. The Montreal law reports [microform]. Law reports, digests, etc; Law; Jurisprudence; Droit. 1890. Sherbrool TOf >k*. lf« i*^ '.'. word as interpreted in the InUnd Reyenne Act, in order MoMMBimr^ to enforce payment of the tax, but the evidence of Mc- oH^fr^of Manamy, one of the appellants, has established that they were and. are compounders in that sense and (hurrying on < such business under the eyes of the officers of the Inland Revenue Department, without any license. This witness says, "we mix our liquors, but lam not *' going to. give yon how we do ; He also states th
. The Montreal law reports [microform]. Law reports, digests, etc; Law; Jurisprudence; Droit. 1890. Sherbrool TOf >k*. lf« i*^ '.'. word as interpreted in the InUnd Reyenne Act, in order MoMMBimr^ to enforce payment of the tax, but the evidence of Mc- oH^fr^of Manamy, one of the appellants, has established that they were and. are compounders in that sense and (hurrying on < such business under the eyes of the officers of the Inland Revenue Department, without any license. This witness says, "we mix our liquors, but lam not *' going to. give yon how we do ; He also states tha^ the spirits when mixed or compounded are labelled with^^ labels purchased in Montreal bearing names that are not genuine. ; In his second examination witness admits that appel- ^ lants make or compound a spirit consisting partially turers of a well known brand of "; Cognac is a French and imported spirit. ^ , â . This compounding, mixing, manufacturing ing of spirits and selling them under spurious titles as imported brandies, whiskey, etc., is no part of the legi- timate business of a v^holesale liquor dealer. « May 21, DOHBRTY. J.:â The fourth plea was dismiMed on demurrer, and, 1 think, correctly. The third pki^-raises the question whether the, local legislature can del^^te to a mu- nicipal corporation the power to tax a wholesale liquor dealer, distiller or compoumler. The appellants con- tend that this is uura vires of the local legislature. In that position we thin^k they ure in erf or. Bat they take the farther ground that the by-law is Illegal 'because the '^unarKavS"B6t powefniiHierthe Act. to tax uumpuim^ » .. Please note that these images are extracted from scanned page images that may have been digitally enhanced for readability - coloration and appearance of these illustrations may not perfectly resemble the original Quebec (Province). Court of Queen's Bench; Kirby, James, b. 1840. Montreal : Gazette
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