His Majesty the King, on the Information of the Attorney-General of Canada v. Johnson Matthey and Company (Canada) Limited‘, [1938-39] CTC 61, [1920-1940] DTC 424 -- text
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