Davies,
C.J.:—We
were
all
of
the
opinion
at
the
close
of
the
argument
of
the
plaintiff
that
the
appeal
must
be
dismissed
and
that
we
are
bound
by
our
decision
in
the
case
of
Abbott
v.
City
of
St.
John
(1908)
40
Can.
S.C.R.
597.
In
that
case,
the
appellant
who
was
an
official
of
the
Dominion
Government
(in
the
Customs
service)
was
assessed
on
his
income
as
such
under
the
provincial
law
and
this
Court
held
that
the
provinces
of
the
Dominion
had
the
right
under
the
B.N.A.
Act,
1867,
to
impose
income
taxes
upon
Dominion
officials
resident
in
the
respective
Provinces
upon
the
official
salaries
paid
to
them
in
those
provinces
by
the
Dominion.
The
present
case
is
the
converse
of
that,
and
raises
the
question
whether
the
Dominion
has
the
right
to
impose
income
taxes
upon
the
salaries
of
provincial
officials.
We
are
unable
to
distinguish
the
present
appeal
from
our
decisions
and
that
reasons
therefor
in
the
Abbott
case
and
would,
therefore,
dismiss
this
appeal
accordingly.
Appeal
dismissed.
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