FoRMAL
JUDGMENT:
The
appeal
of
the
above
named
appellant
from
the
judgment
of
the
Exchequer
Court
of
Canada
pronounced
in
the
above
cause
on
the
26th
day
of
February,
in
the
year
of
our
Lord
one
thousand
nine
hundred
and
forty,
confirming
the
assessment
levied
upon
the
Appellant
in
respect
of
the
year
1932,
having
come
on
to
be
heard
before
this
Court
on
this
day
of
October,
in
the
year
of
our
Lord
one
thousand
nine
hundred
and
forty,
in
the
presence
of
Counsel
as
well
for
the
Appellant
as
for
the
Respondent,
whereupon
and
upon
hearing
e
Counsel
for
the
Appellant,
Counsel
for
the
Respondent
not
being
heard,
This
Court
did
order
and
adjudge
that
the
said
appeal
should
be
and
the
same
was
dismissed;
and
that
the
said
judgment
of
the
Exchequer
Court
of
Canada
should
be
and
the
same
was
affirmed.
And
this
Court
did
further
order
and
adjudge
that
the
said
Appellant
should
and
do
pay
to
the
said
Respondent
the
costs
incurred
by
the
said
Respondent
in
this
Court.
Paul
Leduc,
K.C.,
Registrar.