MACLEAN, J.—These appeals from the decision of the Minister of National Revenue affirming assessments for income tax levied against the appellants, for the year 1934, were heard together, but evidence was heard in the case of the appellant Snyder only. Paragraphs

MACLEAN J.:—This is an information to recover from Leon L. Plotkins, who carries on the business of manufacturing gasoline, kerosene, tractor fuels, and other petroleum products, under the firm name and style of Lion Refining Co. (hereafter to be referred to as

MACLEAN J.:—This is an appeal under the provisions of the Income War Tax Act from the decision of the Minister of National Revenue in respect of an assessment for income tax, in the sum of $2,272.54, levied against the appellant.

Davis J.:—The appellant in this action by way of Petition of Right seeks to recover from the Crown, in right of the Dominion, the sum of $268,338.32 paid by it to the Crown in settle- ment of a prior action brought by the Crown against the

MACLEAN, J.:—The suppliant is a company incorporated under the laws of the Province of Ontario, and at the material time carried on the business of a brewer at Walkerville, in the Province of Ontario. In October, 1927, the Crown filed an Information in

MIDDLETON, J.A.:—A special case stated by His Honour Uriah McFadden, Judge of the County Court of the County of Kent, pursuant to s. 85 of the Assessment Act, R.S.O. 1937, c. 272, concerning an appeal from the Court of Revision assessing the

ANGERS, J.:—The present case relates to four appeals from as many assessments for the taxing years 1931, 1932, 1933 and 1934 made by the Commissioner of Income Tax on July 24, 1936, and affirmed by the Minister of National Revenue, acting and represented

MACLEAN J.:—In this Information the plaintiff seeks to recover from the defendant specified sums as consumption or sales tax, and as excise tax, under the provisions of the Special War Revenue Act. Paragraph 2 of the Information states the

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,