Mills v Parkes - [1914] HCA 34

MILLS (COLLECTOR OF CUSTOMS FOR NEW

SOUTH WALES)

PARKES AND ANOTHER

DEFENDANTS.

MILLS (COLLECTOR OF CUSTOMS FOR NEW

SOUTH WALES) PARKES Customs-Customs security-Loss of goods upon wharf-Unavoidable accident-

Burden of proof-Customs Act 1901 (No. 6 of 1901), secs. 42, 44, 48.

The defendants, one of whom, P., was the agent of a certain ship, entered into a Customs security by which they acknowledged themselves bound to the Customs in the sum of £500 subject to certain conditions, one being that if goods discharged from any ship of which P. was agent should be safely and securely kept on a sufferance wharf or in a shed thereon and there preserved Gavan Duffy JJ. in good state and condition free from all loss or damage, save such as might arise from unavoidable accident, and another that if the duty due or to accrue due on such goods should be paid or the goods be exported, the security should be discharged. Certain goods were landed on a sufferance wharf from a ship of which P. was agent, and then disappeared, there being no evidence

Held, that the onus lay upon the defendants of proving that the loss of the goods arose through unavoidable accident, and that in the absence of such proof, the duty not having been paid, the defendants were liable in an action upon the security.

18 CLR 190

SPECIAL CASE.

Two actions were brought in the High Court by Stephen Mills, the Collector of Customs for New South Wales-one (1913, No. 7) against George Arthur Parkes and the Queensland Insurance Co. PARKES,

Ltd. to recover the sum of £500 being the stated liability of the defendants jointly and severally as subscribers to a Customs security dated 12th August 1910, given by the defendants pur- suant to the Customs Act 1901, and the other (1913, No. 8) against George Arthur Parkes to recover the sum of £68 12s., alleged to be due for duties of Customs in respect of certain tobacco imported into the Commonwealth at Sydney in the S.S. Birkenfels, of which goods the defendant was alleged to be the owner within the meaning of the Customs Act 1901-1910.

The Customs security was as follows:-" By this security the subscribers are, pursuant to the Customs Act 1901, bound to the Customs of the Commonwealth of Australia in the sum of £500 sterling subject only to these conditions: that if all goods discharged from any vessel belonging to or under charter to George Arthur Parkes or of which said vessel the said George Arthur Parkes acts as agent, or over which he exercises control or power of disposition, which goods are deposited upon any sufferance wharf in Port Jackson in the State of New South Wales or in any store or shed situate upon any such sufferance wharf without payment of duty, shall while they shall be and remain upon any such wharf or in any such store or shed be safely and securely kept upon any…

Grounds of appeal

[14] The appellant contends that the primary judge erred in finding that the respondent had discharged the onus of establishing the matters required under the relevant provision.

[15] It was submitted that his Honour failed to give adequate weight to the evidence of the second witness, and that the findings of fact were not reasonably open on the material before the Court.

[16] The respondent, for its part, submits that no error is disclosed, and that the conclusions reached were well within the range of outcomes available to the primary judge.

Consideration

[17] It is convenient to deal first with the question of construction, as the resolution of that issue informs the remaining grounds advanced by the appellant.

[18] For the reasons that follow, we are of the view that the appeal should be allowed in part and the matter remitted for further determination.

Keep reading for free

Create a free CaseChat account to read Mills v Parkes and more:

Read every judgment in full
Ask AI and get answers linked to paragraphs
See how each paragraph was cited in later cases
Download judgments as PDF or Word

Continue with Google

One click creates your free account or signs you in.

By continuing you agree to the Terms and Privacy Policy.

Details

Case: [1914] HCA 34
Decision Date: 21 May 1914

CaseChat Overview and Summary

In an action before the High Court of Australia, Stephen Mills, the Collector of Customs for New South Wales, sued George Arthur Parkes and Queensland Insurance Co. Ltd. on a Customs security for £500. The security was given by the defendants to ensure the safe keeping of goods discharged from a vessel for which Parkes acted as agent, on a sufferance wharf or shed, free from loss or damage except from unavoidable accident, and that duties would be paid or goods exported. Certain tobacco was landed on the wharf and subsequently disappeared, with no evidence presented to suggest the loss was due to unavoidable accident.

The legal issues before the court were whether the defendants were liable under the Customs security for the loss of the goods, and whether George Arthur Parkes was personally liable for the unpaid duties on the tobacco. The court was required to determine the burden of proof regarding unavoidable accident and the extent of the defendants' obligations under the security agreement and the Customs Act 1901.

The High Court held that the onus lay upon the defendants to prove that the loss of the goods arose from an unavoidable accident. As no such proof was provided, and the duties on the goods had not been paid, the conditions of the security were not met. Consequently, the defendants were found liable under the security. The court also considered a separate claim against Parkes for the unpaid duties, but as the parties agreed that the amount of the duty (£68 12s.) would satisfy the judgment in either action, and the second action was not fully argued, no costs were awarded for that part of the proceedings.

Orders