Abbott,
J
(orally
for
the
Court):—It
will
not
be
necessary
to
call
on
you
Mr
Ainslie.
We
agree
with
the
trial
judge
that
the
business
carried
on
at
the
Port
Arthur
terminal
was
at
all
relevant
times
the
business
of
the
appellant
and
that
it
was
therefore
properly
assessed
for
income
tax
on
the
profits
thereof.
It
follows
that
the
appeal
is
dismissed
with
costs.