City of Halifax v. The McLaughlin Carriage Co.

City of Halifax v. The McLaughlin Carriage Co.

The Supreme Court of Canada (majority) held it had jurisdiction to hear the appeal as an appeal from the final judgment of the highest provincial court; construed s.313 as using 'every other company' in a broad sense so that ejusdem generis did not restrict the phrase, but on the facts of the stated case the McLaughlin Carriage Co. was not 'doing business in the City of Halifax' because it merely supplied goods to an independent local dealer who solicited orders and the company retained title and conducted contracts/deliveries from outside Halifax; accordingly the company was not liable for the $100 license fee and the provincial judgment in favour of the defendants was affirmed (though...

Citation
(1907) 39 SCR 174
Parties
Appellant/plaintiff: City of Halifax; Respondent/defendant: The McLaughlin Carriage Co., Ltd.
Court
Supreme Court of Canada
Jurisdiction
Canada
Judgment Date
24 June 1907
Procedural Posture
Appeal / On Appeal From the Supreme Court of Nova Scotia on a Stated Case
Outcome
Appeal dismissed; judgment of the Supreme Court of Nova Scotia affirmed but its reasoning on ejusdem generis overruled
Legal Topics
Municipal License Fee, Doing Business, Agency Vs Sale, Assessment, Ejusdem Generis, Appeal Jurisdiction, Supreme Court Act Jurisdiction
Source Language
English
Municipal Law Taxation Administrative Law Commercial Law Civil Procedure Statutory Interpretation Municipal License Fee Doing Business +5 more

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Parties

City of Halifax

Appellant/plaintiff

The McLaughlin Carriage Co., Ltd.

Respondent/defendant

Procedural Posture

Appeal / On Appeal From the Supreme Court of Nova Scotia on a Stated Case

Legal Issues

  1. 1 Whether the Supreme Court of Canada had jurisdiction to hear an appeal from the stated case
  2. 2 Whether s.313 of the City of Halifax charter (as amended) subjects 'every other company ... doing business in the City of Halifax' to a $100 annual license fee or whether ejusdem generis limits that phrase
  3. 3 Whether the McLaughlin Carriage Co. was 'doing business in the City of Halifax' within the meaning of s.313 given its contract with an agent in Halifax

Ratio Decidendi

The Supreme Court of Canada (majority) held it had jurisdiction to hear the appeal as an appeal from the final judgment of the highest provincial court; construed s.313 as using 'every other company' in a broad sense so that ejusdem generis did not restrict the phrase, but on the facts of the stated case the McLaughlin Carriage Co. was not 'doing business in the City of Halifax' because it merely supplied goods to an independent local dealer who solicited orders and the company retained title and conducted contracts/deliveries from outside Halifax; accordingly the company was not liable for the $100 license fee and the provincial judgment in favour of the defendants was affirmed (though...

Court Disposition

Appeal dismissed; judgment of the Supreme Court of Nova Scotia affirmed but its reasoning on ejusdem generis overruled

Orders

  • Appeal dismissed with costs
  • Judgment of the Supreme Court of Nova Scotia affirmed