Attorney-General v Wilts United Dairies Ltd HL ((1922) 38 TLR 781)

Citation:Attorney-General v Wilts United Dairies Ltd HL ((1922) 38 TLR 781)

No online Judgment known. Library research may be required.

Rule of thumb:What happens if charges to use public services are excessively high? If charges for the public services are too high then they are legally deemed an illegal tax which does not have to be paid.

Background facts:The basic facts were that the Government were charging people too much to pick up products.

Parties argued:The Government argued that this was a rate commensurate with rates on the private market. The other party that was excessive & above basic costs with the Government making excess profit and therefore did not have to be paid.

Court held:This was deemed to be a tax rather than a fair cost, so it was not enforceable.

Ratio-decidendi:

‘... However the character of the transaction might be defined, in the end it remained that people were called upon to pay money to the Controller for the exercise of certain privileges. That imposition could only be properly described as a tax, which could not be levied except by direct statutory means...‘

Warning: This is not professional legal advice. This is not professional legal education advice. Please obtain professional guidance before embarking on any legal course of action. This is just an interpretation of a Judgment by persons of legal insight & varying levels of legal specialism, experience & expertise. Please read the Judgment yourself and form your own interpretation of it with professional assistance.