CARPENTER, Chairman :—This is an appeal by the Hudson’s Bay Company against the decision of the Supervisor of Improvement Districts covering, in the first place, the assessment of certain vessels belonging to the company and plying from Waterways, Alberta, north on

Lord THANKERTON :—This appeal is taken from a judgment of the Supreme Court of Canada (ante, p. 401) dated December 12, 1938, which affirmed a judgment of the Exchequer Court of Canada (ante, p. 380), dated November 4, 1987, where the

Davis J.:—The appellant is a company which was incorporated under the Companies Act of British Columbia on the 23rd day of March, 1932, with its head office and principal place of business in the city of Vancouver, where it carried on a

ANGERS, J.: This is an appeal under sections 58 and following of the Income War Tax Act (R.S.C., 1927, chap. 97 and amendments) by Pioneer Laundry & Dry Cleaners Limited, a body corporate and politic incorporated under the

Lord Romer:—This is an appeal by the Minister of National Revenue from a judgment of the Supreme Court of Canada dated December 19, 1938 (sub nom. Birtwistle Trust v. Minister of National Revenue, ante p. 363, reversing

Davis, J.—On the 27th day of May, 1918, Peter Birtwistle, of the city of London, in the province of Ontario, made a deed of settlement of certain real and personal properties to The Trusts & Guarantee Company, Limited, of the city of Toronto, in

MACLEAN, J.:—This is an appeal from the decision of the Minister of National Revenue affirming the assessment, under the Income War Tax Act, of certain income received and accumulated under and subject to the terms of an indenture, dated May 27, 1918, and

Duff C.J.C.:—The charging section is section 9. There is no question that the appellant falls within one or more of the classes of persons to whom this section applies and the appeal really turns upon the question whether the payments which have been

MACLEAN J.A.:—This is an appeal from the decision of the Minister of National Revenue affirming an assessment for income tax levied against the appellant under the Income War Tax Act, for the 1934 taxation period. The pleadings and a Statement of Admitted

ANGERS, J.:—This is an appeal from an assessment by the Commissioner of Income Tax dated the 30th of October, 1936, affirmed by the Minister of National Revenue on July 26, 1937, under sections 58 and following of the Income War Tax