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1. When, in a case in 1925, Counsel told the judge that he accepted that the demand made on his client in that case had been made in good faith, the judge (Mr Justice Rowlatt) interjected "Oh, yes, but you never can beat into the heads of people exercising bureaucratic authority that they must exercise their power singly, and not for collateral purposes": see Marshall Shipping Company v. The King (1925) 41 TLR 255. The judge (who, incidentally, had an unrivalled experience of revenue matters), w