D & W Murray & Co Ltd v Collector of Customs

D & W Murray & Co Ltd (the appellant) appealed to the High Court of Australia against a decision of the Collector of Customs (the respondent) concerning the imposition of duties on goods. The dispute centred on the validity of duties imposed by the Parliament of Western Australia on goods of Australian origin, which were higher than the rates prescribed for similar goods of foreign origin by the Federal Parliament.

The High Court was required to determine whether the Western Australian Parliament had the power to impose duties on goods of Australian origin at a rate higher than that imposed on like goods of foreign origin by the Federal Parliament. A key legal issue was the interpretation of the term "like goods" within the context of the relevant legislation.

The Court reasoned that the power of a State Parliament to impose duties on goods was not restricted by the rates imposed by the Federal Parliament on goods of foreign origin. It was held that the Western Australian tariff was to be computed independently, and the term "like goods" referred to goods that were similar in nature and character, irrespective of their origin. The Court found that the duties imposed by the Western Australian Parliament were validly enacted.

The appeal was dismissed.