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Parution : 09/2016
Editeur : The Federation Press
ISBN : 978-1-7600-2066-8
Site de l'éditeur

The Duty to Account

Development and Principles

James Craig Watson

Coll. Holt Prize, 240 pages

Présentation de l'éditeur

This book investigates the history of the modern doctrine of account, and by that history, seeks to identify some of the principles and premises which help explain the application of, and which underlie, the action today. The common law account, and its successor in equity, is over 800 years old. There does not appear to have been any work devoted to an examination of that history published in that time. The focus on the book is on the question 'who is an accountable party'? The area of law focused on is common law and equitable remedies, namely, the account (including the subsidiary principle, the 'account of profits').



1. Introduction

The position today
Accounting outside the scope of the book
Vulgar Latin

PART I Development of the Account

2. Early Circumstances

The Exchequer
The first accounting parties
A discursion: tallies
The Exchequer process of accounting
Early records of Exchequer

3. Recognition at Law

Early reports of account cases
The Barons' Wars
The Statute of Marlborough 1267
County Extradition
Statute of Westminster II
The form of the writ of account

4. Context and Competing Influences

Wager of law
Reforms under Henry II
Trespass and Damages
Slade's Case
Coinciding writs

PART II Accounting

5. Outline: Taking Accounts

Two stages of account
Quod computet
According to equity and justice
The origins of profits
Wilful default of duty (proceeds that ought to be obtained)
Quod recuperet

PART III Accounting Parties

6. Accounting Parties at Law

Accounting parties from Westminster II
Receiver ad computandum
Bailiff or receiver 'ad merchantizandum'
The constructive receiver
Joint tenants or tenants in common
Recovery of capital (failure of consideration)
Misrepresentation, deceit and fraud
Usurpation of an office
Receipt to benefit third parties
A to B to the use of C
Common law trade marks (passing off)
The rights of the Crown
The position reached

7. Accounting Parties in Equity

The development of the jurisdiction
The breadth of account in equity
True bills of account
Judicature accounts
The early trust: Common law use of estates in land
Development of the trust
Constructive trustees
Fiduciaries and powers
Confidential information

8. Principles of the Duty to Account

Ad opus
Certain contentions
Further matters

9. Outline: Money Had and Received

Before Moses
Moses v Macferlan

10. Outline: Account and Wrongs

Fitzherbert, Brooke, Tottenham and Coke
Privity in fact or law
Waiver of tort
Account for torts or breach of contract
Attorney-General v Blake
The wrong question

11. Concluding Note