What the maxim "audi alteram partem" (hear the other side) means is that each party to a case must have reasonable notice of the facts he has to controvert and he must have the opportunity to put his case and answer the allegations made against him. In R. v. Benn and Church, (1795) 6 Term Rep.198, Lord Kenyon held that a summons for payment of poor rates must precede a warrant of distress, "which is in the nature of an execution", because if a warrant were to be issued without any previous summons, the party would have no opportunity of showing cause why the execution should not issue against him. The same principle was applied to execution for taxes in Gibbs v. Stead, (1828) 8 B & C 528. In Board of Education v. Rice, 1911 A C 179, Lord Loseburn, L. C. laid down the principle that in deciding an appeal the Board should act in good faith and listen fairly to both parties "for that is the duty lying upon everyone who decides anything. But ....