[PRIVY COUNCIL.]
BURLAND AND ANOTHER APPELLANTS; AND THE KING RESPONDENT.
ON APPEAL FROM THE COURT OF KING'S BENCH FOR THE PROVINCE OF QUEBEC, APPEAL SIDE.
ALLEYN AND OTHERS APPELLANTS; AND BARTHE RESPONDENT.
ON APPEAL FROM THE SUPREME COURT OF CANADA.
1921 Nov. 25.
VISCOUNT HALDANE, LORD BUCKMASTER, VISCOUNT CAVE, LORD PHILLIMORE, and LORD CARSON.
Canada (Quebec)Legislative Authority of ProvinceSuccession DutyMovable Property outside ProvinceDirect Taxation within ProvinceInvalidity of StatutePleading7 Edw. 7 (Queb.), c. 144 Geo. 5 (Queb.), cc. 10, 11 British North America Act, 1867 (30 & 31 Vict. c. 3), s. 92, head 2.

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