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

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.