CAMERON, J.:—In this matter the plaintiff claims from the defendant company the sum of $1,366.70 said to be due and owing for sales tax under the provisions of section 86 of The Excise Tax Act, R.S.C. 1927, ¢. 179, and amendments

WILLIAMS, C.J.K.B. :—The Court is asked to interpret certain provisions in the will of the late Thomas Creighton, of Flin Flon, who died, unmarried, without issue, April 6, 1949, leaving a will dated February 28, 1930, which was proved June 16, 1949.

PARKER, J.:—Charles E. Lewis Ltd. (hereinafter called the "Company’’), a Company carrying on a large manufacturing business in the Town of Truro, executed and delivered to the Royal Bank of Canada (hereinafter called the ‘‘Bank’’) a document endorsed as a "‘General

JEAN, J.:—Les défendeurs, par leur inscription en droit partielle, veulent faire rayer de la déclaration les par. 9, 10, 11, 12 et 18 par lesquels la demanderesse allègue qu’à la suite du décès de son mari, victime d’un accident, dont elle tient les défendeurs

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Attorney General of Canada to recover from the defendant, retail purchase taxes allegedly due under Part XVII (since repealed), of the Excise Tax Act, Cap. 179, BR.S.C. 1927,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