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1 Succession Duty in Canada, Containing All the Acts in Force in the Various Provinces of the Domain as Amended to 1st June, 1901, with Notes on the Ontario Act, and Lists of Canadian, American and English Cases, Forms and Actuaries' Tables 1902

handle is hein.beal/zapc0001 and id is 1 raw text is: SUCCESSION DUTY
IN
CANADA,
CONTAINING ALL THE ACTS IN FORCE IN THE
VARIOUS PROVINCES OF THE DOMINION AS
AMENDED TO lsu JUNE, 1901,
WITH
NOTES ON THE ONTARIO ACT,
AND
LISTS OF CANADIAN, AMERICAN AND ENGLISH CASES,
FORMS AND ACTUARIES' TABLES.
BY
R. A. BAYLY, LL.B.
Of Osgoode Hall, Barrister-at-Law.
LONDON,       O1 hAiAO

I am only reiterating what has been said over and over again in
dealing with taxing Acts, when I say that we have no governing principle
of the Act to look at; we have simply to go on the Act itself, to see
whether the Duty claimed under it is that which the Legislature has
enacted.-Lord Halsbu. y in Lord Advocate v. Fleming, (r897) A. C. 152.
TORONTO:
THE CARSWELL COMPANY, LIMITED,
1902.

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