J. Sedgewick and R. Forsyth, for the Crown.

C. H. Hewgill, for defendant.

Macdonald, J.:—Accused was summarily tried before the Deputy Police Magistrate of Vancouver, on a charge laid by one Saunders, on behalf of the Crown, that on November 1, 1922, and on November 2, 1922, he did fail to make a return of his income

ANGLIN, C.J.C. :—I concur with Mr. Justice Mignault.

IDINGTON, J.:—I concur with Mr. Justice ienault.

MACLEAN, J.:—This is an appeal from an assessment made against the appellant, surviving trustee of the estate of John Curry, deceased, for the year 1921 under the provisions of The Income War Tax Act, 1917.

FULLERTON, J.A.:—Sec. 1142 of the Criminal Code, R.S.C. 1906, c. 146, as amended by 1907 (Can.), ec. 8, sec. 2, provides that: "‘In the case of any offence punishable on summary conviction, if no time is specially limited for making any complaint, or

This is an information exhibited by the Attorney General of Canada whereby it is sought, inter alia, to recover against the defendant company, the sum of $16,599.69, together with statutory interest thereon, as representing the amount of the

FULLERTON, J.A.:—Upon the hearing of an information for failing to make a return under the Income War Tax Act, 1917 (Can.), c. 28, as amended by 1920 (Can.), ec. 49, the defendant swore that he had made a return and the

AUDETTE, J.:—This is an appeal under the provisions of secs. 15 et seq. of The Income War Tax Act, 1917, and amendments thereto, from the assessment of the appellant’s income for the year ending 3lst December,

Viscount Haldane:—This is an appeal from a judgment of the Supreme Court of Canada, ante, page 244, which had reversed the judgment of the Exchequer Court. The decision of the Exchequer Court, ante, page 240, which was that of Audette,

MiGNAULT, J. :—This is an appeal from a judement of Mr. Justice Audette in the Exchequer Court on a stated case which he directed the parties to submit on ‘‘the questions of law arising upon the facts as stated in the pleadings’’. The appellant,