Bates' Case
Encyclopedia
Bates's Case was an important English
legal case
in the Court of the Exchequer in 1606. The case is sometimes cited as the Case of Impositions.
John Bates was a merchant of the Levant Company
. He refused to pay the import duty on currants imposed by James I
, and the matter was taken to the Court of the Exchequer. Bates lost, and this had the effect that such impositions were extended, giving the Treasury
a "windfall".
The judgement of the Barons of the Exchequer was that
It followed that the Crown
could impose a duty on imported currants if this was done to regulate foreign trade, and not simply to raise revenue.
Sir Richard Lane
's Reports in the court of exchequer, published posthumously in 1657, contained an important report of Sir Thomas Fleming
's opinion in this case.
Kingdom of England
The Kingdom of England was, from 927 to 1707, a sovereign state to the northwest of continental Europe. At its height, the Kingdom of England spanned the southern two-thirds of the island of Great Britain and several smaller outlying islands; what today comprises the legal jurisdiction of England...
legal case
Case law
In law, case law is the set of reported judicial decisions of selected appellate courts and other courts of first instance which make new interpretations of the law and, therefore, can be cited as precedents in a process known as stare decisis...
in the Court of the Exchequer in 1606. The case is sometimes cited as the Case of Impositions.
John Bates was a merchant of the Levant Company
Levant Company
The Levant Company, or Turkey Company, was an English chartered company formed in 1581, to regulate English trade with Turkey and the Levant...
. He refused to pay the import duty on currants imposed by James I
James I of England
James VI and I was King of Scots as James VI from 24 July 1567 and King of England and Ireland as James I from the union of the English and Scottish crowns on 24 March 1603...
, and the matter was taken to the Court of the Exchequer. Bates lost, and this had the effect that such impositions were extended, giving the Treasury
HM Treasury
HM Treasury, in full Her Majesty's Treasury, informally The Treasury, is the United Kingdom government department responsible for developing and executing the British government's public finance policy and economic policy...
a "windfall".
The judgement of the Barons of the Exchequer was that
It followed that the Crown
The Crown
The Crown is a corporation sole that in the Commonwealth realms and any provincial or state sub-divisions thereof represents the legal embodiment of governance, whether executive, legislative, or judicial...
could impose a duty on imported currants if this was done to regulate foreign trade, and not simply to raise revenue.
Sir Richard Lane
Richard Lane (barrister)
Sir Richard Lane was an English barrister who practised mostly in the Court of Exchequer. He acted as defence counsel to the Earl of Strafford when he was impeached and attainted, and also represented Archbishop Williams and eleven other bishops who were imprisoned in the Tower of London in...
's Reports in the court of exchequer, published posthumously in 1657, contained an important report of Sir Thomas Fleming
Thomas Fleming (judge)
Sir Thomas Fleming was an English member of Parliament and judge, whose most famous case was the trial of Guy Fawkes in relation to the Gunpowder Plot...
's opinion in this case.