The island of Herm being one of the dependences of Guernsey is, for the purposes of local taxation, part and parcel thereof.
By several successive orders in Council the states of Guernsey were empowered to raise a duty of one shilling per gallon on all spiritous liquors retailed and consumed in the island, the produce of which was to be applied, in the construction and repair of coast defences, harbours, roads etc. By an ordinance of the Royal Court, the States prohibited the importation of spirits into the islands of Sark, Herm and Jethou.
Held: that such prohibition was within the meaning and authority of the Orders in Council (though not originally enforced) and that the object to which the tax was to be applied, formed no ground of exemption to the inhabitants of Herm.
[1837] EngR 502, (1837) 1 Moo PC 309, (1837) 12 ER 831
Commonlii
England and Wales
Updated: 14 October 2021; Ref: scu.313619 br>