On 23 August 1907 the following opinion was given by the Crown Solicitor:

A contract has been entered into for insulators and the duty has been raised by the new Tariff.

The question is whether the Department is bound by section 152 of the Customs Act 1901.

I am of opinion that although the Crown is not as a rule bound by any Act unless expressly named, the Department should allow contractors with the Commonwealth the protection given to contractors generally by section 152.

The Auditor-General desires to know whether I endorse the opinion. I am of opinion that the opinion of the Crown Solicitor is correct.

[Vol. 6, p. 380]