Octroi levy upheld where statutory objections were placed before the council and consideration was presumed satisfied.

Where a statute makes prior consideration of objections a condition precedent to an octroi levy, compliance is presumed once the authority had the opportunity to consider the objections, and the court will not probe the internal manner of deliberation absent proof of non-compliance. The materials showed that the objections were placed before the council, the Commissioner's note analysing them was circulated, and the resolution was passed unanimously. The statutory requirement of consideration was therefore satisfied, and the resolution was not invalid for want of real consideration of objections.

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Issues: Whether the resolution levying octroi was invalid for want of real consideration of objections under the statutory procedure.

Analysis: The statutory scheme required publication of notice, receipt of objections, and consideration of those objections before the levy could be imposed. Taxation must be levied strictly in conformity with the enabling statute, and where compliance with a condition precedent is required, the court ordinarily presumes regularity and compliance unless the challenger shows otherwise. The materials showed that the objections were placed before the council, the Commissioner's note analysing the objections was circulated, and the resolution was passed unanimously. In such matters the court does not examine the internal manner of deliberation once it is shown that the authority had the opportunity to consider the objections.

Conclusion: The requirement of consideration was satisfied, and the resolution was not invalid on the ground of non-compliance with the statutory condition precedent.

Final Conclusion: The levy was upheld and the appeals succeeded.

Ratio Decidendi: Where a statute makes prior consideration of objections a condition precedent to the exercise of delegated taxing power, compliance is presumed once the authority had the opportunity to consider the objections, and the court will not probe the internal manner of deliberation absent proof of non-compliance.

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