The Duty to Account Development and Principles

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').

CONTENTSForeword by John Sheahan QC Preface Acknowledgments About the Author Guide to References Abbreviations Table of Authorities Table of Statutes 1. IntroductionOutline Literature The position today Accounting outside the scope of the book Vulgar Latin PART I Development of the Account2. Early CircumstancesTenure The Exchequer The first accounting parties A discursion: tallies The Exchequer process of accounting Early records of Exchequer 3. Recognition at LawEarly 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 InfluencesWager of law Reforms under Henry II Disseisin Recognition Trespass and Damages Slade's Case Coinciding writs Possession PART II Accounting5. Outline: Taking AccountsTwo stages of account Quod computet ProcessAccording to equity and justice Knowledge The origins of profits Wilful default of duty (proceeds that ought to be obtained) Quod recuperet PART III Accounting Parties6. Accounting Parties at LawAccounting parties from Westminster IIBailiffs Receiver ad computandumBailiff or receiver 'ad merchantizandum' The constructive receiver Partners Joint tenants or tenants in common Executors Employees Bailees Factors Agents Recovery of capital (failure of consideration) Misrepresentation, deceit and fraud Mistake 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 EquityThe 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 Theft 8. Principles of the Duty to AccountRecapitulation Ad opus Certain contentions Further matters 9. Outline: Money Had and ReceivedBefore Moses Moses v Macferlan 10. Outline: Account and Wrongs"Privity" 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 NoteBibliography Index