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

LATCHFORD, C.J.A.:—This appeal is from a judgment pronounced on November 7, 1935, by the Honourable Mr. Justice Kingstone dismissing appeals from His Honour G. H. Hayward, Esq., Judge of the District of Temiskaming, sitting on appeals by the respondents against

RIDDELL, J.A.:—This is an appeal by the City of Toronto against the decision of The Ontario Municipal Board, ante, p. 138: On the hearing, objection was taken that no appeal lay to the Court; but we decided to hear the appeal on the merits.