The Montreal Law Reports: Court of Queen's Bench

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Page 130 - 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...
Page 149 - 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 144 - Direct Taxation within the Province in order to the , raising of a Revenue for Provincial Purposes.
Page 129 - Shop, Saloon, Tavern, Auctioneer, and other Licenses in order to the raising of a Revenue for Provincial, Local, or Municipal Purposes.
Page 200 - Les fonds inférieurs sont assujettis envers ceux qui sont plus élevés, à recevoir les eaux qui en découlent naturellement sans que la main de l'homme y ait contribué. Le propriétaire inférieur ne peut point élever de digue qui empêche cet écoulement. Le propriétaire supérieur ne peut rien faire qui aggrave la servitude du fonds inférieur.
Page 165 - In performing this difficult duty, it will be a wise course for those on whom it is thrown to decide each case which arises as best they can, without entering more largely upon an interpretation of the statute than is necessary for the decision of the particular question in hand.
Page 180 - been adopted by all the authorities, that ' a statute made " ' in the affirmative, without any negative expressed or " ' implied, doth not take away the common law.
Page 388 - CONSIDERING that there is no error in the judgment appealed from to wit: the judgment rendered by the Superior Court sitting at Montreal, the 23rd day of February, one thousand nine hundred and fifty-six.
Page 438 - Considérant qu'il ya erreur dans le jugement dont est appel, savoir, le jugement rendu par la Cour Supérieure siégeant à Québec, le neuf janvier dernier (1902), cette Cour en conséquence, maintient le présent appel, avec frais, casse et annule le dit jugement et, procédant à rendre le jugement qu'aurait dû...
Page 125 - TAXES are either direct or indirect. 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.

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