PUBLIC DEBT AND TAXATION. 235 
Parliament cannot grant a lease of a bed of a provincial river, 
or even a license to fish, as a franchise or right apart from 
the ownership of the soil. 
In 1883 arose the important question’ whether lands 
escheated to the Crown for want of heirs belonged to the 
Dominion or to the province; and it was held by the Judicial 
Committee of the Privy Council that the words used in 
section 109 were wide enough to cover escheated lands. 
and that such lands belonged to the province. 
5. PusLic DEBT AND TAXATION. 
Dominion Powers. Provincial Powers. 
The public debt. s. 91 (1). 
The borrowing of money on 
the public credit. s. 91 (4). 
Public 
Debt. 
Borrowing 
+f money. 
The borrowing of money on 
she sole credit of the province. 
5. 92 (3). 
Direct taxation within the 
province in order to the raising 
of a revenue for provincial pur 
poses. s. 92 (2). 
Shop, saloon, tavern, auc- Licences. 
tioneer and other licenses in 
order to the raising of a revenue 
for provincial, local or munici- 
pal purposes. s. 92 (9). 
The raising of money by any 
mode or system of taxation. 
s. 91 (3). 
The alteration of the Customs 
and Excise laws of each pro- 
vince, subject to the provisions 
that “all articles of growth, 
produce or manufactures of any 
one of the provinces shall from 
and after the Union be admitted 
free into each of the other pro 
vinces.” (ss. 121, 122). 
Customs 
and 
Excise. 
No land or property belonging to Canada or any province Public 
shall be liable to taxation. s. 125. espe 
1 4. G. of Ontario v. Mercer, 8 App. Cas. 767.