Martland,
J
(orally
for
the
Court):—Since
the
adjournment
yesterday
we
have
had
the
opportunity
fully
to
consider
the
submissions
made
on
behalf
of
the
appellant.
We
are
all
of
the
opinion
that
the
judgment
of
the
Exchequer
Court
was
correct.
The
appeal
is
dismissed
with
costs.