KERWIN, J.:—The respondent, Bennett & White (Calgary) Limited, brought an action in the Supreme Court of Alberta against the appellant, Municipal District of Sugar City No. 5, for a declaration that the assessment of the respondent for personal property, made by

TASCHEREAU, J.:—I am of the opinion that this appeal fails and should be dismissed with costs.

SMITH, J.:—This is an appeal from the Minister of National Revenue with respect to the standard profits of the appellant. It turns wholly upon the construction of sec. 19A of the Excess Profits Act. The section reads as follows:

Lord GREENE:—This is an appeal by the executors of the Honourable Patrick Burns, deceased (who died on February 24, 1937), and six added parties who are interested under his will from a judgment of the Supreme Court of Canada ([1946] C.T.C. 253) allowing

ANGERS, J.:—In his statement of reasons for appeal the appellant says:

ANGERS, J.:—This is an appeal by Wain-Town Gas & Oil Company Limited, a body corporate having its office at Vermillion, in the Province of Alberta, against the decision of the Minister of National Revenue affirming an assessment for income and excess

SEVIGNY, J.:—LA COUR ayant pris connaissance de l’avis d’appel et du dossier :

CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board, dated March 22, 1950, 2 Tax A.B.C. 55 at p. 60, which Board unanimously allowed the respondent’s appeal from an assessment to

THE CHIEF J USTICE :—The following questions of law, touching the interpretation of the British North America Acts, 1867 to 1949, have been referred to the Supreme Court of Canada for hearing and consideration :

CAMERON, J.:—This is an appeal from an assessment to income tax dated May 17, 1946, in respect of the taxation year 1944.