ANGERS, J.:—The plaintiff, by his action, seeks to recover from the defendant the sum of $68,182.54, made up as follows: $67,632.54 allegedly collected by the defendant, under colour of the Special War Revenue Act, in excess of the sum

GILLANDERS J.A.:—This is an appeal by the City Corporation by way of stated case under s. 85 of the Assessment Act, R.S.O. 1937, c. 272, from the judgment of His Honour Frank Denton, Judge of the County Court of the County of York,

ANGERS, J.:—This is a motion on behalf of the appellant for an order that a commission or letters of request issue, as may be appropriate under the laws of France, for the examination under oath by interrogatories or otherwise at the City of Paris, France,

Harvey C.J.A.:—This is an appeal by the plaintiff from the judgment of Shepherd J., on his interpretation of certain provisions of the Provincial Income Tax Act (c. 5 of 1932).

SHEPHERD J.:—The appellant, James Ramsey, appeals from three assessments made by the Provincial Treasurer of Alberta covering the years 1931, 1932, 1933, in respect of income derived by him as a shareholder in the James Ramsey Co. Ltd., a body corporate

Swanson, C.C.J.:—This is an appeal by the Canadian Pacific Railway Company against the assessment for school purposes confirmed by the Court of Revision of the city of Vernon, held on February 8, 1939, at Vernon, B.C., upon that portion of the right-of-way

Harvey, C.J.A. (dissenting) :—This is an appeal by both parties from the judgment of Ewing, J., reported. ante, p. 241, each being dissatisfied in part with the judgment. The income in question was derived from dividends of a company in the

EWING, J.:—In this action, the plaintiff claims a declaration that the plaintiff is not liable to pay income tax with respect to certain dividends earned and declared in the state of Washington outside the province of Alberta and further, if The

TURGEON, C.J.S. :—For several years before May 1, 1937, the town of Indian Head, like other towns, was governed by ch. 104 of the Revised Statutes of Saskatchewan, 1930, known as The Town Act. Sees. 462, 468 and 464 of this statute

MACLEAN, J.:—The suppliant here is a wholesale dealer in fruits and vegetables, carrying on business at Toronto, Ontario, and was an importer of such products from the United States at the time material here. It seeks by this petition of right to recover