[BOURINOT 
The enactment and amendment 
of all laws relating to property and 
civil rights rest with the provinces. 
TRADE AND FINANCE. 
Customs and excise. trade and 
commerce, Within exclusive jurisdic- 
tion of dominion parliament. 
The dominion government can 
veto any such unconstitutional law. 
The power of direct taxation is 
within the jurisdiction of both do- 
minion parliament and provincial 
legislatures, the one for dominion 
and the other solely for provincial 
purposes. 
Both 
governments have unlimited bor- 
dominion and provincial 
rowing power under the authority 
of parliament and legislatures. 
Certain money subsidies paid an- 
nually to the provinces for the sup- 
port of their governments and legis- 
latures. 
A STUDY IN COMPARATIVE POLITICS 
13 
With the states. 
TRADE AND FINANCE. 
The parliament of the common- 
wealth to have sole power to impose 
uniform duties of customs and ex- 
cise, and to grant bounties upon 
goods when it thinks it expedient. 
As soon as such duties of customs 
are Imposed, trade and intercourse 
the commonwealth. 
whether by internal carriage or 
ocean navigation, to be free. 
throughout 
The parliament of the common- 
wealth may annul any state law 
interfering with the freedom of trade 
or commerce between the different 
parts of the commonwealth, or giv- 
ing preference to the ports of one 
part over those of another. 
Direct taxation may be imposed 
by the commonwealth and by each 
state within its own limits—but the 
power of taxation, when exercised 
by the commonwealth, must be uni- 
form. 
Same is true of commonwealth 
and states. 
The revenue of the commonwealth 
from customs and other taxes is 
applied in the first instance to the 
payment of the expenses of the 
commonwealth and the surplus 
returned to the several states in pro- 
portion to the amount of revenue 
raised therein respectively, subject 
to certain special conditioms in the 
constitution with respect to duties 
of customs and excise and the pro- 
ceeds of direct taxes. 
