Peterswald v Bartley [1904] HCA 21

Peterswald v Bartley [1904] HCA 21

Brewers' licence fees under sec. 71 of the Liquor Act 1898 (NSW) are not duties of excise within the meaning of sec. 90 of the Constitution, but are a valid exercise of the State's police power for regulating trade. The High Court has jurisdiction to hear appeals from the Supreme Court, and the statutory provision making Supreme Court appeals 'final and conclusive' does not prevail over the Constitution.

Parties
Appellant: Sergeant Peterswald; Respondent: E. C. Bartley
Jurisdiction
Australia
Judgment Date
31 August 1904
Procedural Posture
Appeal / High Court Appeal From Supreme Court of New South Wales (special Case Stated)
Outcome
appeal allowed
Legal Topics
Duties of Excise, Police Power of the State, Interpretation of Constitution, Liquor Licensing, Appeals Jurisdiction
Constitutional Law Tax Law Licensing Law Duties of Excise Police Power of the State Interpretation of Constitution Liquor Licensing Appeals Jurisdiction

Case Brief

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Parties

Sergeant Peterswald

Appellant

E. C. Bartley

Respondent

Procedural Posture

Appeal / High Court Appeal From Supreme Court of New South Wales (special Case Stated)

Legal Issues

  1. 1 Whether brewers' licence fees under the Liquor Act 1898 (NSW) are 'duties of excise' within the meaning of sec. 90 of the Constitution
  2. 2 Whether the High Court has jurisdiction to hear the appeal despite sec. 106 of the Justices Act 1902 (NSW)
  3. 3 Whether the imposition of such licence fees is a valid exercise of the police power of the State

Ratio Decidendi

Brewers' licence fees under sec. 71 of the Liquor Act 1898 (NSW) are not duties of excise within the meaning of sec. 90 of the Constitution, but are a valid exercise of the State's police power for regulating trade. The High Court has jurisdiction to hear appeals from the Supreme Court, and the statutory provision making Supreme Court appeals 'final and conclusive' does not prevail over the Constitution.

Court Disposition

appeal allowed

Orders

  • Order of the Supreme Court discharged
  • Case remitted to the Police Magistrate with direction to convict respondent