Negotiable cow
Encyclopedia
Board of Inland Revenue v Haddock (also known as "the negotiable cow") is a fictitious legal case written by the humorist A. P. Herbert
for Punch magazine
as part of his series of Misleading Cases in the Common Law. It was first published in book form in More Misleading Cases in the Common Law (Methuen, 1930). The case evolved into an urban legend
.
he believed that he received from that Government in service. Eventually the Collector demanded £57 and 10 shillings.
Haddock appeared at the offices of the Collector of Taxes and delivered a white cow "of malevolent aspect". On the cow was stencilled in red ink:
Haddock tendered the cow in payment of his bill and demanded a receipt.
During the hearing, the fictitious judge, Sir Basil String, enquired whether stamp duty
had been paid. The prosecutor, Sir Joshua Hoot KC
confirmed that a two-penny stamp was affixed to the dexter horn of the cow. The collector declined the cow, objecting that it would be impossible to pay it into a bank account. Haddock suggested that he endorse the cow to a third party to whom he might owe money, adding that "there must be many persons in that position".
Sir Joshua informed the court that the collector did try to endorse the cheque on its back, in this case on the abdomen. However, Sir Joshua explained: "[t]he cow ... appeared to resent endorsement and adopted a menacing posture."
The collector abandoned the attempt and declined to take the cheque. Haddock led the cow away and was arrested in Trafalgar Square
for causing an obstruction, leading to the co-joined criminal case, R. v Haddock.
He testified that he had tendered a cheque in payment of income tax. A cheque was only an order to a bank to pay money to the person in possession of the cheque or a person named on the cheque, and there was nothing in law to say it must be on paper of specified dimensions. A cheque, he argued, could be written on notepaper. He said he had "drawn cheques on the backs of menus, on napkins, on handkerchiefs, on the labels of wine bottles; all these cheques had been duly honoured by his bank and passed through the Bankers’ Clearing House". He thought that there was no distinction in law between a cheque on a napkin and a cheque on a cow.
When asked as to motive, he said he had not a piece of paper to hand. Horses and other animals used to be seen frequently in the streets of London. He admitted on cross-examination
that he may have had in his mind an idea to ridicule the taxman. "But why not? There is no law against ridiculing the income tax."
In relation to the criminal prosecution, Haddock said it was a nice thing if in the heart of the commercial capital of the world a man could not convey a negotiable instrument down the street without being arrested. If a disturbance was caused by a crowd, the policeman should arrest the crowd, not him.
The judge, sympathetic to Haddock, found in his favour on the tax claim and prosecution for causing a disturbance. By tendering and being refused the cow, the other parties were estopped
from then demanding it later.
as Albert Haddock and Alastair Sim
as Mr Justice Swallow.
Herbert reported that the now defunct Memphis Press-Scimitar (formerly published by the E. W. Scripps Company
) published an article on the case in 1967, assuming it to have been factual.
on the side of empty egg-shells, and cheque
s being written on a variety of strange surfaces. In Canada during the 1930s, a farmer painted a cheque on the side of a cow and cashed it.
What ignites debate is whether the law in the case is correct. It is true that negotiable instruments do not require paper form (and nowadays electronic documents are common), and so long as they comply with basic requirements (contain an unconditional order to pay, the name of the drawer and drawee, the amount and a signature – see generally bill of exchange). However, in modern times most taxing statutes prescribe how payment must be made. Furthermore, banks also usually impose limitations or additional fees in their standard terms and conditions for not using the bank's pre-printed stationery. As such, it now appears unlikely that an irate taxpayer will seek to settle his or her debts with a farm animal.
Yet another "misleading case", also Inland Revenue v Haddock, was cited in a debate in the House of Lords
on 14 July 2004. In this, Mr. Haddock successfully argued that, during a period where judges had their salaries reduced by 30% because of financial emergency, they could not hear cases relating to the Inland Revenue because they had a personal interest in the outcome.
In Jewish law
a get
can be written on any durable material, including the horn of a cow. If the horn is still attached to the cow, the husband must give the wife the whole cow (Mishnah
Gittin 2.3
A. P. Herbert
Sir Alan Patrick Herbert, CH was an English humorist, novelist, playwright and law reform activist...
for Punch magazine
Punch (magazine)
Punch, or the London Charivari was a British weekly magazine of humour and satire established in 1841 by Henry Mayhew and engraver Ebenezer Landells. Historically, it was most influential in the 1840s and 50s, when it helped to coin the term "cartoon" in its modern sense as a humorous illustration...
as part of his series of Misleading Cases in the Common Law. It was first published in book form in More Misleading Cases in the Common Law (Methuen, 1930). The case evolved into an urban legend
Urban legend
An urban legend, urban myth, urban tale, or contemporary legend, is a form of modern folklore consisting of stories that may or may not have been believed by their tellers to be true...
.
Summary of the case
The case involved a Mr Albert Haddock, often an ingenious litigant in Herbert's writing. In this case, Haddock had been in disagreement with the Collector of Taxes over the size of his tax bill. Haddock complained that the sum was excessive, particularly in view of the inadequate considerationConsideration under English law
Consideration in English law is one of the three main building blocks of a contract. Consideration can be anything of value , which each party to a legally binding contract must agree to exchange if the contract is to be valid. If only one party offers consideration, the agreement is not legally a...
he believed that he received from that Government in service. Eventually the Collector demanded £57 and 10 shillings.
Haddock appeared at the offices of the Collector of Taxes and delivered a white cow "of malevolent aspect". On the cow was stencilled in red ink:
- To the London and Literary Bank, Limited
- Pay the Collector of Taxes, who is no gentleman, or Order, the sum of fifty seven pounds £57/0/0 (and may he rot!)
- ALBERT HADDOCK
Haddock tendered the cow in payment of his bill and demanded a receipt.
During the hearing, the fictitious judge, Sir Basil String, enquired whether stamp duty
Stamp duty
Stamp duty is a tax that is levied on documents. Historically, this included the majority of legal documents such as cheques, receipts, military commissions, marriage licences and land transactions. A physical stamp had to be attached to or impressed upon the document to denote that stamp duty...
had been paid. The prosecutor, Sir Joshua Hoot KC
Queen's Counsel
Queen's Counsel , known as King's Counsel during the reign of a male sovereign, are lawyers appointed by letters patent to be one of Her [or His] Majesty's Counsel learned in the law...
confirmed that a two-penny stamp was affixed to the dexter horn of the cow. The collector declined the cow, objecting that it would be impossible to pay it into a bank account. Haddock suggested that he endorse the cow to a third party to whom he might owe money, adding that "there must be many persons in that position".
Sir Joshua informed the court that the collector did try to endorse the cheque on its back, in this case on the abdomen. However, Sir Joshua explained: "[t]he cow ... appeared to resent endorsement and adopted a menacing posture."
The collector abandoned the attempt and declined to take the cheque. Haddock led the cow away and was arrested in Trafalgar Square
Trafalgar Square
Trafalgar Square is a public space and tourist attraction in central London, England, United Kingdom. At its centre is Nelson's Column, which is guarded by four lion statues at its base. There are a number of statues and sculptures in the square, with one plinth displaying changing pieces of...
for causing an obstruction, leading to the co-joined criminal case, R. v Haddock.
He testified that he had tendered a cheque in payment of income tax. A cheque was only an order to a bank to pay money to the person in possession of the cheque or a person named on the cheque, and there was nothing in law to say it must be on paper of specified dimensions. A cheque, he argued, could be written on notepaper. He said he had "drawn cheques on the backs of menus, on napkins, on handkerchiefs, on the labels of wine bottles; all these cheques had been duly honoured by his bank and passed through the Bankers’ Clearing House". He thought that there was no distinction in law between a cheque on a napkin and a cheque on a cow.
When asked as to motive, he said he had not a piece of paper to hand. Horses and other animals used to be seen frequently in the streets of London. He admitted on cross-examination
Cross-examination
In law, cross-examination is the interrogation of a witness called by one's opponent. It is preceded by direct examination and may be followed by a redirect .- Variations by Jurisdiction :In...
that he may have had in his mind an idea to ridicule the taxman. "But why not? There is no law against ridiculing the income tax."
In relation to the criminal prosecution, Haddock said it was a nice thing if in the heart of the commercial capital of the world a man could not convey a negotiable instrument down the street without being arrested. If a disturbance was caused by a crowd, the policeman should arrest the crowd, not him.
The judge, sympathetic to Haddock, found in his favour on the tax claim and prosecution for causing a disturbance. By tendering and being refused the cow, the other parties were estopped
Estoppel
Estoppel in its broadest sense is a legal term referring to a series of legal and equitable doctrines that preclude "a person from denying or asserting anything to the contrary of that which has, in contemplation of law, been established as the truth, either by the acts of judicial or legislative...
from then demanding it later.
Television adaptation
Board of Inland Revenue v. Haddock was dramatised for BBC television as "The Negotiable Cow" as the opening of the first series of A. P. Herbert's Misleading Cases in 1967, with Roy DotriceRoy Dotrice
Roy Dotrice, OBE is a British actor known for his Tony Award-winning Broadway performance in the revival of A Moon for the Misbegotten.-Life and career:...
as Albert Haddock and Alastair Sim
Alastair Sim
Alastair George Bell Sim, CBE was a Scottish character actor who appeared in a string of classic British films. He is best remembered in the role of Ebenezer Scrooge in the 1951 film Scrooge, and for his portrayal of Miss Fritton, the headmistress in two St. Trinian's films...
as Mr Justice Swallow.
Citations
Although the case is fictitious, it has been referred to in judicial decisions. See for example, Messing v Bank of America (2002) at paragraph 1. In Victor Chandeler International Ltd v The Commissioners of Custom and Excise and Teletext Limited Mr Justice Lightman stated that a document, in the context of the Betting and Gaming Duties Act 1981, "must be inanimate: neither a person nor A.P. Herbert's 'negotiable cow' can constitute a document."Herbert reported that the now defunct Memphis Press-Scimitar (formerly published by the E. W. Scripps Company
E. W. Scripps Company
The E. W. Scripps Company is an American media conglomerate founded by Edward W. Scripps on November 2, 1878. The company is headquartered inside the Scripps Center in Cincinnati, Ohio. Its corporate motto is "Give light and the people will find their own way."On October 16, 2007, the company...
) published an article on the case in 1967, assuming it to have been factual.
Comparable real life cases
Negotiable instruments and other legal documents have been written on unusual surfaces. Documented cases provide illustrations of willsWill (law)
A will or testament is a legal declaration by which a person, the testator, names one or more persons to manage his/her estate and provides for the transfer of his/her property at death...
on the side of empty egg-shells, and cheque
Cheque
A cheque is a document/instrument See the negotiable cow—itself a fictional story—for discussions of cheques written on unusual surfaces. that orders a payment of money from a bank account...
s being written on a variety of strange surfaces. In Canada during the 1930s, a farmer painted a cheque on the side of a cow and cashed it.
What ignites debate is whether the law in the case is correct. It is true that negotiable instruments do not require paper form (and nowadays electronic documents are common), and so long as they comply with basic requirements (contain an unconditional order to pay, the name of the drawer and drawee, the amount and a signature – see generally bill of exchange). However, in modern times most taxing statutes prescribe how payment must be made. Furthermore, banks also usually impose limitations or additional fees in their standard terms and conditions for not using the bank's pre-printed stationery. As such, it now appears unlikely that an irate taxpayer will seek to settle his or her debts with a farm animal.
Similar fictional cases
Another A. P. Herbert "misleading case" concerns "The egg of exchange". The question there was whether a cheque written on an egg could be paid into a bank, given the risk of the egg breaking or going bad. It was suggested that the cheque could be boiled.Yet another "misleading case", also Inland Revenue v Haddock, was cited in a debate in the House of Lords
House of Lords
The House of Lords is the upper house of the Parliament of the United Kingdom. Like the House of Commons, it meets in the Palace of Westminster....
on 14 July 2004. In this, Mr. Haddock successfully argued that, during a period where judges had their salaries reduced by 30% because of financial emergency, they could not hear cases relating to the Inland Revenue because they had a personal interest in the outcome.
In Jewish law
Halakha
Halakha — also transliterated Halocho , or Halacha — is the collective body of Jewish law, including biblical law and later talmudic and rabbinic law, as well as customs and traditions.Judaism classically draws no distinction in its laws between religious and ostensibly non-religious life; Jewish...
a get
Get (divorce document)
A is a divorce document, which according to Jewish Law, must be presented by a husband to his wife to effect their divorce. The essential text of the is quite short: "You are hereby permitted to all men," i.e., the wife is no longer a married woman, and the laws of adultery no longer apply...
can be written on any durable material, including the horn of a cow. If the horn is still attached to the cow, the husband must give the wife the whole cow (Mishnah
Mishnah
The Mishnah or Mishna is the first major written redaction of the Jewish oral traditions called the "Oral Torah". It is also the first major work of Rabbinic Judaism. It was redacted c...
Gittin 2.3