REGINA V. CANADIAN PACIFIC TOBACCO CO.

Brisbane .... June & July 1952

CANADIAN PACIFIC TOBACCO CO.

REASONS FOR JUDGMENT

CORAM:

WEBB J.

DELIVERED. Sytnsy

18 $2

RE OLA:

f 8 PAC es : i2D.

TUDE ET. REEBOT.

Thie action was commenced by specially endorsed writ claiming £12329.12,6 excise duty at the rate of 13/9

per 1b demanded pursuant to the izeiee Tariff Validation

Aot 1951 and Exoiee Tariff proposglg Mo. 2 on a deficiensy of 17934 lbs of tobacce leaf not accounted for to the

satisfaction of the Collector of Customs. Tobacco leaf had been preelaimed a material for the purpose of the Exoige Agt 1901 ~- 1942, However, im April 1952, after the issue of the writ « re-weighing of the tobacco leaf revealed that certain clerical errors had beer made at the preceeding weighing and other slight discrepancies appeared; and se the Crown, taking thie weighing in April 1952 as correct, applied et the commencement of the trial for leave to amend the endorsement by claiming 212124.1.3 exeise duty at the rate of 13/9 cer 1b. om 17635 lbe cf tobacco teat. leave was granted and the amendment made. The claim for duty ié made under 5. 109 of the Bxelse Act 1901 - 1942, 8. 105 hag been in the act since its enactment im 1901. Counsel could not say from whence it was derived: but it is not improbable that it wae to be found in the exeise legislation of one or mere of the Australian colonies, However, counsel did not know, ner de I, of any ease in this Court, or in a State dupreme Court in whiok the meaning of 3. 105 or%e similar section was considered, although Mr. Woynahan of

thal Counsel for the Crown said 5. 105 hed often been implemented.

"2.

S, 109 reader-

"ae offieer way ot any time check the steck of material of any producer or desler, end if any deficiency ie found whieh canuet be accounted fer te the satisfaction of the Colleeter the preducer or dealer shall pay duty on the amount of material found to be