Macdonald C.J.B.C. (dissenting) :—First some preliminary observations. In the formal judgment under review it is declared that orders numbered 11, 12, 13, 14 and 15 of the appellant Lower Mainland Dairy Products Board are ultra vires, that two

D. A. McDonald, J.:—This action is brought by various produeers and distributors of milk in the Lower Mainland area of British Columbia against the Lower Mainland Dairy Products Board, and Milk Clearing House Limited, for a declaration that orders numbered 10,

Macdonald C.J.B.C. (dissenting) :—This case turns upon the construction of the contract in question. I have examined the contract with care, and in my opinion the learned trial Judge reached the right conclusion. I would therefore dismiss the appeal.

Murphy J.:—The Firestone Tire & Rubber Co., hereinafter referred to as the ‘‘Firestone Company,’’ is a company incorporated under the laws of the Dominion. It manufactures pneumatic passenger and truck type casings and tubes, solid tires, tire accessories, repair

RINFRET J.:—Mr. Russell, the Court has come to the conclusion that it will not be necessary to hear you.

MACLEAN J.:—This is an appeal from the decision of the Minister of National Revenue affirming an assessment, made under the Income War Tax Act, R.S.C. 1927, c. 97, in respect of certain income received and accumulated by certain trustees pursuant to the

HENDERSON J.A.:—An appeal from the judgment of Danis, District Judge sitting in the District Court of the District of Cochrane, dated February 18, 1941.

THe Chief Justice:—The appellant company carries on the business of manufacturing and selling agricultural machinery and parts thereof: The Company is incorporated under the Companies Act of Ontario and is registered in Saskatchewan under the Companies

TURGEON C. J.S. :—The appellant is an Ontario Company having its head office in the City of Hamilton, and is licensed to do business in Saskatchewan under the provisions of the Companies Act (Saskatchewan). The company manufactures and sells agri-

ANDERSON, J.:—This is an appeal from the decision of the Board of Revenue Commissioners of the province of Saskatchewan, dated January 27, 1939, whereby the said Board dismissed three appeals of the International Harvester Company of Canada Limited against the