Note 10:1 — INTRODUCTORY NOTE ON THE CONSTITUTION

The habit of collecting new or increased duties or excises as soon as the resolution to impose them passes the House of Commons is an apparent exception to this principle, for the taxes are not legally payable until laid by Act of Parliament. The object of the custom is to prevent a large loss of revenue by importations made after it is known that the duty will be levied and before it goes into effect. The act when passed contains, of course, a clause authorising and thereby making legal the collection from the date of the resolution, and if it fails to pass the tax is refunded.