TRUEMAN, J.A.:—By agreement for sale, dated September 8, 1917, the University of Manitoba agreed to sell to James Kirton, who agreed to purchase, certain described lands in the rural municipality of Portage la Prairie, of which the University was then and still

Sir SIDNEY ROWLATT:—This is an appeal from a judgment of the Court of Appeal for Saskatchewan dated June 6, 1936, ante, p. 271, answering in the affirmative certain questions referred to the Court by the Lieutenant-Governor in Council for hearing

Martin, J.A.:—This is a reference by the Lieutenant-Governor in Council under the provisions of the Constitutional Questions Act, R.S.S. 1930, c. 60. By sec. 2 of the Act it is provided that the Lieutenant-Governor in Council may refer to the

Davis, J.:—This is an income taxation case. The late Sir William Mackenzie of Toronto died on December 5, 1923. By his last will and testament, dated May 20, 1909, he gave and devised all his estate unto three named executors and trustees upon the

ANGERS, J.:—This is an appeal by the executors of the will of the late Joseph Merry Mackenzie, under secs. 58 and following of the Income War Tax Act, R.S.C. 1927, c. 97, from the assessment of the said Joseph Merry Mackenzie’s

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.