Osborne v Commonwealth [1911] HCA 19

L.R.] OF AUSTRALIA. 321

Solicitors, for the appellant, Snowball & Kaufmann. H. ©. oF A. Solicitors, for the respondent, Malleson, Stewart, Stawell & 1911. _ Nankivell. ee as Bel Melk. Dist Dist Appl Cons Appl Nonthem semstegi hanes 'Mutual Pools Murual Pools 'Mutual Pools v Suburbs Gen- 'Austen 'Nedlicr taect tae a aa" See, Keene nat Keene sre Ent we ee Site 3 me inst te SEN, wae AP Fe tere Refd to Rn i . 25ATR1 176 CLR 555 DPP v Brown juet v Ga" SORTS 2 [HIGH COURT OF AUSTRALIA] _ OSBORNE . zs 5 E x i é f PLAINTIFF ;

AND

THE COMMONWEALTH AND GEORGE ALEXANDER McKAY (Commissioner DEFENDANTS. or Lanp Tax)

Commonwealth legislation, validity of—Incorporation of Act not yet assented to— H.C. or A. Form and substance of Act—Direct and indirect effect— Power of taxation— 1911. Act imposing taxation — Act dealing with more than one subject of taxation— ad Act dealing with matters other than taxation—Severability—The Constitution MELBOURNE, (63 & 64 Vict., c. 12), secs. 51, 55, 99, 114— Land Tax Act 1910 (No. 21 of 1910), May 23, 24,

sec. 2—Land Tax Assessment Act 1910 (No. 2 of 1910). bdo be The incorporation into the Land Tax Act 1910 by sec. 2 of that Act of the Orth C-J. z Land Tax Assessment Act 1910, which was not assented to until the following "Connor, a day, is effectual and the Land Tax Act 1910 with that incorporation is in Higgins JJ:

substance and in form an Act imposing taxation and not an Act to prevent the holding of large quantities of land by single persons.

Per Griffith C.J., Barton, O'Connor and Isaacs JJ.—The Land Vax Assess- ment Act 1910 is not an Act imposing taxation within the meaning of sec, 55 of the Constitution.

Per totam curiam.—The Land Tax Act 1910 does not deal with any other subject of taxation than land, and does not in that respect infringe sec. 55 of the Constitution.