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] |
Common terms and phrases
45 Victoria authority autorité autres avait B. N. A. Act banks Banque Bas-Canada bon gouvernement British North America c'est capital chapitre commerce compagnie incorporée Congress conseil législatif Conseil Privé Considérant constitution constitutionnel corporations commerciales Cour couronne Court d'imposer des taxes d'une décrété défenderesse demandeur ès-qualité deux direct tax dispositions Dominion droit d'imposer du dit statut été passé être exercer faire des lois fait franchise impôts indirect juge jugement juillet l'Acte de l'Amérique l'assemblée l'autorité l'avis l'imposition l'impôt l'union la défenderesse la taxe lature legislative Législature de Québec législatures provinciales license Lieutenant-Gouverneur Majesté manière ment mentionnées Montréal n'est par le Parceque Parliament Parliament of Canada person peut piastres place d'affaires pouvoir Privy Council province de Québec provincial legislatures qu'elle qu'il que les question réclamée règlementation représentants section 92 seule somme sous statut de Québec Statut Impérial sub-section tax imposed taxation taxes directes tion ultra vires vertu vince
Popular passages
Page 59 - 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.
Page 60 - Direct taxation within the province in order to the raising of a revenue for provincial purposes; 3.
Page 108 - 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.
Page 155 - 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.
Page 127 - 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.
Page 59 - 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.
Page 58 - Property 2 The Regulation of Trade and Commerce 3 The raising of Money by any Mode or System of Taxation.
Page 142 - 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...
Page 58 - 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...
Page 74 - 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.