42 & 43 Vict. c. 21), s. 11.

Case Stated by the Justice of the District Court for the area of Lifford, pursuant to the provisions of the Summary Jurisdiction Act, 1857, on the application in writing of the complainants, the Revenue Commissioners of Éire éire, who were dissatisfied with the determination of the said Justice

(hereinafter set forth) as being erroneous in point of law, for the opinion of the High Court of Justice.

The Case Stated was as follows:—

"1. On the 24th day of April, 1940, the defendant appeared before me at the Lifford District Court, to which he had been remanded by a Peace Commissioner, on a charge as follows, viz.:—

You, the said defendant, on the 16th day of November, 1939, at Killygordon, in the County of Donegal, did unlawfully assault and obstruct John J. Hamilton and Hugh Connolly, Customs and Excise officers, in the discharge of their duties, contrary to s. 12, sub-s. 5 of the Customs and Inland Revenue Act, 1881.

2. Having heard the evidence of John J. Hamilton and Hugh Connolly, Officers of Customs and Excise, I found the following facts, viz.:—

(a) that the said John J. Hamilton and Hugh Connolly on the 16th day of November, 1939, were acting in the execution of their duty as such Customs officers, when at Killygordon, they stopped the defendant, who was driving a horse and cart containing young pigs, defendant being at this time acting as the servant of one, George Logue, the owner of said horse, cart and pigs.

(b) that on said date the importation into Éire éire of pigs, such as those in said cart, was prohibited.

(c) that Killygordon is an inland district, about six miles from the frontier between Éire éire and Northern Ireland.

(d) that the said Customs officers ordered the defendant to drive the horse and cart with the pigs to Castlefinn Customs station, which the defendant refused to do, stating he was ordered by the owner to deliver them elsewhere, and that on his refusal to carry out the order of the Customs officers they proceeded to take him off the cart and he resisted their doing so, and was by them forcibly removed from said cart.

(e) that the defendant obstructed the said John J. Hamilton and Hugh Connolly whilst in the execution of their duty as Customs officers, but did not assault them, or either of them.

3. Prior to the...