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be written on notepaper. He said he had "drawn cheques on the backs of menus, on napkins, on handkerchiefs, on the labels of wine bottles; all these cheques had been duly honoured by his bank and passed through the
Bankers' Clearing House". He thought that there was no distinction in law between a cheque on a napkin and a cheque on a cow.
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He testified that he had tendered a cheque in payment of income tax. A cheque was only an order to a bank to pay money to the person in possession of the cheque or a person named on the cheque, and there was nothing in law to say it must be on paper of specified dimensions. A cheque, he argued, could
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In relation to the criminal prosecution, Haddock said it was a nice thing if in the heart of the commercial capital of the world a man could not convey a negotiable instrument down the street without being arrested. If a disturbance was caused by a crowd, the policeman should arrest the crowd, not
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The case involved a Mr Albert
Haddock, often an ingenious litigant in Herbert's writing. In this case, Haddock had been in disagreement with the Collector of Taxes over the size of his tax bill. Haddock complained that the sum was excessive, particularly in view of the inadequate
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Another A. P. Herbert "misleading case" concerns "The egg of exchange". The question there was whether a cheque written on an egg could be paid into a bank, given the risk of the egg breaking or going bad. It was suggested that the cheque could be boiled.
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on 14 July 2004. In this, Mr. Haddock successfully argued that, during a period when judges had their salaries reduced by 30% because of financial emergency, they could not hear cases relating to the Inland
Revenue because they had a
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Sir Joshua informed the court that the collector did try to endorse the cheque on its back, in this case on the abdomen. However, Sir Joshua explained: "he cow ... appeared to resent endorsement and adopted a menacing posture."
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confirmed that a two-penny stamp was affixed to the dexter horn of the cow. The collector declined the cow, objecting that it would be impossible to pay it into a bank account. Haddock suggested that he
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The judge, sympathetic to
Haddock, found in his favour on the tax claim and prosecution for causing a disturbance. By tendering and being refused the cow, the other parties were
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A commonly cited example is tax protests in the United
Kingdom in the 1970s when taxpayers would print their cheques on rigid boards measuring approximately 3 feet by 1½ feet.
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When asked as to motive, he said he had not a piece of paper to hand. Horses and other animals used to be seen frequently in the streets of London. He admitted on
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can be written on any durable material, including the horn of a cow. If the horn is still attached to the cow, the husband must give the wife the whole cow.
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Haddock appeared at the offices of the
Collector of Taxes and delivered a white cow "of malevolent aspect". On the cow was stencilled in red ink:
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observed: "The circumstances which gave rise to the case before us are, in terms of its genesis, reminiscent of those described in the case of
241:) published an article on the case in 1967, assuming it to have been factual. This was reported in the introduction to a later edition of
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that he may have had in his mind an idea to ridicule the taxman. "But why not? There is no law against ridiculing the income tax."
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Negotiable instruments and other legal documents have been written on unusual surfaces. Documented cases provide illustrations of
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he believed that he received from that
Government in service. Eventually the Collector demanded £57 and 10 shillings.
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Pay the
Collector of Taxes, who is no gentleman, or Order, the sum of fifty seven pounds £57/0/0 (and may he rot!)
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The collector abandoned the attempt and declined to take the cheque. Haddock led the cow away and was arrested in
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the cow to a third party to whom he might owe money, adding that "there must be many persons in that position".
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into the tractor's fender. The fender was probated and stood as his will, and is currently on display at the
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Victor
Chandeler International Ltd v The Commissioners of Custom and Excise and Teletext Limited
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was dramatised for BBC television as "The
Negotiable Cow" as the opening of the first series of
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An often-cited example is a Canadian farmer who, while trapped under his own tractor, carved a
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Although the case is fictitious, it has been referred to in judicial decisions.
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During the hearing, the fictitious judge, Sir Basil String, enquired whether
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Haddock tendered the cow in payment of his bill and demanded a receipt.
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for causing an obstruction, leading to the co-joined criminal case,
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473:(1926) 43 TLR 71. The will was rejected from probate.
58:) is a fictitious legal case written by the humorist
495:The Last Will and Testament of Cecil George Harris
261:being written on a variety of strange surfaces.
118:had been paid. The prosecutor, Sir Joshua Hoot
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226:stated that a document, in the context of the
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391:. New York. UPI. 31 July 1967. p. A-8.
77:(Methuen, 1930). The case evolved into an
274:University of Saskatchewan College of Law
73:. It was first published in book form in
102:To the London and Literary Bank, Limited
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75:More Misleading Cases in the Common Law
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257:on the side of empty egg-shells, and
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299:Yet another "misleading case", also
493:On Campus News, January 23, 2009:
585:Excerpt from the Texas bar website
395:from the original on 25 April 2023
228:Betting and Gaming Duties Act 1981
210:Board of Inland Revenue v. Haddock
175:Board of Inland Revenue v. Haddock
71:Misleading Cases in the Common Law
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385:"A Check Can Be Written on a Cow"
51:Board of Inland Revenue v Haddock
572:Excerpt of the article from the
221:[1999] EWHC 214 (Ch)
179:A. P. Herbert's Misleading Cases
329:A.P. Herbert's Misleading Cases
303:, was cited in a debate in the
166:from then demanding it later.
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580:Urban legends reference page
403:– via Newspapers.com.
237:(formerly published by the
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249:Comparable real life cases
204:(2002) at paragraph 1 the
615:Cattle in popular culture
364:373 Md. 672; 821 A.2d. 22
206:Maryland Court of Appeals
202:Messing v Bank of America
69:as part of his series of
553:: CS1 maint: location (
529:"House of Lords Hansard"
301:Inland Revenue v Haddock
291:Similar fictional cases
215:In the English case of
189:as Mr Justice Swallow.
389:Memphis Press-Scimitar
235:Memphis Press-Scimitar
185:as Albert Haddock and
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239:E. W. Scripps Company
170:Television adaptation
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27:Fictitious legal case
451:on 24 November 2017
224:Mr Justice Lightman
85:Summary of the case
600:Fictional lawsuits
421:. 31 December 1998
56:the negotiable cow
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533:Stationery Office
441:"chose in action"
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310:personal interest
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531:. (pt 23):
270:law library
183:Roy Dotrice
141:R v Haddock
594:Categories
509:Gittin 2.3
415:"Cash Cow"
281:Jewish law
116:stamp duty
539:26 August
316:Footnotes
193:Citations
549:cite web
399:25 April
393:Archived
346:(1935),
164:estopped
67:magazine
506:Mishnah
352:Methuen
272:of the
259:cheques
125:endorse
610:Humour
518:15a-b.
516:Eruvin
419:Snopes
255:wills
219:
159:him.
65:Punch
555:link
541:2010
469:See
457:2019
427:2019
401:2023
62:for
285:get
279:In
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200:In
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