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§ 242. “Or Imposing Taxation.”

Proposed laws imposing taxation are essentially different from proposed laws appropriating revenue. By one law money is raised and by the other law money already raised is made available for expenditure.

“The action taken by the House of Commons, upon the demand of aid and supply for the public service, made by the speech from the throne, is the appointment, pursuant to standing order No. 54, of those committees of the whole House, which are known as the Committee of supply and the Committee of ways and means.… The Committee of ways and means provides the public income raised by the imposition of annual taxation.” (May's Parl. Prac. 10th ed. pp. 554–555.)

“Proposed laws … imposing taxation” are intended to legalize charges or burdens on the people; as for instance bills imposing customs and excise duties; bills imposing stamp duties; bills imposing succession duties; bills imposing taxes on property. Now, the provision, “proposed laws … imposing taxation shall not originate in the Senate,” limits the authority of one of the Federal Chambers and confers a monopoly of originating power on the other; therefore it will be strictly construed.




  ― 667 ―
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