Reports of the Supreme Court of Canada Volume 13

Reports of the Supreme Court of Canada Volume 13

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1887 edition. Excerpt: ...for which the said Consolidated Statutes are substituted. 23 V. c. 56 s. 8. 9. But if upon any point the provisions of the said Consolidated Statutes are not in eflect the same as those of the repealed acts and parts of acts for which they are substituted, then as respects all transactions, matters and things subsequent to the time when the said Consolidated Statutes take effect, the provisions contained in them shall prevail, but as respects all transactions, matters and things anterior to the said time, the provisions of the said repealed acts and parts of acts shall prevail. 23 V. c. 56 s. 9. These statutes seem to me distinctly to indicate that so far from depriving property occupied by the Crown of exemption from taxation, the intention of the legislature was to grant exemption, certainly not to take from the Crown that which belonged to it by royal prerogative. I do not think the case relied on by' the plaintiffs of Corporation lg' Quebec V. Lea;/craft and the Attorney General (1) is in the least degree in point; that was the case of a warehouse owned and occupied by a private individual for warehousing goods of parties who did not wish to pay the duties immediately, and of which warehouse the crown was neither the owner nor occupier. The only connection the crown had with the warehouse being the right to put a lock on it, the key of which was kept by a customs ofiicer to pre-1335 vent the goods being removed till the customs duties A1-Easy were paid or satisfied. The actual beneficial occupation G"e' ' A" being in the proprietor who received the consideration for v. its use as a warehouse, and in the owners of the goods Mg rT'; _ placed there for safe custody, and for which...show more

Product details

  • Paperback | 234 pages
  • 189 x 246 x 12mm | 426g
  • Rarebooksclub.com
  • United States
  • English
  • black & white illustrations
  • 123689586X
  • 9781236895868