THE CHIEF Justice.—This appeal raises a question of the construction and application of section 17 of the Income War Tax Act (ch. 97, R.S.C. 1927) which is as follows:

et

MACLEAN, J.:—This is an appeal taken by the Executors of the Will of the late W. E. H. Massey, of Toronto, from the decision of the Minister of National Revenue affirming an assessment for income tax, for taxation period of 1929. The point in

GILLANDERS J.A.:—This is an appeal by way of special case pursuant to section 85 of the Assessment Act.

TRUEMAN J.A.:—On December 14, 1933, the Municipality of Riverside, Manitoba, held a tax sale, included in which was a half section of land registered under the Real Property Act and owned and farmed by Edward L. Ratz, subject to a

CARPENTER, Chairman:—This is an appeal to the Alberta Assessment Commission by Northern Transportation Company, Limited, against the assessment made by the Department of Municipal Affairs on behalf of local improvement district No. 843, of certain vessels of the appellant

CARPENTER, Chairman :—This is an appeal by the Hudson’s Bay Company against the decision of the Supervisor of Improvement Districts covering, in the first place, the assessment of certain vessels belonging to the company and plying from Waterways, Alberta, north on

Lord THANKERTON :—This appeal is taken from a judgment of the Supreme Court of Canada (ante, p. 401) dated December 12, 1938, which affirmed a judgment of the Exchequer Court of Canada (ante, p. 380), dated November 4, 1987, where the

Davis J.:—The appellant is a company which was incorporated under the Companies Act of British Columbia on the 23rd day of March, 1932, with its head office and principal place of business in the city of Vancouver, where it carried on a

ANGERS, J.: This is an appeal under sections 58 and following of the Income War Tax Act (R.S.C., 1927, chap. 97 and amendments) by Pioneer Laundry & Dry Cleaners Limited, a body corporate and politic incorporated under the

Lord Romer:—This is an appeal by the Minister of National Revenue from a judgment of the Supreme Court of Canada dated December 19, 1938 (sub nom. Birtwistle Trust v. Minister of National Revenue, ante p. 363, reversing