Broken Hill Associated Smelters Pty Ltd v Collector of Imposts (Vic) [1918] HCA 29

y Permanent Trustee Co Lid (1980) 8 CR

BS PB en

iJ & fey 1S

OF AUSTRALIA.

[HIGH COURT OF AUSTRALIA.)

THE BROKEN HILL ASSOCIATED SMELTERS) PROPRIETARY LIMITED if AE EE

AND

-THE COLLECTOR OF IMPOSTS FOR) VICTORIA af RESPONDENT.

ON APPEAL FROM THE SUPREME COURT OF VICTORIA.

Stamp Duties—Licence—Marine insurance—Foreign insurer—Insurance with British Government—Scheme of war risks insurance— Company person or firm of persons" —Statute—Interpretation—Application to Crown—Stamps Act 1918 (Vict.) (No. 2728), sec. 98—Government War Obligations Act 1914 (5 Geo. V c. 11), sec. 1.

Sec. 98 (1) of the Stamps Act 1915 (Viet.) provides that " Every company person or firm of persons whether corporate or unincorporate not licensed to carry on in Victoria marine assurance or insurance business who or which assures or insures, or enters into any agreement or undertaking to assure or insure, or in any way acts as agent for the assurance or insurance with, or effects an assurance or insurance with, or makes a declaration under any open or valued policy issued by any company person or firm of persons outside Victoria whether carrying on business within Victoria or not, for the assurance or insurance of any hulls freights goods or merchandise against marine risk or loss shall take out an annual licence, the duty upon which shall be assessed at five hundred pounds unless such company person or firm proves to the satisfaction of the Collector of Imposts that the duty payable by such company person or firm pursuant to this Act does not amount to such sum," &c.

Held, that the section does not apply to a marine insurance effected in England with the British Government under the war risks insurance scheme

of that Government.

Quere, whether the section applies to an owner of goods in respect of a marine insurance of those goods.