Causes célèbres, legislatures provinciales, rapports de jugements rendus en cour superieure à Montreal et dans la cour du Banc de la Reine (en appel) sur la constitutionalité de l'Acte imposant des taxes sur les Banques et les Corporations commerciales [1883-1885]

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Librarie Générale de droit et de jurisprudence, 1885 - 205 strani
 

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Stran 57 - The imposition of punishment by fine, penalty, or imprisonment for enforcing any law of the province made in relation to any matter coming within any of the classes of subjects enumerated in this section: 16.
Stran 60 - Direct taxation within the province in order to the raising of a revenue for provincial purposes; 3.
Stran 106 - Provinces ; and for greater Certainty, but not so as to restrict the Generality of the foregoing Terms of this Section, it is hereby declared that (notwithstanding anything in this Act) the exclusive Legislative Authority of the Parliament of Canada extends to all Matters coming within the Classes of Subjects next hereinafter enumerated, that is to say : — 1 . The Public Debt and Property.
Stran 153 - The states have no power by taxation, or otherwise, to retard, impede, burden, or in any manner control, the operation of the constitutional laws enacted by Congress, to carry into effect the powers vested in the national government.
Stran 125 - A direct tax is one which is demanded from the very persons who, it is intended or desired, should pay it. Indirect taxes are those which are demanded from one person in the expectation and intention that he shall indemnify himself at the expense of another : such as the excise or customs.
Stran 57 - In each Province the Legislature may exclusively make Laws in relation to Matters coming within the Classes of Subjects next hereinafter enumerated; that is to say, — 1.
Stran 56 - Property 2 The Regulation of Trade and Commerce 3 The raising of Money by any Mode or System of Taxation.
Stran 140 - Parliament it is expedient, not only that the Constitution of the Legislative Authority in the Dominion be provided for, but also that the nature of the Executive Government therein be declared...
Stran 56 - It shall be lawful for the Queen, by and with the Advice and Consent of the Senate and House of Commons, to make Laws for the Peace, Order, and good Government of Canada, in relation to all Matters not coming within the Classes of Subjects by this Act assigned exclusively to the Legislatures of the Provinces, and for greater Certainty...
Stran 72 - In imposing taxes for state purposes, they are not doing what congress is empowered to do. Congress is not empowered to tax for those purposes which are within the exclusive province of the states. When, then, each government exercises the power of taxation, neither is exercising the power of the other.

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