1030 ADMINISTRATION AND LEGISLATION [PART YV 
1909, though these death duties evade ¢n toto the provisions 
of private international law by requiring a duty to be paid 
in respect of shares of companies whose head-quarters and 
registration are in England, if they are companies dealing 
with mines in the Transvaal, by assimilating such shares to 
the land of the Transvaal! Thus on a death in England of 
an owner of such shares the Transvaal Government insists on 
payment of a death duty, an extraordinary provision, and one 
which it would be difficult to enforce in England but for the 
fact that it can be made binding in effect on the companies 
by requiring them to pay it if the owner’s representatives 
do not, so that the companies will not register a transfer 
without payment being made, and the cost of completing 
such a transfer, if indeed possible—for the law can require all 
transfers to be made locally—would be prohibitive. That 
such a law should be allowed to stand is a good example of the 
manner in which difficulties arising from the exercise of very 
strained powers by the Colonial Govérnments are avoided 
by the Imperial Government deciding to allow the legislation 
to stand subject to the possibility of the success of private 
representations having a good effect. 
§ 6. BiLus ulira vires 
Allied to this topic is that of the interference with legisla- 
tion obviously ultra vires such as is from time to time passed 
by the Dominion Governments. The rule in these cases 
seems clearly to be that a law which is ultra vires as a whole 
had better be disallowed, but not one which is only so in 
part. Thus in 1862, an Act of 1861 of the United Province 
of Canada was disallowed because it purported to empower 
magistrates to deal in Canada with offences committed in 
New Brunswick, for which purpose, in the opinion of the 
Imperial Government, Imperial legislation was required, or 
an arrangement in the nature of an extradition agreement 
between the two Colonies to be carried out by provincial 
legislation.2 This latter course was adopted by the South 
! See Parl. Pap., Cd. 5135, pp. 105 seq. ; 5746-1, pp. 267-9. 
* Canada Legislative Assembly Journals, 1862, p. 101.