JOHN TAUBMAN jnr vs ROBERT HEYWOOD

DANIEL MYLREA'S DEBTS - 1802-1804 (Douglas)

SUMMARY - John Taubman jnr (of the Nunnery) argued that Robert Heywood had lent money out of company accounts to Daniel Mylrea in the order of £700, and therefore that the loan should have been on Heywood's personal account rather than the company's. Ensuing claim and counter claim resulted in Taubman being deemed to owe money to Heywood rather than entitled to recoverer funds from him, and there's no doubt that Taubman's veiled assertions were that Heywood was fiddling the books. The focus of the case moved away from Daniel Mylrea's unsettled borrowings and on to the accuracy of Heywood's accounting methods. The case covered the period October 1802 - March 1804

To the honourable John Lace esq, his majesty's Deemster

The humble petitition of John Taubman of the Nunnery esq

Sheweth

That some time in the year 1778 John Taubman then of Castletown esq but since deceased and Daniel Mylrea and Robert Heywood then of the town of Douglas, merchants, agreed to enter into partnership together in the herring trade, and the said partners agreed to advance the sum of one thousand pounds British each for the purpose of making the necessary buildings and as a stock to carry on the said trade

That on the second day of February 1779 Articles of Copartnership were assigned and duly executed by the said parties and the said Robert Heywood was thereby appointed the acting partner and manager on an annual fixed stipend and the said John Taubman deceased and the said Daniel Mylrea paid into the hands of the said Robert Heywood the said sum of one thousand pounds British each agreeably to the said Articles of Copartnership

That the necessary buildings were accordingly erected and the said trade was for some time carried on under the sole management and direction of the said Robert Heywood

That the fishery on the Coast of this Island having afterwards failed and the said Daniel Mylrea being considerably endebted unto the said John Taubman deceased on a private account the said Daniel Mylrea by Bond and Security by him duly executed and bearing date the 2nd day of June 1785 granted his one third of the said herring house and concerns to the said John Taubman deceased in security for the payment of the sum of five hundred and seventy pounds lawful money of Great Britain with the interests, costs and charges to become due thereon and the said Daniel Mylrea did afterwards with the knowledge, privity and consent of Robert Heywood on the 16th day of September 1786 under his hand agree to sell and did soon after to wit on the 7th day of February 1787 by deed by him duly executed grant, bargain and sell unto the said John Taubman, his heirs, executors, administrators and assigns all his the said Daniel Mylrea's one third part of the said herring house with the utensils thereunto belonging together with certain other articles in the said paper writing of the 16th day of September 1786 and in the said Deed of Sale bearing date the said 7th day of February 1787 particularly mentioned

That on the death of the said John Taubman your petitioner as his heir at law and executor of his will and under a Deed from Mrs Esther Taubman his widow since deceased became entitled to the said John Taubman's former right and interest of and in the said herring house concerns and the capital and stock in trade thereunto belonging, and the said herring house and concerns have since been granted by your petitioner and the said Robert Heywood to Henry Holmes and Sons of Liverpool, merchants

That on winding up the accounts of the said copartnership it appears that the said Robert Heywood had at different times advanced sundry sums of money to the said Daniel Mylrea who was his brother in law and the said Robert Heywood pretends that the said John Taubman deceased having purchased the said Daniel Mylrea's one third part of the said herring house concern he the said John Taubman deceased became subject to the payment of the money advanced by the said Robert Heywood to the said Daniel Mylrea as herein before mentioned

That the said sums so advanced by the said Robert Heywood to the said Daniel Mylrea were so advanced without the privity, knowledge or consent of the said John Taubman deceased and being no part of the trade agreed to be carried on by the said Articles of Copartnership under the direction of the said Robert Heywood were and are no more than a debt due by the said Daniel Mylrea to the said Robert Heywood on the said Robert Heywood's own particular and separate account

And your petitioner humbly contends that the said partnership accounts ought to have been made up to the 7th day of February 1787, the day on which the said Daniel Mylrea granted his one third of the said herring house and concerns to the said John Taubman deceased

That the said Daniel Mylrea departed this island several years ago and (if living) resides abroad beyond seas and hath not any tangible property on this island

That your petitioner hath endeavoured to have the said accounts settled by arbitration or other amicable way but not been able to effect the same

He humbly prays that your honour will be pleased to order a hearing of this petition and that the said copartnership's accounts may be settled and adjusted according to the law and rules of trade and that the balance which may appear to be due thereon with interest out of the same may be ordered to be paid unto your petitioner

And your petitioner shall pray etc etc etc

Ordered that the matters of the petition come on to be heard at a Court to be holden at Castle Rushen on Monday the 8th day of November next whereof all proper parties and persons are to have due notice. Given this 30th October 1802 John Lace

At a Court holden at Castle Rushen the 8th day of November 1802

Upon hearing the matters of this petition and of the petition of Robert Heywood then exhibited in presence of the advocates of both parties and upon consideration had of what was offered thereon, I am of opinion that the matters of the said petitions ought to be adjudged and determined according to the laws and rules of merchants and copartners in trade. It is therefore hereby ordered that the said matters of the said petitions come on to be heard, tried and determined by and before me and a special jury of merchants at a Court to be holden at Castle Rushen upon Wednesday 17th inst and Henry Nantes of Ballafreer in the parish of Marown, William Stowell of Ballacreech in the parish of KK Braddan, Paul Bridson and William Leece of the town of Douglas, Thomas Drury of Ballafort in the parish of KK Santan and John Quayle of Castletown having been at this Court nominated by the said parties under the direction of the Court as proper persons to serve upon the said special jury. It is therefore further ordered that the coroner of Glenfaba sheading or the several other coroners whom it may concern do, without delay, summon the said Henry Vantes, William Stowell, Paul Bridson, William Leece, Thomas Drury and John Quayle to appear at the said Court to be holden at Castle Rushen Wednesday 17th aforesaid by ten of the clock in the forenoon to serve as junors for trying, determining and reporting the said matters in issue between the said parties under the said petitions and that the said coroners whom it may concern do also summon the said parties' witnesses to attend the said Court, and the said parties are enjoined to attend the said Court without further notice. John Lace

At a Court holden the 17th day of November 1802

We Henry Nantes, William Stowell, Paul Bridson, William Leece, Thomas Drury and John Quayle, the jury beforenamed sworn to try the issue between the petitioner John Taubman and Robert Heywood in both the said parties' petitions mentioned. Having examined the books of accounts and other papers respecting the copartnership in their petitions mentioned do upon our oath say that the sum of three hundred and eighteen pounds seventeen shillings and three pence British remains due him the petitioner John Taubman as representative of his father John Taubman deceased to the petitioner Robert Heywood as a balance of the said amounts in the said petitions mentioned. And this we give as our verdict in the premes as witness our names this 17th day of November 1802 aforesaid. Henry Nantes, William Stowell, Paul Bridson, William Leece, John Quayle, Thomas Drury

Upon hearing the matters of the petition of John Taubman esq and also of the petition of Robert Heywood esq both hereunto annexed in presence of the special jury of merchants aforementioned and upon consideration of what was offered and alleged on the part and behalf of each party and more especially of the return or verdict of the said jury beforewritten delivered to me in Court by the said Jury whereof it appears that the sum of three hundred and eighteen pounds seventeen shillings and three pence British remains due to the petitioner Robert Heywood from the petitioner John Taubman esq as representative of John Taubman esq his father deceased as the balance of the amounts in both the said petitions mentioned

It is therefore hereby ordered that the said petitioner John Taubman do forthwith pay unto the said petitioner Robert Heywood the said sum of three hundred and eighteen pounds seventeen shillings and three pence lawful money of Great Britain in full for the balance aforesaid in the said jury's verdict mentioned and that each party bear his own costs. John Lace

[Ref: Cases in the Court of Exchequer (Libri Scaccarii) 1799-1801 #137]

 

To the honourable John Lace esq, his majesty's first Deemster

The petition of Robert Heywood esq etc etc

Humbly sheweth

That John Taubman of the Nunnery esq hath lately preferred a petition to your honour praying that the partnership accounts between the late John Taubman esq deceased, Daniel Mylrea and your petitioner may be adjusted according to the usage of merchants upon which accounts so adjusted, a very considerable balance will become due to your petitioner

That your petitioner in a separate and distinct concern between him and the said John Taubman deceased by an oversight omitted placing to the debit of the said John Taubman a very considerable sum paid and advanced by your petitioner for or on account of him the said John Taubman which sum (together with interest for the same) ought in all ... and justice to be paid or allowed to your petitioner

Your petitioner therefore prays that not only the said partnership accounts of Taubman, Mylrea & Heywood but all the accounts subsisting between the said John Taubman and your petitioner may likewise be adjusted according to the law and rules of trade and that any balance which may appear to be due with interest thereon may be ordered to be paid to your petitioner and your petitioner likewise prays that books of account of the said John Taubman respecting the partnership the concerns of your petitioner and may be produced to this honourable Court

At a Court holden at Castle Rushen the 8th day of November 1802

Upon hearing the petition of John Taubman of the Nunnery the representative of John Taubman of Castletown deceased respecting the accounts of the copartnership between him the said John Taubman deceased and Daniel Mylrea and Robert Heywood the matters of this petition were also stated and it appearing the matters of this as well as the John Taubman's petition are of a merchantile nature and ought to be determined according to the laws of trade or of merchants and copartners. It is therefore hereby ordered that the matters of this petition come on to be heard at the same time with the matters of this petition of the said John Taubman at a Court to be holden at Castle Rushen upon Wednesday 17th inst before me and Henry Nantes of Marown, William Stowell of Ballacreech, Paul Bridson and William Leece of Douglas, Thomas Drury of Ballafort and John Quayle of Castletown proper persons appointed to pass as a special jury to try and report the matters in issue between the said parties and it is also ordered that the books of the said John Taubman deceased respecting the said copartnership and other matters of account between him and the petitioner Robert Heywood be produced as prayed for and that all proper parties and witnesses have due notice to attend at the said Court. John Lace

To the honourable John Lace Deemster of this Isle etc etc

The humble petition of appeal of John Taubman of the Nunnery esq

Sheweth

That on or about the 30th of October 1802 your petitioner preferred his petition to your honour against Robert Heywood of the town of Douglas esquire for the purpose of compelling the said Robert Heywood to come to a settlement of accounts respecting certain copartnership which had subsisted between John Taubman esquire deceased your petitioner's father, the said Robert Heywood and Daniel Mylrea and whereof the said Robert Heywood had been the manager and book keeper and also for the purpose of compelling the said Robert Heywood to pay to your petitioner as the representative of the said John Taubman deceased such sum or balance as should appear to be due to the petitioner by the said Robert Heywood upon a settlement of the said accounts

That pending the said petition the said Robert Heywood interposed a petition to your honour stating that a balance was due and owing to him upon the said accounts and praying that your petitioner in the capacity aforesaid might be compelled to pay such balance to him the said Robert Heywood

That the said petitions having come on to be heard together before your honour upon the 8th day of November one thousand eight hundred and two

Your honour was pleased to order that a jury of merchants should be empanelled and sworn to examine the said accounts and to make their report upon the same in order to aid and assist your honour in forming a judgement thereon and the matters of the said petition having come on to be heard before your honour and a jury of merchants upon the 17th day of November aforesaid the said jury was pleased to make a most extraordinary report whereby they find that the sum of £318/17/3 remains due from your petitioner as the representative of the said JOhn Taubman deceased to the said Robert Heywood as a balance of the accounts in their several petitions mentioned

That according to the practice in such cases (which has been but of a very modern date) the said report was not traversable to a second jury and thence to the House of Keys as the verdict of other juries in other cases of ... .... are by the law of this Isle and nor was the same from the nature of the preceeding considered to be conclusive in governing your honour's decision wherefor your petitioner did hope and expect as the said report did not appear to be supported by the books of account and other documents produced before the said jury but on the contrary appeared to be in a great measure founded upon certain statements produced by the said Robert Heywood in evidence which were not legal or admissable evidence and upon a misapprehension of the legal construction of a legal instrument that your honour would not have paid regard to the said report but to your petitioner's great surprise he now finds that your honour by your judgement on the said petition bearing date the said 17th of November 1802 has been pleased to order your petitioner to pay to the said Robert Heywood the said sum of three hundred and eighteen pounds seventeen shillings and three pence British as the balance of the said accounts according to the report of the said jury

By which judgement your petitioner apprehends that he is much aggrieved and he therefore humbly appeals from the same and other proceedings aforesaid to the honourable the staff of government

Praying your honour's acceptance of this appeal as usual in such cases and your petitioner will pray etc etc etc

This appeal is accepted of providing the appellant enters into bond for the penal sum of fifty pounds to procecute the said appeal within two months from the date hereof and pay such costs as shall be awarded in case? the judgement appealed from be affirmed. Given this 14th day of May 1803. John Lace

Know all men by these presents that I Norris Moore of Castletown esq for and on behalf of the beforenamed appellant John Taubman esq am held and firmly bound unto our sovereign Lord the king in the penal sum of fifty pounds to the payment whereof well and truly to be made unto our said Lord the king his heirs or successors or certain attorney I bind and oblige myself my heirs, executors and administrators firmly by these presents. As witness my subscription this 14th day of May 1803

The condition of the before written bond is such that if the above bounden appellant John Taubman shall and will procecute this his appeal with effect and in case the judgement appealed from be affirmed that he will submit to law and pay all costs and charges which shall be awarded against him. Then the above bond or obligation to be void otherwise to be and remain in full force and virtue. Norris Moore

Executed before Mark H. Quayle, CR

At a Court holden at Castle Rushen the 1st day of September 1803

This appeal coming on to be heard upon the petition of the respondent and the appellant having interposed his petition praying that the final hearing thereof might be postponed under the allegation that he had not access to the books in the pleadings in this cause mentioned and was not for that reason prepared for the said final hearing and upon consideration of what was otherwise exhibited, offered and alleged by the said parties. This Court is of opinion that the said allegation is unfounded as it appears that the said books were exhibited and examined upon the hearing of the said cause before the Court and jury at the time of making and passing the report and judgement appealed from. And that it does not appear that this appellant was at any time refused or denied full access to the said books before or after the making of the said judgement. But in regard to the said appellant hath been out of the island for the most part of the time since the passing of the said judgement and only lately returned it is ordered by consent of the respondent that the final hearing of the said appeal be postponed until Tuesday the fourth day of October next when the parties are hereby enjoined to attend to go fully prepared to go into the said hearing without further notice. Alex Shaw

At Castle Rushen the 4th day of October 1803

After hearing this appeal, upon the general arguments of each party in this cause the said parties did not agree in some of the particulars in the respondent's account alleged by him to have been brought in issue and to have formed part of the matters laid before the jury at the trial when the report or verdict in this appeal mentioned was made by them. It is therefore ordered that this cause do stand over until Wednesday 12 inst when the said jury at this trial are hereby ordered to attend in order to certify such of the matters or particulars brought in issue before them and forming a part of the sum of three hundred and eighteen pounds seventeen shillings and three pence British by them reported due to the respondent as the said parties are not agreed in. Whereof the parties are to have notice. Alex Shaw

At a Court holden at Castle Rushen the 12th day of October 1803

Upon hearing this appeal in presence of the parties upon the 4th instant and holding the same over under consideration until this day and upon reading the judgement appealed from bearing date the 17th day of November 1802 together with the verdict of a special jury of merchants upon which the said judgement was founded bearing day the said 17th day of November 1802 and both in the said appeal mentioned and also having read the Articles of Copartnership in the pleadings also mentioned dated the 2nd day of February 1779, a judgement or execution granted against Daniel Mylrea one of the partners in the said Articles mentioned at the suit of John taubman esq since deceased another of the said copartners for the sum of six hundred and four pounds six shillings and four pence British bearing date the 11th of July 1786 and also an account and valuation made of certain articles in contemplation to be sold by the said Daniel Mylrea to said John Taubman deceased dated the 16th September 1786 together with the Deed of Sale thereof to the said John Taubman deceased dated the 7th day of February 1787 and also upon inspecting and reading the books of the said copartnership kept by the respondent with all the accounts and papers exhibited by the said parties respectively and also upon reading the certificate given by the said special jury of merchants this day in pursuance of a rule of this Court dated the said 4th instant in order to ascertain the books and papers exhibited to them upon the trial of the said cause and from which the particulars of the sum of three hundred and eighteen pounds seventeen shillings and three pence stated in their verdict aforesaid had been extracted to make up the said exact sum and which certificate is endorsed upon the account of the said respondent exhibited upon the said trial and hereunto annexed. And upon consideration had hereof and what was pleaded, offered, argued, exhibited and alleged by and on behalf of both parties respectively, this Court is of the opinion that the judgement appealed from ought to be affirmed and the appeal of the appellant to be dismissed and the same therefore is hereby ordered and decreed accordingly with such costs as this Court shall hereafter ascertain. Alex Shaw

These Court records are then followed by what appear to be the jury's calculations of what was paid and what was owed in the Taubman, Heywood copartnership in 1802

To the honourable Alexander Shaw Lieutenant Governor of this Isle etc etc etc

The humble petition of Major John Taubman of the Nunnery

Sheweth

That John Taubman esquire your petitioner's father and Robert Heywood esquire and Daniel Mylrea were concerned together as copartners in trade for a term of 14 years ending the 2nd February 1795 under the firm of Heywood, Mylrea & Co

That the said Robert Heywood was the acting partner and bookkeeper of the concern at a certain standing salary and soon after the dissolution of the said copartnership the said Robert Heywood furnished the said John Taubman with his account upon which there appeared to be a balance due by the said company to the said John Taubman of one thousand three hundred pounds or thereabouts besides a share of certain outstanding propert belonging to the concern and said balance was paid by the said Robert Heywood to the said John Taubman.

That after the death of the said John Taubman to wit in year 1801 the said Robert Heywood furnished your petitioner as the representative of the said John Taubman with an account purporting to be the said John Taubman's account current with the said company upon which a balance is struck against the said John Taubman of sixty pounds fifteen shillings and four pence British

That your petitioner being much dissatisfied with the said account because that the said John Taubman was therein charged with a debt of near seven hundred pounds British owing by the said Daniel Mylrea, your petitioner instituted a suit against the said Robert Heywood before the honourable Deemster Lace for the purpose of compelling the said Robert Heywood to come to a fair settlement of the said accounts when his honour the Deemster was pleased to order a jury of merchants to settle and report upon the said accounts

That upon the hearing of the matter before the jury the said Robert Heywood produced certain books of account of the said company which books your petitioner had never before seen and which books not only differed from but contradicted as well the accounts furnished by the said Robert Heywood to the said John Taubman in his lifetime as the account furnished to your petitioner after the death of the said John Taubman. And the said Robert Heywood then produced another account unfurnished or unknown to your petitioner until that instant whereby the said Robert Heywood pretended that your petitioner was endebted to him on settlement of the said accounts a balance of several hundred pounds instead of the said balance of sixty pounds fifteen shillings and four pence and the jury was pleased to report your petitioner was endebted to the said Robert Heywood the sum of three hundred and nineteen pounds British or thereabouts on balance of the said accounts and the Deemster was pleased to grant his judgement and execution against your petitioner for the said sum from which judgement your petitioner has appealed to the honourable the Staff of Government

That the said Robert Heywood still retains possession of the books of account aforesaid and from the foregoing statement of facts your petitioner humbly submits that cannot with justice to himself... into the hearing of the said appeal without having previous and reasonable access to the said books of account

Wherefore your petitioner humbly prays for a hearing of this petition and that the said books deposited in the Rolls Office or some other proper place for the inspection, perusal and consideration of your petitioner previous to the hearing of the said appeal and your petitioner will pray etc etc etc

Ordered that the matters in this petition come on to be heard at a Court to be holden at Castle Rushen on Thursday the 1st day of September next whereof all proper parties and persons are to have due notice. Given at Castle Rushen this 29th day of August 1803. Alex Shaw

At Castle Rushen the 1st September 1803

The hearing of this petition is continued until the first day of October next without further notice. Alex Shaw

To the honourable Alexander Shaw

The humble petition of Robert Heywood of Douglas esq

Sheweth

That some time ago John Taubman of the Nunnery esquire commenced a suit against your petitioner before the honourable Deemster Lace by petition which was dismissed

That your petitioner at that same time instituted by petitioner a suit before his honour against the said John Taubman which was determined in favour of your petitioner

That the said John Taubman humbly appealed to your honour from the order or judgement of his honour the Deemster

Your petitioner therefore prays that the appeal may come on to the heard before you and that the same may be discharged with costs. John Cosnahan for petitioner

Ordered that the appeal of this petition mentioned do come on to be heard at a Court to be holden at Castle Rushen the 1st day of ... next whereof all proper parties and persons are to have due notice. Given at Castle Rushen the 9th day of August 1803. Alex Shaw

At Castle Rushen the 1st of September 1803

The hearing of this petition and the appeal therein mentioned is continued until the four day of October next without further notice. Alex Shaw

To the honourable Alexander Shaw esquire lieutenant governor of the Isle of Man etc etc etc

The petition of appeal of John Taubman of the Nunnery esq

Sheweth

That your petitioner apprehends himself much aggrieved and injured by your honour's judgement bearing date the 12th day of October last pastand made in a case wherein your petitioner was appellant and Robert Heywood of Douglas was the respondent wherefore your petitioner humbly appeals from the said judgement bearing date the said 12th day of October last past to the King's most excellent majesty and your petitioner prays your honour's acceptance with a reasonable time for the prosecution and your petitioner shall pray etc. etc. Norris Moore

The appeal is accepted of provided the appellant enters into bond in the Rolls Office with one sufficient surity in the penal sum of one hundred pounds lawful money of Great Britain to and for the use of our sovereign Lord the king that he the appellant shall and will prosecute with effect and according to law and that in case the judgement appealed from be affirmed that he or they shall and will well and truly pay all such costs and charges as shall be awarded against him. Given at Castle Rushen the 28th day of February 1804. Alex Shaw

Know all men by these presents that I the before named appellant John Taubman and Norris Moore of Castletown are held and firmly bound unto our sovereign Lord in the penal sum of one hundred pounds lawful money of Great Britain to the payment whereof well and truly to be made unto our said Lord the King, his heirs or successors or certain attorney we bind and oblige ourselves our heirs, executors and administrators jointly and severally firmly by these presents. As witness our subscriptions this 2nd day of March 1804

The condition of the above or before written bond or obligation is such that if the above bound appellant John Taubman shall and will effectually procecute his appeal with effect and according to law and in case the judgement appealed from be affirmed that he shall and will pay all such costs as may be awarded against him then the beforewritten bond to be and otherwise to be and remain in full force and virtue. John Taubman, Norris Moore

Executed before Mark H. Quayle, CR

[Ref: Cases in the Court of Exchequer (Libri Scaccarii) 1799-1801 #138]

 

NOTES

  1. And Daniel's debts keep being uncovered!!!!
  2. The amount in question this time is £700 (or thereabouts)
  3. However the real purpose of this case is Robert Heywood's book keeping

Associated Documents

Last updated: Nov 2017