APPEAL by the defendant from the judgment of the Exchequer Court of Canada, Maclean J., President of the Court ante p. 322, holding the appellant liable for a balance of sales tax on rice and bags sold between the month of October, 1933 and

MACLEAN, J.:—This is an action to recover from the defendant Canada Rice Mills Ltd. (to be referred to hereafter as ‘‘ Rice Mills’’), as sales tax, under the provisions of The Special War Revenue Act, the sum of $9,741.55, which with penalty interest

Durr, C.J.C.:—The question presented by this appeal is by no means free from difficulty, which it is perhaps needless to observe in view of the differences of judicial opinion to which it has given rise. After fully considering the questions involved, I

MACLEAN, J.—This is an appeal from a decision of the Minister of National Revenue disallowing as a deduction the sum of $4,206.40 claimed by the appellant, in respect of its income tax assessment, for the fiscal year ended October 31, 1933. The appeal,

Robertson C.J.O.:—This appeal and twenty-eight other appeals more or less similar in character, come by way of special case stated by His Honour Judge Barton, a Judge of the County Court of the County of York, under s. 85 of the Assessment

KERWIN, J.:—Section 119 of the Special War Revenue Act, R.S.C. 1927, ce. 179 enacts as follows: ‘‘ Everyone liable under this Act to pay to His Majesty any of the taxes hereby imposed, or to collect the same on His Majesty’s behalf, who collects,

ANGERS, J.:—The plaintiff, by his action, seeks to recover from the defendant the sum of $68,182.54, made up as follows: $67,632.54 allegedly collected by the defendant, under colour of the Special War Revenue Act, in excess of the sum

GILLANDERS J.A.:—This is an appeal by the City Corporation by way of stated case under s. 85 of the Assessment Act, R.S.O. 1937, c. 272, from the judgment of His Honour Frank Denton, Judge of the County Court of the County of York,

ANGERS, J.:—This is a motion on behalf of the appellant for an order that a commission or letters of request issue, as may be appropriate under the laws of France, for the examination under oath by interrogatories or otherwise at the City of Paris, France,

Harvey C.J.A.:—This is an appeal by the plaintiff from the judgment of Shepherd J., on his interpretation of certain provisions of the Provincial Income Tax Act (c. 5 of 1932).