These, it is said, can be distributed among different classes of tax-payers, because the income tax falls on the owners of incomes of all kinds of property subject to the duty, if their incomes are above a certain limit, while the incidence of customs and excise duties can be ascertained by inquiries as to the consumption of dutiable articles by different classes.
Thus the indirect taxes of customs and excise which the Federal government imposes are levied by Federal custom-house collectors and excisemen, and the judgments of Federal courts are carried out by United States marshals distributed over the country.
Within two years uniform customs duties were to be imposed; thereafter the parliament of the Commonwealth had exclusive power to impose customs and excise duties, or to grant bounties; and trade within the Commonwealth was to be absolutely free.
Taxation laws must deal with only one subject of taxation; but customs and excise duties may, respectively, be dealt with together.
A phenomenal growth of both customs and excise revenue has made such expenditures easy.
Under the Constitution Act the Commonwealth is given the control of the postal and telegraph departments, public defence and several other services, as well as the power of levying customs and excise duties; its powers of taxation are unrestricted, but so far no taxes Dave been imposed other than those just mentioned.
Power to impose customs and excise duties to be in the Federal government and parliament.