Challenged

Bsi Tax Power

Whole W. Pacific Structure May Be Affected

ACTING on the advice of one of c\ Australia’s leading constitutional fcwyers, a number of persons have leclined to accept the taxation as essments on their incomes made by he government of the British Solo non Islands Protectorate (BSIP). [The whole administrative structure jf the Protectorate is affected by he move.

A Sydney solicitor has lodged in tloniara the formal notices of appeal, [be latter probably will go to the Jupreme Court in Fiji, which is the thannel of appeal for the Territories mder the High Commission for the Western Pacific.

Eminent counsel contends that the High Commissioner for the Western Pacific (HCWP) has not the power 0 make assessments. He says that ting’s Regulations Nos. 12 and 13 )f 1947, on which they are based, ire ultra vires the law making the lowers conferred on HCWP by the *acific Order in Council, 1893. The aws made in 1893 became the Con titution of both the Solomons and he Gilbert and Ellice Colony; and, f the challenge now made to the 3SIP assessments is successful, the ihole of the taxing powers of the ICWP will be thrown into the melt ng-pot.

It is possible that the laws affect ng the collection of import and ex >ort duties, and the constitution and lets of the Copra Board, will be af fected. Counsel’s opinion, that all hese Regulations are invalid, is most iefinite. The BSIP’s right to sell or ease land might be affected.

The constitutional history of the British Solomon Islands has been carefully examined. It appears that, n the ’Nineties, owing to the expand ng colonial ambitions of Germany, 1 scramble for new lands was going )n all over the world. Britain was mxiously safeguarding her colonial ights—especially in areas where her claims were ill-defined. Consequently, »me nations were angrily accusing he British of “land-grabbing.”

Therefore, the British were pro ceding with care. As was shown in the article in August PIM on Sir Peter Scratchley, there is a substan tial difference between annexation, and a Protectorate. A Protectorate goes only part of the way. In the :ase of the Solomons, Britain prob ably decided to claim only the Pro

tectorate, and confirm her title by annexation later.

But the Boer War and the tense situation preceding World War I intervened. There came into power a new generation of statesmen who did not have the same affection for expanding colonial power. The BSIP set-up was more or less forgotten.

From then until now there has never been a challenge.

Learned counsel points out that there is a considerable difference between a Protectorate and a sovereign State.

The Order in Council of 1893 gave power to the High Commissioner in five directions, namely—control of prisons; control of immigration; power to compel the lodgement of returns of imports and exports; ob servance of treaties; power to legis late for peace, order and good gov eminent.

It is the latter power which is under challenge. How far can that power be interpreted as giving the right to tax?

In a sovereign State, the power to tax would be clear. It is not clear