NEW ZEALAND—TAXATION. [From the Times]

New Zealand Spectator and Cook's Strait Guardian, Volume II, Issue 62, 20 December 1845, Page 4

NEW ZEALAND— TAXATION. [From the Times]

Hie present critical state of New Zealand is •Uch as to throw into the shade all questions Connected with it, however important, which do not actually affect life or possession of the co*ony. Inter anna silent leges; but so soon as peace shall be restored, it will become essential to decide, among other matters for discussion, a point which overrides the whole financial policy of that much mismanaged portion of our empire. Injurious as the change may hare been from a revenue raised by Custom duties to one obtained— or rather, sought to be obtained— by the imposition of an income tax, it. would complete the climax of misrule if it lhould be legally established that both were absolutely illegal. That this is the fact— that the power of taxing has never existed in the authorities who have exacted taxes in New Zealand— a high authority in colonial matters has pronounced. We publish an opinion to this effect formally given by Mr. Burgej a gentleman who has for many years had more practice in colonial law matters than any other member of the British bar. Whether his opinion is correct or not, we do not undertake to pronounce, since we cannot pretend to the same qualification; but the opinion is very deliberately come to, and very elaborately expressed. Mr. Burge declares, that he "' has* formed it with no inconsiderable anxiety, because he is well aware that an opinion which imputes to an act of Parliament insufficiency any imperfections in its structure is likely to be controverted, and to be regarded with prejudice." It will be seen that the questions submitted to Mr. Burge was twofold, — First— Whether New Zealand came under the provisions of the 3d and 4th Victoria, c. 62? .Second— Whether, if so, the legislative council of the colony has the power to impose taxes? As to the first point, Mr. Burge shows that the Crown, by its patent of June 1839, included New Zealand within the Government of New South Wales; and consequently, that New Zea land came within the scope of the following wordi, which we find in the 62d of the 3d and 4th of Victoria, passed in August 1840:— " Section 2.— And whereas the colony of New South Wales is of great extent, and it may be fit that certain dependencies of the said colony should be formed into separate colonies, and provision should be made for the temporary administration of the government of any such newly-erected colony, be it therefore enacted, &c, that her Majesty may, by letters patent, erect into separate colonies any islands whicn hereafter may be comprised within, and be dependencies of, the said colony of New boutn Walei." . . t . By «ection 3, her Majesty may appoint a legiilatire Council of seven, including the governor or lieutenant-governor of such new colony, who aie to hold their office during her pleasure, and are empowered to make and ordain ' all such laws and ordinance* as may be required for the peace, order, and good government of the •co/ony," taking care to conform to her Majesty's instructions ; and with the usual proviso, that such laws shall not be repugnant to the laws of England. In construing this enactment, Mr. Burge ■makes reference to the commissions which have been granted to Governors of other colonies ; and he states that, although similar words occur in those commissions, they have not a similar effect, inasmuch as in this colony there is no House of Assembly—there is no body analogous to the tax-imposing part of our English Government — whilst in our American and West Indian colonies, the threefold form of the constitution is preserved. Mr. Burge further contends that the Crown, having itself no power to impose taxes, could not grant such a power to its nominees. He also argues, that if Parliament had intended to have delegated such a power m this particular instance it would have been careful to have used expressions clearly indicating that intention ; and, in favour of this view, he cites theca»e of Canada, where the laws passed by the legislative council were by express words made of equal effect with such as would, but for the suspension of the constitution, have been passed by three parts of the legislasure, including, therefore, the representative part. Iv the present instance, there ia no such enactment; and Mr. Burge observes, that an act of Parliament under which burdens are imposed must be construed strictly, and not by implication. Having held back from offering our own opinion on this knotty point, we have no hesiti6n in confessing where it is that our difficulty lies. It is occasioned by the passage which we have quoted above, by the particular wording of that section which empowers the Crown to erect a temporary government, and to give to it the power and authority of making all such laws or ordinanoes as may be requisite for good government." Now, as Englishmen, the sons of men who have been taxed from generation to generation, and " as it were to the manner born," we are altogether incapable of .conceiving the abstract idea of " good government, or, indeed, of any government at all, existing without taxation. Fire and smoke are not more correlative. True it is, with our birthright of being taxed, we are endowed with the equally inherent privilege of grumbling at taxes, and of calling them necessary evils : and here again is proof of the inveteracy of this use ; we never dream of calling them evil without acknowledging their necessity. In every instance, hSwever, we insist upon our constitutional claim that representation shall go along with taxation. Englishmen carry the laws of England along with them to our colonies, and have a right to retain the enjoyment of them until they are varied by competent authority. It is on this principle that Mr. Burge denies that any but very express words could avail to confer on a governor and half a dozen gentlemen nominated -by, and removable by the Crown (to-wit, Lord Stanley,) the power to impose upon our jieHow-subjects taxes which they had no opportunity of grving their consent to, or expressing itieir opinion upon. " *TbM matteir will come in with others to be settled, and the affairs of the colony will now secure attention; The recent fatal occurrences witt have the same kind of effect wbicli an accident has- upon the dangerou* bridge or precipice of a highway. • When the mischief is done, the bridge b* road it indicted. '