The Law Reports (Appeal Cases)
[1928] AC 117
[PRIVY COUNCIL.]
CITY OF HALIFAX APPELLANT: AND ESTATE OF J. P. FAIRBANKS AND ANOTHER RESPONDENTS.
ON APPEAL FROM THE SUPREME COURT OF CANADA.
1927 Oct. 18.
VISCOUNT CAVE L.C., VISCOUNT HALDANE, LORD WRENBURY, LORD DARLING, and LORD WARRINGTON OF CLYFFE.
Canada
— Legislative Power of Province
— Taxation
— “Business tax”
— Direct Taxation
— Municipal Tax on Property
— Ultimate Incidence
— Premises occupied by Crown
—
British North America Act, 1867 (30 & 31 Vict. c. 3), s. 92, head 2; s. 125.