MACLEAN J.:—This is an appeal from a decision of the Minister of National Revenue (hereafter called "‘the Minister’’) affirming assessments for income tax levied against Kellogg Company of Canada, Limited (hereafter called ‘"Kellogg”), for the fiscal years ending December

MACLEAN, J.:—This proceeding is one to recover from the defendant the sum of $849.31, for the consumption or sales tax imposed under the provision of the Special War Revenue Act, and for certain statutory penalties. The particulars of the claim for the

KERWIN J.: (concurred in by Rinfret and Hudson, JJ.) This is an appeal by His Majesty the King from a decision of the Exchequer Court dismissing an information exhibited by the Attorney General of Canada against Noxzema Chemical Company of Canada, Limited.

The CHIEF Justice:—The material facts may be stated in the words of the factum of the appellant company, as follows :—

O’Connor, J.:—This is an appeal from the decision of the Provincial Treasurer affirming the assessment for income tax of the late James Ramsey for the taxation year 1931. The assessment is disputed in two particulars:

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