The Constitution of Canada

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Monograph

Identifikator:: 1895543282

URN:: urn:nbn:de:zbw-retromon-242408

Document type:: Monograph

Author:: Munro, Joseph Edwin Crawford http://d-nb.info/gnd/1113111038

Title:: The Constitution of Canada

Place of publication:: Cambridge

Publisher:: Univ. Press

Year of publication:: 1889

Scope:: XXXVI, 356 Seiten

Digitisation:: 2022

Collection:: Economics Books

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Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: Chapter XIX. Division of legislative power

Collection:: Economics Books

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.

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