Décisions de la cour d'appel: Queen's Bench reports, Quebec. [1878-1886], Band 4

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Seite 172 - within any of the classes of subjects enumerated in this " section (ie, section 91, of which taxation is one) shall not " be deemed to come within the class of matters of a local " or private nature comprised in the enumeration of classes " of subjects by this Act assigned exclusively to the legisla" tures of the provinces,
Seite 157 - A direct tax is one which is demanded from the very person 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
Seite 397 - by parol or in writing, by way of gambling or wagering, shall be null and void, and no suit shall be brought or maintained in any court of law or equity for recovering any sum of money or valuable thing alleged to be won upon any wager.
Seite 171 - paragraph is in these words :—" And whereas on the establishment of the Union by authority of 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.
Seite 150 - Taxes are either direct or indirect. A direct tax is one " which is demanded from the very persons who, it is in" tended or desired should pay it. Indirect taxes are those " which are demanded from one person in the
Seite 122 - exclusively to the legislatures of the 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
Seite 339 - there is error. The Court of our Lady the Queen now here, doth reverse, annul and set aside the said judgment, and proceeding to render the judgment which the said Superior Court ought to have rendered doth dismiss the action of the said Respondents with costs as well of this Court as of the
Seite 122 - anything in this Act), the exclusive legislative authority '• of the Parliament of Canada extends (3). to the raising of " money by any mode or system of taxation, with the
Seite 170 - further ; and seeing what the circumstances were " with reference to which the words were used, and what " was the object appearing from those circumstances which " the person using them had in view." River Wear v. Adamson, LR, 2 App. Gas.
Seite 50 - otherwise to provide for any person as wife, child, ward, " lunatic or idiot, apprentice or servant, infant or otherwise, '• necessary food, clothing, or lodging, wilfully and without " lawful excuse, refuses or neglects to provide the same, or " unlawfully and maliciously does or causes to be done, any

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