Attorney-General For British Columbia v Esquimalt And Nanaimo Railway Co

Subject Matter

RAILWAY — Canada — British Columbia — Railway — Construction scheme — Grant of lands — Tax exemption under provincial statute — No contractual relationship between province and railway contractors or railway company — Proposed taxation — Direct lard tax — Within provincial legislative competence — Forest protection impost — A “tax” within the exemption provision — Island Railway, Graving Dock and Railway Lands Act, St. B. C., 1884, c. 14, ss. 8, 22 — Forest Act, R. S. B. C. 1936, c. 102, s. 124.