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Assets connected with Pro

Attorney General v. O'Reilly (15 Can. L. J., N. S., p. 34-1879), Proudfoot, V. C., held, on demurrer :

That the doctrine of escheats applies to lands held in Ontario, and that the Attorney General of Ontario is the proper party to represent the Crown, and to appropriate the escheat to the uses of the Province.

110. All Assets connected with such Portions of the vincial Debts. Public Debt of each Province as are assumed by that Province shall belong to that Province.

Canada to be

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The Governor in Council may in his discretion advance from time to time to any Province of Canada such sums as may be required for local improvements in the Province, and not exceeding in the whole the amount by which the debt of the Province for which Canada is responsible then falls short of the debt with which the Province was allowed to enter the Union-such advances to be deemed additions to the debt of the Province, with permission to the Province to repay them to Canada, on such notice, in such sums, and on such other conditions as the Dominion Government and that of the Province may agree upon; any amount so repaid being deducted from the debt of the Province in calculating the subsidy payable to it.

111. CANADA shall be liable for the Debts and Liabilities liable 10r Pro- of each Province existing at the Union.

vincial Debts.

Debts of Ontario and Quebec.

112. Ontario and Quebec conjointly shall be liable to CANADA for the Amount (if any) by which the Debt of the Province of Canada exceeds at the Union Sixty-two million five hundred thousand Dollars, and shall be charged with Interest at the Rate of Five per Centum per Annum thereon.

In reference to Provincial debts, an Act was passed by the Parliament of Canada (36 Vict. c. 30) to re-adjust the amounts payable to and chargeable against the several Provinces of Canada by the Dominion Government, so far as they depend on the debt with which they respectively entered the Union, providing as follows:

Section 1. In the accounts between the several Provinces of Canada and the Dominion, the amounts payable to and chargeable against the said Provinces respectively, in so far as they depend on the amount of debt with which each Province entered the Union, shall be calculated and allowed as if the sum fixed by the 112th section of the "B. N. A. Act, 1867," were increased from $62,500,000 dollars to the

sum of $73,006,088 dollars and 84 cents, and as if the amounts fixed as aforesaid as respects the Provinces of Nova Scotia and New Brunswick by the "B. N. A. Act, 1867," and as respects the Provinces of British Columbia and Manitoba by the terms and conditions on which they were admitted into the Dominion, were increased in the same proportion.

tario and

113. The Assets enumerated in the Fourth Schedule to Assets of Onthis Act belonging at the Union to the Province of Canada Quebec. shall be the Property of Ontario and Quebec conjointly.

THE FOURTH SCHEDULE.

Assets to be the Property of Ontario and Quebec conjointly.

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Debt of Nova

114. Nova Scotia shall be liable to CANADA for the Amount (if any) by which its Public Debt exceeds at the Scotia. Union Eight million Dollars, and shall be charged with Interest at the Rate of Five per Centum per Annum thereon.

See 36 V. Can. c. 30 and 37 V. Can. c. 3

115. New Brunswick shall be liable to CANADA for the Amount (if any) by which its Public Debt exceeds at the Union Seven million Dollars, and shall be charged with interest at the Rate of Five per Centum per Annum thereon.

Debt of New
Brunswick.

Payment of

interest to Nova

Brunswick.

116. In case the Public Debts of Nova Scotia and New Scotia and New Brunswick do not at the Union amount to Eight million and Seven million Dollars respectively, they shall respectively receive by half-yearly payments in advance from the Government of CANADA, Interest at Five per Centum per Annum on the Difference between the actual Amounts of their respective Debts and such stipulated Amounts.

Provincial pub

lic property.

Gran's to Provinces.

117. The several Provinces shall retain all their respective Public Property not otherwise disposed of in this Act, subject to the Right of CANADA to assume any Lands or Public Property required for Fortifications or for the defence of the Country.

In Rohl v. United States (91 U. S., S. C., 367), Held:

That the U. S. Federal Government may, upon making just compensation to the owner, appropriate private property required for Federal purposes, if such property cannot be obtained by purchase.

118. The following Sums shall be paid yearly by CANADA to the several Provinces for the Support of their Governments and Legislatures:

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Two hundred and sixty thousand;

and an annual Grant in aid of each Province shall be made, equal to Eighty Cents per Head of the Population as ascertained by the Census of One thousand eight hundred and sixty-one, and in the Case of Nova Scotia and New Brunswick, by each subsequent Decennial Census until the Population of each of those Two Provinces amounts to Four hundred thousand Souls, at which Rate such Grant shall thereafter remain. Such Grants shall be in full Settlement of all future Demands on CANADA, and shall be paid halfyearly in advance to each Province; but the Government

of CANADA shall deduct from such Grants, as against any Province, all Sums chargeable as Interest on the Public Debt of that Province in excess of the several Amounts stipulated in this Act,

to New Bruns

119. New Brunswick shall receive, by half-yearly Pay- Further Grant ments in advance from CANADA, for the Period of Ten Years wick. from the Union, an additional Allowance of Sixty-three thousand Dollars per Annum; but as long as the Public Debt of that Province remains under Seven million Dollars, a Deduction equal to the Interest at Five per Centum per Annum on such Deficiency shall be made from that Allowance of Sixty-three thousand Dollars.

payments.

120. All Payments to be made under this Act, or in Form of discharge of Liabilities created under any Act of the Provinces of Canada, Nova Scotia, and New Brunswick respectively, and assumed by CANADA, shall, until the Parliament of CANADA otherwise directs, be made in such Form and Manner as may from Time to Time be ordered by the Governor General in Council.

manufactures,

121. All articles of the Growth, Produce, or Manufacture Canadian of any one of the Provinces shall, from and after the Union, &c. be admitted free into each of the other Provinces.

Kinnear et al. v. Robinson (1 Hannay 559). Supr. Court of N. B.

Certain liquors manufactured in Ontario prior to July 1, 1867, were warehoused for exportation, and (having paid no excise duty) were exported to Portland, U. S., where they were landed and immediately exported to St. John, N.B., where they arrived after the B. N. A. Act of 1st July, 1867, came in force.

Held, That by passing through the United States they did not become foreign goods, and were entitled to be admitted free of duty into New Brunswick under the 121st section of the B. N. A. Act.

Brown v. Maryland (12 Wheat, 419), Held:

That an Act of a State Legislature requiring all importers of foreign goods, and other persons selling the same by wholesale, to take out a license is repugnant to that provision of the United States Constitution which declares that no State shall without the consent of Congress lay

any impost or duty on exports or imports except what may be absolutely necessary for executing its inspection laws.

That there is no difference between a power to impose a license tax that would amount to a prohibition of the sale of such articles, and a power to prohibit the introduction of such articles into the State; that a tax on the sale of an article imported, is a tax on the article itself.

Mr. Chief Justice Marshall in delivering the opinion of the Court said: "It may be proper to add, that we suppose the principles laid down in this case to apply equally to importations from a Sister State.

The taxing power of the States must have some limits-if the States may tax all persons and property found on their territory, what shall restrain them from taxing goods in their transit through the State from one port to another, for the purpose of re-exportation-or what should restrain a State from taxing any article passing through it for the purpose of traffic?

It is true the State may tax occupations generally, but this tax must be paid by those who employ the individual, or is a tax on his business. This the State has a right to do when no constitutional prohibition extends to it. So a tax on the occupation of an importer is in like manner a tax on importation. It must add to the price of the article, and be paid by the consumer, or by the importer himself in like manner as a direct duty on the article itself would be paid. This the State has no right to do because it is prohibited by the Constitution." In Almy v. State of California (24 How. 169), Held:

That a Stamp duty (for revenue purposes), imposed by the Legislature of California upon bills of lading for gold or silver transported from the State, is a duty upon the export of gold and silver, and consequently repugnant to the clause of the Constitution declaring that no State shall lay any duty on imports or exports.

In Gay v. Baltimore (100 U. S., S. C., 221,-1880), Held :

That a Municipal Corporation could not under the authority of any State legislation discriminate against the products of other States in the exaction of wharfage fees for goods landed at its wharves, and that a State cannot, in the exercise of her taxing power, impose upon the products of another State brought within her limits for sale or use, a more onerous burden or tax than upon the like products of its own territory, nor discriminate against a citizen by reason of his being engaged in thus bringing in or selling them.

In Packet Company v. St. Louis (100 U. S., S. C., 423). Held, that

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