. The Montreal law reports [microform]. Law reports, digests, etc; Law; Jurisprudence; Droit. /• '^ • a—COURT OK QITEEN'h BKNOH. 418 compoond- 18 such, icil, and the of ihe pro- in(>88es ena* t taxed, b«t I mentioned ting, nnjoft^ I; be general II manufac* are not, and whole city Btplea. anta' allega-^ r Murray is e is not ex-" iterate their. etc. e by-law is luebeo cited legislature, er: Ist, in om the pro- of; 2. Said 1 not bound r by-law, it even if the >fession8 or to complain teoanse the professions )f discretion rimination; ie different IS proper to d4>3MWsoa of discriminat
. The Montreal law reports [microform]. Law reports, digests, etc; Law; Jurisprudence; Droit. /• '^ • a—COURT OK QITEEN'h BKNOH. 418 compoond- 18 such, icil, and the of ihe pro- in(>88es ena* t taxed, b«t I mentioned ting, nnjoft^ I; be general II manufac* are not, and whole city Btplea. anta' allega-^ r Murray is e is not ex-" iterate their. etc. e by-law is luebeo cited legislature, er: Ist, in om the pro- of; 2. Said 1 not bound r by-law, it even if the >fession8 or to complain teoanse the professions )f discretion rimination; ie different IS proper to d4>3MWsoa of discrimination, so long as all persons in such class, cklling, tradf or profession, are equally taxed.* The parties were heard on this answer in law, which waH maintained aud the fourth plea was disralAsed. The present appeal is upon all the ihhu^s ra^eU ^y the pleadings. j^. McManamy examined as a witness, statcH that they sell'a large portion of their liquorH as iraportM, and part of it otherwise, that is either reduced or Mixed and flavored. - He explains how ^mixing is done. Ho also ad- mits that they bottle for the requirements of^their trade as wholesale dealers. ^ , Under section^ (4? Victr^p. 84), the council is em- powered to fix by a by-law an^to itnpose and levy cer- tain annual duties or taxes on " brewers, distillers, whole- sale Hquor dealers," but not upon " mal^faoturers, com- pounders or bottlers of ^;' The tax can only be imposed, if the business, ptc, is enumerated in the statute, and caHnot be imposed under the general mention " and fr^oejrally on all commerce, manufactures, callings, etc.,"at the end of the section^- The case of Acer J^ CUp of Montreal, M. L. R., 6 S. C. 11*7, is in point. It was held that the business mu^t be specially enumerated. Furthermore, the taxes are declared in the by-law to be imposed on eveiy distiller, etc., " having a place of business in said ; There is nothiijg of the
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