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Municipality of the City and County of Saint John, Logan and Clayton v. Fraser-Brace Overseas Corporation et al.

Canada.  01 April 1958 .

Published online by Cambridge University Press:  01 January 2021

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Abstract

International law — Relation to municipal law — Municipal tax statute in general terms — Application to situation justifying immunity under customary international law — The law of Canada.

Jurisdiction — Territorial — Exemptions from — Foreign States — Property of — Real property held under lease by private contractor as bare legal owner, on trust for foreign State — Personal property owned by foreign State but in possession of private contractor — Property destined to public use — Activities of foreign State conducted with approval and consent of host State — Whether such property Immune from local taxation — Effect of payment of taxes under protest — Application of municipal taxation statute in general terms to situation justifying immunity under customary international law — The law of Canada.

Type
Case Report
Copyright
© Cambridge University Press 1963

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