The History of the Taxation of Charities: How the Common Law Development of a Legal Definition of ‘Charity’ Has Affected the Taxation of Charities

Author(s):  
Wendell Bird

This book discusses the revolutionary broadening of concepts of freedoms of press and speech in Great Britain and in America during the quarter century before the First Amendment and Fox’s Libel Act. The conventional view of the history of freedoms of press and speech is that the common law since antiquity defined those freedoms narrowly. In that view, Sir William Blackstone in 1769, and Lord Chief Justice Mansfield in 1770, faithfully summarized that common law in giving very narrow definitions of those freedoms as mere liberty from prior restraint and not as liberty from punishment after printing or speaking (the political crimes of seditious libel and seditious speech). Today, that view continues to be held by neo-Blackstonians, and remains dominant or at least very influential among historians. Neo-Blackstonians claim that the Framers used freedom of press “in a Blackstonian sense to mean a guarantee against previous restraints” with no protection against “subsequent restraints” (punishment) of seditious expression. Neo-Blackstonians further claim that “[n]o other definition of freedom of the press by anyone anywhere in America before 1798” existed. This book, by contrast, concludes that a broad definition and understanding of freedoms of press and speech was the dominant context of the First Amendment and of Fox’s Libel Act. Its basis is hundreds of examples of a broad understanding of freedoms of press and speech, in both Britain and America, in the late eighteenth century. For example, a book published in London in 1760 by a Scottish lawyer, George Wallace, stated that it is tyranny “to restrain the freedom of speculative disquisitions,” and because “men have a right to think for themselves, and to publish their thoughts,” it is “monstrous … under the pretext of the authority of laws, which ought never to have been enacted … attempting to restrain the liberty of the press” (seditious libel law). This book also challenges the conventional view of Blackstone and the neo-Blackstonians. Blackstone and Mansfield did not find any definition in the common law, but instead selected the narrowest definition in popular essays from the prior seventy years. Blackstone misdescribed it as an accepted common law definition, which in fact did not exist, and a year later Mansfield inserted a similar definition into the common law for the first time. Both misdescribed that narrow definition and the unique rules for prosecuting sedition as ancient. They were leading a counter-revolution, cloaked as a summary of a narrow and ancient common law doctrine that was neither.


Author(s):  
Graham Virgo

This chapter introduces the nature of Equity. It provides a legal definition of Equity and offers a background of its history from the Middle Ages. It discusses the contemporary contribution of Equity to English law in a variety of different contexts, particularly in the commercial sphere. The chapter also examines fundamental feature of Equity, which is the division between the recognition and protection of property rights and personal rights. This chapter explains that Equity is not an independent system of law, but it has a distinct identity and function to modify the rigours of the Common Law and to create rights.


Author(s):  
Graham Virgo

This chapter introduces the nature of Equity. It provides a legal definition of Equity and offers a background of its history from the Middle Ages. It discusses the contemporary contribution of Equity to English law in a variety of different contexts, particularly in the commercial sphere. The chapter also examines fundamental feature of Equity, which is the division between the recognition and protection of property rights and personal rights. This chapter explains that Equity is not an independent system of law, but it has a distinct identity and function to modify the rigours of the Common Law and to create rights.


1977 ◽  
Vol 27 (3) ◽  
pp. 373
Author(s):  
J. L. Barton ◽  
A. W. B. Simpson ◽  
S. J. Stoljar
Keyword(s):  

1971 ◽  
Vol 29 (1) ◽  
pp. 51-67 ◽  
Author(s):  
J. H. Baker

Slade's Case is of such significance in the history of the common law that it has, quite properly, been the subject of more scrutiny and discussion in recent years than any other case of the same age. The foundation of all this discussion has been Coke's report, which is the only full report in print. The accuracy and completeness of Coke's version have hardly been challenged, and the discussions have assumed that it contains almost all there is to know about the case. This assumption must be discarded if we are to understand the contemporary significance of the case.


2020 ◽  
Vol 5 (19) ◽  
pp. 118-127
Author(s):  
Nurli Yaacob ◽  
Nasri Naiimi

Good faith has been defined as justice, fairness, reasonableness, decency, taking no chances, and so on. The concept of good faith has long been rooted in contract law under the jurisdiction of Civil law, although the definition of it is still debated until today. However, the view of the Common Law tradition does not recognize the concept of good faith as long as the contract is entered into with the freedom of contract and both parties abide by the terms of the contract. Given that a franchise contract involves a long-term contract and always been developed, it is impossible to define both rights and responsibilities base on express terms only. As such, the franchise contract gives the franchisor the right to exercise its discretion in executing the contract. It is in this context that the element of good faith is very important to ensure that the franchisor does not take advantage of the franchisee and that the business continues to prosper. Therefore, the objective of this article is to discuss the concept of good faith in a franchise contract. The findings show that the common law system that initially rejected the application of the concept of good faith also changed its approach and began to recognize the concept of good faith as it is very important for relational contracts such as franchise contracts.


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