Responsible government in the Dominions: Responsible government in the Dominions

Responsible government in the Dominions (Vol. 2)

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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:: 1896935052

URN:: urn:nbn:de:zbw-retromon-238139

Document type:: Volume

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

Title:: Responsible government in the Dominions

Volume count:: Vol. 2

Place of publication:: Oxford

Publisher:: Clarendon Pr.

Year of publication:: 1912

Scope:: XI Seiten, Seiten 570-1100

Digitisation:: 2022

Collection:: Economics Books

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Document type:: Multivolume work

Structure type:: Chapter

Title:: Part IV. The federations and the union // Chapter I. The dominion of Canada

Collection:: Economics Books

704 THE FEDERATIONS AND THE UNION [PART IV conditions. On the other hand, an attempt by Quebec to impose a tax upon the policies of insurance issued by a com- pany doing business there has been defeated by the Privy Council holding that the real nature of the duty was a stamp tax, and that such a tax was not within the powers of the province! So also with regard to stamps on legal proceed- ings. On the other hand, it has been held that the Nova Scotia law could impose a tax on Dominion notes held by a bank as part of its cash reserve under the Dominion Acts relating to banks and banking (34 Vict. c. 5).3 Moreover, in the leading case of Bank of Toronto v. Lambe, a tax on banks varying with the amount of paid-up capital and number of offices was held to be direct taxation within the meaning of 8. 92 (2).4 The question of taxation will be further con- sidered below. For a much wider definition of the meaning of trade and commerce than has been accepted by the Privy Council, there may be quoted the views of all the judges, and especially of Gwynne ¢ and Sedgewick? JJ. in the Prohibitory Liquor Laws case, and of Taschereau and Gwynne JJ. in the fire insurance case. But the wide interpretation of the term would, it seems, clearly have been contrary to the scheme of an Act which mentions particularly so many branches of trade and commerce as specifically reserved to the Dominion Parliament, and the desire to explain away those reserva- tions, though natural, is difficult to satisfy. ! Attorney-General for Quebec v. Queen Insurance Co., 3 App. Cas. 1090. * Attorney-General of Quebec v. Reed, 10 App. Cas. 141. * Windsor v. Commercial Bank of Windsor. 3 R. & G. 420. ‘12 App. Cas. 575. * See [1896] A, C. 348, at Pp. 363, which makes it clear that Russell v. Reg., 7 App. Cas. 829. does not decide on this issue. as had been thought in Canada. ° 24 8. C. R. 170, at pp. 204 seq., and see Fredericton v. The Queen, 38. C. R. 505; Reg. v. Justices of King's County, (1875) 2 Pugs. 535. ? 24 8. C. R. 170, at pp. 230 seq. See also Lefroy, op. cit., pp. 551 seq. ; Quick and Garran, Constitution of Commonwealth, pp. 542 seq.

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