STEPHENS v. ABRAHAMS

29 VLR 201·MADDEN, C.J.
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29 VLR 201
29 VLR 201
STEPHENS v. ABRAHAMS Supreme Court of Victoria MADDEN, C.J. April 1, 2, 3, 6, 7, 29 April 1903 Commonwealth of Australia Constitution Act, 63 & 64 Vict., c. 12, ss. 53, 54, 55 — "Laws imposing taxation" — Commonwealth Customs Act 1901 (1 Ed. VII., No. 6), Part VIII. — Id., ss. 234, 236, 255 — Commonwealth Customs Tariff Act 1902 (2 Ed. VII., No. 14), ss. 2, etc. — Effect of incorporation in of Customs Act — False entry — Genuine invoice — Belief — Penalty — Justices Act 1890 (No. 1105), ss. 141, 146 — Appeal — Order to review — Jurisdiction of State Court .

Sec. 55 of the Commonwealth of Australia Constitution Act provides that "laws imposing taxation shall deal only with the imposition of taxation and any provision therein dealing with any other matter shall be of no effect."

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29 VLR 201

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