HUGHES, J.:—This action was brought against the respondent for the recovery of $499.48 alleged to be due as a debt for stamp taxes payable on sales of shares of stock under the Special War Revenue Act.

MAcDONALD, C.J.B.C.:—The action is brought to recover the amount of certain revenue stamps which it is claimed the defendant wrongfully omitted to affix to stocks and bonds sold by him as a broker. Part VII of the Special War Revenue Act,

TELLIER, C.J.—The following is the provision of the Special War Revenue Act, R.S.C. 1927, c. 179, sec. 86 on which the plaintiff relies :—

MARTINEAU, J.:—Seeing that the plaintiff claims from the defendant the sum of $14,976.80 with interest at 24 of 1% per month since December 1, 1930, as special taxes on the sale and manufacture of merchandise from 1921 to the end of October 1929

MACLEAN, P. :—In this information the plaintiff seeks to recover from the defendant a certain sum of money alleged to be due and payable as sales tax, under sec. 86 of the Special War Revenue Act, as amended by ec. 54, s. 11,

Duff, C.J.C.:—The respondents are a company engaged in the business of wholesale dealers in, and dyers and dressers of, raw furs. They purchase raw furs or skins from trappers and other persons, dress and dye these skins and sell them to furriers who

MACLEAN, P.:—The suppliant carries on business at Montreal, Quebec, as a wholesale dealer or jobber in dressed or dyed furs, and as a dresser and dyer of furs, and in the period here in question, that is, between September 1, 1924, and December 31,

SMITH, J.:—This is an appeal concerning the assessment of the respondent’s Woodbine Race Course, situated in the city of Toronto.

RIDDELL, J.A.:—The appellant is the proprietor of the well- known race-course known as the Woodbine, and is appealing against the decision of the Railway and Municipal Board, whereby its property was ordered to be assessed for $765,308, being $565,308 on the

HUGHES, J.:—This is an appeal from a judgment of Mr. Justice Angers of the Exchequer Court of Canada dismissing an action brought by the Attorney-General of Canada to recover the sum of $2,611.58, which it was claimed was owing by the respondent in