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Perpetual Executors and Trustees Association of Australia Ltd v FCT   flag  92

[1948] HCA 24; (1948) 77 CLR 1; [1948] 2 ALR 448
High Court of Australia
Australia - Commonwealth
22nd September, 1948

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Credit Corporation Services Pty Ltd Acn 082 928 872 v Adam (Civil Dispute) [2024] ACAT 85 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 19 Nov 2024 AustLII flag
FVA v Commissioner of Police, NSW Police Force (No 2) [2024] NSWCATAP 210 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 23 Oct 2024 AustLII flag
HG (Interlocutory direction to exclude oral evidence from a non-party to proceedings) [2023] TASCAT 242 Tasmanian Civil and Administrative Tribunal Australia - Tasmania 22 Dec 2023 AustLII flag
Sweeney v Return to Work Corporation of South Australia [2023] SAET 100 Australia 3 Nov 2023 AustLII flag
Bisa v the Owners - Units Plan 1547 (Unit Titles) [2023] ACAT 46 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 25 Aug 2023 AustLII flag
Chester & Ella [2022] QBCCMCmr 243 Queensland Body Corporate and Community Management Commissioner - Adjudicators Orders Australia - Queensland 28 Jun 2022 AustLII flag
Queensland Taxi Licence Holders v Queensland [2020] QCA 282 Supreme Court of Queensland - Court of Appeal Australia - Queensland 11 Dec 2020 AustLII flag
Titan Wheels Australia Pty Ltd [2020] FWCA 5715 Fair Work Commission Australia 30 Oct 2020 AustLII flag 1
New South Wales v Walsh [2020] NSWSC 807 Supreme Court of New South Wales Australia - New South Wales 26 Jun 2020 AustLII flag 1
Briggs v Wachs - Pilbara (Hedland Health Campus) [2020] WASCA 11 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 31 Jan 2020 AustLII flag
Burridge v Chief Magistrate of the Magistrates Court (No 2) [2018] ACTCA 43; 13 ACTLR 307 Supreme Court of the Australian Capital Territory - Court of Appeal Australia - Australian Capital Territory 5 Oct 2018 AustLII flag 1
Amos v Brisbane City Council [2018] QCA 11; (2018) 230 LGERA 51 Supreme Court of Queensland - Court of Appeal Australia - Queensland 20 Feb 2018 AustLII flag 9
Colman v Department of National Parks, Sports and Racing [2017] QCAT 209 Queensland Civil and Administrative Tribunal Australia - Queensland 15 Jun 2017 AustLII flag
Prefabricated Buildings Pty Ltd v Bathurst Regional Council [2017] NSWLEC 44 Land and Environment Court of New South Wales Australia - New South Wales 24 Apr 2017 AustLII flag 2
Martin v Commissioner of Police, New South Wales Police Force [2017] NSWCATAD 97 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 30 Mar 2017 AustLII flag 260
TD 2017/23 - Income tax: does the residency assumption in subsection 95(1) of the Income Tax Assessment Act 1936 (ITAA 1936) apply for the purpose of section 855-10 of the Income Tax Assessment Act 1997 (ITAA 1997), which disregards certain capital gains of a trust which is a foreign trust for CGT purposes? [2017] ATOTD 23 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
TD 2017/23 - Income tax: does the residency assumption in subsection 95(1) of the Income Tax Assessment Act 1936 (ITAA 1936) apply for the purpose of section 855-10 of the Income Tax Assessment Act 1997 (ITAA 1997), which disregards certain capital gains of a trust which is a foreign trust for CGT purposes? [2017] ATOTD TD2017/23 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
Collins v Smith (Human Rights) [2015] VCAT 1992 Victorian Civil and Administrative Tribunal Australia - Victoria 23 Dec 2015 AustLII flag 15
Houseman v Higgins [2015] NTSC 88 Supreme Court of the Northern Territory Australia - Northern Territory 7 Dec 2015 AustLII flag 1
B & P Falcinella Pty Ltd v Hamilton [2015] SASCFC 5 Supreme Court of South Australia - Full Court Australia - South Australia 22 Jan 2015 AustLII flag
"Table of Cases" [2015] ELECD 91 Edited Legal Collections Data Australia circa 2015 AustLII flag
Application by The Police Federation of Australia (Victoria Police Branch) [2014] FWCFB 5254 Fair Work Commission Australia 17 Sep 2014 AustLII flag 1
Belgravia Nominees Pty Ltd v Lowe Pty Ltd [No 2] [2014] WASC 315 Supreme Court of Western Australia Australia - Western Australia 11 Sep 2014 AustLII flag 1
Tatts Group Ltd v Victoria [2014] VSC 302 Supreme Court of Victoria Australia - Victoria 26 Jun 2014 AustLII flag 5
Pty Ltd v Council of the City of Sydney [2014] NSWLEC 12; (2014) 201 LGERA 232 Land and Environment Court of New South Wales Australia - New South Wales 17 Feb 2014 AustLII flag 7
Saliba v Aziz [2013] ACTCA 41; (2013) 281 FLR 278 Supreme Court of the Australian Capital Territory - Court of Appeal Australia - Australian Capital Territory 30 Oct 2013 AustLII flag
Lee Tyers v Director, Building Appeal Board [2013] TASMC 23 Magistrates Court of Tasmania Australia - Tasmania 26 Jun 2013 AustLII flag 1
Burns v Minister for Health [2012] WASCA 267; (2012) 45 WAR 276 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 14 Dec 2012 AustLII flag 16
Collection Point Pty Ltd v Cornwalls Lawyers Pty Ltd [2012] VSC 492 Supreme Court of Victoria Australia - Victoria 9 Nov 2012 AustLII flag 10
NSW Rifle Association Inc v Commonwealth of Australia [2012] NSWSC 818; (2012) 293 ALR 158; (2012) 266 FLR 13; (2012) 16 BPR 30,499 Supreme Court of New South Wales Australia - New South Wales 20 Jul 2012 AustLII flag 17
DPP (DPP) (Cth) v JM [2012] VSCA 21; (2012) 37 VR 1; (2012) 267 FLR 238; (2012) 90 ACSR 96 Supreme Court of Victoria - Court of Appeal Australia - Victoria 14 Jun 2012 AustLII flag 8
Mount Pritchard & District Community Club Ltd v Commissioner of Taxation [2011] FCAFC 129; (2011) 196 FCR 549; (2011) 85 ATR 496 Federal Court of Australia Australia - Commonwealth 17 Oct 2011 AustLII flag 14
Hazan v Elias [2011] FamCA 376; (2011) 255 FLR 338; (2011) 45 Fam LR 475 Family Court of Australia Australia 24 May 2011 AustLII flag 9
Chief Commissioner of State Revenue v Platinum Investment Management Ltd [2011] NSWCA 48; (2011) 80 NSWLR 240; (2011) 82 ATR 594 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 Mar 2011 AustLII flag 9
Port of Portland Pty Ltd v Victoria [2010] HCATrans 221 High Court of Australia Australia - Commonwealth 27 Aug 2010 AustLII flag 1
Civil Service Association of Western Australia Incorporated v Director-General, Department for Child Protection [2010] WAIRComm 206 Western Australian Industrial Relations Commission Australia - Western Australia 15 Apr 2010 AustLII flag
Port of Portland Pty Ltd v Victoria [2009] VSCA 282; (2009) 27 VR 366 Supreme Court of Victoria - Court of Appeal Australia - Victoria 10 Dec 2009 AustLII flag 11
Owners of Strata Plan 36131 v Dimitriou [2009] NSWCA 27; (2009) 74 NSWLR 370; 14 BPR 26,523 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 25 Feb 2009 AustLII flag 45
Naylor v Oakley Thompson & Co Pty Ltd [2008] VCAT 2074 Victorian Civil and Administrative Tribunal Australia - Victoria 7 Oct 2008 AustLII flag 69
Application by Transport Workers ’ Union of New South Wales for A Determination of the Question of an Invalidity under s288 of the Industrial Relations Act 1996 [2008] NSWIRComm 35 New South Wales Industrial Relations Commission Australia - New South Wales 21 Feb 2008 AustLII flag 1
Port of Portland Pty Ltd v Victoria [2007] VSC 488 Supreme Court of Victoria Australia - Victoria 30 Nov 2007 AustLII flag 4
Casey City Council v Carson Simpson Pty Ltd [2007] VSC 25; (2007) 18 VR 19; (2007) 159 LGERA 115 Supreme Court of Victoria Australia - Victoria 5 Jul 2007 AustLII flag 21
X v Australian Prudential Regulation Authority [2007] HCA 4; (2007) 226 CLR 630; (2007) 232 ALR 421; (2007) 97 ALD 241; (2007) 81 ALJR 611; (2007) 14 ANZ Insurance Cases 61-720 High Court of Australia Australia - Commonwealth 21 Feb 2007 AustLII flag 53
Kabourakis v Medical Practitioners Board of Victoria [2006] VSCA 301; 25 VAR 449 Supreme Court of Victoria - Court of Appeal Australia - Victoria 20 Dec 2006 AustLII flag 47
Minister for Immigration and Multicultural and Indigenous Affairs v Nystrom [2006] HCA 50; (2006) 228 CLR 566; (2006) 230 ALR 370; (2006) 81 ALJR 1; 93 ALD 1 High Court of Australia Australia - Commonwealth 8 Nov 2006 AustLII flag 307
Re Law and Minister for Immigration and Multicultural Affairs [2006] AATA 709; 43 AAR 392 Administrative Appeals Tribunal Australia 18 Aug 2006 AustLII flag
Ardoch Pty Ltd v Valuer-General (No 2) [2006] SASC 217; (2006) 148 LGERA 408 Supreme Court of South Australia Australia - South Australia 25 Jul 2006 AustLII flag 11
General Manager, WorkCover Authority of NSW v Law Society of NSW [2006] NSWCA 84; (2006) 65 NSWLR 502 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 24 Apr 2006 AustLII flag 190
State School Teachers' Union of WA (Incorporated) v Paul Albert Director General Department of Education [2005] WAIRComm 2420 Western Australian Industrial Relations Commission Australia - Western Australia 22 Aug 2005 AustLII flag
Civil Service Association of Western Australia (Incorporated) v Chief Executive Officer Disability Services Commission [2005] WAIRComm 1349 Western Australian Industrial Relations Commission Australia - Western Australia 27 Apr 2005 AustLII flag
Tregenza v Adelaide Football Club Ltd [2004] SAIRC 76 South Australian Industrial Relations Court Australia - South Australia 29 Oct 2004 AustLII flag 1
Real Estate and Business Agents Supervisory Board v Cohen [2004] WASCA 19; (2004) 28 WAR 475 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 12 Feb 2004 AustLII flag 5
Director-General, Department of Community Services v MM [2003] NSWSC 1241 Supreme Court of New South Wales Australia - New South Wales 22 Dec 2003 AustLII flag 26
Ian Gregory Morrison Pty Ltd (SA) Patrol and Security Officers Enterprise Agreement 2002-2004 Bargaining Agents Fee [2003] SAIRComm 36 South Australian Industrial Relations Commission Australia - South Australia 17 Jun 2003 AustLII flag 12
Minister for Immigration and Multicultural Affairs v Wang [2003] HCA 11; (2003) 215 CLR 518; (2003) 196 ALR 385; (2003) 77 ALJR 786; (2003) 24 Leg Rep 2 High Court of Australia Australia - Commonwealth 12 Mar 2003 AustLII flag 205
Minister for Immigration and Multicultural Affairs v Wang [2003] HCA 11; (2003) 215 CLR 518; (2003) 196 ALR 385; (2003) 77 ALJR 786; (2003) 24 Leg Rep 2 Australia - Commonwealth 12 Mar 2003 AustLII flag
Marquet v Attorney-General of Western Australia [2002] WASCA 277; (2002) 26 WAR 201; (2002) 173 FLR 153; (2002) 193 ALR 269 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 11 Oct 2002 AustLII flag 14
Ferneley v Boxing Authority of New South Wales [2001] FCA 1740; (2001) 115 FCR 306; (2001) 191 ALR 739; [2002] EOC 93-185 Federal Court of Australia Australia - Commonwealth 10 Dec 2001 AustLII flag 33
Woods v Woods [2001] NSWSC 1108 Supreme Court of New South Wales Australia - New South Wales 4 Dec 2001 AustLII flag 21
Sew Hoy v Sew Hoy [2000] NZCA 314; [2001] 1 NZLR 391; (2001) 7 NZBLC 103,205 Court of Appeal of New Zealand New Zealand 6 Nov 2000 NZLII flag 10
Westco Lagan Ltd v Attorney-General [2000] NZHC 1350; [2001] 1 NZLR 40 High Court of New Zealand New Zealand 15 Aug 2000 NZLII flag 49
Bryant v Queensland Rail [2000] QSC 81 Supreme Court of Queensland Australia - Queensland 13 Apr 2000 AustLII flag 2
Westpac Banking Corporation v Geoffrey Frank Totterdell [1998] WASCA 307 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 11 Nov 1998 AustLII flag
Centacare Central Queensland v G [1998] FamCA 109; 146 FLR 252; [1998] FLC 92-821; 23 Fam LR 476 Family Court of Australia Australia 7 Aug 1998 AustLII flag 13
David James Balcombe and Florence Mary Balcombe v Nambucca Shire Council [1998] NSWLEC 162 Land and Environment Court of New South Wales Australia - New South Wales 20 Jul 1998 AustLII flag
Japan Abrasive Materials Pty Ltd v Australian Fused Materials Pty Ltd [1998] WASC 60 Supreme Court of Western Australia Australia - Western Australia 27 Feb 1998 AustLII flag 2
Northern Sandblasting Pty Ltd v Harris [1997] HCA 39; (1997) 188 CLR 313; (1997) 146 ALR 572; (1997) 71 ALJR 1428; (1997) 14 Leg Rep 2; [1997] Aust Torts Reports 81-435 High Court of Australia Australia - Commonwealth 14 Aug 1997 AustLII flag 373
"Excise taxation in the Australian federation" [1997] UNSWLawTD 3 Gray, Anthony Australia circa 1997 AustLII flag
Australian Broadcasting Authority v Project Blue Sky Inc WN 610652 [1996] FCA 1087 Federal Court of Australia Australia - Commonwealth 12 Dec 1996 AustLII flag
Industrial Relations Commission Decision 694/1996 [1996] AIRC 950 Australian Industrial Relations Commission Australia 11 Jun 1996 AustLII flag
Wik Peoples v Queensland (B08/1996) ("Pastoral Leases case") - Volume v - Amended Outline of Submissions by AGNSW [1996] HCASCF 446 High Court of Australia Australia - Commonwealth 28 May 1996 AustLII flag
Sydney Allan Wheatley and Repatriation Commission [1996] AATA 94 Administrative Appeals Tribunal Australia 11 Mar 1996 AustLII flag
Harris v Northern Sandblasting [1995] QCA 413 Supreme Court of Queensland - Court of Appeal Australia - Queensland 8 Sep 1995 AustLII flag
Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644 High Court of Australia Australia - Commonwealth 18 Apr 1995 AustLII flag 343
FH Faulding and Co Ltd v Commissioner of Taxation [1994] FCA 1492; (1994) 54 FCR 75; (1994) 126 ALR 561; (1994) 29 ATR 475; 35 ALD 291 Federal Court of Australia Australia - Commonwealth 18 Nov 1994 AustLII flag 17
Industrial Relations Commission Decision 1044/1994 [1994] AIRC 873 Australian Industrial Relations Commission Australia 7 Jun 1994 AustLII flag
Industrial Relations Commission Decision 935/1994 [1994] AIRC 769 Australian Industrial Relations Commission Australia 18 May 1994 AustLII flag
Mutual Pools & Staff Pty Ltd v The Commonwealth [1994] HCA 9; (1994) 179 CLR 155; (1994) 119 ALR 577; (1994) 68 ALJR 216; 27 ATR 357 High Court of Australia Australia - Commonwealth 9 Mar 1994 AustLII flag 204
Ah Koy v Registration Officer for the Suva City Fijian Urban Constituency [1992] FJLawRp 25 (1992) 38 FLR 75 Australia 24 Apr 1992 PacLII flag
Reseck v FCT [1975] HCA 38; (1975) 133 CLR 45; (1975) 6 ALR 642; (1975) 5 ATR 538; (1975) 49 ALJR 370 High Court of Australia Australia - Commonwealth 30 Sep 1975 AustLII flag 190
FCT v GJ Coles and Co Ltd [1974] VicRp 52; [1974] VR 443 Australia - Victoria 6 Mar 1974 AustLII flag 1
Mendes (decd), Re; Mendes v Commissioner of Probate Duties [1967] VicRp 44; [1967] VR 392 Australia - Victoria 19 Dec 1966 AustLII flag 2
Howlett v Commissioner for Taxation [1964] TASStRp 6; [1964] Tas SR 63 Australia - Tasmania 20 May 1964 AustLII flag 2
Hastie (decd), In the Will & Estate of [1958] VicRp 53; [1958] VR 335; [1958] ALR 859 Australia - Victoria 14 Apr 1958 AustLII flag 1
National Trustees Executors and Agency Co of A/asia Ltd v Commissioner of Taxation (Cth) [1954] HCA 71; (1954) 91 CLR 540; [1954] ALR 1119 High Court of Australia Australia - Commonwealth 29 Nov 1954 AustLII flag 62
Maslen v Perpetual Executors Trustees & Agency Co (WA) Ltd [1950] HCA 55; (1950) 82 CLR 101; [1951] ALR 12 High Court of Australia Australia - Commonwealth 11 Dec 1950 AustLII flag 11
Williams v FCT [1950] HCA 21; 81 CLR 359; [1950] ALR 572 High Court of Australia Australia - Commonwealth 21 Jun 1950 AustLII flag 4
Farnsworth v FCT [1949] HCA 27; (1949) 78 CLR 504; [1949] ALR 619; (1949) 9 ATD 33; 4 AITR 258 High Court of Australia Australia - Commonwealth 4 Aug 1949 AustLII flag 77
Jones v Cunningham [1948] NSWStRp 75; (1948) 49 SR (NSW) 186; 66 WN (NSW) 44 Supreme Court of New South Wales Australia - New South Wales 2 Dec 1948 AustLII flag
Ex parte Coote [1948] NSWStRp 74; (1948) 49 SR (NSW) 179; 66 WN (NSW) 28 Supreme Court of New South Wales Australia - New South Wales 16 Nov 1948 AustLII flag 8

Law Reform Reports Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
Review of the Judiciary Act 1903 and Related Legislation [2001] ALRC 92 Australian Law Reform Commission Australia circa 2001 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Remedies for government liability: Beyond administrative law" (2019) 97 Australian Institute of Administrative Law Forum 57 Boughey, Janina; Rock, Ellen; Weeks, Greg Australia circa 2019 AustLII flag
"Table of Cases" [2015] ELECD 91 Edited Legal Collections Data Australia circa 2015 AustLII flag
"Excise taxation in the Australian federation" [1997] UNSWLawTD 3 Gray, Anthony Australia circa 1997 AustLII flag
"Table of Cases" [1986] AUMPLawB 28 Editors Australia circa 1986 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Loans Securities Act (Cth) s3
Income Tax Act 1918 (Cth)
Income Tax Assessment (Cth)
Income Tax Assessment Act 1930 (Cth)
Motor Vehicles Agreement Act (Cth)
Taxation of Loans Act 1923 (Cth)
Duties Act 1920 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Wiltshire County Valuation Committee v Marlborough and Ramsbury Rating Authority (1948) 1 All ER 694 United Kingdom circa 1948 LexisNexis flag 2
Inland Revenue Commissioners v Australian Mutual Provident Society [1947] AC 605 United Kingdom circa 1947 LexisNexis / Westlaw flag 7
Willis v The Commonwealth [1946] HCA 22; (1946) 73 CLR 105; [1946] ALR 349 High Court of Australia Australia - Commonwealth 6 Aug 1946 AustLII flag 118
Magrath v The Commonwealth [1944] HCA 14; 69 CLR 156; [1944] ALR 233; 7 ALD 369 High Court of Australia Australia - Commonwealth 29 May 1944 AustLII flag 21
United Towns Electric Co v Attorney-General for Newfoundland (1939) 1 All ER 423 United Kingdom circa 1939 LexisNexis flag 15
Reilly v R [1934] AC 176; [1933] All ER 179 United Kingdom circa 1934 LexisNexis / Westlaw flag 63
Ltd v Sinclair (1933) 149 LT 412; (1933) 18 Tax Cas 158 United Kingdom circa 1933 flag 7
Attorney-General v Quixley (1929) 141 LT 288; (1929) 98 LJKB 652; (1929) 9S LJKB 652; 45 TLR 455 King's Bench United Kingdom circa 1929 flag 3
Commissioner of Stamp Duties (NSW) v Perpetual Trustee Co Ltd [1926] HCA 14; (1926) 38 CLR 12; [1926] ALR 257 High Court of Australia Australia - Commonwealth 2 Jun 1926 AustLII flag 39
In the Estate of Watt [1925] NSWStRp 62; (1925) 25 SR (NSW) 467 Supreme Court of New South Wales Australia - New South Wales 21 Sep 1925 AustLII flag 13
St Lucia Usines & Estates Co Ltd v St Lucia (Col Treasurer) [1924] AC 508 United Kingdom circa 1924 LexisNexis / Westlaw flag 31
Eastern Extension, Australasia & China Telegraph Co Ltd v FCT (1923) 33 CLR 427 Australia - Commonwealth circa 1923 Legal Online / Westlaw flag 1
Pole-Carew v Craddock [1920] 3 KB 109; 7 Tax Cas 488 United Kingdom circa 1920 LexisNexis / Westlaw flag 5
Associated Newspapers Ltd v City of London Corporation [1916] 2 AC 429 United Kingdom circa 1916 LexisNexis / Westlaw flag 8
Duke of Argyll v Inland Revenue Commissioner (1913) 109 LT 893; (1913) 7 Tax Cas 225 United Kingdom circa 1913 flag 5
Attorney-General v Exeter Corpn [1911] UKLawRpKQB 21; [1911] 1 KB 1092 United Kingdom 14 Feb 1911 CommonLII flag 9
London Corporation v Netherlands Steamboat Co [1905] UKLawRpAC 50; [1906] AC 263 United Kingdom 3 Aug 1905 CommonLII flag 6
Attorney-General v Murray [1903] UKLawRpKQB 220; (1904) 1 KB 165 United Kingdom 21 Dec 1903 CommonLII flag 8
Worthington v Curiis [1875] UKLawRpCh 210; (1875) 1 Ch D 419 Court of Chancery United Kingdom 21 Dec 1875 CommonLII flag 9
Attorney-General,-Appellant; John Brunning,-Respondent [1860] EngR 575; 8 HLCas 243; 11 ER 421 House of Lords United Kingdom circa 1860 CommonLII flag 18
Lyn v Wyn [1665] EngR 91; 124 ER 502; [1665] OBridg 122 Court of Common Pleas United Kingdom circa 1665 CommonLII flag 1
Lyn v Wyn [1662] OBridg 122 Court of Common Pleas United Kingdom circa 1662 flag 1
Dr Foster's Case, concerning Recusants [1572] EngR 111; 77 ER 1222; (1572-1616) 11 Co Rep 56 King's Bench United Kingdom circa 1572 CommonLII flag 11

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