High Court of Australia
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'State of NSW 1997) 146 WAR Ss oars
(HIGH COURT OF AUSTRALIA.]
PETERSWALD . 7 . Fi 7 a * APPELLANT ; AND BARTLEY i : a i x : : RESPONDENT.
ON APPEAL FROM THE SUPREME COURT OF NEW SOUTH WALEs.
The Constitution, sa. 73, 86, W—" Duties of Excise" — Police" powers of States H.C. oF A. —Liquor Act (N.S. W.), (No. 18 of 1898)—Brevwer's licence fees-—Appeals from 1904, State Courts—Justices Act (N.S.W.), (No. 27 of 1902), 8. 106— Final and = —— conclusive." SypNEy,
Brewers' licence fees under sec. 71 of the New South Wales Liquor Act, (No. August 30,31.
18 of 1898), are not ' duties of excise" within the meaning of secs. 86 and 9) of the Grissth, C.J.
r, Barton and Constitution, O'Connor, JJ.
The imposition of such licence fees is a bond side exercise of the police power of the State, for the control and regulation of the trade.
5 Brewersand Maltsters' Assocvation of Ontario v. Attorney-General of Ontario, ~ (1897) A.C, 231; and Bank of Toronto v. Lambe, 12 App. Cas., 575, applied.
Notwithstanding sec. 106 of the New South Wales Justices Act, (No. 27 of 1902), which provides that on appeals by way of special case stated for the opinion of the Supreme Court, the judgment of the Conrt shall be 'final and conclusive," the High Conrt has jurisdiction, under sec. 73 of the Constitution, to hear and determine appeals from such judgments.
Judgment of the Supreme Court, (1904), 4 S.R. (N.S.W.), 290, reversed.
AppEAL from a decision of the Supreme Court of New South Wales, on a special case stated under the Justices Act 1902.
The respondent E. C. Bartley was charged before a Police Magistrate, under sec. 75 of the Liquor Act 1898, by the appel- lant, Sergeant Peterswald, a District Licensing Inspector, that "on the 25th December, 1903, at Cootamundra, in the licensing district of Cootamundra," he " did carry on the trade or business of a brewer without holding a proper licence under the Liquor Act 1898 (No. 18)." He admitted that he did not hold a licence
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