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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Chapter

Document type:: Multivolume work

Structure type:: Chapter

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

Collection:: Economics Books

716 THE FEDERATIONS AND THE UNION [PART IV an Act of Quebec (38 Vict. ¢. 47) was disallowed. Quarantine has also been protected by disallowance of an Act of Mani- toba (53 Viet. c. 31) from provincial interference. Collision regulations are laid down by Canadian law, which follows, but not absolutely, English legislation. (uw) Provincial Taxation The question of provincial taxation, which was mentioned above under Trade and Commerce, was considered also in The Brewers’ and Maltsters’ Association of Ontario v. The Attorney-General for Ontario ® when a licence fee for brewers, distillers, and others to sell in the province was held valid, and in the case of Dow v. Black ® the purposes of the taxation were asserted to cover all provincial purposes, not only provincial as distinct from municipal, as has been suggested. Apparently, therefore, the power given in s. 92 (9) is not one of indirect taxation, but was merely included to render the mode of raising revenue indisputably legal. It is natural that the provinces should be confined to direct taxation : ss. 121 and 122 remove clearly Customs and Excise from their purview. But whether under subsection 16 they have powers of indirect taxation is a vexed question, to which Mr. Lefroy * tends to give an affirmative answer; if so, possibly they have such powers under other: subsections, e.g. 14, but the matter is doubtful, and the Manitoba Court has negatived the power under subsection 14.5 It is clear, however, that under the power of direct taxation there is no rule in favour of uniformity ¢ as demanded by the United States Constitution and apparently by the Constitution of the Commonwealth (s. 51 (ii)). Nor can the class of licences in respect of which fees can be charged be limited.” t The * Cuba’ v. McMillan, (1891) 26 8. C. R. 651, a decision which seems bo be invalid as the Canadian law is repugnant to the Imperial Merchant Shipping Act, 1894. * [18971 A. C. 231. * (1875) 6 P. C. 272. * Op. cit., pp. 730-40. where all the dicta then available are collected. * Dulmage v. Douglas. 4 M. R. 495. overruling Dubuc J.. 3 M. R. 562. } Lefroy, p. 720, note. ! Cf.[1897] A. C. 231 ; Lefroy, p. 725, note 3. Contra, Reg. v. Mee Wah. (1886) 3 B. C. 403.

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