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and control of Indians and lands reserved for Indians to the Government of the Dominion, this sale is ineffectual. So far as that argument is founded upon a want of authority in the Provincial Legislature to re-enact, after Confederation, the provisions under which such lands might have been previously assessable, it is completely met by the remarks of Mr. Justice Gwynne, which I willingly adopt.

Mr. Justice Burton said, at p. 170-I do not understand the objections founded upon the Confederation Act; the Local Legislature has not attempted to tax lands placed under the exclusive control of the Dominion Government and Legislature, assuming these lands since the surrender to come within the definition of "Indian Reserves," but treats the purchaser of such lands as the owner, and in his hands declares it liable to assessment.

The Local Legislature had this power before Confederation, and it is confirmed to them by the B. N. A. Act, the only distinction being that it is prohibited from taxing the property of the Dominion, or either of the other Provinces.

Vice-Chancellor Blake said, at p. 172:-For the reasons assigned in the Court below, and in this Court, I think it is reasonably clear that the lands in question, being lands agreed to be sold, were liable to assessment.

The judgments of the Court of Appeal and of the Common Pleas were affirmed by the Supreme Court of Canada, June 21, 1880. The judgment of the Court (Ritchie, C. J., and Fournier, Henry, Taschereau and Gwynne, JJ.) is reported 5 Can. S. C. R. 239. The judgments were short, and did not enter into the reasons

1878

CHURCH

บ.

FENTON.

Moss, C. J.

1878

CHURCH

v.

FENTON.

Fournier, J.

affecting the constitutional question. The Chief Justice in his judgment did not expressly allude to it.

Mr. Justice Fournier said, at p. 245 :-The facts of this case raise the two following questions: 1st. Was the lot of land in question in this cause, forming part of the lands reserved and held by the Crown in trust for the benefit of the Indians, liable to be sold for taxes? .

As to the first question, I have no hesitation in saying that I entirely agree in the reasons given by Chief Justice Moss for concluding that the land in question was assessable, and consequently liable to be sold for arrears of taxes.

Mr. Justice Henry said, at p. 249:-In consequence of the conclusion which I have arrived at in regard to the warrants under which the lands of the appellant were sold, it is unnecessary for me to discuss the question whether, under the circumstances, they, having been at one time Indian lands, were, when in his possession before his patent, liable to be taxed. I have, however, considered the subject, and have discovered strong reasons why they were not so liable, but as to that part of the case I need give no opinion.

The report states that Mr. Justice Taschereau "concurred in dismissing the appeal." Mr. Justice Gwynne also concurred. Neither judge went into the arguments on any of the points involved.

TABLE OF SECTIONS OF THE B. N. A. ACT, 1867,

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8)....150, 433, 440, 595, 613,
635, 648, 655, 665, 672,
694, 747.

(9) ....107, 108, 117, 119, 122-
125, 126, 128, 131, 133,
135, 137, 138, 141-143,
152, 154, 157, 419, 420,
423, 426, 427, 432, 440-
443, 446, 448, 449, 452,
454, 456-458, 460-462,
478, 484, 640, 655, 665,
677-679, 690, 694, 703,
751.
(10)....105, 111, 113, 114, 116,

PAGE.

SECTION.
92 (14)....159, 162, 171, 191, 193,
197-203, 207, 209, 212,
213, 218, 230, 257, 510,
515, 519, 520, 542, 686,
726, 735, 740.

(15)....92, 677, 678, 694, 714, 744,
751, 754.

(16)....67, 76, 115, 272, 353, 388,
449, 476, 595, 613, 648,
655, 665, 677-679, 694.

93........270, 330, 338, 763, 764,

768, 771, 773, 816, 819.

.270, 275, 401.

94.

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PAGE.

signment or endorsement, and that
every such instrument representing
goods to have been shipped should,
in the hands of a consignee or en-
dorsee for value, be conclusive evi-
dence of shipment as against the per-
son signing the instrument, was held
not to be beyond the powers of the
Provincial Legislature as being an
interference with trade and com-
merce.-Beard v. Steele

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683
BREWERS' LICENSES-Power of
Provincial Legislature to impose
-37 Vict. c. 32, 0.-B. N. A. Act,
1867, ss. 91, 92.

The right conferred on Provincial
Legislatures by sub-s. 9 of 8. 92 of
the B. N. A. Act to deal with "shop,
saloon, tavern, auctioneer, and other
licenses," does not extend to licenses
on brewers.

Regina v. Taylor, 36 U. C. Q. B.
218, overruled. (Ritchie and Strong,
JJ., dissenting.) Severn v. The
Queen

BRITISH NORTH AMERICA ACT,
1867

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414

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