L' Industrie cotonnière en Allemagne

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Monograph

Identifikator:: 84539584X

URN:: urn:nbn:de:zbw-retromon-36509

Document type:: Monograph

Author:: Koechlin, Armand

Title:: L' Industrie cotonnière en Allemagne

Place of publication:: Paris

Publisher:: Pelletier

Year of publication:: 1906

Scope:: 1 Online-Ressource (387 S)

Collection:: Economics Books

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Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: Établissements

Collection:: Economics Books

822 THE FEDERATIONS AND THE UNION [PART IV The High Court reversed the decision of the Supreme Court. The questions at issue were, in their opinion :— 1. Whether the Tasmanian Stamp Act should be con- strued as applying in terms to receipts given by Common- wealth officers for their salaries ; and 2. If so, whether such a law was within the competence of the State Legislature. On the second head it was contended for the appellant that the Act, if so construed, operated as an interference by way of taxation with the federal agency ; that it attempted to impose a condition which must be complied with by an officer before he could receive the salary allotted to him by the Commonwealth ; that such a condition could not be constitutionally imposed by a state ; that the imposition of a stamp duty on the receipt for a federal salary was in effect taxation of the federal salary, which was not within the competence of the state ; that the receipt was the property of the Commonwealth, and therefore not taxable under the Constitution ; and further, that the Act so construed would be inconsistent with the Federal Appropriation Act, by which the officer’s salary was fixed. The Court pointed out with regard to the last contention that the Appropriation Act did not fix the salaries of public officers, but merely authorized the payment of lump sums specified in the schedules. With regard to the contention that the receipt was the property of the Commonwealth within the meaning of s. 114 of the Constitution, they held that it was not property of the kind intended in that section, which appeared rather to refer to taxation gua property. With regard to the other ground of objection, the Court laid stress upon the fact that where any power or control was granted, there was included in the grant, to the full extent of the capacity of the grantor and without special mention, every power and every control, the denial of which would render the grant itself ineffective. This they held was a statement of a necessary rule of construction of all grants of power, and applied from the necessity of the case to all to whom was committed the exercise of powers of

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