Responsible government in the Dominions: Responsible government in the Dominions

Responsible government in the Dominions (Vol. 1)

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Multivolume work

Identifikator:: 1896933912

Document type:: Multivolume work

Author:: Keith, Arthur Berriedale http://d-nb.info/gnd/119086794

Title:: Responsible government in the Dominions

Place of publication:: Oxford

Publisher:: Clarendon Press

Year of publication:: 1912-

Collection:: Economics Books

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Volume

Identifikator:: 1896934455

URN:: urn:nbn:de:zbw-retromon-236504

Document type:: Volume

Author:: Keith, Arthur Berriedale http://d-nb.info/gnd/119086794

Title:: Responsible government in the Dominions

Volume count:: Vol. 1

Place of publication:: Oxford

Publisher:: Clarendon Pr.

Year of publication:: 1912

Scope:: LI, 568 Seiten

Digitisation:: 2022

Collection:: Economics Books

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Chapter

Document type:: Multivolume work

Structure type:: Chapter

Title:: Part III. The Parliaments of the Dominions

Collection:: Economics Books

cuAP. 11] LIMITATION OF LEGISLATION 395 died domiciled in the Colony! In any case there is no evidence of the principle being accepted at that date, but with regard to merchant shipping, the question has ! Thisfact has given rise to a good deal of confusion as to extra-territorial legislation, whereas it really rests on a doctrine of situs of goods ; see e.g. Dicey, Conflict of Laws,® pp. 753 seq. There is a classical example of this confusion in the protests of the High Commissioner of Canada and the Agents-General in 1894 against the Finance Act of that year; see Parl, Pap., C. 1433, 1451. They contended that it was taxation of the Colonies in the sense that a tax was levied on the Colonial assets directly; that was not the case: no proceedings under the Act could have been taken in the Colonies; the only liability was in England, nor was this objection pressed later in the discussions re double income tax (cf. Parl. Pap., Cd. 3523, pp. 183 seq., 3524, pp. 161 seq.). The matter has again received new life from the resolution of South Africa for discussion at the Imperial Conference of 1911 (see Parl. Pap., Cd. 5513, p. 16), which recommended that the Imperial Government should in assessing death duties make an allowance of the amount paid on assets situated in the Colonies, the intention being to secure the reduction of the assessment on shares in Transvaal and Cape mining enterprises on which death duties are payable in every case, though not regarded by the Imperial Government as being assets situated in South Africa. The principle adopted by the Imperial Government as to the situs of shares in companies is that the share is situated where the title is situated, namely in the place where the share is registered or in the place where it actually is transferred, if it is in a form transferable by simple delivery. There is only an exception to this by the rule that shares in companies which open branch Colonial registers are held to be situated for purposes of death duties in the United Kingdom. On the other hand, the Cape and the Transvaal adopt the criterion of the places where the company exercises its operations irrespective of any other consideration, except that the Transvaal adopts also the criterion that shares in all Transvaal companies, wherever they carry on their operations, are assets in the Transvaal ; see Act No. 28 of 1909, s. 10. A conflict immediately arises in case of death duties. The Finance Act of 1894 levies such duties on the personal property, wherever situated, of a person whodiesdomiciled in the United Kingdom, and makes an allowance only in respect of duties paid in a Colony on assets situated therein. There is, therefore, a conflict in cases of the assets in the Transvaal and the Cape in the shape of shares in companies which transact business there, and accordingly the Order in Council applying s. 20 of the Finance Act to the Cape had to be revoked, and it is impossible to apply that section to the Transvaal at all. There is no possible doubt as to the legal right of a Dominion parliament to tax all the assets which are physically within the Dominion, and it may algo, it seems clear, tax those assets which. as in the case of the personal

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