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

ANGERS, J.:—This is an appeal from the decision of the Minister of National Revenue rendered on September 18, 1935, affirming an assessment made by the Commissioner of Income Tax on November 19, 1934. The appeal is brought under secs. 58 and following of

TAYLOR, J.:—In this appeal counsel for the appellant contended that it was beyond the power of the province to impose the tax upon the appellant sought to be imposed under The Income Tax Act, 1923, e. 9; and in any event

ANGERS, J.:—This is an appeal from the decision of the Minister of National Revenue affirming an assessment made by the Commissioner of Income Tax for the taxation year 1931, notice of which assessment was given to the taxpayer on September 29, 1934. The

ANGERS, J.:—The widow and the daughters have no title to or right of property in the capital of the estate; contrary to the contention of counsel for appellant, I do not think that the widow and daughters are institutes; no substitution is, in my

ANGERS, J.:—This is an appeal from an assessment by the Commissioner of Income Tax affirmed by the Minister of National Revenue, under sees. 58 and following of the Income War Tax Act.

KERWIN, J. :—Sec. 86 of the Special War Revenue Act (R.S.C. 1927, e. 179, and amendments) provides:

ANGERS, J.:—This is an action brought by His Majesty the King, on the information of the Attorney-General of Canada, against Biltrite Tire Co. for the recovery of sales tax, excise tax and licence fees totalling $5,547.05 as follows:

TRUEMAN, J.A.:—By agreement for sale, dated September 8, 1917, the University of Manitoba agreed to sell to James Kirton, who agreed to purchase, certain described lands in the rural municipality of Portage la Prairie, of which the University was then and still