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8. 
as 
IN 
cHAP. I] PRINCIPLES OF IMPERIAL CONTROL 1029 
a Tasmanian Act of 1908 was reserved and has not been 
assented to, which contained certain provisions as to foreign 
companies (any company not incorporated in the island 
itself is technically in Company Acts a foreign company) 
which seemed to render there being danger of unfavourable 
treatment of such companies. The measure was introduced 
by a private member, and the Government acquiesced in 
the failure of the Bill to receive the royal assent. On the 
other hand, in 1896, after a correspondence with the Tasma- 
nian Government, an Act affecting such companies and 
allowing special privileges in certain cases to local creditors 
was allowed to take effect. 
In another set of cases the Imperial control has not been 
exercised, but an arrangement has been suggested for 
minimizing hardship. Thus, for example, the Finance Act 
of 1894 provides for a reduction of duty in the case of assets 
situated in a Colony if duty has been paid there on death, 
provided that the Colony adopts the same rule with regard 
to the United Kingdom, or it does not charge any duty upon 
assets there at all. This arrangement is applied by Order in 
Council whenever a Colony decides to make an arrangement, 
and has been so applied to the Australian States except 
Queensland, the Canadian Provinces, and New Zealand. But 
of late the arrangement by which the Orders in Council have 
been made have been neglected by several Colonies, including 
New Zealand and Quebec, and the Imperial Government 
will have either to modify the position by revoking the 
Orders in Council or to abandon any attempt at enforcing the 
provisions for reciprocity.? Already an order issued in respect 
of the Cape has had to be rescinded. But even in these 
cages there has been no question of disallowance, nor in the 
nase of the Transvaal death duties under the Act No. 28 of 
t See Clark, Australian Constitutional Law, pp. 321 seq. ; 59 Vict. No. 17. 
! Tasmania in 1909 (No. 8) amended its legislation to accord with the 
imperial conditions, Ontario in 1910 (c. 6), and Manitoba in 1911 (ec. 60). 
in the provinces of Canada no Act can legally affect property outside the 
province, even if the owner is domiciled inside ; see Woodruff v. Attorney- 
General for Ontario [19081 A. C. 508, and cf. Lovitt v. Rex, 43 S. C. R. 1086.