MACLEAN, J.:—This is an appeal from the decision of the Minister of National Revenue affirming an assessment for income tax levied upon the appellant for the year 1936 by the Commissioner of Income Tax.

MACLEAN J. :—

ROBERTSON C.J.O.:—This is an appeal from the order of the Ontario Municipal Board of January 14, 1941, dismissing the appeal of the appellant from the decision of Judge Macdonell of the County Court of the County of York who had dismissed an appeal

MACLEAN, J.:—This is an appeal from a decision of the Minister of National Revenue (hereinafter called "‘the Minister”), affirming an assessment levied against the appellant in respect of income under the Income War Tax Act, for the year ending December 31,

MACLEAN J.:—This is an appeal from a decision of the Minister of National Revenue affirming an assessment levied against the appellant under the Income War Tax Act, R.S.C. 1927, ec. 97, for the fiscal year ended December 31, 1936. The

M. le juge FRANCOEUR. La Loi de l’impôt sur le tabac adoptée par la Legislature de la Province de Québec fut sanctionnée le 22 Juin 1940, et est devenue en vigueur le premier juillet suivant ((1940) 4 Geo. VI, ch. 15).

M. le juge LETOURNEAU :—Mon collègue le juge St-Germain a bien posé la question dans ses notes qu’il m’a été donné de lire.

MACLEAN J.:—This is an appeal from the decision of the Minister of National Revenue and relates to a claim for deduction on an assessment for income tax, for the fiscal year ended December 31, 1934.

MACLEAN, J.:—These are appeals, consolidated, from decisions of the Minister of National Revenue affirming assessments made in 1937 upon the Dominion Textile Company Ltd., hereinafter to be referred to as ‘‘the Company,’’ under The Business Profits War

May 21st, 1940. RIDDELL J.A.:—I had read the proceedings below and carefully considered them in connection with the relevant cases in Stroud’s Judicial Dictionary and "Words and Phrases,’’ and could find nothing to complain of in the judgment appealed from either