"the Constitution Act 1867 was only a local Act; it substituted f
the Imperial Order in Council, which was a fundamental law,
enactment alterable by the ordinary course of legislation. :
In enacting an Act which involves a necessary inconsistency with th
Constitution . . . the Legislature must be taken to ha
intended to make an alteration of the Constitution." The learned
Chief Justice (1) set out the contention of the respondent. He
said: "It was contended for the respondent that since the
passing of this Act the provisions relating to the tenure of office of
the Judges of the Supreme Court and their salaries depend entirely
upon the Constitution Act of 1867, and that this Act, being an Act
of the Queensland Legislature, was of no more effect than any
other Act of that Legislature, and, consequently, that any restric-
tions imposed or rights conferred by it might be disregarded or
abrogated by any subsequent Act inconsistent with it, although not
purporting to be an amendment of the Constitution, so that, if the
Legislature thought fit by Statute to alter the tenure of office of
existing Judges or to reduce their salaries, they could do so without
first amending the Constitution." The learned Chief Justice also said
(2) : - * In my opinion, therefore, the Legislature could not after the
Act of 1867, any more than before, disregard the provisions of the
Constitution as existing for the time being, so as to be able to pass a
law inconsistent with them, without first altering the Constitution
itself. That is to say, their power was no more plenary than it was
before. The distinction between an authority to alter or extend the
limits of their powers and an authority to disregard the existing
limits is clear. I am, therefore, of opinion that the Income Tax Acts
1902-1904, if and so far as they were inconsistent with the then exist-
ing Constitution, were wholly inoperative. . . . I think that, if
the Legislature desires to pass a law inconsistent with the existing
Constitution, it must first amend the Constitution. This would be
done by a Bill for that purpose, to which the attention of the Legis-
lature and the public would be called, and the passing of and assent -
to which would obviously depend upon considerations very different
from those applicable to an ordinary law passed in the exercise of the
plenary powers of the Legislature under the existing Constitution.