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).

SHEPHERD J.:—The appellant, James Ramsey, appeals from three assessments made by the Provincial Treasurer of Alberta covering the years 1931, 1932, 1933, in respect of income derived by him as a shareholder in the James Ramsey Co. Ltd., a body corporate

Swanson, C.C.J.:—This is an appeal by the Canadian Pacific Railway Company against the assessment for school purposes confirmed by the Court of Revision of the city of Vernon, held on February 8, 1939, at Vernon, B.C., upon that portion of the right-of-way

Harvey, C.J.A. (dissenting) :—This is an appeal by both parties from the judgment of Ewing, J., reported. ante, p. 241, each being dissatisfied in part with the judgment. The income in question was derived from dividends of a company in the

EWING, J.:—In this action, the plaintiff claims a declaration that the plaintiff is not liable to pay income tax with respect to certain dividends earned and declared in the state of Washington outside the province of Alberta and further, if The

TURGEON, C.J.S. :—For several years before May 1, 1937, the town of Indian Head, like other towns, was governed by ch. 104 of the Revised Statutes of Saskatchewan, 1930, known as The Town Act. Sees. 462, 468 and 464 of this statute

MACLEAN, J.:—The suppliant here is a wholesale dealer in fruits and vegetables, carrying on business at Toronto, Ontario, and was an importer of such products from the United States at the time material here. It seeks by this petition of right to recover

MACLEAN, J.:—This is an appeal from the decision of the Minister of National Revenue affirming an assessment for income tax levied under the Income War Tax Act, for the 1936 taxation period, against the appellant, formerly Chairman of the

CLARKE, J.A.:—This is a reference to the Appellate Division of this Court for hearing and determination pursuant to s: 2 of the Constitutional Questions Act, R.S.A. 1922, c. 89, of the question of the constitutional validity of the said Act, or of any

MCQUARRIE, J.A.:—I agree that the appeal should be allowed.