Notes from Wikiquote

Also: "* One nation does not take notice of the revenue laws of another". Lord Mansfield, Planche and another v. Fletcher (1779), 1 Doug. 253. See also per Abbott, C.J., James v. Catherwood (1823), 3 D. & R. 191; per Rolfe, B., Bristow v. Sequeville (1850), 5 Ex. 279.

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