This statement, and the American authorities referred to in it, are cited with approval by Ritchie C.J.C. in Lynch v. Can. North-west Land Co. (1891), 1891 CanLII 60 (SCC), 19 S.C.R. 204 at 208. On the same page of the report Ritchie C.J.C. stated: It is abundantly clear that taxes are not contracts between party and party either express or implied, but they are the positive acts of the government through its various agents binding upon the inhabitants, and to the making or enforcing of which their personal consent individually, is not required.
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