252 DIVISION OF LEGISLATIVE POWER. A portion of an Act of Nova Scotia, 1874, to facili- tate arrangements between Railway Companies and their auditors’. The power to legislate on bankruptcy and insolvency is not only a limitation of the provincial power of legislating on “property and civil rights ” but also of provincial powers relating to “procedure in civil matters.” Cushingv. In Cushing v. Dupuy® it was contended that an Act of PUPY- the Dominion Parliament which made the judgment of the Court of Queen’s Bench in Quebec final in matters of insol- vency was ultra vires, as interfering with property and civil rights and as dealing with procedure in a civil matter. “The answer to these objections,” said Sir Montague Smith in delivering the judgment of the Privy Council, “is obvious. It would be impossible to advance a step in the construction of a scheme for the administration of insolvent estates with- out interfering with and modifying some of the ordinary rights of property and other civil rights nor without providing some mode of special procedure for the vesting, realisation and distribution of the estate and the settlement of the liabilities of the insolvent. Procedure must necessarily form an essential part of any law dealing with insolvency. It is therefore to be presumed, indeed it is a necessary implication, bhat the Imperial Statute in assigning to the Dominion Parliament the subjects of bankruptcy and insolvency in- tended to confer on it legislative power to interfere with property, civil rights and procedure within the provinces so far as a general law relating to these subjects might affect them. Their Lordships therefore think that the Parliament of Canada would not infringe the exclusive powers given to the Provincial Legislatures by enacting that the judgment of the Court of Queen’s Bench in matters of insolvency 1 Murdoch v. Windsor & Annapolis Ry. Co., Russell’s Eq. Rep. 137, and Re Windsor & Annapolis Ry, ; 4 Russell & Geldert 312. * L. R. 5 App. Cas. 400,