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States may not raise forces. Taxation of property of Commonwealth or State.

114. A State shall not, without the consent of the Parliament of the Commonwealth, raise or maintain457 any naval or military force, or impose any tax on property of any kind belonging to the Commonwealth458, nor shall the Commonwealth459 impose any tax on property of any kind belonging to a State.

UNITED STATES.—No State shall, without the consent of Congress, lay any duty of tonnage, keep troops or ships of war in time of peace .… or engage in war unless actually invaded, or in such imminent danger as will not admit of delays. — Const. Art. I., sec. X., sub-s. 3. CANADA.—No lands or property belonging to Canada or any Province shall be liable to taxation.—B.N.A. Act, 1867, sec. 125.

HISTORICAL NOTE.—As introduced in the Sydney Convention of 1891, the clause ran:—

“A State shall not, without the consent of the Parliament of the Commonwealth, impose any duty of tonnage, or raise or maintain any naval or military force, or impose any tax on any land or other property belonging to the Commonwealth.”

In Committee, on Sir Samuel Griffith's motion, the words “nor shall the Commonwealth impose any tax on any land or property belonging to a State” were added. (Conv. Deb., Syd. [1891], 883.) At the Adelaide session, 1897, the clause was introduced in substantially the same form. In Committee, Mr. Henry asked how the words “tonnage dues” would affect Marine Boards and Harbour Trusts, which were dependent for revenue on tonnage dues. Mr. Barton thought the words unnecessary, since if they were payments for services they ought not to be interfered with, and if taxes they would be unconstitutional as interfering with free trade. The words were omitted. At the Melbourne session, the clause was shortly discussed. (Conv. Deb., Melb., p. 653.) A verbal transposition was made after the fourth report.

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