238 DIVISION OF LEGISLATIVE POWER.

It was suggested in Dow v. Black® that the clause only
authorized direct taxation for the purpose of raising a
revenue for general provincial purposes, that is, taxation
incident on the whole province for the general purposes of
the whole province. The Judicial Committee refused to
adopt this view, and held that the clause was sufficiently
wide to enable a provincial Legislature, whenever it should
see fit, to impose direct taxation for a local purpose upon a
varticular locality within the province.
[au 0 A provincial Legislature has no power either to impose
Officers. itself or to authorize a municipality to impose a tax on the
incomes of officers of the Dominion Government residing in
the province. Such a power would conflict with the right given
to the Dominion Government to fix and provide the salaries of
the civil and other officers of the Government of Canada conferred
 by s. 91 (8) of the Act of 1867, inasmuch as a provincial
tax would mean a reduction in the salaries fixed
Indirect Taxation. Except in the case of certain licenses
a province has no power to levy an indirect tax. The
Dominion Parliament may impose indirect taxation, subject
to the proviso that no protective duty can be imposed as
between the different provinces.
The licenses above referred to as within provincial jurisdiction
 are “shop, saloon and other licenses in order to the
raising of a revenue for provincial, local or municipal purposes.”

“ Shop licenses” refer to licenses for the retail of liquors
in quantities not less than one quart in shops other than
places of public entertainment; whilst “saloon” and “tavern”
‘icenses apply to places of public entertainment.
The power given by this subsection is, notwithstanding
he use of the words “and other licenses.” limited to licenses

I.icenses.

1 L, R. 6P. C. 272; 1 Cart., p. 95.
2 Lephrohon v. City of Ottawa, 2 App. Rep. (Ont.) 522; 1 Cart. 592, and
see Evans v. Hudon. QO. 22 L. C. Jurist, 268 :-2 Cart. 846.