John Cooke & Company Pty Ltd v Commonwealth [1922] HCA 60

v% LighToLLer.

=a

sen dence : 1924) Mi 69 I v Lane (Native Reeear eat is ey H.C. or A. 1921-1922. ca Sypney,

| Mevsovsse, DHE CENTRAL WOOL COMMITTEE AND

Mar. 13, 1922.

SypNey,

Knox ¢.J., Gavan Dutty

and Starke JJ.

28-30,

HIGH COURT

Appeal allowed. Judgment of Supreme Co Queensland discharged. Declare that assessment by the Commissioner of Duties is not contrary to law and thattl cession duty to be paid by the several be ficiaries ought to be charged separately not as in the case of a legacy to one p Costs in Supreme Court and of this appeal

to be paid by respondent.

Solicitors for the appellant, H. J. H. Henchman, Acting

Solicitor of Queensland. Solicitors for the respondent, Foxton, Hobbs & Macnish. ; J.1gg

(HIGH COURT OF AUSTRALIA.) —

JOHN COOKE & COMPANY PROPRIETARY ] LIMITED AND ANOTHER. - ee

AGAINST

THE COMMONWEALTH AND OTHERS. DerrEnpants

FIELD AND OTHERS . . . « . PLamnnirl

AGAINST

OTHERS : } ae

Contract—Evidence—Acuisition of Australian wool clips by Imperial Go Rights of suppliers of wool against Commonwealth and Central' Wool Commit War Precautions Act 1914-1916 (No. 10 of 1914—No. 3 of 1916), sec. 4— Precautions (Wool) Regulations 1916 (Statutory Rules 1916, No, 322), regs. 10, 1 24, 26—War Precautions (Sheepskins) Regulations 1916 (Statutory Rules No. 821), reg. 1[S—Ruiles of the High Court 1911, Order II., 7.9 ; Order IV. 11

31 C.L.R.] OF AUSTRALIA.

About November 1916 the Imperial Government proposed to the Common- wealth Government to purchase the whole of the Australian wool clip for the season 1916-1917. Acting upon a proposal made by a conference of repre- sentatives of the wool trade in Australia, the Imperial Government agreed that the wool clip should be secured on its behalf by the Commonwealth Govern- ment on the basis substantially of a certain average price per pound of greasy wool, promising to share with the Commonwealth Government the profits which might arise from the sale of wool not required for military purposes. For the purpose of carrying out this agreement and pursuant to the War Precautions Act 1914-1916, the War Precautions (Wool) Regulations 1916 and the War Precautions (Sheepskins) Regulations 1916 were then made. The owners of shorn wool and of skin wool submitted their wool for appraisement and sale under those regulations, and the Imperial Government paid the Commonwealth Government for all wool so appraised and supplied to it through the Central Wool Committee set up under those regulations. 'The Central Wool Committee undertook the duty of distributing among the sup- pliers of wool the purchase-money and the above-mentioned share of profits as well as other profits which accrued in carrying out the transaction. The same arrangements were made and carried out for the wool clips of several subsequent seasons.