McKay, J.:—The information charged that the said respondent J. H. Spencer on November 15, 1920, at North Battleford, Saskatchewan, did fail to make a return of his income for the year 1917 required of him to be given pursuant to sec. 8 of the

McKay, J.:—The information charged that the said W. A. Forbes, at Grand Coulee, in the Province of Saskatchewan, on November 15, 1920, failed to make a return of his income for the year 1918, required of him to be given pursuant to sec. 8 of the

AUDETTE, J.:—This is an amended information exhibited by the Attorney-General of Canada to recover from the above defendant, by priority, the sum of $760.66 as representing the amount of income war tax due by him for the year 1917.

LATCHFORD, J.:—On the 26th November, 1919, an information was laid under oath before Mr. Kingsford, alleging that the Thompson Manufacturing Co. Ltd. did, on the 3rd November, 1919, and on every day thereunto following up to and including the 8th November,

W. H. Kerr, Q.C. (Canada), and Kenelm Digby, for the appellant in the first appeal.

Cohen, Q.C., and W. W. Kerr, for the appellant in the second appeal.

Dorion, C.J. (dissenting) :—

Per Curiam :—En 1882, la Législature de cette province a décrété, ‘‘dans le but de pourvoir aux besoins du service public,” l’imposition de certaines taxes sur les banques, les compagnies d’assurance, de télégraphe, de chemin de fer, ete., etc. La loi votée