The collector of taxes distrained for a tax debt of under 20.
A walking-possession agreement was made with the debtor's daughter without his consent. The outstanding tax was then settled, but a demand was made for a fee of 15 shillings for the man in possession which was paid under protest. The debtor then sued in the county court to recover this amount.
Judge Chitty said: "The document signed by the plaintiff's daughter does not bind him as an agreement: the daughter's signature was without any authority express or implied on his part."