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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> National Anti-Vivisection Society v Inland Revenue Commissioners [1947] UKHL 4 (02 July 1947) URL: http://www.bailii.org/uk/cases/UKHL/1947/4.html Cite as: [1948] AC 31, [1947] UKHL 4 |
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Die Mercurii, 2° Julii, 1947
Parliamentary
Archives,
HL/PO/JU/4/3/986
Viscount
Simon
Lord
Wright
Lord
Porter
Lord
Simonds
Lord
Nornand
THE NATIONAL ANTI-VIVISECTION SOCIETY
v.
THE COMMISSIONERS
OF INLAND REVENUE
Viscount Simon
MY LORDS,
[2]
Lord Wright
MY LORDS,
The issue in this case is whether the Appellant Society
is entitled to
exemption from Income Tax under section 37 of the
Income Tax Act,
1918, on the ground that it is a body established
for charitable purposes
only. The year of charge is the year
ending the 5th April, 1943, and the
subject is the Appellant's
invested income aggregating £2,876 15s. 7d.
The Special
Commissioners before whom the matter came felt bound to
allow the
claim on the authority of In re Foveaux, (1895 2 Ch 501),
in
which Chitty J. had held that the Society was a charity, though
they
would, apart from authority, have held that on balance the
object of the
Society, so far from being for the public benefit,
was gravely injurious
thereto, and therefore that the Society
could not be regarded as a charity.
They also on the ground of the
same authority rejected the argument that
the Society could not
claim to be a charity because the alteration of the law
by means
of legislation was a main object of the Society. That decision
was
reversed by the Revenue Judge, Macnaghten J., and his decision
was
affirmed on appeal by the Court of Appeal, by a majority, the
Master
of the Rolls dissenting.
The Commissioners heard a great deal of evidence, and
their material
conclusions in the case they stated were: '' We are
satisfied that the main
" object of the Society is the total
abolition of vivisection, including in
" that term all
experiments on living animals whether calculated to inflict
"
pain or not, and (for that purpose) the repeal of the Cruelty to
Animals
" Act, 1876, and the substitution of a new enactment
prohibiting vivi-
" section altogether. . . .
" We think it has been proved conclusively that: —
" (A) A large amount of present day medical and
scientific knowledge
" is due to experiments on living
animals;
" (B) many valuable cures for and preventatives of
disease have been
" discovered and perfected by means of
experiments on living animals,
" and much suffering both to
human beings and to animals has been either
" prevented or
alleviated thereby. We are satisfied that if experiments
"
on living animals were to be forbidden (i.e., if vivisection were
abolished)
" a very serious obstacle would be placed in the
way of obtaining further
" medical and scientific knowledge
calculated to be of benefit to the
" public."
They were also prepared, if it was to be assumed that
any public
benefit in the direction of the advancement of morals
and education
amongst men would or might result from the Society's
efforts to abolish
vivisection, of which they had no express
evidence, and if their function
was to determine the case on the
fooling of weighing an assumed public
benefit, in the direction of
the advancement of morals amongst men,
which could or might result
from the Society's efforts to abolish vivisec-
tion, to hold on
the evidence that any such assumed public benefit was far
outweighed
by the detriment to medical science and research, and con-
sequently
to the public health, that would result if the Society succeeded
in
its object, and that on balance the object of the Society, so far
from
being for the public benefit, was gravely injurious thereto,
with the result
that the Society could not be regarded as a
charity.
I think the first thing to examine is whether In re
Foveaux (supra)
was rightly decided and whether the
Commissioners were justified in
regarding themselves as bound by
that authority.
Before examining In re Foveaux (supra) it will be
convenient to bear
in mind what is now generally accepted, that
the question whether a gift or
[3] 2
fund is charitable is a matter for the decision of the
Court on all the
materials before it. " Charitable " in
this context has reference to
charitable in the legal
sense. " Charity," indeed, is here a word of art of
precise
and technical meaning. From very early times the decision was
the
function of the Court. Thus rules grew around the very sketchy
list
in the Statute of Elizabeth (43 Eliz. c. 4). Judicial
precedents were estab-
lished. An early attempt to simplify the
problem by a classification under
main heads was the summary under
four heads submitted by Sir Samuel
Romilly (then Mr. Romilly)
arguing in Morice v. Bishop of Durham,
10 Ves. 522.
These heads were, first, relief of the indigent, second,
advancement
of learning, third, the advancement of religion, fourth,
which is
the most difficult, the advancement of objects of general
public
utility. This classification substantially was adopted by
Lord Macnaghten
about 85 years later in his famous list of
charitable purposes in Pemsefy
case (1891, A.C. 531 at p.
583) which is too familiar to call for quotation
here. The noble
and learned Lord had emphasised that he was discussing
the legal
meaning of charity; like Sir Samuel Romilly he remarked on
the
distinction between the popular and the legal meaning of the
word.
It is not necessary at this time of day to observe that
not every object
which is beneficial to the community can be
regarded as charitable. The
legal significance is narrower than
the popular. This was fully and
explicitly held by this House in
A.G. v. National Provincial Bank, (1924,
A.C. 262), which
followed re Macduff, (1896, 2 Ch. 451), and was discussed
more
recently, but more in relation to the construction of general
words
than to specific instances, in Chichester Diocesan Fund
v. Simpson, (1944,
A.C. 341). Even if the object were
in some sense beneficial to the com-
munity, it would still be
necessary to discover that it fell within the spirit
and
intendment of the instances given in the Statute of Elizabeth.
Healthy
and manly sports are certainly in fact beneficial to the
public, but apart
from special concomitants are not generally
entitled to qualify as charit-
able objects. On the other hand
societies or institutes for scientific research
would generally be
charities as being for the benefit of mankind under the
fourth
head, or alternatively as falling within the extended
significance
given to education or the advancement of learning,
which includes, in
modern times, science. Even societies coming
within the first three heads
of Lord Macnaghten's classification
would not be entitled to rank as legal
charities if it was seen
that their objects were not for the public benefit.
Where a
society has a religious object it may fail to satisfy the test if
it
is unlawful, and the test may vary from generation to generation
as
the law successively grows more tolerant. Lord Parker in Bowman
v.
Secular Society, (1917, A.C. 406, at pp. 448 seq.),
gives a long list illustrat-
ing this principle. It cannot be for
the public benefit to favour trusts
for objects contrary to the
law. Again, eleemosynary trusts may,
as economic ideas and
conditions and ideas of social service change, cease
to be
regarded as being for the benefit of the community. And trusts
lor
the advancement of learning or education may fail to secure a
place
as charities, if it is seen that the learning or education
is not of public
value. The test of benefit to the community goes
through the whole of
Lord Macnaghten's classification, though as
regards the first three heads,
ft may be prima facie assumed
unless the contrary appears.
In re Foveaux (supra) was decided in 1895 by
Chitty J. The headnote
is simply: '' Societies for the suppression
and abolition of vivisection are
" charities within the legal
definition of the term ' charity ' ". The
particular
societies in question were either the predecessors of the
present
Appellant or were substantially identical for all relevant
purposes. The
object, as stated by Chitty J., was the total
suppression of the practice of
vivisection. At the time when the
decision was given an Act entitled " the
" Cruelty to
Animals Act, 1876," was in force; that Act made it unlawful
and
an offence to perform on a living animal any experiment calculated
to
give pain except subject to the restrictions imposed by the Act.
One
provision was that the particular experiment was to be performed
with
a view to the advancement by new discovery of physio-
logical
knowledge or of knowledge which will be useful for sav-
ing or
prolonging life or alleviating suffering It was generally
58553 a
2
3
[4]
required by the Act that the animal should be under a
sufficient
anaesthetic, save in special circumstances, in which
case a certificate was
necessary under stringent conditions, and
experimenters were to hold
a licence. This Act has remained in
force since then. Its repeal is the
main object of the Appellant
Society. Chitty J. refers to the Act as being
the subject of
controversy between the supporters and opponents of the
practice
of vivisection. The former, he said, argue that the practice
under
carefully guarded provisions is justifiable because it
tends to promote the
welfare of the human race and even animals.
The latter argue that the
practice is really unjustifiable. The
Judge seemed disposed to regard the
issue as depending on how the
element of the improvement of morality
was to be considered. But
he had already accepted the position that
the Court does not
enter into or pronounce any opinion on the merits
of the
controversy between these two sides. Though he knew
of the Report
of the Royal Commission on Vivisection, the Court, he said,
"
stands neutral." Later in his judgment he said that the
intention
is to benefit the community: whether if they achieved
their object the
community would in fact be benefited is a
question on which the Court
is not required to express an
opinion. Whatever else is clear, it is, I think,
clear that the
question he is proposing involves the balancing of utilities.
I
cannot understand how the Judge could avoid deciding the very
question
necessary for his decision, viz., whether the Society
satisfies the
fourth head, as being beneficial to the community.
That, I think, is the
test he proposes. He questions if the
infliction of pain is necessarily cruelty.
It may be justifiable,
he concedes, but that, he thinks, is a question of
morals on
which men's minds may differ. But he seems to conclude the
matter
by holding that the intention of the creator of the trust is to
benefit
the community. That he treats as decisive: he declines to
determine
whether the community would in fact be benefited.
This judgment has stood since it was delivered. Though
it has not been
reversed, it has been severely criticised by a
great authority, Lord Russell
of Killowen, though by way of
dictum and not decision. There have
also been other judicial
pronouncements which may have to be considered.
The earlier of the cases in which Russell J., as he
then was, adverted
to this question was in re Hummeltenberg,
(1923, 1 Ch. 237); the matter
in that judgment most material
to the discussion of Chitty J.'s judgment
is shortly expressed in
the headnote: '' The opinion of the donor of a
" gift or the
creator of a trust that the gift or trust is for the public
benefit
" does not make it so, the matter is one to be
determined by the Court
" on the evidence before it."
Russell J. at p. 242 rejected the contention
on the lines of the
views expressed in In re Cranston, 1898, 1 I.R. 431,
and
by Chitty J. in In re Foveaux (supra). Russell J. clearly
defined
his opinion at p. 242, " If a testator by stating or
indicating his view that
" a trust is beneficial to the
public can establish that fact beyond question,
" trusts
might be established in perpetuity for the promotion of all kinds
"
of fantastic (though not unlawful) objects, of which the training
of
" poodles to dance might be a mild example. In my
opinion, the question
' whether a gift is or may be operative for
the public benefit is a question
" to be answered by the
Court by forming an opinion upon the evidence
"before it."
I accept these observations as correctly stating the law.
They were in fact adopted by the majority of the Court
of Appeal in the
next case I shall cite, which is an "
animal " case; it is In re Grove-Grady,
(1929, 1 Ch.
557). It is sufficient here to record that the purpose of
the
Society contemplated by the trust was the acquisition of land
for
the provision of refuges for the preservation of " all
animals birds or
" other creatures not human." The
principle of the decision was that
there could hot be a legal
charitable trust unless its execution involved a
benefit to the
community. Hence a trust for the benefit of animals would
not
merely on that ground be charitable. There must be a further
element,
in particular that the discouragement of cruelty
promotes humane senti-
ments in man towards the lower animals
which involves moral benefit to
[5] 4
the human community. Russell
L.J., as he then was, at p. 588 reiterated
the proposition that, "
the Court must determine in each case whether
" the trusts
are such that benefit to the community must necessarily
"
result from their execution." He added significant words: '
The
" authorities have, in my opinion, reached the furthest
admissible point
" of benevolence in construing, as
charitable, gifts in favour of animals,
" and for myself, I
am not prepared to go any further ".
•
I do not intend to make a
complete anthology of the " animal " cases,
but I must
refer shortly to the most important of the Irish cases on gifts
for
the benefit of animals, namely, In re Cranston (supra), a
decision of
the Irish Court of Appeal. There the bequest was in
favour of a vegetarian
society, whose purpose was to stop the
killing of animals for food, which
was condemned as being
inconsistent with the rights of animals and calcu-
lated to
produce demoralising effects upon men. The validity of the gift
was
upheld by the majority of the Irish Court of Appeal, largely
for
reasons taken to be derived from In re Foveaux (supra). But
a powerful
dissenting judgment was delivered by Holmes L.J.: he
was content indeed
to distinguish in In re Foveaux (supra): but
he demanded to know if
a belief by the promoters in the utility of
their project to eliminate the
use of animal food could make it a
charity in any sense which the law
attaches to that term. ' If
so," he said, " every object not actually
" immoral
or illegal must be held a charity ". He enforced his opinion
by
giving instances of matters which might be conceived to be
beneficent
agencies by a few idealists or cranks.
5 [6]
sufficient evidence of the utility of vivisection and
hence of the mischief
of any project aimed at making it unlawful.
But it is not clear how far
he had appreciated the full force of
the evidence. The evidence now pro-
duced of the enormous advances
in science and research which has been
accepted by the
Commissioners in their findings of fact on the utility of
vivisection
is indeed such as no fair-minded man could refuse full credence.
It
is conclusive to my mind; besides, the findings are binding on
your
Lordships. In re Foveaux (supra) has been the subject
of much dis-
cursive comment, but it has not been the subject of
decision in this House
until the present case. The fact that it
has stood so long cannot bar this
House from reversing it if your
Lordships are satisfied that it is wrong.
Bourne v. Keane,
(1919, A.C. 815), is sufficient authority as to the
general
powers of the House, or, as I should say, its duty. One of the
most
important aspects of the judicial functions of this House is
to
harmonise or correct the decisions of the lower Courts, even
though,
as Lord Birkenhead L.C. said at p. 830, it would be "
overruling decisions
" which have been treated as binding for
generations ".
In my opinion In re Foveaux (supra) was wrongly
decided and should
now be reversed. Chitty J. was wrong in taking
the intention of the donor
as a sufficient test that the gift was
charitable. That is vital. He was
wrong in holding that he could
stand neutral and not decide, on the
facts before him, the
question whether the gift was for the public benefit.
If he stood
neutral he could not decide in favour of one side and against
the
other side. He was inconsistent in holding that the gift was
charitable
while at the same time refusing to decide whether it
was for the public
benefit: unless he so decided in favour of the
gift he could not decide
that it was charitable. If he was not
satisfied that the propaganda and
expenditure for the suppression
of vivisection were beneficial to the com-
munity, he could not
hold that the activities of the Society were charitable.
He was
also wrong in deciding that he could not weigh against each other
the
detriment inseparable from suppressing vivisection on the one
hand
and on the other hand the benefit to the community of higher
moral
standards said to be due to enhanced regard for the
wellbeing of animals.
There is not, so far as I can see, any
difficulty in weighing the relative
value of what it called the
material benefits of vivisection against the moral
benefit which
is alleged or assumed as possibly following from the success
of
the appellant's project. In any case the position must be judged "as
a
whole. It is arbitrary and unreal to attempt to dissect the
problem into
what is said to be direct and what is said to be
merely consequential. The
whole complex of resulting circumstances
of whatever kind must be fore-
seen or imagined in order to
estimate whether the change advocated would
or would not be
beneficial to the community. The Commissioners have
abstained from
any but the vaguest finding on the possibility of
moral benefit:
they had no evidence, they said, on the point.
But at the highest
the assumed or alleged benefit is indirect and
problematical.
There is clearly no general consensus of opinion
or understanding
against the practice of vivisection which has
been permitted by
Parliament as regulated under the Act of 1876.
That Act has stood
all these years substantially without any serious
attack. It seems
that people's moral feelings are not weakened nor their
objections
to cruelty to animals reduced by the existence of the Act. If
they
think about it at all they think of the immense and
incalculable
benefits which have resulted from vivisection: if
that involves some
measure of pain at times to some animals,
notwithstanding the Act, they
fee] that it is due to a regrettable
necessity. Similarly a man who has
a beefsteak for dinner, if he
thinks at all about the slaughter of the beast,
reflects that that
is inevitable in the present constitution of society. I do
not
question that a high degree of regard for animals is a good
thing.
But it must be a regulated regard. Cruelty, that is,
purposeless cruelty,
whether through brutality or through a
purpose to satisfy our pleasure
or our pride, cannot be forgiven.
It is indeed also a penal offence at
law But it is impossible to
apply the word cruelty to efforts of the high-
minded scientists
who have devoted themselves to vivisection experiments
for the
purpose of alleviating human suffering. Harvey was only able
[7] 6
to publish in 1628 his great
work, De motu cordis, because he had been
given deer from
the Royal park for purposes of vivisection. Countiess
millions
have benefited from that discovery. I do not minimise the
suffer-
ings of the unfortunate deer. The subject of vivisection
is not a consenting
party, nor does it benefit. But I put against
that the benefit to humanity.
It has been argued that a Court
cannot weigh moral and material benefits
against each other. This
is not the place to accept or reject Bentham's
pronouncement that
" measure for measure, pushpin is as good as
poetry ",
or debate whether utilitarian or intuitionist ethics is the
truer
theory. But in ordinary life people often have to decide
between a moral
and a material benefit. However, 1 do not think
that is a fair statement
of the issue. The scientist who inflicts
pain in the course of vivisection is
fulfilling a moral duty to
mankind which is higher in degree than the
moralist or
sentimentalist who thinks only of the animals. Nor do I agree
that
animals ought not to be sacrificed to man when necessary. A
strictly
regulated amount of pain to some hundreds of animals may
save and
avert incalculable suffering to innumerable millions of
mankind. I can-
not doubt what the moral choice should be. There
is only one single
issue.
I have great sympathy with much
that the Master of the Rolls has
said in his powerful dissenting
judgment. I have a great love for animals
and some familiarity
with certain classes. I am sorry that rabbits, a weak
and an
innocent, but monstrously destructive, race, should have to
be
destroyed in great numbers, as they were and are being, to save
our people
from qualified starvation. I agree with the Master of
the Rolls that rats,
beetles and other pests, if they have to be
destroyed, should be destroyed
with as little cruelty as possible.
But destroyed they must be. The lives
of animals at the best are
precarious. Millions have perished in the last
frost. That is a
regrettable necessity. But however it is looked at, the life
and
happiness of human beings must be preferred to that of
animals.
Mankind, of whatever race or breed, is on a higher plane
and a different
level from even the highest of the animals who are
our friends, helpers
and companions.
I have turned for a while to
considerations of fact, because that is
inevitable in balancing
conflicting values. To my mind the scale of the
anti-vivisectionist
mounts up and kicks the beam. A statesman is con-
stantly weighing
conflicting moral and material utilities.
I must add that I have great
doubt, even apart from the final argu-
ment which I shall advert
to in a moment, that the object of abolishing
vivisection can on
any view be regarded as being in law a public charit-
able object.
It is not analogous to any of the objects enumerated in the
preamble
to the Statute. Its only claim to be admitted must rest on
the
fourth head. To get into that class it must be established that it
is
beneficial to the community. What it seems to do, however, is
to destroy
a source of enormous blessings to mankind. That is a
positive and
calamitous detriment of appalling magnitude. Nothing
is offered by way
of counterweight but a vague and problematical
moral elevation. The
law may well say that quite apart from any
question of balancing values,
an assumed prospect, or possibility,
of gain so vague, intangible and re-
mote cannot justly be treated
as a benefit to humanity, and that the
appellant cannot get into
the class of charities at all unless it can
establish that
benefit. If it fails, it can still continue to carry on such
lawful
purposes as the members desire and its funds, exiguous as they
are,
permit. Apart from the " animal " cases I cannot
find any precedent
for such an object being held charitable. On
the other hand, the vivi-
sectionists, who are attacked, can
fairly claim that their purpose is charit-
able and would
generally be so recognised either under the fourth head of
the
accepted classification or under the head of advancement of
learning.
I think that the whole tendency of the concept of
charity in a legal
sense under the fourth head is towards tangible
and objective benefits,
58553 A4
7 [8]
and at least that approval by the common understanding
of enlightened
opinion for the time being is necessary before an
intangible benefit can be
taken to constitute a sufficient benefit
to the community to justify admis-
sion of the object into the
fourth class. By this test the claim of the appel-
lant Society
would fail.
But there is another and essentially different ground on
which in my
opinion it must fail; that is because its object is to
secure legislation
to give legal effect to it. It is, in my
opinion, a political purpose within
the meaning of Lord Parker's
pronouncement in Bowman v. Secular
Society Ltd. (supra) at p. 442.
Lord Parker was discussing in a different
connection the same
question of the true criterion for deciding if charitable
gifts
are for the benefit of the public in the legal sense; he was
there
referring to the objects enumerated in the Memorandum of
Association
of the Secular Society, Ltd. He said: ' Now if your
Lordships will
"refer for a moment to the Society's
Memorandum of Association you
"will find that none of its
objects, except, possibly, the first, are charit-
"able. The
abolition of religious tests, the disestablishment of the
Church,
"the secularisation of education, the alteration of
the law touching
"religion or marriage, or the obervation of
the Sabbath, are purely
"political objects. Equity has always
refused to recognise such objects
"as charitable. It is true
that a gift to an association formed for their
"attainment
may, if the association be unincorporated, be upheld as an
"absolute
gift to its members, or, if the association be incorporated, as
"an
absolute gift to the corporate body; but a trust for the
attainment
"of political objects has always been held
invalid, not because it is
"illegal, for everyone is at
liberty to advocate by any lawful means a
"change in the law,
but because the Court has no means of judging
"whether a
proposed change in the law will or will not be for the
public
"benefit and therefore cannot say that a gift to
secure the change is a
"charitable gift." While I was
preparing this part of my opinion my
noble and learned friend Lord
Simonds was kind enough to draw to my
attention the passage which
in due course your Lordships will hear quoted
by him from a work
of authority, Tyssen on Charitable Bequests. It is,
I think, a
very important contribution to this question. It appears to
me to
go to explain and justify Lord Parker's opinion. I refer
especially
to Tyssen's words: " the law could not stultify
itself by holding that
" it was for the public benefit that
the law itself should be changed ";
and again: " each
Court . . . must decide on the principle that the law
" is
right as it stands ". I am reminded of the words of a great
common
law judge who warned the Courts against usurping the
functions of the
legislature. I do not regard the statements of
Lord Parker and Tyssen
as inconsistent, but as complementary.
In my opinion, the Respondents' objection under this
head is well
founded. The Commissioners held that " the
alteration of the law by
" means of legislation is a main
purpose of the Society, but the repeal
" of the Act of
Parliament, (i.e., 39 & 40 Vict. c. 77) " [the Cruelty
to
Animals Act, 1876, which I have referred to above] " was
undoubtedly
" part of the Society's object in 1895."
They accordingly felt bound to
follow Chitty J. on this point, as
they had done on the first point.
Your Lordships are not bound by the judgment of Chitty
J., and I
prefer the reasoning on the point of Rowlatt J. in
C.I.R. v. Temperance
Council of the Christian Churches
of England and Wales, (10 T.C. 748).
Rowlatt J. held in
respect of the Respondent in that appeal that the pur-
pose was
not charitable but political within the meaning of the
principle
stated by Lord Parker. He held that legislation occupied
the greater part
of the field in the description of the objects of
the Respondent. He held
that any purpose of influencing
legislation is a political purpose in this
connection on the clear
authorities: that the Respondent's direct purpose
was to effect
changes in the law and that was not a charitable purpose.
He
distinguished what he called the antivivisection cases (that is the
cases
which I have been discussing) on the ground that in them the
alteration
of the law was subsidiary and not a main purpose. While
I agree with
[9] 8
the decision of Rowlatt J., I
venture to think that he fell into error in
distinguishing as he
did, the and vivisection cases, or at least that his
assumed
ground of distinction could not be applied in the present case.
I should dismiss the appeal.
[10]
Lord Porter
MY LORDS,
The question what is or is not a charity is always a
difficult problem
partly, I think, owing to the fact that the
meaning now attributed to the
word is derived from the preamble to
the Act of Elizabeth, which, though
the Act itself has been
repealed, has been re-enacted and gives a kind of
example of the
class of matters then held to be charitable. From this
beginning
legal decisions have extended the meaning of the word to many
matters
which would not originally have been included.
But the difficulty does not lie in the origin of the
doctrine alone.
It is, I think, inherent in the subject matter
under consideration. Whether
any two persons would agree in all
cases as to what " charity " should
include is at least
doubtful. It is not the law but the diversity of subjects
which
creates the difficulty.
A step towards a closer definition was however reached
in Pemsel's
Case [1891], A.C. 531 in Lord Macnaghten's
well-known speech dividing
charitable objects into four classes,
with the result that, at the present day,
all claims to embrace an
object under the head of a charity must assert
that it comes
within one of the four classes. In the present case the
Appellants
claim to come under the fourth head.
" Charity ", says Lord Macnaghten at p. 583,
"in its legal sense
'' comprises four principal
divisions—trusts for the relief of poverty:
" trusts
for the advancement of education : trusts for the advancement of
"
religion: and trusts for other purposes beneficial to the community
"
not falling under any of the preceding heads." In this language
it
might well have been argued that trusts for any of the first
three objects
were charitable whether they were beneficial to the
community or not, but
that inclusion in the fourth class is only
permissible if such benefit can be
shown. I cannot, however, find
that such a contention has been put for-
ward. It was expressly
repudiated by both sides in the present case and
rejected by
Russell J., as he then was, in Hummeltenberg's Case [1923]
1
Ch. 237 at p. 240. One must take it, therefore, that in whichever of
the
four classes the matter may fall, it cannot be a charity
unless it is beneficial
to the community or to some sufficiently
defined portion of it.
The difficulties of the present case arise firstly in
determining what is
of benefit to the public and who is to
determine that question; but a not
less difficult, though perhaps
less subtle, question is as to whether the
objects of the
Appellant Society are political within the meaning of that
word as
used by Lord Parker in Bowman's Case [1917] A.C. 406 at
p.
442.
The facts have been fully stated by my noble and learned
friend Lord
Simonds, and he has quoted the material passages from
the findings of the
Commissioners. In so far as those findings
are for them and are determina-
tive of the matter in issue your
Lordships are of course bound by their
decision. The only
questions, therefore, are (1) whether the finding of
the
Commissioners that " the main object of the society is
the total abolition
" of vivisection and (for that purpose)
the repeal of the Cruelty to
'' Animals Act 1876, and the
substitution of a new enactment prohibiting
" vivisection
altogether " amounts to a finding that the society's object
is
political in the sense in which that word is used when it is said
that
political objects are not charitable, and (2) whether the
finding that
" any assumed public benefit in the direction of
the advancement of morals
" and education is far outweighed
by the detriment to medical science and
" research and
consequently to the public health which would result if the
"
society succeeded in achieving its object, and that, on balance,
the
" object of the society, so far from being for the public
benefit, is gravely
" injurious thereto " is a finding
of fact as a result of which your Lord-
ships ought to hold that
the objects of the society are not charitable.
[11] 2
It was, however, strenuously
and, I think, successfully urged by the
Respondents that this was
not an accurate summing up of the position.
The object of curing
human, or even animal, illness and suffering itself
aims at a
moral end, and the question is not fairly stated as a
conflict
between material and moral benefits but, as Mr. Grant on
the part of
the Appellants was prepared to accept, as a conflict
between one ethical
outlook and another. His point was not that
the material must give
place to the moral but that the
Commissioners or the Court are not
empowered to decide such a
question. In the words of Chitty J. in
Foveaux's Case
[1895] 2 Ch 501 " the Court stands neutral."
1. As my noble and learned
friend Lord Simonds points out, it is curious
how scanty the
authority is for the proposition that political objects are
not
charitable, and the only case quoted by Lord Parker in
Bowman's Case
(supra) viz.: de Themmines v. de
Bonneval, 5 Russ. 288, turned upon
public policy, not upon
what, apart from that question, is or is not a
charity.
I cannot accept the view that
the anti-slavery campaign, or the enact-
ment of the Factory Acts,
or the abolition of the use of boy labour to
sweep chimneys, would
be charitable so long as the supporters of these
objects had not
in mind, or at any rate did not advocate, a change in
the laws,
but became political and therefore non-charitable if they did
so.
To take such a view would to me be to neglect substance for form.
The
object was to stop slavery or the use of boy chimney sweeps, and
to
ensure that certain minimum requirements were carried out
in
factories. All this could be done by common consent, though no
doubt
the only effective method would be to alter the law. But
persuasion
not force was a possible means of effecting the desired
purpose.
3 [12]
animal suffering caused by vivisection, though a main
method of effect-
ing that end is to repeal the present Act, and
such repeal is in that sense
a main object of the Society. As the
Commissioners say: ' We are
" satisfied that the main object
of the Society is the total abolition of
" vivisection and
(for that purpose the repeal of the Cruelty to Animals
" Act,
1876, and the substitution of a new enactment prohibiting
"
vivisection altogether." And again, " We agree that the
alteration
" of the law by means of legislation is a main
purpose of the Society."
In so far as the decision of Rowlatt J. in Inland
Revenue Commis-
sioners v. Temperance Council, (1926)
42 T.L.R. 618, is inconsistent with
this view, I do not agree with
it, though a distinction might be made
between that case and this
inasmuch as there legislation is put in the
forefront of the
objects of the Council, and some support for this view
may perhaps
be gained from the decision in re Hood, [1931] I Ch. 240.
Moreover, as the Commissioners point out, this point was
as open and
as valid in re Foveaux (supra) as in this case
and yet it was never taken.
For these reasons, which perhaps differ a little from
those presented
by the Master of the Rolls, I agree with his view
upon this point, and
inasmuch as none of the other members of the
Courts below dealt with
it do not find myself at variance with any
of their expressed views.
2. On the second point the Respondents say that the
object, if it is to be
charitable, must, like any other charitable
object, be for the benefit of
the public; the Commissioners have
held that " on balance the object
"of the society, so
far from being for the public benefit, is gravely
" injurious
thereto ": and that that finding was one of fact and
conclu-
sive of the case as against the Appellants.
The Appellants on their part maintain that trusts
inculcating humanity
towards animals are (as has frequently been
held) for the public benefit
and that it is not for the
Commissioners or a Court to enter into what
may be fine
distinctions as to the question of the quantum of benefit as
opposed
to the disadvantages. The conflict, as I see it, is between the
view
held by Chitty J. in re Foveaux (supra) and the criticisms or
sug-
gested criticisms of that view to be found in the Judgments
of Russell J.,
as he then was, in re Hummeltenberg (supra), and
of the Court of Appeal
of whom Russell L.J. formed one in re
Grove-Grady, [1929] I Ch. 557.
Any observations of that learned judge, whether in the
Court of first
instance or the Court of Appeal or in your
Lordships' House, even
though not strictly an essential part of
his decision, could only be differed
from with great diffidence,
and it is therefore necessary to consider their
exact bearing in
the cases in which they are found.
One thing is certain, and was not contested by Mr.
Grant—the intention
of the donor in making the gift cannot
affect the result. The question
must be judged independently of
his idea of what is or is not charitable,
but undoubtedly, as has
been pointed out more than once, a gift for the
protection of
animals is prima facie at any rate a good charitable gift.
It
is enough in this connection to refer to the observations of Swinfen
Eady L.J. in Wedgwood [1915] I Ch. 113.
Such a gift, then, being prima facie charitable,
must remain charitable
unless its charitable nature is taken away
because on the whole it does
more harm than good in the eyes of
some tribunal authorised to determine
that question.
Chitty J., as I understand him, said in re Foveaux
(supra) that that
question was not one which the tribunal of
fact was entitled to decide. The
Court or the Commissioners, as
the case may be, were authorised to deter-
mine whether the object
was one of a class which was or had been held
to be charitable,
i.e., whether it was one of a class which prima facie
benefited
the public. After that the tribunal remained neutral. It was
not
for it, in a conflict of opposed opinions, to analyse further the
beneficial
»r injurious results of the gift.
Foveaux's case (supra) has more than once
been quoted since its
decision, and apparently accepted without
criticism except in so far as
[13] 4.
Re Campden Chanties, 18
Ch. p. 310, also turned upon the discretion
which the Court was
given of varying the objects of a charity, where,
but only where,
a scheme was settled cy-pres by the Charity Com-
missioners
as a result of a complete change in the character of
the
neighbourhood and in the value of the gift. The judgment
deprecated the
giving of and denied the benefit to be obtained
from doles, but nowhere
said or attempted to say that to give them
would not be a good charity.
All it decided was that where the
Court was bound to administer the funds
cy-pres it had a
discretion as to the objects to be included in the scheme
and was
under no obligation to perpetuate doles.
There remains for consideration Lord Russell's two warnings.
Re Grove-Grady, [1929] I
Ch. 557, was concerned with this very point,
viz.: was the gift in
question within that class which could be held to
be a charity.
The Court of Appeal, differing from Romer J., held by
a majority
that it could not because there was no benefit to the community
in
a devise to form a reserve for animals of all kinds, wild or tame,
free
from the interference of man and with no provision even for
his observa-
tion of the result. (See p. 572.)
5 [14]
of animals per se which is important, but this
fact does not affect the view
adopted by the Master of the Rolls.
[15]
Lord Simonds
MY LORDS,
The question raised in this
appeal is whether the National Anti-
Vivisection Society, which I
will call " the Society ", is a body of
persons
established for charitable purposes only within the mean-
ing of
Section 37 of the Income Tax Act, 1918, and accordingly
entitled
to exemption from income tax upon the income of its
investments.
The Commissioners for the
special purposes of the Income Tax
Acts, thinking that they were
bound by authority so to do,
answered this question in the
affirmative. From their decision the
Commissioners of Inland
Revenue appealed to Macnaghten J.
who reversed it, holding that
the Society is not a body of persons
established for charitable
purposes only. His judgment was
upheld by the Court of Appeal
(Mackinnon and Tucker L.J.J.,
Lord Greene M.R. dissenting). Hence
the appeal of the Society
to this House.
I think that it is important to
set out the decision contained in
the Case stated by the
Commissioners. It is amply supported by
the findings of fact which
therein appear.
The material parts of the decision are as follows :
" The object of the
Society, as set out in its book of Rules is
" stated to be '
to awaken the conscience of mankind to the
"
iniquity of torturing animals for any purpose whatever;
"
to draw public attention to the impossibility of any adequate
"
protection from torture being afforded to animals under
"
the present law ; and so to lead the people of this country
"
to call upon Parliament totally to suppress the practice of
"
vivisection.'
" An explanatory resolution
was passed by the Council of
" the Society on 9th February,
1898, in the following terms : —
" ' The Council affirm
that, while the demand for the total
"
abolition of vivisection will ever remain the object of the
"
National Anti- Vivisection Society, the Society is not
"
thereby precluded from making efforts in Parliament
"
for Lesser Measures having for their object the saving of
"
animals from scientific
torture.'
" The
quotations set out above are taken from the book of
" Rules
of the Society as reprinted in 1938.
" We are satisfied that the
main object of the Society is the
" total abolition of
vivisection including in that term all experi-
" ments on
living animals whether calculated to inflict pain
" or not
and (for that purpose) the repeal of the Cruelty to
" Animals
Act, 1876, and the substitution of a new enactment
"
prohibiting vivisection altogether.
" Dr. Fielding-Ould in his
evidence before us suggested that
" there Were some
experiments on living animals to which
" the Society did not
object and that the Society was only
" opposed to such
experiments as caused pain and suffering to
" the animals,
but we find it difficult to reconcile this evidence
" with
the statements contained in the literature produced by
" the
Society, or indeed with the speeches of Dr. Fielding-Ould,
"
as reported in ' The Animals' Defender ' a paper of which he
"
is the editor.
" We are satisfied that the
members of the Society are
" actuated by an intense love of
animals, and that the work
" of the Society is to a large
extent directed towards the pre
" vention
of cruelty to animals. Part of its propaganda
"
literature is directed
towards inculcating a love of animals
"
in the young.
2 [16]
" A number of very
distinguished men were called as
" witnesses by the Crown
with the object of proving the great
" benefits which had
accrued to the public by reason of the
" medical and
scientific knowledge which had been obtained
" through
experiments on living animals.
" We think it has been
proved conclusively that: —
" (a) a large amount of
present day medical and scientific
" knowledge is due to
experiments on living animals;
" (b) many valuable cures for
and preventatives of disease
" have been discovered and perfected by means of experi-
" ments on living animals, and much suffering both to
" human beings and to animals has been either prevented
" or alleviated thereby.
" We are satisfied that if
experiments on living animals were
" to be forbidden (i.e. if
vivisection were abolished) a very
" serious obstacle would
be placed in the way of obtaining
" further medical and
scientific knowledge calculated to be of
" benefit to the
public.
" We were very impressed by
the evidence of Major General
" Poole, Director of Pathology
at the War Office, as to the
" great value of experiments on
living animals in connection
" with the successful carrying
on of the present war by the
" maintenance of the health of
the troops and the avoidance
" or minimizing of many diseases
to which soldiers in the field
" are particularly liable.
" There was no express
evidence before us that any public
" benefit in the direction
of the advancement of morals and
" education amongst men (or
in any other direction) would
" or might result from the
Society's efforts to abolish vivi-
" section, but if it must
be assumed that some such benefit
" would or might so result,
and if we conceived it to be our
" function to determine the
case on the footing of weighing
" against that assumed
benefit the evidence given before us,
" and of forming a
conclusion whether, on balance, the object
" of the Society
was for the public benefit, we should hold,
" on that
evidence, that any assumed public benefit in the
" direction
of the advancement of morals and education was
" far
outweighed by the detriment to medical science and
" research
and consequently to the public health which would
" result if
the Society succeeded in achieving its object, and
" that on
balance, the object of the Society, so far from being
" for
the public benefit, was gravely injurious thereto, with
" the
result that the Society could not be regarded as a charity.
" But, upon the
authorities, we regard ourselves as precluded
" from so
holding ".
The Commissioners then referred
to the authorities, which it will
be my task to examine, and came
to the conclusion which I have
already stated.
Before I refer to the cases and
to the judgments in the Courts
below I will state the two
questions which appear to me to be
raised in this appeal.
The first and shorter point is
whether a main purpose of the
Society is of such a political
character that the Court cannot regard
it as charitable. To this
point little attention was directed in the
Courts below. It is
mentioned only in the judgment of the learned
Master of the Rolls.
As will appear in the course of this opinion,
it is worthy of more
serious debate.
The second point is fundamental.
It is at the very root of the
law of charity as administered by
the Court of Chancery and its
successor, the Chancery Division of
the High Court of Justice. It
is whether the Court, for the
purpose of determining whether the
object of the Society is
charitable may disregard the finding of
fact that "any assumed
public benefit in the direction of the
" advancement of
morals and education was far outweighed by
" the detriment to
medical science and research and consequently
" to the public
health which would result if the Society succeeded
" in
achieving its object, and that on balance the object of the
"
Society, so far from being for the public benefit, was gravely in-
"
jurious thereto ". The Society says that the Court must
disregard
this fact, arguing that " evidence of disadvantages
or evils which
" would or might result from the stopping of
vivisection is
" irrelevant and inadmissible ".
My Lords, upon the first point
the learned Master of the Rolls
cites in his judgment a passage
from the speech of Lord Parker
in Bowman v. Secular
Society, Ltd. (1917 A.C. 406 at page 442):
" A trust for
the attainment of political objects has always been
" held
invalid, not because it is illegal . . . but because the Court
"
has no means of judging whether a proposed change in the law
"
will or will not be for the public benefit". Lord Parker is
here
considering the possibility of a valid charitable trust and
nothing
else and when he says " has always been held invalid
" he means
" has always been held not to be a valid
charitable trust". The
learned Master of the Rolls found this
authoritative statement upon
a branch of the law, with which no
one was more familiar than
Lord Parker, to be inapplicable to the
present case for two reasons,
first, because he felt difficulty in
applying the words to " a change
" in the law which is
in common parlance a ' non-political'
" question ", and
secondly because he thought they could not in
any case apply, when
the desired legislation is " merely ancillary
" to the
attainment of what is ex hypothesi a good charitable
"object".
My Lords, if I may deal with
this second reason first, I cannot
agree that in this case an
alteration in the law is merely ancillary
to the attainment of a
good charitable object. In a sense no doubt,
since legislation is
not an end in itself, every law may be regarded
as ancillary to
the object which its provisions are intended to
achieve. But that
is not the sense in which it is said that a society
has a
political object. Here the rinding of the Commissioners is
itself
conclusive. " We are satisfied ", they say, " that the
main
" object of the Society is the total abolition of
vivisection . . . and
" (for that purpose) the repeal of the
Cruelty to Animals Act, 1876,
" and the substitution of a new
enactment prohibiting vivisection
" altogether ". This
is a finding that the main purpose of the
Society is the
compulsory abolition of vivisection by Act of Parlia-
ment. What
else can it mean ? And how else can it be supposed
that
vivisection is to be abolished? Abolition and suppression
are
words that connote some form of compulsion. It can only be
by Act
of Parliament that that element can be supplied. Upon
this point I
must with respect differ both from the learned Master
of the Rolls
and from Chitty J. whose decision in re Foveaux I
shall
later consider.
Coming to the conclusion that it
is a main object, if not the main
object, of the Society, to
obtain an alteration of the law, I ask
whether that can be a
charitable object, even if its purposes might
otherwise be
regarded as charitable.
My Lords, I see no reason for
supposing that Lord Parker in
the cited passage used the
expression " political objects " in any
narrow sense or
was confining it to objects of acute political contro-
versy. On
the contrary he was, I think, propounding familiar
doctrine,
nowhere better stated than in a text book, which has long
been
regarded as of high authority but appears not to have been
cited
for this purpose to the Courts below (as it certainly was not
to
your Lordships), Tyssen on Charitable Bequests. The passage,
which
is at p. 176, is worth repeating at length: " It is a common
"
practice for a number of individuals amongst us to form an
4 [18]
"
association for promoting some change in the law, and it is worth
"
our while to consider the
effect of a gift to such an association.
"
It is clear that such an association is not of a charitable
nature.
"
However desirable the change may really be, the law could not
"
stultify itself by holding that it was for the public benefit that
"
the law itself should be
changed. Each Court in deciding on
"
the validity of a gift must decide on the principle that the law
"
is right as it stands. On the other hand such a gift could not be
"
held void for
illegality". Lord Parker uses slightly different
language
but means the same thing, when he says that the Court has
no means
of judging whether a proposed change in the law will
or will not
be for the public benefit. It is not for the Court to
judge and
the Court has no means of judging.
[19] 5
arose the necessity of
definition. And so both before and after the
Statute of 43
Elizabeth it became the duty of the Court of Chancery
to determine
what objects were and what were not charitable.
I will readily concede that, if
the purpose is within one of the
heads of charity forming the
first three classes in the classification
which Lord Macnaghten
borrowed from Sir Samuel Romilly's
6 [20]
argument in
Morice v. Bishop of Durham, 10 Ves., the Court
will
easily conclude that it is a charitable purpose. But even
here
to give the purpose the name of " religious " or "
educational " is
not to conclude the matter. It may yet not
be charitable, if the
religious purpose is illegal or the
educational purpose is contrary
to public policy. Still there
remains the overriding question: is it
pro bono publicol It
would be another strange misreading of
Lord Macnaghten's speech in
Pemsel's case (one was pointed out in
re Macduff) to
suggest that he intended anything to the contrary.
I would rather
say that, when a purpose appears broadly to fall
within one of the
familiar categories of charity, the Court will
assume it to be for
the benefit of the community and therefore
charitable unless the
contrary is shown, and further that the Court
will not be astute
in such a case to defeat upon doubtful evidence
the avowed
benevolent intention of a donor.
But, my
Lords, the next step is one that I cannot take. Where
upon the
evidence before it the Court concludes that, however
well-
intentioned the donor, the achievement of his object will be
greatly
to the public disadvantage, there can be no justification
for saying
that it is a charitable object. If and so far as there
is any judicial
decision to the contrary, it must in my opinion be
regarded as
inconsistent with principle and be overruled. This
proposition
is clearly stated by Russell J. in re
Hummeltenberg, 1923 1 Ch. 237
at p. 242. " In my opinion
", he said, " the question whether a gift
" is or
may be operative for the public benefit is a question to be
"
answered by the Court by forming an opinion upon the evidence
"before
it". This statement of that very learned Judge
follows
immediately upon some observations on the cases of re
Foveaux,
1895 2 Ch 501, and re Cranston, 1898 1 I.R.
431, which were the
mainstay of the appellant's argument.
[21] 7
applied this
overriding test. And since the Statute the Court has
performed
the same duty in determining whether objects alleged
to be
charitable are within the spirit and intendment of the
preamble.
May I not cite Chitty J. himself in this very case?
" After
all", he said, " the best that can be done is to
consider
"each case as it arises upon its own special
circumstances." Is
there a more special circumstance than
this, that the fact is proved
that " on balance the object of
the Society, so far from being for
" the public benefit, was
gravely injurious thereto " ? Nor do I
understand why in his
concluding words Chitty I. said that the
defendant societies might
be near the border line, if he looked only
at their intention and
formed no opinion upon the result of their
efforts if they were
successful. For there could be no doubt upon
the authority of such
cases as University of London v. Yarrow,
1 De G. &
J. 72, and Marsh v. Means, 3 Jur. (N.S.) 790, that a
gift
for the protection of animals is prima facie a
charitable gift for the
reason later stated by Swinfen Eady L.J.
in re Wedgwood, [1915]
1 Ch. 113, at p. 122. Upon this line
of authority Chitty J. founded
his judgment and, if intention only
was looked at, the defendant
societies could fairly claim to be in
the heart of the province of
charity. If the learned Judge had a
doubt, it could only have
been due to the passing thought that
perhaps result as well as
intention was material. It is worthy of
notice that the same doubt,
so strong indeed that final opinion
was reserved, was entertained
by Cotton, Lindley and Bowen L.JJ.
in re Douglas, 35 C.D. 472.
In that case it was unnecessary
to determine whether the same
anti-vivisection society in its then
form was a charity. But the
learned Lords Justices expressly
reserved their opinion upon the
point. I see no reason why they
should have done so, unless they
held, as I invite your Lordships
to hold, that injury to the com-
munity must be weighed with the
ostensible charitable purpose
of the society.
8 [22]
" Court
in such cases always excludes those who are in receipt of
"
parochial relief, inasmuch as that would be a relief to the poor
"
rates and so a charity to the ratepayers and not to the poor. The
"
only effect of such gifts is to pauperise the parish . . .
."
Accordingly the Vice-Chancellor declined to increase pro
rata the
gifts to the poor and directed that the whole of the
surplus revenue
should be divided between the other two objects of
the testator's
bounty. My Lords, I find in this decision nothing
contradictory
to the principles that I have asserted. A purpose
deemed charitable
in 1640 was no longer deemed charitable in 1866;
therefore the
Court declined to give effect to it in regard to
surplus revenues. It
does not follow from this that, if in 1640
the Court had thought
that nothing could be more detrimental to a
parish than such doles,
it would nevertheless have supported the
gift as a good charitable
gift.
[23] 9
to conclude that the purpose is
charitable without looking to the
end of the matter.
10 [24]
" What",
he says, " is the tribunal which is to decide whether the
"
object is a beneficent one ? It cannot be the individual mind of
"a
Judge, for he may disagree toto coelo from the testator as
to
" what is or is not beneficial. On the other hand it
cannot be the vox
" populi, for charities have been
upheld for the benefit of insig-
" niticant sects, and of
peculiar people. It occurs to me that the
" answer must be
that the benefit must be one which the founder
" believes to
be of public advantage, and his belief must be at least
"
rational, and not contrary either to the general law of the land,
or
" to the principles of morality." Your Lordships see
how inevitably
some qualification slips in. Here we have the test
of rationality,
of conformity with the general law, of the
principles of morality.
These are tests which the Court must
examine and, so far as they
depend on facts, come to a conclusion
upon relevant evidence. I
do not understand Fitzgibbon L.J. to
support the view of the
appellant that, given a measure of public
advantage, the public
disadvantage can be ignored. Walker L.J.
appears more strongly
to favour the appellant. " The idea ",
he says, " may be erroneous
" and may be visionary, but
it was entertained honestly by the
" giver, and her gift was
designed for the benefit of mankind, and I
" think it is
charitable." I can hardly think that the learned Lord
Justice
intended to say that the honest opinion of a donor is con-
clusive.
At least an exception must be made in the case of an
illegal
purpose or a purpose contrary to public policy. The ques-
tion
here, with which he did not purport to deal, is whether it is
as
fatal to the charitable nature of a gift that it is shown
specifically
to be to the public detriment as that it is regarded
generally as
contrary to public policy. From the dissenting
judgment of
Holmes L.J. your Lordships may get some assistance.
That
learned Lord Justice is careful to say that there is nothing
illegal
or contrary to public policy in the propagation of the
doctrines
of vegetarianism. The question remained whether the
object of
the societies was charitable, and after stating that the
object must
be one by which the public, or a section of the
public, benefits, the
Lord Justice proceeds, " But what is
the test or standard by which
" a particular gift is to be
tried with a view of ascertaining whether
" it is beneficial
in this sense 1 I am of opinion that it does not
"
depend upon the view entertained by any individual—either
"
by the Judge who is to decide the question, or by the person who
"
makes the gift." And he answers the question by saying, "
There
" is probably no purpose that all men would agree is
beneficial to
" the community: but there are surely many
purposes which
" everyone would admit are generally so
regarded, although indi-
" viduals differ as to their
expediency or utility. The test or
" standard is, I believe,
to be found in this common understanding."
He then applies
this standard to the gift there in question, and,
applying it,
finds that the object does not benefit mankind and
therefore is
not charitable. It is, I think, instructive to see how
he
contrasts the vegetarian and the anti-vivisection claims.
Of
anti-vivisection he says " there is a great body of
well-informed
" opinion, holding that it would be for the
true interests of mankind
" to put an end to it [i.e.,
vivisection] altogether. I think that there
" is no analogy
between a practice such as this, pursued by only
" a few
individuals, attended with the severest suffering, and pro-
"
ductive of very doubtful benefit, and the universal habit of
killing
" animals for human food in a manner that causes at
the most but
" momentary pain." It may well be that if
the finding of the
Special Commissioners in this case had been in
similar terms, I
should accede to the Society's claim. But the
value of the
observations of the Lord Justice is that he looks
first and last to
the true interests of mankind. That is the test.
Be the intention
of the donor what it will, let him label his gift
by what name he
likes, he cannot draw a line and say to the Court
that it shall go
thus far and no farther.
[25] 11
[26]
Lord Normand
MY LORDS,
[27] 2
it would
become the duty of the Court to decide whether the
general purpose
of the society was the improvement of morals
by various lawful
means including new legislation, all such means
being subsidiary
to the general charitable purpose. If the Court
answered this
question in favour of the Society, it would retain
its privileges
as a charity. But if the decision was that the leading
purpose of
the Society was to promote legislation in order to bring
about a
change of policy towards field sports or the protection of
wild
birds, it would follow that the Society should be classified
as an
association with political objects and that it would lose
its
privileges as a charity. The problem is therefore to discover
the
general purposes of the Society and whether they are in the
main
political or in the main charitable. It is a question of
degree of a
sort well known to the Courts.
3 [28]
this 'Society
would. pass without acute controversy. It excites
little or no
controversy at present because the immediate
prospects of its
success are negligible, but, if the efforts of the
Society were to
bring success near, acute and bitter controversy
would, it is
almost certain, become inevitable. But in my opinion
it is not
relevant to inquire whether the change of policy, for such it
would
be, represented by the prohibition of experiments on animals,
might
be accompanied by controversy or not. The relevant con-
sideration
is that it would be a change of policy, and that this
Society
makes the achievement of that change by legislation its lead-
ing
purpose. That, in my opinion, settles the issue in this case. I
think
that the same reason explains the decision of Inland
Revenue
Commissioners v. Temperance Council o/
Christian Churches of
England and Wales, 136 Law Times 27,
and I adopt the words
used of that case by Lord Justice Lawrence
in Public Trustee v.
Hood, 1931 1 Chancery at page
252:—"In that case the gift was
" not for the
promotion of temperance generally, but was for the
"
promotion of temperance mainly by political means".
The
Anti-Vivisection Society is similarly not a society for the
pre-
vention of cruelty to animals generally, but a society for
the
prevention of cruelty to animals by political means.
(58663r) Wt. 8047-45 35 8/47 DL. G.338