MACLEAN, P. :—In this information the plaintiff seeks to recover from the defendant a certain sum of money alleged to be due and payable as sales tax, under sec. 86 of the Special War Revenue Act, as amended by ec. 54, s. 11,

Duff, C.J.C.:—The respondents are a company engaged in the business of wholesale dealers in, and dyers and dressers of, raw furs. They purchase raw furs or skins from trappers and other persons, dress and dye these skins and sell them to furriers who

MACLEAN, P.:—The suppliant carries on business at Montreal, Quebec, as a wholesale dealer or jobber in dressed or dyed furs, and as a dresser and dyer of furs, and in the period here in question, that is, between September 1, 1924, and December 31,

SMITH, J.:—This is an appeal concerning the assessment of the respondent’s Woodbine Race Course, situated in the city of Toronto.

RIDDELL, J.A.:—The appellant is the proprietor of the well- known race-course known as the Woodbine, and is appealing against the decision of the Railway and Municipal Board, whereby its property was ordered to be assessed for $765,308, being $565,308 on the

HUGHES, J.:—This is an appeal from a judgment of Mr. Justice Angers of the Exchequer Court of Canada dismissing an action brought by the Attorney-General of Canada to recover the sum of $2,611.58, which it was claimed was owing by the respondent in

ANGERS, J.:—The defendant is and was at all material times herein, to wit from December 1, 1931, to June 30, 1932, licensed as a manufacturer under part XIII of the Special War Revenue Act, R.S.C., 1927, c. 179, and amendments, and

Lord THANKERTON :—This is an appeal from the judgment of the Court of Appeal for British Columbia, ante, p. 197, which affirmed, with one dissentient, the judgment of the Chief Justice of the Supreme Court of British Columbia, ante, p.

Macdonald, C.J.B.C.:—This is an appeal raising a question involving the jurisdiction of the Dominion Parliament and that of the local Legislature. We have been informed by counsel that the Minister of Justice was notified of this appeal and replied that he did

Morrison, C.J.S.C.:—The question raised in this action is whether what is locally known as the Fuel-oil Tax Act, 1930 (B.C.), c. 71, and particularly secs. 2, 5(1) and 6 thereof, is invalid as being an attempt, in the first place, to