Nott Bros and Co Ltd v Barkley [1925] HCA 11

Expl Capital Fol Duplicators v vikart V v. aa Sorat ND Siemon (1994) ' 20 KiKy" HIGH COURT (19 [HIGH COURT OF AUSTRALIA.] NOTT BROS. & CO. LTD. 4 E F . PLamntirr; AGAINST

WILLIAM HENRY BARKLEY (COLLECTOR

OF CUSTOMS FOR NEW SOUTH WALES) } aS

—Power of Commonwealth

H.C. or A, Customs Duties—Dumping exchange duty—Vali Parliament—Law as to taxation—Imposition of tax—Delegation of power to

1925. tax—Kxclusive power of Commonwealth Parliament—Specification of goods as Sypney, to which duty is payable—The Constitution (63 & 64 Vict. c. 12), sees. 55, 90— April 29 ; Customs Tariff (Industries Preservation) Act 1921-1922 (No. 28 of 1921—No. 20 May 7. of 1922), secs. 8*, 13. Knox C3 The Customs Tariff (Industries Preservation) Act 1921-1922 deals only with ;

the imposition of taxation, and therefore does not infringe the first paragraph of sec. 55 of the Constitution.

Starke JJ.

Sec. 8 of the Customs Tariff (Industries Preservation) Act 1921-1922 deals with duties of customs only, and therefore does not infringe the second paragraph of sec. 55 of the Constitution.

'The tax imposed by sec. 8 is imposed by the Parliament of the Commonwealth and is not an infringement of the provision in sec. 90 of the Constitution that. the power of the Parliament to impose duties of customs shall be exclusive.

Powell v. Apollo Candle Co., (1885) 10 App. Cas. 282, applied.

currency of which he is so satisfied.

* Sec. 8 of the Customs Tariff (Indus- and the goods originated in or exported

tries Preservation) Act 1921-1922 pro-

vides (so far as is material) that "(1) Tf the Minister is satisfied, after inquiry and report by the Tariff Board, that the exchange value of the currency of the country of origin or export of any goods has depreciated, and that by reason of such depreciation goods have been or are being sold to an importer in Australia at prices which will be detrimental to an Australian industry, the Minister may publish a notice in the Gazette specifying the country as to the exchange value of the