the factual circumstances giving rise to this case began on 31 march 1903 when henry d'emden, who was employed by the federal government as the deputy postmaster-general for tasmania, gave a receipt for his salary to a federal official without paying the tasmanian stamp duty on it. d'emden was convicted in a hobart court, and was ordered to pay a one shilling fine and seven shillings and sixpence in costs and if he failed to pay, imprisoned for seven days' hard labour.