The Attorney-General v Patrick M'Cormack

• Jurisdiction: Ireland
• Judgment Date: 13 June 1903
• Date: 13 June 1903
• Court: King's Bench Division (Ireland)

THE ATTORNEY-GENERAL

and

PATRICK M'CORMACK

K. B. Div.

Practice — Revenue — Pleading — Information — Defence — Plea of general issue.

Allen v. SharpENR 2 Exch. 352.

Attorney-General v. AlexanderELR L. R. 10 Ex. 20.

Attorney-General v. AllgoodENR Parker, p. 1.

Attorney-General v. BlackELR L. R. 6 Ex. 78.

Attorney-General v. BorrodaleENR 1 Price, 148.

Attorney-General v. ChurchillENR 8 M. & W. 171.

Attorney-General v. ClercENR 12 M. & W. 640.

Attorney-General v. DonaldsonENR 7 M. & W. 422.

Attorney-General v. Lancashire and Yorkshire Railway CompanyENR 2 H. & C. 792.

Attorney-General v. M'Donnel 2 Jones, 124.

Attorney-General v. RadloffENR 10 Exch. 84.

Attorney-General v. SewellENR 4 M. & W. 77.

Attorney-General v. SullyENRENR 4 H. & N. 769; 5 H. & N. 711.

Birmingham v. ShawELR 10 Q. B. D. 868.

Charleton v. Alway 11 A. & E. 993.

Guardians New Ross Union v. ByrneUNK 30 L. R. Ir. at p. 164.

Murphy v. Lyons 9 Ir. Jur. (N. S.) 345.

Patchett v. BancroftENR 7 T. R. 367.

Sewell's CaseENR 4 M. & W. 77.

Simpkin v. RobinsonUNK 45 L. T. (N. S.) 221.

Sully's CaseENRENR 4 H. & N. 769; 5 H. & N. 711.

TOL. II.] KING'S BENCH DIVISION. 517 THE ATTORNEY-GENERAL v. PATRICK B. Div. M'CORMACK (1). 1903. June 10, 13. Practice—Revenue—Pleading—Information—Defence—Plea of general issue. A defendant to an information brought by the Attorney-General on the Revenue Side of the King's Bench Division to enforce payment of income tax is entitled to plead the general issue. MOTION ON NOTICE. By an information on the Revenue Side of this Division filed on the 27th April, 1903, the Attorney-General, prosecuting for His Majesty, alleged that the defendant was indebted to His Majesty in two several sums of £1 3s. 11d. and £2 16s. 6d., assessed upon the defendant for the duties of income tax in respect of certain lands and hereditaments in the county of RosÂcommon for the year ending 5th April, 1902. The information concluded in these terms :—" Wherefore the said Attorney-General, who prosecutes as aforesaid, prayeth the consideration of the Court in the premises, and that the said sums of money so due, amounting in the whole to the sum of £4 0s. 5d., may be adjudged to His Majesty." Notice to plead to this information was served on the defendant on the 27th April, 1903 ; and on the 7th May, 1903, the defendant filed the following defence :—" The said Patrick M'Cormack does not owe and never did owe to His Majesty the several sums of money in the said information or any of them or any part thereof." Counsel for the Attorney-General now applied for an order that this defence should be set aside on the ground that the same was irregular and embarrassing, and disclosed no legal defence to the information. Coll, for the Attorney-General, in support of the motion.. (1) Before GIBSON and BOYD, JJ. K. B. Div. 1903. ATTY.-GEN...