The Minister for Trade and Customs has directed the Comptroller-General that the special exemption in the Tariff, 'Articles imported by and for the official use of the Governor-General or State Governors', is to be construed strictly, i.e. as not applying to Lieutenant-Governors and as applying only to goods imported by and for the official use of the Governor-General or State Governors.

The Premier of Western Australia has written to the Acting Prime Minister suggesting the alteration of this ruling. This letter having been referred to the Minister for Trade and Customs, he returned the papers with the following minute (dated 8 October 1902):

Returned to the Hon. the Acting Prime Minister. I would ask Mr Deakin to consider whether section 20 of the Acts Interpretation Act 1901 does anything more than provide for say all State Governors from time to time being included in a general reference to all State Governors. But surely Lieutenant-Governors never occupy the office or position of State Governors, and if never entitled to call themselves such, how can they be included in a reference to State Governors?

Mr James does not attempt to put forward any argument on the section referred to, but bases his appeal on the necessities of persons not being State Governors. But of course any duty collected will go to the States, which can thus relieve their necessities themselves.

It is a mere accident that the exemption in favour of State Governors has not been struck out altogether by Parliament, and in view of this is it wise to extend it to persons
who certainly are not mentioned, and whose office, as practically pointed out by Mr James, is altogether different to that of a State Governor?

The matter is now referred to me for advice.

By the Letters Patent constituting the office of Governor in the several States, it is provided (clause XIII⁽¹⁾) that in the event of the office of Governor becoming vacant, or of the incapacity or absence of the Governor, the Lieutenant-Governor or Administrator shall administer the Government, having first taken the oaths directed to be taken by the Governor (i.e. the oath of allegiance, and the oaths for due execution of the office of Governor, and for the administration of justice); and the clause concludes as follows:

Which being done, We do hereby authorise, empower and command Our Lieutenant-Governor, and every other such Administrator as aforesaid, to do and execute, during Our pleasure, all things that belong to the office of Governor according to the tenor of these Our Letters Patent, and according to Our Instructions as aforesaid, and the Laws of the State.

Section 20 of the Acts Interpretation Act 1901 provides that:

Where in an Act any person holding or occupying a particular office or position is mentioned or referred to in general terms, such mention or reference shall unless the contrary intention appears be deemed to include all persons who at any time occupy for the time being the said office or position.

This section may be compared with section 33, sub-section (2) of the same Act which provides that:

Where an Act confers a power or imposes a duty on the holder of an office as such, then, unless the contrary intention appears, the power may be exercised and the duty shall be performed by the holder for the time being of the office.

I am of opinion that a Lieutenant-Governor or Administrator, when actually administering the Government of a State under these provisions, is a person who occupies for the time being the office or position of Governor. He takes the oath of office, and has all the powers and performs all the duties of Governor. A 'Lieutenant-Governor' is both etymologically and actually a 'person holding the place of Governor', and an Administrator is in the same position.

[Vol. 2, p. 305]

(1) In the Letters Patent for Western Australia the relevant clause is XIII, but in the case of the other States it is numbered variously X or XII, with certain variations in wording.