BARCLAY, J.:—The facts are very simple. On the 25th of May, 1934, Mrs. Caverhill died and her executors, pursuant to the provisions of the Income War Tax Act, paid to the Receiver- General of Canada, the sum of $32,603.63, in

ANGERS, J.:—This is an appeal, under the provisions of sec. 58 and following of the Income War Tax Act, 1917, and amendments thereto, from the assessment of the appellant for the year 1930 in respect of his share of profits in

ANGERS, J. :—This is an action for the recovery of a. consumption or sales tax in the sum of $1,453.50, together with penalty interest thereon at the rate of two-thirds of one per cent per month from August 1, 1930, to October 31, 1933, namely, the

ANGERS, J.:—This is an appeal by the National Trust Company Limited, in its quality of executor of the will and trustee of the estate of Sir Lyman Melvin Jones, late of the city of Toronto, in the province of Ontario, deceased, from the decision

MACLEAN, J.:—The suppliant, a company incorporated under the laws of the state of New Jersey, a non-resident of Canada, was, at the time material here, the owner of certain shares of the capital stock of Crow’s Nest Pass Coal Company Ltd., a company

Bernier, J.:—Il s’agit d’une requête en date du 13 octobre 1933, présentée à la Cour supérieure par le Procureur général du Canada, aux fins de faire condamner l’intimé en sa qualité de syndic à la faillite de la compagnie de courtiers Greenshields, à

LETOURNEAU, J.:—La compagnie intimée a demandé par pétition de droit que Sa Majesté le Roi aux droits de la Province de Québec soit déclarée lui devoir une somme de $1,380.86 pour un supplément de charges se rapportant à des communications téléphoniques à

Durr, C.J.:—The question, the answer to which, in my view, must determine this appeal, is whether or not the respondents, the Halifax Harbour Commissioners, fall within the description "‘occupier’’ within the meaning of sec. 357(1) of the Halifax charter. The

GRAHAM, Jd. :—The first question submitted is :—

" Whether the Halifax Harbour Commissioners are occupiers of any real property within the meaning of the City Charter (1931) ?”’

Davis, J.:—This appeal arises out of proceedings by way of. mandamus instituted by the respondents, who alleged that they were wrongfully deprived of certain land or an interest therein situate in Victoria, B.C., in consequence of fraud in the registration