The present respondent was prosecuted and convicted for ringbarking trees without the permission of the Local Land Board, he being the holder of what is called an improvement lease. An improvement lease was a new tenure introduced by the Crown Lands Act 1895 (58 Vict. No. 18), sec. 26, which provided that the Governor might under it grant leases of Crown lands which by reason of inferior quality, heavy timber, scrub, noxious animals, undergrowth, or other cause, were not suitable for settlement until improved, and could only be rendered suitable by the expenditure of large sums in improvement. In a case of that sort the main purpose of the lease would be not the preservation of the timber, provided for by sec. 93 of the Act of 1884, but the destruction of timber, and therefore, there might easily be an inconsistency in a particular case between the provisions of the two sections, or at any rate an inconsistency between the general requirement of the protection of timber and the purpose of the new form of lease, which was the destruction of timber. The Act 58 Vict. No. 18 was by sec. 1 to be read with the Crown Lands Act of 1884 and the intermediate Acts, and to "form part of the said Acts and each and every of them, to the extent to which and so far as the provisions of any of the said Acts are unrepealed." The effect of that provision is this: so far as possible the Acts are to be read together and as forming one document, and so far as there is anything in a later Act inconsistent with the provisions of the earlier Acts the later Act must be read as a proviso or exception to the former, if possible, but if the provisions are quite inconsistent the later must necessarily operate as a repeal of the earlier. As I pointed out in the case of Mitchell v. Scales[1], a law may be repealed by necessary implication. I there said: - "I think that the cases of Michell v. Brown21 El. & E., 267; 28 L.J.M.C., 53.; Youle v. Mappin330 L.J.M.C., 234, at p. 237.; and Fortescue v. Vestry of St. Matthew, Bethnal Green4(1891) 2 Q.B., 170., establish this proposition, that when by a Statute the elements of an offence are re-stated, and a different punishment is indicated for it, that is a repeal by implication of the old law." That proposition is only an instance of a more general rule, that is, that where the provisions of a particular Act of Parliament dealing with a particular subject matter are wholly inconsistent with the provisions of an earlier Act dealing with the same subject matter, then the earlier Act is repealed by implication. It is immaterial whether both Acts are penal Acts or both refer to civil rights. The former must be taken to be repealed by implication. Another branch of the same proposition is this, that if the provisions are not wholly inconsistent, but may become inconsistent in their application to particular cases, then to that extent the provisions of the former Act are excepted or their operation is excluded with respect to cases falling within the provisions of the later Act.