CO129-496 - Public Offices - 1926 — Page 139

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tax

mid tămă 11 is "sonašitutional"

British makjorta in Jhina.

be either hassuaa

British makjests

sikharntory 1.kwriality.

as the latter; Jurladiation is onerolase by

It is a grant

Barely

British from in dhina under a Tranty

moda by China in dorngation of her sovereign rights, and me such grant could make onsetitutional aomakhing which

would otherwise be managtitutional.

The pos1%Lam is that

Isiah Orarts form the machinery by which any such taxa- tiam smuld be enforced :

khat with the abolik Low of

Kakraborritoriality would go that makinery.

The sometitutionality of any mish tax mist saračers rest upon the rig) of Parliament, and the basla of the Ingilah omartitusios la the mpromag af Parklammt, This right to tax, If it exists, must be the right to taz a British out in France, fa the colmies or in China,

remember hearing any suggestion that the Parklasman 1. should fax a British subject living in Marseilles:

why Meislah

it is said that rinse the seconsinu of the Amerisom sele les, it ta

a regngaland annesivutional rule that the

ImporÎnă Parliament will not impose a tax

possession. As the same tine, the power

theory,

És ta onid that if Parliament were ta

somatikæk Lausă rule and impose a tax upen salony theś ban mould be valid in law and Delenini md

Deportal Course vould have to give affec% to 1%,

on British Mula and Jurtadiasian. Buyond the Seasɛ pp 20

and 13). 2 vas of opinion that wech a tax, if masked by

would be enfaremalle la Tilsa,

The Pereign Zuriadiation Act, 1800, maats

D