PUBLIC RECORD OFFICE

Reference :-

mmimmim. PEPELC.O. 885

13 PUBLIC RECORD OFFICE, LONDON

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It is further urged on the Governor's behalf that the Constitution and Governor's Salary Acts are prior special enactments unaffected by the later general enactment "Maxwell on contained in the Taxation Act, 1884 (see the authorities collected in Statutes," 2nd edition, p. 212).

As against the Governor's exemption it is contended that the language of Part II. of the Taxation Act, 1884 (sections 9 and 10), taken in conjunction with the interpre- tation clause, section 2, title, "Income derived from personal exertion," is specific enough to include the salary of the Governor after it is paid into his hands.

It is also objected that although the alleged unfairness of reducing the Governor's salary after his acceptance of office might be a good argument against passing or assenting to such a measure, it can be of no avail in determining the effect of its provisions after it has become law.

It has also been pointed out that the exemption of the Governor's salary from liability to income tax would, if established, extend to the salaries of the other officials named in the schedule to the Constitution Act. This, however, will probably be regarded as a statement of the extent, rather than an objection to the existence, of the exemption.

8442.

No. 206A.

(SOUTH AFRICA.)

LAW OFFICERS to FOREIGN OFFICE.

MY LORD,

Royal Courts of Justice, March 25, 1891. We were honoured with your Lordship's commands, signified in Sir Philip Currie's letter of the 21st instant, stating that he was directed by your Lordship to transmit to us a paper, marked in the margin,* relating to a question which had arisen in connexion with the extension of the operations of the Chartered South Africa Company to the north of the Zambesi.

That the question was whether, under the terms of their Charter, the Company could extend their operations over certain additional territory; that the territory in question was that which was under British influence north of the Zambesi, south of the territories of the Congo Free State and the German sphere of influence, but excluding Nyassaland.

That the boundary of Nyassaland was determined in the following manner, viz., the territory defined by the name of Nyassaland would be bounded where it joined the chartered territory by a frontier which, starting on the south from the point where the boundary between the British and Portuguese spheres was intersected by the boundary of the conventional line of the Berlin Act, would follow that line to the point where it met the geographical line of the Congo Basin, and would then follow the latter line to the point where it reached the boundary between the British and German spheres.

That in the preamble of the Charter, portions of the petition of the Company upon which it was granted were recited. That in one of those recitals the Company was described as "having its principal field of operations in that region of South Africa lying to the north of Bechuanaland and to the west of Portuguese East Africa;" and that the petitioners expressed their desire to carry into effect divers concessions and agreements which had been made by certain Chiefs and tribes inhabiting the said region, and such other concessions, agreements, grants, and treaties as the petitioners would hereafter obtain within the said region or elsewhere in Africa.

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That the first section of the Charter ran as follows: "The principal field of the operations of the British South Africa Company" (in this our Charter referred to

as "the Company ") "shall be the region of South Africa lying immediately to the

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north of British Bechuanaland, and to the north and west of the South African Republic, and to the west of the Portuguese dominions.”

That the word "immediately" did not occur in the petition. That it might, there fore, be presumed that it was inserted with a definite object.

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That section 3 on the same page authorized the Company, subject to the approval of

one of Her Majesty's Principal Secretaries of State, "to acquire by any concession, agreement, grant, or treaty all or any rights, interests, authorities, jurisdictions, and powers of any kind or nature whatever, including powers necessary for the purposes of government and the preservation of public order in or for the protection of territories, lands, or property comprised or referred to in the concessions and agreements made as aforesaid, or affecting other territories, lands, or property in Africa, or the inhabitants thereof, and to hold, use, and exercise such territories, lands, property, rights, interests, authorities, jurisdictions, and powers respectively for the purposes of the Company " and on the terms of this our Charter."

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That the words "in Africa were underlined as being important in that con- sideration of the case.

That section + permitted the Company to acquire powers of government and administration, subject to the approval of the Secretary of State.

That Sir Philip Currie was to request that we would take the matter into our consideration and favour your Lordship with our opinion whether any further steps were necessary for the extension of the Company's jurisdiction over the territories mentioned therein; and, if so, whether it would be expedient that they should be of the nature of a supplementary Charter, or of what other nature they should be.

• South Africa Company's Charter,

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E 65433.-14. 25.—5,91.

PUBLIC RECORD OFFICE

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