Lennon v Gibson and Howes Ltd

Lennon v Gibson and Howes Ltd involved a dispute over the assessment levied on sugar-cane received at a sugar mill, with William Lennon, the Secretary for Agriculture and Stock for Queensland, suing Gibson and Howes Ltd, the owners of a sugar mill, for non-payment of the assessment. The central legal issue was whether a mill-owner who treats and manufactures sugar-cane grown on his own plantation is liable for the assessment under the Regulation of Sugar Cane Prices Act 1915 (Qd). The Privy Council held that the terms "mill" and "cane-grower" in the Act should be given their natural meanings, and that the term "received" does not imply a transfer from another person to the mill-owner. Consequently, the mill-owner was liable for the assessment on sugar-cane grown by him, as it was received at the mill. The Privy Council reversed the decision of the High Court, reinstating the judgment of the Supreme Court of Queensland, which found in favour of the plaintiff. The Privy Council also ordered that the plaintiff recover his costs from the defendant in both the Supreme Court of Queensland and the High Court of Australia, and that there be no costs for the appeal.