. The Montreal law reports [microform]. Law reports, digests, etc; Law; Jurisprudence; Droit. MaMitnamy '^Cnrponllon of lh« Cil Hhtrliraall*. tfor ok*.. 414 MONTHKAL LAW RIJPOHTH. " and nhall bn leviod apon nvery wholAsala liquor dealer " having a place of huNtn«*Hi in the said ; " XIV. An annual tax of ono hundn^ dollar* is hereby " imposed and nhall be levied on every diiitiller, mana> " fa(3tuntr, oomponnder or bottler of apiritnoua liquori, " having a place of bnRineiH in Maid ; This by-law waH pawied on Rth March, 1886, and by section X
. The Montreal law reports [microform]. Law reports, digests, etc; Law; Jurisprudence; Droit. MaMitnamy '^Cnrponllon of lh« Cil Hhtrliraall*. tfor ok*.. 414 MONTHKAL LAW RIJPOHTH. " and nhall bn leviod apon nvery wholAsala liquor dealer " having a place of huNtn«*Hi in the said ; " XIV. An annual tax of ono hundn^ dollar* is hereby " imposed and nhall be levied on every diiitiller, mana> " fa(3tuntr, oomponnder or bottler of apiritnoua liquori, " having a place of bnRineiH in Maid ; This by-law waH pawied on Rth March, 1886, and by section XXIpf the same by-law the taxes imposed under the aeotiouM XI and XIV are made payablo on the 1st day of May then next, and each following year. This section— reads as follows: "XXI. The duties and taxes hereinb«)fore imposed, " whereof the time of payipent is not already determined, " shall be payable on the first day of May of the present " year, and each following ; The taxes sued for are those becoming due on the first day of May, 1886. The action is met by four pleas, as follows : 1. Express denial of the allegstions of the declaration. 2. That defendants are wholesale liciuor dealers, hold* ing a wholesale license, issued undef the laws of this province. * That they are neither manufacturers nor distillers, and that under their provincial license they have the right to compound and bottle, as incidental to and necessary in the business of a wholesale liquor dealer. That the tax of $100 as manufacturer, distiller, com* pounder and bottler Has been imposed by the city council, not on every ono carrying on such business, but on data. fendants only, and tkat other persons in the same buaiuess have not been taxed, and notably one, Williaui: Murray, a member of the city council, .who oompounds and bottles spirituous liquors. # That herein there has been u^jUst discrimination, and the section XIV of said by-law is illegal and null. _ 3. That by-
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