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Rex v Cronk (Cr. R. 64/1931.) [1931] EACA 32 (1 January 1931)
- Citation
- [1931] EACA 32
- Status
- Judgment
- Jurisdiction
- Uganda
- Court
- East African Court of Appeal
- Panel
- Barth CJ
- Case number
- Cr. R. 64/1931.
- Language
- English
More details
- Court
- East African Court of Appeal
- Panel
- Barth CJ
- Case number
- Cr. R. 64/1931.
- Language
- English
On this page
Professional case brief
Research organized from the available case record
01
Holding and result
The court held that the statutory phrase 'tax last payable' as used in section 13 of the Non-native Poll Tax Ordinance must be interpreted to mean the tax for the current year. This interpretation is necessary because, if the phrase referred only to the preceding year's tax, there would be no authority to require production of the receipt for the tax currently due. Since the accused was asked to produce his 1930 receipt in 1931, and the law only empowered the collector to require production of the current year's receipt, the conviction was not sustainable. The court agreed with the Resident Magistrate's construction in a subsequent case and found that the original conviction was based on a misinterpretation of the statute. Accordingly, the conviction was quashed and any fine paid was ordered to be refunded.
Court disposition
conviction quashed
Orders
- The conviction is quashed.
- The fine, if paid, must be refunded.
02
Material facts
Parties
Rex
ApplicantR. Cronk
RespondentAmounts and remedies
- Fine Imposed: KES 20
03
Procedural history
Posture
Criminal Revision / Judgment
04
Questions and positions
Legal issues
- 01
Whether the phrase 'tax last payable' in section 13 of the Non-native Poll Tax Ordinance refers to the tax for the current year or a previous year.
- 02
Whether the accused was lawfully required to produce the 1930 tax receipt under section 13.
Party arguments
- Applicant
- The accused argued that he had already exhibited his 1930 tax receipt at the District Commissioner's Office and was not required to produce it again.
- Respondent
- The Crown had the opportunity to support the conviction but declined to do so.
05
Court’s reasoning
Legal principles
- 01
Section 13, Non-native Poll Tax Ordinance; interpretation affirmed in Rex v. Flood, Criminal Case 3407 of 1931.
The phrase 'tax last payable' in section 13 of the Non-native Poll Tax Ordinance refers to the tax for the current year.
06
Ratio, limits and disposition
Ratio decidendi
The court held that the statutory phrase 'tax last payable' as used in section 13 of the Non-native Poll Tax Ordinance must be interpreted to mean the tax for the current year. This interpretation is necessary because, if the phrase referred only to the preceding year's tax, there would be no authority to require production of the receipt for the tax currently due. Since the accused was asked to produce his 1930 receipt in 1931, and the law only empowered the collector to require production of the current year's receipt, the conviction was not sustainable. The court agreed with the Resident Magistrate's construction in a subsequent case and found that the original conviction was based on a misinterpretation of the statute. Accordingly, the conviction was quashed and any fine paid was ordered to be refunded.
Obiter and limits
- The Crown had an opportunity to support the conviction and declined.
Court disposition
conviction quashed
- The conviction is quashed.
- The fine, if paid, must be refunded.
Source and reliance status
East African Court of Appeal
This page organises the available record for research. Confirm quotations, current status, and subsequent treatment against the official source before relying on the case.
Judgment reading view
Judgment text
The complete available source text.
East African Court of Appeal
Judgment
CRIMINAL REVISION.
Before SIR JACOB BARTH, C. J.
$REX$ (Original Complainant)
R. CRONK (Original Accused).
Cr. R. $64/1931$ .
Non-native Poll Tax Ordinance-Cap. 52-section 13-Production of receipt for payment of tax last payable.
*Held* $(21-7-31)$ :—That the words "tax last payable"; relate to tax for the current year.
Accused was charged and convicted under section 13 (2) and (3) of the Non-native Poll Tax Ordinance with refusing to $_{\rm turnish}$ certain information required by a collector $(R. M.)$ Nairobi Cr. Case 3285/31). He was sentenced to a fine of Sh.
20.
According to the record in the lower Court accused was asked by a collector to produce his tax receipt for 1930. $\mathbf{H}_{\mathbf{e}}$ declined to do so on the ground that he had previously exhibited. his 1930 receipt at the District Commissioner's Office.
In a subsequent case (R. M. Nairobi Cr. Case 3407/31) the Resident Magistrate held that the tax last payable refers to the tax for the current year and asked the Supreme Court, if his interpretation in the subsequent case was correct, to revise the sentence in the earlier case.
ORDER.—The accused was on 27th June, 1931, fined for breach of section 13 (2) and (3) of the Non-native Poll Tax Ordinance, in that he failed to produce his poll tax receipt for 1930 when called upon. In a subsequent case $\text{Rex } v$ . Flood, Criminal Case 3407 of 1931, the learned Magistrate has held that the receipt for the payment of the "tax last payable" can only refer to the tax for the current year, and has suggested. that the conviction in this case be revised.
I am in agreement with the learned Magistrate's construction of this phrase as used in section 13 of the Ordinance: as he very appositely observes if the "tax last payable" referred to the tax for the preceding year there would be no power to call for the receipt for the tax payable in the current year.
The conviction in this case is accordingly quashed and the fine if paid must be refunded. I may add the Crown has had an opportunity of supporting the conviction in this case and has declined.
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