in arriving at the amount which should be paid, i.e., the principles of assessment that should prevail in arriving at the income tax. The adding up and subtracting of figures, inspecting books and checking accounts periodically and applying tests of accuracy and reliability are all important accountancy matters. But there are a multitude of cases of ascertainment and interpretation of the laws which are applicable. The latter business, as far as I can observe in Canada, is as well as the former, largely going into the hands of the chartered accountants' profession. I do not want to deprive the chartered accountants of business which belongs to them, but I contend as the income tax involves matters of law, the interpretation of laws and their application to the various branches of business, that that business ought to be with the lawyers, or that the work, at all events, should be divided and allotted to its proper quarter. It is our duty, I think, to observe a matter of that kind when we see it, and to deal with it. In the English system there is an appeal to the Commissioners of Taxation, and you can have a case stated by them to the court, and I understand, you can go through the whole line of Courts to the House of Lords with your appeal. The Income Tax Law there provides that either a barrister or a member of the Chartered Accountants' Society may appear before the Commissioner of Taxation, but of course when it gets up to the Courts, counsel has to appear. In our country there is provision for the creation of Boards, local Boards for decision of the subject matter, but it goes from there to the Exchequer Court. My contention is, the local Superior Courts should be qualified to hear a stated case under the same method as they have in the Old Country, and we should thereby be able to have these questions decided at home. I do not believe that departmental decisions, and that is practically what it is, that departmental decisions should be made between the business community and the State. It would be better for the business community and better for the State that there be some definite method provided whereby the courts would have the decision of these questions. It seems to me that that points out a concrete example of cases where the Canadian Bar Association could get to work. It would be an improvement on the present system, and business generally would have more confidence in the system of taxation, and it would be giving to the profession what rightly belongs to it. Now I am merely using some illustrations to point my contention that we should do something so that, whenever any instance arises wherein we can, while respecting the public good, also assist our profession, we will be ready at once to do it; I am just going to tell you of one more incident. It shows a case where the Canadian Bar Association should through a committee endeavour to obtain an amendment in all provinces. called upon to go to Minneapolis as a witness on behalf of the Canadian National Railway, the people's railway of Canada, for the purpose of proving Saskatchewan law. An accident had happened on the Canadian National Railway in Saskatchewana young man of American origin was killed and there was apparently a cause of action under Lord Campbell's Act, but, because the Canadian National Railway happened to own a few miles of railway in Minnesota, action was brought there. You can see the motive for that, because it is pretty well-known that an American jury would take good care of their own people, and especially when a foreign railway was involved. The point is this-we should have no Statute-we should not have on our books any statutory cause of action unless the action is going to be brought within the Province which gives the cause of action, and the reproductions of Lord Campbell's Act should define that the administrator who is going to sue must be an administrator of that court, and the action must be brought in that Province. That is the only example which has occurred in my experience, but I believe there have been a good many actions brought on the other side of the line where the cause of action occurred in this country, but the lawyer on the other side got the suit, whereas it should have all fallen into our own Courts and benefitted our own Bar, not only that, but it would have protected the defendants, because even in a case of that kind they certainly are entitled to some measure of consideration. In the case to which I refer, the evidence was rejected as to what the words "Executor " or " Administrator" meant in our equivalent of Lord Campbell's Act. The judge said it obviously meant an administrator anywhere. A Minnesota administrator could bring the action. There were eight ladies on the jury and four men, and a weeping father and mother, etc., and just a couple of lawyers there representing the Canadian National Railway, so you can imagine what happened to us. I will not detain you any further. I thank you very much. As I said before, let us get into some other channel where we would be aiming at the practical good of the profession as well as the merely ideal. (Applause.) REPORT OF COUNCIL. AUGUST 16TH, 1922. MEETINGS: Three general meetings of the Council have been held during the past year, one at Ottawa on September 8th, 1921, one at Montreal on March 11th, 1922, and one at Vancouver on August 15th, 1922. PERSONNEL: Since the last Annual Meeting there have been the following changes in the Council. The Hon. W. M. Martin, K.C., having resigned his office as Attorney-General of Saskatchewan, is succeeded as Honorary Vice-President by the Hon. J. A. Cross, K.C., who is present at this meeting. The Hon. J. W. deB. Farris, K.C., having resigned his office as AttorneyGeneral of British Columbia, is succeeded as Honorary VicePresident for British Columbia by the Hon. A. M. Manson, K.C. The Hon. T. H. Johnson, K.C., having resigned his office as Attorney-General of Manitoba, was succeeded by the Hon. Robert Jacob, and Hon. Mr. Jacob in turn by the Hon. R. W. Craig, K.C., who is now the Honorary Vice-President for Manitoba. The Hon. Mr. Cross and the Hon. Mr. Manson were already members of the Council as elected representatives from their respective provinces. The vacancies created in the elected representation by reason of their becoming Honorary VicePresidents have been filled by the appointment of Mr. W. Harry McEwan, of Regina, and Mr. L. W. Patmore, of Prince Rupert. HONORARY MEMBERS: The Council greatly regrets to record the death at Washington in October last of one of our Honorary Members, the Hon. Henry B. F. Macfarland. Mr. Macfarland attended the Annual Meetings of 1916 and 1920 and his interest in the progress of the Canadian Bar Association was both active and helpful. An appropriate wreath was sent to the funeral, and a message of condolence to the widow of Mr. Macfarland. THE AMERICAN BAR ASSOCIATION: This Association was invited by the American Bar Association to send a representative to its Annual Meeting at San Francisco on the 9th. 10th and 11th of August, and the Hon. John B. M. Baxter, K.C., M.P., of St. John, attended as our representative. THE NEW YORK STATE BAR ASSOCIATION: This Association was invited by the New York State Bar Association to send a representative to its Annual Meeting at New York in January, and the Hon. Chief Justice Sir Francis Lemieux, of Quebec, attended as our representative. SEAL AND COAT OF ARMS: A special Committee of the Council consisting of the President; the Vice-President for Alberta, Hon. R. B. Bennett, K.C., and M. W. D. Lighthall, K.C., was appointed to consider designs for a suitable seal and Coat of Arms for the Association. The Committee considered a number of designs and recommended the adoption of the design now laid on the table for inspection. JOURNAL: The question of the publication of a good legal journal is one which has engaged the attention of the Council during the year, and the Council is pleased to report that as a result of the earnest efforts of a strong and active committee, considerable progress has been made and certain proposals will be submitted for consideration by the Association. |