Rex v Clun

Yee Clun and Yee Low were convicted by a justice of the peace for failing to make a return to the collector of customs and excise showing the total amount of their taxable sales and the tax payable thereon for the month of July 1928. No such offence existed in the Special War Revenue Act, R.S.C. 1927, c. 179, and while the prosecution alleged it existed within the regulations of that act, no such regulations were given to the court. Justice Bigelow reversed the decision of the justice of the peace, finding that the circumstantial evidence that such regulations existed was insufficient to convict the defendants.