238 DIVISION OF LEGISLATIVE POWER. 
It was suggested in Dow v. Black® that the clause only 
authorized direct taxation for the purpose of raising a 
revenue for general provincial purposes, that is, taxation 
incident on the whole province for the general purposes of 
the whole province. The Judicial Committee refused to 
adopt this view, and held that the clause was sufficiently 
wide to enable a provincial Legislature, whenever it should 
see fit, to impose direct taxation for a local purpose upon a 
varticular locality within the province. 
[au 0 A provincial Legislature has no power either to impose 
Officers. itself or to authorize a municipality to impose a tax on the 
incomes of officers of the Dominion Government residing in 
the province. Such a power would conflict with the right given 
to the Dominion Government to fix and provide the salaries of 
the civil and other officers of the Government of Canada con- 
ferred by s. 91 (8) of the Act of 1867, inasmuch as a provincial 
tax would mean a reduction in the salaries fixed 
Indirect Taxation. Except in the case of certain licenses 
a province has no power to levy an indirect tax. The 
Dominion Parliament may impose indirect taxation, subject 
to the proviso that no protective duty can be imposed as 
between the different provinces. 
The licenses above referred to as within provincial juris- 
diction are “shop, saloon and other licenses in order to the 
raising of a revenue for provincial, local or municipal pur- 
poses.” 
“ Shop licenses” refer to licenses for the retail of liquors 
in quantities not less than one quart in shops other than 
places of public entertainment; whilst “saloon” and “tavern” 
‘icenses apply to places of public entertainment. 
The power given by this subsection is, notwithstanding 
he use of the words “and other licenses.” limited to licenses 
I.icenses. 
1 L, R. 6P. C. 272; 1 Cart., p. 95. 
2 Lephrohon v. City of Ottawa, 2 App. Rep. (Ont.) 522; 1 Cart. 592, and 
see Evans v. Hudon. QO. 22 L. C. Jurist, 268 :-2 Cart. 846.