LOCKE, J.—This is an appeal from the judgment of Angers, J., dismissing an appeal from an assessment made upon the appellant under the provisions of the Excess Profits Tax Act in respect of his income for the taxation year 1940.

THORSON, P.:—This is an appeal from an assessment for excess profits tax for the year 1940 under The Excess Profits Tax Act, 1940, Statutes of Canada, 1940, c. 32, as amended. The assess- ment appealed against was in respect

RAND, J. (delivering the judgment of the Chief Justice, Kerwin and Rand, JJ.) :—This appeal raises a question in the interpretation of Rules 1 and 2 of Section 1 of the First Schedule to the Income War Tax Act. These rules,

O’Connor, J.:—These are appeals from assessments made under The Excess Profits Tax Act, Statutes of Canada, 1940, e. 32, for the years 1940, 1941, 1942 and 1943.

TASCHEREAU, J.—Les appelants sont les exécuteurs testamentaires et fiduciaires de Charles Belden Roach, de New-York, décédé le 25 juillet 1942. Ce dernier a laissé une fortune considérable, évaluée à $1,574,908.78, dont $502,825.24 dans la province de Québec. Son testament,

O’Connor, J.: This is an appeal under the Income War Tax Act, R.S.C., 1927, Chapter 97, from the assessment for income tax for the taxation year 1942.

ANGERS, J.: This is an appeal under Section 58 and following of the Income War Tax Act by Robert F. Acorn, of the City of Charlottetown, Province of Prince Edward Island, against the assessment concerning the income for the year

THORSON, P. :—Application on behalf of the defendant to set aside the writ of immediate extent issued out of this Court herein on February 12, 1948, and the fiat of Angers, J., of the same date under which it was issued. The fiat was granted on

JUGEMENT: Les requérants en appellant de la décision du syndic rejetant leur réclamation au montant de $56,480 en alléguant qu’ils sont héritiers de leur mère qui, elle-même était héritière de Joseph-Pierre Tétrault, auquel cct'e somme serait due.

M. Le Juge P. Demers :—La question qui nous est soumise par la petition de droit est de savoir si les droits de succession étaient exigibles sur une somme de $30,000 environ donnée à la Sherbrooke Trust Co. aux conditions suivantes: