Lord Maugham:-

This is an appeal by the Attorney-General of Alberta from a judgment of the Supreme Court of Canada (Duff C.J., Cannon, Crocket, Davis, Kerwin and Hudson JJ.) dated 4th March 1938 on a reference to them by the Governor-General of Canada under S. 55, Supreme Court Act (Revised Statutes of Canada, 1927, c. 35). The subject of the reference and of this appeal is the power of the Legislature of the Province of Alberta to enact three Bills which had been presented to the Lieutenant-Governor of Alberta for assent on 5th October 1937, and reserved by him for the signification of the Governor-General's pleasure. By order in Council dated 2nd November 1937 the Governor-General referred the following questions to the Supreme Court of Canada for hearing and consideration :

1. Is Bill No. 1, entitled ' an Act respecting the Taxation of Banks' or any of the provisions thereof and in what particular or particulars or to what extent intra vires of the Legislature of the Province of Alberta ?

2. Is Bill No. 8, entitled 'an Act to Amend and Consolidate the Credit of Alberta Regulation Act' or any of the provisions thereof and in what particular or particulars or to what extent intra vir