Davies, C.J.:—We were all of the opinion at the close of the argument of the plaintiff that the appeal must be dismissed and that we are bound by our decision in the case of Abbott v. City of St. John (1908) 40 Can. S.C.R. 597.
In that case, the appellant who was an official of the Dominion Government (in the Customs service) was assessed on his income as such under the provincial law and this Court held that the provinces of the Dominion had the right under the B.N.A. Act, 1867, to impose income taxes upon Dominion officials resident in the respective Provinces upon the official salaries paid to them in those provinces by the Dominion.
The present case is the converse of that, and raises the question whether the Dominion has the right to impose income taxes upon the salaries of provincial officials. We are unable to distinguish the present appeal from our decisions and that reasons therefor in the Abbott case and would, therefore, dismiss this appeal accordingly.
Appeal dismissed.