Tasmania v Commonwealth [1904] HCA 11

OF AUSTRALIA. 329

an only say, looking at the Statute, that it appears to us to be H. ©. or A. he manifest intention of the legislature. pee We think, therefore, that the decisions of the learned Judge of — pyxox first instance, and of the Full Court, were erroneous, and should be wae eversed. The facts have not been investigated, the case having

been treated as one to be decided upon a preliminary point of

law. The only order, therefore, which we can make is that which

isnow made, namely, that the decisions appealed from be reversed,

and the matter be remitted to the Supreme Court to be dealt with

according to the law as now declared. The respondent must pay

the costs of the appeal to the Full Court and of this appeal.

Appeal allowed. Decisions appealed from reversed. Respondent to pay costs of appeal to Full Court. Case remitted to the Supreme Court to do what is right in pursuance of this judgment. Respondent to pay costs of this appeal.

Solicitors for the appellant, O'Sullivan & Scott. Solicitors for the respondent, Macpherson, Macdonald-Puterson

(HIGH COURT OF AUSTRALIA.]

STATE OF TASMANIA . 'i 5 f j PLAINTIFF ; % AND COMMONWEALTH OF AUSTRALIA ah STATE OF VICTORIA .

H. C. or A. DEFENDANTS. — 1904.

ben xc MELEouRNE, Génsticution, secs. 89, 92, 93—Duties of Customs and Hucixe—Importation of goods June 1, 2, into State before imposition of uniform duties— Passing of goods afterwards into 3, 8. another State for consumption—A pportionment of duties between States—Inter- an pretation of the Constitution—History of legislation—Reference to draft bills Griffith, C.J.,

. Barton and prepared by Conventions. O'Connor, JJ.

330 HIGH COURT {1904.

EO) ov A Sec. 93 (i.) of the Constitution (a) applies only to goods imported after the 1904. imposition of uniform duties of customs, and not to goods imported before that _ aw' time. f