Mr. Justice Allen delivered the majority decision of the Court.
 He held that there was no doubt that the railway extended beyond the province of New Brunswick, and therefore fell under exclusive federal jurisdiction under the combined effect of s. 92(10)(a) and s. 91(29) of the Constitution Act, 1867.
 Since the purpose of the provincial statute was to provide for the construction and completion of a railway extending beyond the limits of the province, it fell within federal jurisdiction.
 The funds were necessary to the completion of the railway.
 If the act were within provincial jurisdiction, the Province would have the power to secure the existence or completion of inter-jurisdictional undertakings.
Mr. Justice Allen delivered the majority decision of the Court.  He held that there was no doubt that the railway extended beyond the province of New Brunswick, and therefore fell under exclusive federal jurisdiction under the combined effect of s. 92(10)(a) and s. 91(29) of the Constitution Act, 1867.  Since the purpose of the provincial statute was to provide for the construction and completion of a railway extending beyond the limits of the province, it fell within federal jurisdiction.  The funds were necessary to the completion of the railway.  If the act were within provincial jurisdiction, the Province would have the power to secure the existence or completion of inter-jurisdictional undertakings.
Dow v Black