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,

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