Pratte,
J.
[TRANSLATION]:—As
his
first
argument,
Mr.
Régnier
cited
the
error
allegedly
made
by
the
trial
judge
in
assuming
that
the
appellant
had
the
burden
of
showing
that
the
assessments
were
incorrect.
This
argument
must
be
dismissed
for
the
simple
reason
that
the
judgment
a
quo,
as
we
understand
it,
is
not
in
any
way
based
on
the
rule
as
to
the
burden
of
proof.
The
judge
decided
as
he
did
because,
in
his
view,
the
evidence
established
that
the
appellant
had
bought
the
building
for
speculative
purposes
and
then
sold
it
at
a
profit.
Mr.
Régnier
showed
the
Court
that
the
judge
could
have
come
to
a
different
conclusion.
However,
he
was
not
able
to
persuade
it
that
the
judgment
was
based
on
a
manifestly
incorrect
view
of
the
evidence.
That
being
the
case,
the
appeal
must
be
dismissed.
Appeal
dismissed.
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