O ’Connor, J.:—This is an appeal from the decision of the Provincial Treasurer affirming the assessment for Income Tax of the Company at 7% on the net taxable income during the last quarter of 1936, viz., $5010.94. The company’s fiseal year ends on

LENNOX, C.C.J.:—This is an action to recover sales taxes and penalties taken under and by virtue of the provisions of the Special War Revenue Act, R.S.C., 1927, ch. 179, and amendments.

DEMERS J.:—The following facts are admitted :

THE CHIEF JUSTICE:—It is necessary first to ascertain the characteristics of the tax, the validity of which is in question. The charging sections are sections 4 and 5 which must be read in light of the meanings attached to the phrases therein employed

Baxter C.J.:—In an action originating in the Chancery Division the parties have agreed upon a special case for submission to this Court to determine the constitutionality of the Act of Assembly 4 Geo. VI (1940) c. 44 "‘An Act to provide for imposing

Duff C.J.C.—The learned trial judge in his reasons for judgment Says :—

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