Macdonald, C.J.B.C.:—I think this is a very clear case of an attempt to tax something which was not income. The family was composed of several members who were attempting to straighten out their affairs and they were not clear about how the property

ANGERS, J.:—It being admitted or established by the evidence that the appellant was a shareholder of the company, that she received in 1929 the sum of $5,439.91 forming the subject of. the present appeal and that this sum represented her share of interest

Lor Tomlin:—The appellant, who is, and at all material times has been, resident in Canada is the sole surviving executor and trustee of the will of Duncan McMartin, who died: on May 2, 1914, domiciled in the Province of Quebec.

Duff, J.:—It is quite plain, I think, that a child does not take, under para. (9), subpara. (f), unless it attains the age of twenty-five years. It is true that the gift over is limited to the case where the child dies before the "period of

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,