181.
PUBLIC RECORD OFFICE
19
Reference :-
། ། ། ། ། ......wimmi... C.O.
885
PUBLIC RECORD OFFICE, LONDON
ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH-NOT TO
In obedience to your Grace's commands we have taken these papers into consideration, and have the honour to
Report
That in our opinion the clause above quoted from the schedule to the Jamaica Stamp Duty Act of 1862 applies only to Letters Patent under the Public Seal of the Colony, and not to Letters Patent under the Great Seal of the United Kingdom. It is a settled rule (well illustrated by the English decisions upon the Legacy Duty Aots) that general words, when used in public statutes, must be understood with reference only to such subjects, described by those words, as fall within the proper authority of the Legislature from which they proceed, and cannot be supposed to have been meant to extend to any subjects which are beyond the legitimate scope of that authority. Her Majesty's Letters Patent, duly passed in Great Britain, according to law, under the Great Seal of the United Kingdom (although with reference to public offices to be exercised in Jamaica) are not, in our opinion, a subject over which the Governor, Legislative Council, and Assembly of that Island have any legislative authority or power, whether for the purpose of taxation or otherwise.
2. We think it quite clear that Letters Patent under the Great Seal of the United Kingdom are not within the meaning of the 41st clause of the Act unless (contrary to our opinion) it could be held that the clause in the schedule already referred to applies to such Letters Patent. The 41st clause relates only to instruments executed out of the Island "and liable to duty." The liability, therefore, to duty must first be proved aliunde before any instrument can be rejected as evidence, or can be denied registration under that clause on the ground that it is not “duly stamped."
3. We think that a Colonial Act, framed with the intention of taxing Her Majesty's Letters Patent duly passed in Great Britain under the Great Seal of the United Kingdom, would not be valid at law. In so advising, we must not be understood to say that a colonial Act imposing a tax upon the registration within the island of such Letters Patent or upon some particular Acts or Act to be done within the Island by
• virtue of such Letters Patent would necessarily be invalid. That question, however, does not arise in the present case.
4. We are not satisfied that the circumstance of the salary being paid out of Imperial funda would by itself make any difference if the tax were otherwise well and effectually imposed. In the present case, however, the appointment is made not only by Letters Patent under the Great Seal of the United Kingdom, but under the provisions of an Imperial statute, and the objection to the imposition of any tax by Colonial authority upon a Royal Grant under the Great Seal of the United Kingdom, made and taking effect in Great Britain, applies a fortiori when the Crown in making that grant, is acting under an Imperial statute.
5. We think that the Jamaica Act does not extend to the imposition of a tax upon the appointment of Governor.
6. We do not look upon the considerations suggested by your Grace's sixth question
as material. In point of law the Letters Patent in this case must be regarded as making a fresh appointment.
7. Our answer to your Grace's seventh question is in the negative.
His Grace the Duke of Newcastle, K.G.
&c.
&c.
&c.
We have, &c.
(Signed) WM. ATHERTON.
ROUNDELL PALMER.
No. 156.
(NEW BRUNSWICK.)
LAW OFFICERS to COLONIAL OFFICE.
MY LORD DUKE,
Temple, January 7, 1863. We are honoured with your Grace's commands, signified in Sir Frederic Rogers' letter of the 22nd December ultimo, stating that he was directed by your Grace to transmit to us copy of a Despatch from the Lieutenant-Governor of New Brunswick on a question whether his official salary is liable to taxation under the Provincial the several acte enactment noted in the margin.
14 Vict. c. 15. An Act to repeal for incorporating
the city of Fred-" ericton and to
make other pro-
visione in lieu
Sir Frederic Rogers was also pleased to state that your Grace desired him to request that we would inform you whether, assuming the ordinary residence of the Lieutenant- thereof. Governor to be within the limits of the city of Fredericton, as laid down by the 2nd clause of the above mentioned Act, a copy of which was enclosed, the Lieutenant- Governor is, in our opinion, liable to pay an assessment on his salary by virtue of the 55th clause, a copy of which was also enclosed.
Sir Frederic Rogers was further pleased to state that your Grace also desired him to inform us that no precedont bearing on this question could be found in the Colonial Department.
In obedience to your Grace's commands we have taken this matter into consideration and have the honour to
Report
4
"
within
That, in our opinion, the official salary of the Governor of New Brunswick is not liable to taxation under the 55th section of the Provincial Act 14 Vict. c. 15, and consequently the assessment made on the income thereby derived ought not to be paid. The incomes which may lawfully be made to contribute to the municipal taxation of Fredericton are, in the terms of the section, incomes of the inhabitants of the city "derived from any trade, profession, or calling, within the province," and it appears
calling to us that the office of Governor is not either a "profession" or a the fair meaning of the terms as used in the Act. The words, in our opinion, apply to a "profession" or to some "calling," ejusdem generis, which the office of Lieutenant- Governor is not. Even if these words might he construed to embrace some kinds of official employment, we do not think they could, by any reasonable construction, be made to extend to the head of the Government and representative of Her Majesty in of the the Colony. But we think that the Lieutenant-Governor is an "inhabitant' city within the scope of the section (55) if he maintains within the corporate limits a fixed establishment, although his official duties may, no doubt, at any moment call him to any part of the province.
We have, &c.
(Signed)
His Grace the Duke of Newcastle, K.G.
&c.
&c.
&c.
WM. ATHERTON. ROUNDELL PALMER.
0
16978. 514.
25.-2/86.
•