Durr, C.J.C.:—The consideration of this appeal is much simplified by the agreement between counsel for the Minister, who appeals, and counsel for the Molson estate that the question of liability is to be determined solely by reference to the assess- ment for

ANGERS J.:—This is an appeal by the executors of the will of the late Kenneth Molson, in his lifetime of the city of Montreal, Province of Quebec, against the assessments bearing date the 11th of April, 1933, whereby additional taxes were levied against

MCDOUGALL J. :—In this action, claim is made by the Dominion Government, under the provisions of the Special War Revenue Act, 1915 and amendments, for sales or consumption, and excise taxes upon certain goods, described as toilet articles and

CHASE-CASGRAIN, J.:—Par son action, la demanderesse demande que le défendeur soit condamné à lui payer le montant de l’impôt qu’elle prétend qu’il lui doit aux termes de son règlement No 1337 passé en vertu du statut 25-26 Geo. V, chapitre 112. Elle

Davis, J.:—The appellant is a suppliant by petition of right whose claim against the Crown was dismissed by a judgment of the President of the Exchequer Court of Canada, ante, p. 366, from which judgment this appeal was taken.

MACLEAN, J.:—The suppliant in this petition of right, filed on December 14, 1934, was licensed as a manufacturer and producer under Part IV of the Special War Revenue Act, 1915, and was licensed also as a distiller under Part III

ANGERS, J.:—This is an appeal from the decision of the Minister of National Revenue rendered on September 18, 1935, affirming an assessment made by the Commissioner of Income Tax on November 19, 1934. The appeal is brought under secs. 58 and following of

TAYLOR, J.:—In this appeal counsel for the appellant contended that it was beyond the power of the province to impose the tax upon the appellant sought to be imposed under The Income Tax Act, 1923, e. 9; and in any event

ANGERS, J.:—This is an appeal from the decision of the Minister of National Revenue affirming an assessment made by the Commissioner of Income Tax for the taxation year 1931, notice of which assessment was given to the taxpayer on September 29, 1934. The

ANGERS, J.:—The widow and the daughters have no title to or right of property in the capital of the estate; contrary to the contention of counsel for appellant, I do not think that the widow and daughters are institutes; no substitution is, in my