ABGUMENT OF SIR WILLIAM BOBSON. 1783 



the words "in common with British subjects," understood in the sense 

 of being on terms of equality ? 



SIR W. ROBSON : I think not, Sir, when one comes to look at the 

 substance of the thing, and at what was being done at the time, and 

 what was assumed by both the parties as being the old course of 

 affairs, and the course of affairs that would still continue. It is quite 

 true that as to that, as regards the individual fisherman, he is getting 

 that particular tax imposed upon him ; that is to say, it is put upon 

 American fishermen as being part of the general class of mariners 

 who frequent those waters. No differentiation is made in favour of 

 the American. He comes in under the general class. A differen- 

 tiation is made in favour of Newfoundlanders, as far as the payment 

 of that tax is concerned. But is there any difference, at all, when 

 one looks ai the substance of the thing? The Newfoundlander has 

 already contributed his proportion to the lighthouse in his tax. The 

 lighthouses are maintained, as one knows, out of indirect taxation. 

 It is almost impossible to impose direct taxation, with a population 

 so scattered and so poor. You can only get it by taxation of their 

 commodities. So the Newfoundlander has paid he has probably 

 paid more than the United States fishing-vessel. The United States 

 fishing- vessel is not the only vessel paying. All vessels are paying; 

 and the bulk of the money, so far as direct payment is concerned, 

 probably comes from the ordinary merchant-vessels who are trading 

 to and from St. John or the other ports, because they have the largest 

 tonnage, and they will pay the largest amount. So the United States 

 vessels are not paying all; they are only paying their quota. And 

 when you come to the Newfoundland fisherman, he might very well 

 and very fairly and reasonably say: "Are you not making me pay 

 more than the American ? I have built the lighthouse. I have paid 

 the most part of the expense of building the lighthouse. I am pay- 

 ing a tax on my tea and coffee, &c., towards the maintenance of that 

 lighthouse. Should there not be some discrimination made in my 

 favour, so far as that particular tax is concerned, in order to put me 

 upon an equality of treatment with the American fisherman? " That 

 is the reasoning of the thing. It is entirely for this Tribunal to say 

 whether that is a substantial, sound and just reasoning. 



That is the reason why I am laying a little stress, as I go along in 

 these statutes, upon this differentiation. Senator Turner, of course, 

 rather inferred that the fact that fishing-vessels were so frequently 

 exempted, wholly or in part, under these statutes, was in his favour. 

 But it does not strike me so. It seems to me that, on the whole, it 

 favours the contention I am submitting, namely, that they are all 

 liable, that the jurisdiction to make the tax is complete, but when 

 you come to consider, as with every other tax which falls indiscrimi- 

 nately upon all, there are some classes which are more entitled to 



