D & W Murray & Co Ltd v Collector of Customs [1903] HCA 3

D & W Murray & Co Ltd v Collector of Customs [1903] HCA 3

Section 95 of the Constitution allows Western Australian Parliament to prescribe duties on any class of goods, but the effect is limited to goods of Australian origin. The comparison for applying higher duties to foreign goods imported into Western Australia is based on the description of goods and tariff rates, not whether like goods are presently manufactured in Australia. The provision operates as a governing enactment overlaying the Federal tariff in Western Australia if State duties are higher, and does not confer State power to tax foreign goods; such taxation is reserved to the Federal Parliament.

Parties
Appellant; Plaintiff: D. & W. Murray & Co.; Respondent; Defendant: Collector of Customs
Jurisdiction
Australia
Judgment Date
09 December 1903
Procedural Posture
Appeal / Appeal From the Supreme Court of Western Australia; Judgment of Full Court Reversed Original Judgment for Plaintiffs
Outcome
appeal dismissed
Legal Topics
Customs Duties, Federal State Legislative Powers, Interpretation of Section 95 of the Constitution, Tariff Comparisons
Constitutional Law Tax Law Customs Duties Federal State Legislative Powers Interpretation of Section 95 of the Constitution Tariff Comparisons

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Parties

D. & W. Murray & Co.

Appellant; Plaintiff

Collector of Customs

Respondent; Defendant

Procedural Posture

Appeal / Appeal From the Supreme Court of Western Australia; Judgment of Full Court Reversed Original Judgment for Plaintiffs

Legal Issues

  1. 1 Construction of section 95 of the Constitution
  2. 2 Whether Western Australian Parliament can impose customs duties on goods not manufactured within Australia
  3. 3 Meaning of 'like goods' in section 95

Ratio Decidendi

Section 95 of the Constitution allows Western Australian Parliament to prescribe duties on any class of goods, but the effect is limited to goods of Australian origin. The comparison for applying higher duties to foreign goods imported into Western Australia is based on the description of goods and tariff rates, not whether like goods are presently manufactured in Australia. The provision operates as a governing enactment overlaying the Federal tariff in Western Australia if State duties are higher, and does not confer State power to tax foreign goods; such taxation is reserved to the Federal Parliament.

Court Disposition

appeal dismissed

Orders

  • Appeal dismissed with costs.
  • Application for certificate under section 74 of the Constitution refused.