. The Montreal law reports [microform]. Law reports, digests, etc; Law; Jurisprudence; Droit. Tl^e respondent? deny ' pauy, and allego thut 1886, they assooiuted for the purpoHt) uf tukl of cattle (exported frpm each for hiniot'lf and ""the deed above mentioned i| of i|idivida»l«. fof tli^e purpoaet mentioned. /^/ ' . »'* ' A glanceat the Act will rHow thilt it was only intended to apply to oorporatione and incorporated opnlpanieB, and not to iQdividualji or associatione .of' individuals. As well might it be attempted to impose, a t/^ under tUt Act upon an oi*dinary jparti^rship a
. The Montreal law reports [microform]. Law reports, digests, etc; Law; Jurisprudence; Droit. Tl^e respondent? deny ' pauy, and allego thut 1886, they assooiuted for the purpoHt) uf tukl of cattle (exported frpm each for hiniot'lf and ""the deed above mentioned i| of i|idivida»l«. fof tli^e purpoaet mentioned. /^/ ' . »'* ' A glanceat the Act will rHow thilt it was only intended to apply to oorporatione and incorporated opnlpanieB, and not to iQdividualji or associatione .of' individuals. As well might it be attempted to impose, a t/^ under tUt Act upon an oi*dinary jparti^rship as npon the respon* "dents. '..:â , .» .â â ../'"â ⢠an' inittranoe (jOnl- vnt of H 1st Marotii, hlh anderwritetl insuring oargo«i,i kn*going vesiselt,) ; as appears by ivy deny that they Accompany, They It. â mai 'AflU' â I y Nov^ 22, 1890 i. - - . f i. DOHEBTY, JM^ rii In 1886, a ntftaber of gentlemen ifiKipciated themselyes together as underwriters for the purpose of insuring cattle exported from Canada! I'he question is whether this assodation is liable to>payu-the^ax i^nposed by 46 , When Parliament ttndert'alces to impose a new tax it fnust do so in specific and unambiguotls terms. Now what'dp we find in this Act? Tfhe words "incor- pfji-ated .companies" are used, and the nearest thiing to "association " we are Bble'to fiiyiJB the word "compa- nies," wh,ioh is used in ^aitother cltmse.* Poes the word , "c^mpani" oxpress the same jd<ea as thfr w«rd '* asso<»a- tion'\ used in the articles of agreement between these gei)t^men ? In my opinion the agreement does'^not con- tain i the "first element <j(f 4 company. The respondents insure each for hinfielf %pd his own share. This is quite different f^om the idea*of a company. The intention of the Act was to impose a tax on commercial corporations. \.-_ . ,â¢...â¢,,.â ,. ji 'I I l''.i -!1. Please note that these images ar
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