The Law Reports (Appeal Cases)
[1934] AC 45
[PRIVY COUNCIL.]
ATTORNEY-GENERAL FOR BRITISH COLUMBIA APPELLANT; AND KINGCOME NAVIGATION COMPANY, LIMITED RESPONDENTS.
ON APPEAL FROM THE COURT OF APPEAL FOR BRITISH COLUMBIA.
1933 Oct. 12.
LORD BLANESBURGH, LORD ATKIN, LORD THANKERTON, LORD RUSSELL OF KILLOWEN, and SIR GEORGE LOWNDES.
Canada (British Columbia)
— Legislative Power of Province
— Taxation
— Tax on Consumers of Commodity
— Direct or indirect Taxation
— Regulation of Trade and Commerce
— Customs and Excise
—
Fuel Oil Tax Act (Brit.-Col., 1930, c. 71; 1932, c. 51)
—
British North America Act, 1867 (30 & 31 Vict. c. 3), s. 91, head 2; s. 92, head 2; s. 122.