THORSON, J.:—The appellant acted as agent or correspondent for certain underwriting members of Lloyd’s of London, England, in the writing of Workmen’s Compensation, Employer’s Liability and Occupational Disease insurance, under an annual memorandum of authorization by which the

Rand J. (Concurred in by Taschereau, J.) :—This is an appeal from the Exchequer Court [[1943] C.T.C. 281] which upheld a ruling by the Minister of National Revenue that a payment of $1,500. received by the appellant during the year 1940 was not

The Court, having heard the parties and deliberated; Seeing :

The trustee prays for direction as to the nature of the claim of the Department of National Revenue.

HUDSON J. (Concurred in by RINFRET, DAVIS and TASCHEREAU. JJ.)

ROBERTSON C.J.0.:—This is an assessment appeal by : way of stated case under s. 85 of the Assessment Act, R.S.O. 1937, c. 272, from the decision of Judge Macdonell, of the County Court of the County of York.

MARTIN C.J.S.:—These are appeals by way of stated case from the decisions of the Saskatchewan Assessment Commission in which it was held that the appellant companies are liable to assessment in respect of business carried on by them on Crown property. For

Bond C.J.S.C.:—For the sake of precision I set forth at length the joint factum or case as submitted:

Martin C.J.S.:—The respondent, the Beaver Lumber Co., is a Dominion company incorporated by letters patent and carries on business in several of the. Provinces. In its income tax return for the taxation period May 1, 1940, to April 30, 1941, under the

ROBERTSON C.J.O.:—This is an appeal from the order of the Ontario Municipal Board, dated January 4, 1943, whereby it allowed the appeal of the present respondent from the decision of Judge Parker, Judge of the County Court of the County of York, dated

RINFRET J.:—For the purposes of this case the parties have agreed upon the following statement of facts: