AUDETTE, J.:—This is an appeal, under the provisions of The Income War Tax Act, 1917, and amendments thereto, from the assessment of the appellant, for the years 1917 to 1928, both inclusive, on the income, received by the

RINFRET, J.:—The City of Charlottetown claimed $7,812.50 for taxes alleged to be due by the respondent as contractors resident outside the province of Prince Edward Island in respect of the respondent’s building under contract the Canadian National hotel in Charlottetown.

MATHIESON, C.J.:—Case stated under Order XXXIII of the Judicature Act.

MiDDLETON, J.A.:—I agree with the views expressed by my brother Grant, and in the conclusion arrived at by him. Independently I had arrived at the same result for the following reasons.

AUDETTE, J.:—This is an appeal, under the provisions of The Income War Tax Act, 1917, and amendments thereto, from the assessment of the appellant, for the year 1928, in respect of the income accumulating in trust in the hands

MACLEAN, P.:—This is an appeal from a decision of the Minister of National Revenue, affirming an assessment made for the years 1927 and 1928, against the appellant, a shareholder of a personal corporation, under the Income War Tax Act,

ANGLIN, C.J.C.:—In our opinion this appeal must be allowed.

AUDETTE, J.:—This is an appeal, under the provisions of The Income War Tax Act, 1917, and amendments thereto, from the assessment of the appellant, for the year 1927, on the income received from contingent trust assets belonging

AUDETTE, J.:—This is an appeal, under the provisions of The Income War Tax Act, 1917, and amendments thereto, from the assessment of the appellant, for the year 1927, upon the sround of the respondent’s refusal to allow a

MACDONALD, C. J.B.C.:—The Hastings St. Properties Ltd. was incorporated with objects inter alia to buy and sell land. There were only five shareholders and the paid-up capital of the company was the sum of $5. Their principal transaction was the