Determining the authority of precedent is difficult because it largely depends on the authorities in question and the context in which they operate. The vast difference in types of authorities, combined with the diverse contexts in which they operate, tends to suggest there is no general analytical solution to the problem. There is one principle however that may assist authorities to make this determination – the principle of comity. Comity is a useful, yet relatively misunderstood principle that can assist authorities to determine how they ought to act with respect to the legitimate authority of others – including their prior decisions. The purpose of this thesis is to develop a general principle of comity – one that sheds new light on the nature and authority of precedent. By doing so, this thesis argues that comity may provide authorities with the guidance they need to determine the authority of precedent in any given context.