Merchants Bank of Canada v. Hagman, (1918) 59 SCR 662

Supreme Court of Canada

Merchants Bank of Canada v. Hagman, (1918) 59 S.C.R. 662

Date: 1918-10-21

The Merchants Bank of Canada v. Hagman.

1918: October 10; 1918: October 21.

Present: Sir Charles Fitzpatrick C.J. and Davies, Idington Anglin and Brodeur JJ.

ON APPEAL FROM THE APPELLATE DIVISION OF THE SUPREME COURT OF ALBERTA.

Assessment and taxation—Co-owners—Notice of assessment to one only—Sufficiency—" Town Act," Alta. S. 1911—12, c. 2, ss. 301, 302, 317.

APPEAL from the judgment of the Supreme Court of Alberta, Appellate Division[1], reversing the judgment of Hyndman J. at the trial[2], and maintaining the respondent's (plaintiff's) claim on an interpleader issue.

The respondent claimed to be the owner of certain goods in the Queen's Hotel, Vegreville, as purchaser from the town at a sale on a distress for taxes, and the appellant, as chattel mortgagee and as execution creditor of the owners of the goods, contested the respondent's claim on grounds of irregularity in the assessment and tax proceedings. The Queen's Hotel was the property of three persons, only one of them, one Cyre, the manager, living in Vegreville. The assessment and tax notices were addressed to the Queen's Hotel only and were received by Cyre only. The taxes being unpaid, the town under a distress seized and sold the contents of the hotel to the respondent.

The trial judge was of opinion that the notice given was not in accordance with the "Town Act" but his judgment was reversed by the Appellate Division.

On the appeal by the defendant to the Supreme Court of Canada, the court, after hearing counsel for both parties, reserved judgment, and, at a subsequent date, dismissed the appeal with costs.

Appeal dismissed with costs.

N. D. Maclean for the appellant.

W. L. Scott for the respondent.