In any case, however, the crime of attempted fraud remains. In the Irish case of Magee v. Mark (1861), 11 Ir. C.L.Rep. 449, the question of onus is very fully discussed, when there is a dispute whether an act which may be either innocent or criminal is one or the other; and FitzGerald, B., says (pp. 474, 475): “It seems to me that the same presumption of innocence… in criminal trials is recognised in civil cases, and is attended with the same effects; in fact it… shifts the onus of proof, and, even in civil cases, throws the burden of proving a negative on the party alleging criminal default.”
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