The late Arthur Décary died in the City of Montreal on January 22nd, 1946, leaving a last Will dated November 9, 1944, executed before Morin, Notary (Exhibit P-1), by which he bequeathed all his property in trust to three trustees and executors, namely,

KERWIN, J.:—This action was commenced by George Wellington Lunn on September 2, 1930, against the respondent, Barber, on two promissory notes, each bearing date August 19, 1927. The statement of claim and statement of defence were delivered in May and June,

SPENCE, J.:—(ORAL REASONS FOR JUDGMENT) In the matter of Rex v. Jack Morris, trading under the firm name of Jack’s Auto Parts, and the said Jack Morris.

CAMERON, J.:—The appellant received from Royalite Company, Ltd. (hereinafter called Royalite), the sum of $183.90 in the year 1944, and $37,820.82 in the year 1945, under circumstances set out in the agreed statement of facts or admitted in the pleadings. The

Kelly, Deputy JUDGE.—This is an information by the Honourable the Attorney General of Canada to recover from the defendant, retail purchase taxes allegedly due under Part XVII (since repealed), of the Excise Tax Act, Cap. 179, BR.S.C. 1927,

KELLOCK, J. (delivering the judgment of the Court) :—This is an appeal from the decision of the Exchequer Court, Cameron, J., affirming the dismissal by the Minister under the provisions of the Income War Tax Act of an appeal by

WALSH, C.J.:—This is an appeal taken under s. 11 of The Death Duties Act, 1934, by the administrator of the estate of Gerald Cockburn Harvey, late of St. John’s, deceased, who is dissatisfied with the value of the

KERWIN, J.:—This is an appeal by J. R. Moodie Company Limited against a decision of the Exchequer Court affirming an assessment for excess profits tax for the year 1940 under The Excess Profits Tax Act, being chapter 32 of the

CAMERON, J.:—This is an appeal from assessment to succession duties under the Dominion Succession Duty Act (Statutes of Canada, 1940-41, ec. 14) and dated March 4, 1947. The appellant is a beneficiary under the last will and testament of

TASCHEREAU, J. (concurred in by the Chief Justice) — The Minister of National Revenue appeals from a judgment of the Exchequer Court of Canada rendered on the 28th of October, 1947, maintaining the respondent’s appeal from an assessment of succession duties