MCTAGUE J.:—Sir Albert Edward Kemp died on the 12th day of August, 1929. In his will dated 1st day of December, 1927, by clause 3, he gave and devised his residence, known as "Castle Frank’’ to his trustees upon certain trusts, viz., to allow

FoRMAL JUDGMENT: The appeal of the above named appellant from the judgment of the Exchequer Court of Canada pronounced in the above cause on the 26th day of February, in the year of our Lord one thousand nine hundred and forty, confirming the

ANGERS J.

TRUEMAN J.A. (dissenting in part) :—The University of Manitoba was founded by ec. 11 of the Statutes of Manitoba, 1877 (40 Vict.) as a body politic and corporate. By s. 2 it is provided that the corporation may purchase, take and hold, real and

(iii) That the law has determined that the advocate exercises his profession in an office designed for intellectual endeavour and never in a “place of business.”

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