Then there is an enumeration of 29 different classes of subjects to which the exclusive legislative authority and jurisdiction of the Dominion Parliament extends, and amongst that number we find sub-sec. 8 which says: "The fixing of and providing for the salaries and allowances of civil and other officers of the government of Canada."

And at the end of sub-sec. 29 of sec. 91 comes this subclause: "And any matter coming within any of the classes of subjects enumerated in this section shall not be deemed to come within the class of matters of a local or private nature comprised in the enumeration of the classes of subjects by this Act assigned exclusively to the legislature of the provinces."

Then turning to sec. 92 of the B. N. A. Act, we find it says: "In each province the legislature may exclusively make laws in relation to matters coming within the classes of subjects next hereinafter enumerated;" and then follows an enumeration of some 16 sub-secs. containing the various subjects to which the exclusive legislative authority and jurisdiction of the provincial legislature extend; and amongst the said 16 subjects we find sub-sec. 4 (sec. 92) which says: "The establishment and tenure of provincial offices and the appointment and payment of provincial officers."

Turning now to sec. 96 of the B. N. A. Act, we find that it 66 empowers the Governor-General to appoint the Judges of the Superior, District, and County Courts of each province, except those of the Probate Courts of Nova Scotia and of New Brunswick."

Then turning to sec. 100 of the B. N. A. Act, we find that it "provides that the Dominion Parliament shall fix the salaries, allowances and pensions of the Judges of the Superior, District, and County Courts (except of those of the Probate Courts of Nova Scotia and New Brunswick, likewise of those of the Admiralty Courts where they are paid by salary).”

Now looking at and comparing the foregoing group of sections of the B. N. A. Act, there can be no doubt as to what was in the mind of the Imperial Parliament when these sections were passed. It shews clearly beyond question that the intention was that the Dominion Parliament should have the sole and exclusive right and authority to deal in every way with the salaries and allowances of Dominion Government officers, and the salaries and allowances of the

Judges of the Superior and County Courts are specifically mentioned, and that the provincial authorities should have the sole and exclusive right to deal with the salaries and allowances of provincial officers. In all matters of what may be called State management, including the appointment and payment of the necessary officials in connection therewith, each legislature-Dominion and provincial—is supreme within its own area.

What then is the necessary inference to be drawn from these express powers in the B. N. A. Act? Clearly that the provincial legislatures have no jurisdiction to pass any laws which tend to interfere with or impede or burden the powers of appointment of Judges and other civil officers, or the salaries and allowances which the Dominion Government alone has authority to fix and provide under the terms of the B. N. A. Act. The only authority which could in any way burden, impede or interfere with the salaries and allowances of Dominion Government officers by legislation would be the Dominion Parliament itself. It is submitted that not only has the Dominion Parliament the sole and exclusive right to deal in every way with the appointment and with the salaries and allowances of its officers, but that all necessary ancillary and incidental legislation of every kind which may in any way affect the salaries and allowances of such officials, can only be enacted by the Dominion Parliament, in accordance with the well known principle of statutory construction, commonly called the implied power of legislation, which is stated to be that the power to legislate on a particular subject implies the right to legislate on incidental subjects necessary to the exercise of such power.

I cannot do better than cite a case in the Canadian Courts on a constitutional question which lays down this very principle in the case of Bennett v. Pharmaceutical Association of Quebec, 1 Dorion Quebec Appeals 336, 2 Cart. 250. Dorion, C.J., says:

"We consider as a proper rule of interpretation in all these cases that when a power is given either to the Dominion or to the provincial legislatures to legislate on certain subjects coming clearly within the class of subjects which either legislature has a right to deal with, such power includes all the incidental subjects of legis

lation which are necessary to carry on the object which the B. N. A. Act declared should be carried on by that legislature."

And in 17 Ont. App. Rep. on page 232, in the case of Regina v. Wason, Hagarty, C.J., says:—

"As to both Dominion and provincial jurisdictions, adhere to the rule that where either has the right to legislate on the named subject, it must be, by necessary implication, held that all powers are given fully to carry out the object of the enactment."

And in Ex parte Leveille, 2 Cart. p. 349, it is laid down that: "The B. N. A. Act, in conferring legislative jurisdiction over particular subjects, must be held to have given at the same time the powers needed for the effective exercise of the jurisdiction granted."

Incidental, ancillary and implied powers and jurisdiction are absolutely essential to the existence of any government which has certain express powers in a general scheme of federal government, such as we have in the Dominion of Canada, and, as before stated, the power of the Dominion Government to fix and provide the salaries and allowances of its officers, and the appointment and payment of the salaries of the Judges, must carry with it, as an ancillary and implied power, the right to tax these salaries or allowances under its general power to raise money by any mode. or system of taxation, and that the Dominion Government and it alone has such right to tax these incomes and allowances. It may be asked, then, why does not the B. N. A. Act contain some express provision prohibiting the provincial legislature from taxing Dominion officials? The answer to that question was well put by the eminent Judge, Chief Justice Marshall, in McCulloch v. Maryland, 4 Wheaton, p. 407, when he said:

"A constitution to contain an accurate detail of all the sub-divisions of which its great powers will admit, and of all the means by which they may be carried into execution, would partake of the prolixity of a legal code, and could scarcely be embraced by the human mind. It would probably never be understood by the public. Its nature, therefore, requires, that only its great outlines should be marked, its important objects designated, and the minor ingredients. which compose these objects be deduced from the nature of the objects themselves."

Now suppose, for the sake of argument, that the Dominion Parliament should pass an Act taxing the incomes, salaries and allowances of all Dominion and Provincial civil servants in all parts of Canada, under its general power of taxation contained in sub-sec. 3 of sec. 91, which authorizes the Dominion Government to exclusively make laws in relation to "the raising of money by any mode or system of taxation," could it, for a moment, be contended that the Dominion Government officials were to be subject to two income taxes, one imposed by Dominion legislation and another income. tax on these same officials imposed by provincial legislation in each province? Such a contention is so absurd that no Court would listen to it for one moment.

We would then have the spectacle of the Dominion Government imposing one income tax upon all the Dominion Government officials in Canada, as well as upon all the Provincial Government officials in the different provinces of Canada, and then a second income tax upon all the Dominion Government officials and Provincial Government officials imposed by each province on all these officials residing in each province for the purpose of discharging the duties imposed upon them by the Dominion and Provincial Governments respectively. If two income taxes were thus imposed upon salaries of Dominion and Provincial Government officials, it would make a serious inroad on and reduction of the amount of their fixed incomes, and such a condition of things, it is submitted, was never intended by the framers of the B. N. A. Act.

The whole point comes down to this, that the Dominion Government has the authority and jurisdiction, and it alone, to appoint, pay, and tax on income its own officials, whilst each Provincial Government has the authority and jurisdiction, and it alone, to appoint, pay, and tax on income its own officials appointed by each province, and this, it is submitted, is the limit of the jurisdiction of each legislative authority in Canada. The general power of taxation possessed by the Canadian Government was referred to in the case of Dow v. Black, where their Lordships say: (L. R. 3 P. C. p. 282) "that the 3rd article of sec. 91 (that is the section which empowers the Dominion Parliament to raise money by any mode or system of taxation) is to be reconciled with the 2nd sub-sec. of sec. 92 (which is the section authorizing the provincial legislatures to impose

direct taxation within each province in order to the raising of a revenue for provincial purposes,) by treating the former as empowering the supreme legislature, namely, the Dominion Parliament, to raise money by any mode of taxation, whether direct or indirect, and the latter as confining the provincial legislature to direct taxation within the province for provincial purposes."

In this connection, I would like to draw attention to the express words of sec. 91, of the British North America Act, which says that, "notwithstanding anything in the British North America Act," the exclusive legislative authority of the Parliament of Canada extends to all matters coming within the classes of subjects enumerated under the various sub-secs. of sec. 91. Can there be any question that any provincial law which interferes with, impedes or burdens the salary of a Dominion Government officer which has been fixed by the legislative authority having the exclusive right to deal with it, is ultra vires; and would not any provisions of the Assessment Act of Ontario, or of any other province, under which the municipal authorities assumed to impose an income tax on the salary of the defendant, or any other Dominion official, be a clear violation of the provisions of sec. 91 of the B. N. A. Act? It is submitted, however, that the provisions of the Ontario Assessment Act relating to the imposition of income tax on salaries and allowances, do not apply to the income of Dominion Government officials for the reasons herein stated. It is submitted, therefore, that the power to fix and provide the salaries and allowances of Dominion Government officials, and the appointment and payment of the Judges, as hereinbefore mentioned, includes all incidental and ancillary legislation necessary to deal with and carry out the objects stated, including the right and authority of the Dominion only to tax the said salaries and allowances of any of the said officials or Judges. The provincial legislatures, under their power to appoint and pay provincial officers, would be competent to impose a pro rata tax upon the salaries of all provincial officers. The provincial legislature would have this authority because, as Mr. Justice Spragge says, in the case of Leprohon v. City of Ottawa: "It would be acting on those over whose salary they have control," but the moment a provincial legislature assumes to impose an income tax upon Canadian Government officials, they are then dealing with those over whose salaries and allowances they have no control whatever.