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 II. The commonwealth of Australia

Collection:: Economics Books

306 THE FEDERATIONS AND THE UNION [PART IV In the case of D’Emden v. Pedder?! it was held that the receipt given by a federal officer for his salary, such receipt being required by the law and practice of the department in which he was serving, was not the property of the Common- wealth, so that a stamp duty levied in respect of it by the Parliament of Tasmania was therefore invalid under this section. On the other hand, it was held that the prohibition on the Commonwealth to tax the property of the state did not apply to either wire netting imported by the state or even to railway material so imported, the netting being required for sale over again to farmers and the railway material for use in the state railways? In the latter case also the question of the immunity of instrumentalities was raised. But the decision in both cases declined to apply the section to the cases at issue. The majority of the Court were of opinion that the tax levied in either case was a tax on the importation of goods, not a tax on property, and [saacs J., who found himself unable to concur with this dictum, which is clearly untenable in view of the current, unbroken and convincing, of decisions in England in the contrary sense, was able to satisfy himself that the section did not intend to deal with import duties, and he instanced the practice in Canada under the similar clause in the British North America Act. It was indeed clear that if the principle contended for had been accepted, the result would have been that any state could by importing everything in its name pre- vent the Commonwealth from obtaining any customs revenue at all, and though that may be considered an extreme case, still, as a matter of fact, the actual proposal of the state Government to allow its farmers the benefits of wire netting was one which struck at the root of the stability of the finance of the Commonwealth. It was different with the case of the railway material, and one would think that a decision in the opposite sense might have been arrived at, '1C. L. R. 91. * The King v. Sutton, (1908) 5 C. L. R. 789; Attorney-General of New South Wales v. Collector of Customs for New South Wales, (1908) 5 C. L. R. 818. This overrules (1903) 3 S. R. (N. S. W.) 115.

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