CAMERON,
J.:—By
agreement
of
Counsel
this
matter
was
heard
at
the
same
time
as
the
case
of
The
King
v.
Pacific
Bedding
Company
Limited,
[1950]
C.T.C.
236.
The
facts
in
this
case
do
not
differ
materially
from
those
in
the
other
case,
except
that
the
defendants
herein
are
three
individuals,
shown
to
be
in
association
in
the
partnership
known
as
Pacifie
Bedding
Company
;
that
the
Sales
Tax
now
claimed
is
for
the
period
January
1,
1946,
to
October
31,
1947.
It
is
also
established
that
at
the
trial
of
the
defendants
in
the
Police
Court
at
Vancouver
for
the
recovery
of
penalties
for
non-payment
of
sales
tax,
Solomon
Angel
was
convicted
and
the
other
two
defendants
acquitted.
These
variations
of
facts
do
not
affect
the
conclusions
which
I
have
reached
in
the
other
case
and
which
are
equally
applicable
to
this
case.
There
will,
therefore,
be
judgment
against
each
of
the
defendants
for
the
amounts
claimed
in
the
Information
filed
herein,
namely,
$3,597.85
for
Sales
Tax,
together
with
interest
thereon
as
provided
by
Section
106(4)
of
the
Excise
Tax
Act
to
the
date
hereof.
The
plaintiff
is
also
entitled
to
be
paid
his
costs,
after
taxation.
Judgment
accordingly.
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