MACLEAN, J.:—By agreement between counsel these two Informations involving precisely the same issue, were heard together, it being understood that any evidence in the one case would be evidence in the other. In point of fact the only evidence submitted is to

ANGERS, J.:—This is an appeal, under sections 58 and following of the Income War Tax Act (R.S.C., 1927, e. 97 and amend- / ments thereto), by Mary Morris, widow of Alexander F. Riddell,

MACLEAN, J.:—In this Information, the plaintiff seeks to recover from the defendant, under the provisions of s. 9B, ss. 2 of the Income War Tax Act, a certain sum of money claimed to be due and payable, and being a tax upon a stock dividend paid

Harvey, C.J.A.:—This is an appeal by the Registrar from an order of Ewing, J., made upon a reference to him under the Land Titles Act, R.S.A. 1922, c. 133.

Durr, C.J.C.:—The consideration of this appeal is much simplified by the agreement between counsel for the Minister, who appeals, and counsel for the Molson estate that the question of liability is to be determined solely by reference to the assess- ment for

ANGERS J.:—This is an appeal by the executors of the will of the late Kenneth Molson, in his lifetime of the city of Montreal, Province of Quebec, against the assessments bearing date the 11th of April, 1933, whereby additional taxes were levied against

MCDOUGALL J. :—In this action, claim is made by the Dominion Government, under the provisions of the Special War Revenue Act, 1915 and amendments, for sales or consumption, and excise taxes upon certain goods, described as toilet articles and

CHASE-CASGRAIN, J.:—Par son action, la demanderesse demande que le défendeur soit condamné à lui payer le montant de l’impôt qu’elle prétend qu’il lui doit aux termes de son règlement No 1337 passé en vertu du statut 25-26 Geo. V, chapitre 112. Elle

Davis, J.:—The appellant is a suppliant by petition of right whose claim against the Crown was dismissed by a judgment of the President of the Exchequer Court of Canada, ante, p. 366, from which judgment this appeal was taken.

MACLEAN, J.:—The suppliant in this petition of right, filed on December 14, 1934, was licensed as a manufacturer and producer under Part IV of the Special War Revenue Act, 1915, and was licensed also as a distiller under Part III