Longueuil Navigation Co. v. The City of Montreal

Longueuil Navigation Co. v. The City of Montreal

The provincial statute 39 Vic. ch. 52 is intra vires the Province, but the municipal by-law was ultra vires because the statute authorizes a single annual tax on each ferry (ferryman) irrespective of how many vessels are used; consequently the by-law's imposition of $200 per steamboat exceeded statutory authority....

Source-derived case information.

Citation
(1888) 15 SCR 566
Parties
Appellant / Plaintiff: The Longueuil Navigation Co.; Respondent / Defendant: The City of Montreal; Intervening Party: The Attorney General for the Province of Quebec
Court
Supreme Court of Canada
Jurisdiction
Canada
Judgment Date
15 December 1888
Procedural Posture
Appeal / Final Judgment by the Supreme Court of Canada on Appeal From the Court of Queen's Bench (quebec)
Outcome
Appeal allowed in part. Provincial statute upheld; municipal by-law (section 23) quashed as ultra vires; judgment entered for appellants against the City of Montreal.
Legal Topics
Validity of Provincial Statute, Ultra Vires Municipal by Law, Direct Vs Indirect Taxation, Double Taxation / Equality of Taxation, Jurisdiction of Harbour Commissioners, Statutory Interpretation (english V French Texts)
Source Language
english
Municipal Law Constitutional Law Tax Law Administrative Law Navigation / Maritime Law Validity of Provincial Statute Ultra Vires Municipal by Law Direct Vs Indirect Taxation +3 more

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Parties

The Longueuil Navigation Co.

Appellant / Plaintiff

The City of Montreal

Respondent / Defendant

The Attorney General for the Province of Quebec

Intervening Party

Procedural Posture

Appeal / Final Judgment by the Supreme Court of Canada on Appeal From the Court of Queen's Bench (quebec)

Legal Issues

  1. 1 Whether 39 Vic. ch. 52 (P.Q.) is intra vires the Provincial Legislature
  2. 2 Whether the city by-law imposing $200 per steamboat is ultra vires because the statute authorises a single tax per ferry
  3. 3 Whether the provincial tax intrudes on federal jurisdiction over navigation and shipping

Ratio Decidendi

The provincial statute 39 Vic. ch. 52 is intra vires the Province, but the municipal by-law was ultra vires because the statute authorizes a single annual tax on each ferry (ferryman) irrespective of how many vessels are used; consequently the by-law's imposition of $200 per steamboat exceeded statutory authority. The harbour commissioners' jurisdiction did not displace the city's power to tax ferries within the described limits.

Court Disposition

Appeal allowed in part. Provincial statute upheld; municipal by-law (section 23) quashed as ultra vires; judgment entered for appellants against the City of Montreal.

Orders

  • Appeal allowed with costs.
  • By-law section 23 (imposing $200 per steamboat) quashed and declared ultra vires.