The judgment of the Chief Justice and of Taschereau, J. was

delivered by TASCHEREAU, J.:—This litigation arises out of the

CAMERON, J.:—This is an appeal by the executors of the estate of Dr. George Alexander Fleet, late of the City of Montreal, physician, from an assessment dated April 22, 1944, made under the Dominion Succession Duty Act, c. 14,

CHEVRIER, J.:—The parties hereto have agreed to the following facts as set out in the statement of claim :

1. The plaintiff is a mining prospector residing at the city of Winnipeg.

O ’Connor, J.:—These are appeals from assessments made under the Domimion Succession Duty Act 1940-41 (Can.) c. 14. in the estate of George V. Steed, deceased, and the estate of James Kenneth Raeburn, deceased. The same question arises in

O’Connor, J.:—This is an appeal under the Income War Tax Act, R.S.C., 1927, c. 97, from an assessment for the year 1944.

0 ’Connor, J.:—This is an appeal from the assessments for income and excess profits tax for the taxation years 1941 and 1942.

0 ’Connor, J.:—The appellant was a member of the Canadian military forces in the western hemisphere other than in Canada from 1st January, 1943, to 22nd May, 1943, and in the Canadian Active Service Force in Canada during the balance of the year.

ANGERS, J.:—This is an appeal under see. 58 and following of the Income War Tax Act, by Henrietta A. R. Anderson, of the city of Victoria, province of British Columbia, against the decision of the Minister of National Revenue

O’Connor, J.: This is an appeal from one item in an assessment dated 17th July, 1945, made under the Dominion Succession Duty Act, 1940-41, Statutes of Canada, chap. 14, as amended. The item in dispute consists of certain securities in a

ANGERS, J.:—This is an appeal under sec. 58 and following of the Income War Tax Act, made applicable to matters arising under the provisions of the Excess Profits Tax Act, 1940, in virtue of sec.