Davis, J.:—This is an income taxation case. The late Sir William Mackenzie of Toronto died on December 5, 1923. By his last will and testament, dated May 20, 1909, he gave and devised all his estate unto three named executors and trustees upon the

ANGERS, J.:—This is an appeal by the executors of the will of the late Joseph Merry Mackenzie, under secs. 58 and following of the Income War Tax Act, R.S.C. 1927, c. 97, from the assessment of the said Joseph Merry Mackenzie’s

TAYLOR, J.:—The present appeal is from a decision of the Board of Valuation and Revision for the city of Winnipeg, and the grounds of appeal question the whole method of assessment.

Lord MACMILLAN—The Attorney-General of the Province of Manitoba, suing on behalf of His Majesty in right of the Province, seeks in these proceedings to obtain judgment against the appellant for a sum of $20.80, being tax alleged to be due by him under

Duff, C.J.C.:—I agree entirely with the judgment of Mr. Justice Davis.

Robson, J.A.:—Suits were brought in the County Court of Winnipeg by the Attorney-General (Manitoba) against the defendants, who are employed in the Civil Service of Canada for taxes, being 2% of wages under the Special Income Tax Act,

DENNISTOUN, J.A. (dissenting) :—I agree with the reasons for judgment of my brother Robson.

Hudson, J.:—In the year 1935 the Manitoba Administrator of Income Tax assessed the appellant, Thos. Jackson and Sons, Ltd., for income tax in respect of moneys received by them in the year 1934 from the Nelson River Construction Co. The moneys so paid

Dysart, J.—This is an appeal by Thos. Jackson & Sons, Ltd., from a decision of the Municipal Commissioner of Manitoba, on a

Davis, J.—The appellant, Loblaw Groceterias Co. Limited, earries on business in the province of Ontario as retail grocers and owns a chain of more than five retail stores or shops in the province of Ontario. The head office of the company is in the