MiGNAULT, J. :—This is an appeal from a judement of Mr. Justice Audette in the Exchequer Court on a stated case which he directed the parties to submit on ‘‘the questions of law arising upon the facts as stated in the pleadings’’. The appellant,

AUDETTE, J.:—This is an appeal,—under the provisions of secs. lo et seq. of The Income War Tax Act, 1917, and the amendments thereto—from the assessment, for the year ending dlst December, 1920, of that part

The CHIEF JuSTICE:—By sec. 8 of the Income War Tax Act, 1917, as enacted in 1920 (10-11 Geo. V, c. 49, sec. 11), the duty is imposed upon any person who has not made a return, or a complete return as directed by

BECK, J.A.:—This is a stated case—stated by Sanders, Police Magistrate.

AUDETTE, J.:—This is an appeal, under the provisions of secs. 15 et seq of The Income War Tax Act, 1917, and amendments thereto, from the assessment, for the year ending 3lst December, 1920, of that part of

TRUEMAN, J.A.:—The Magistrate of the Provincial Police Court, though finding the accused in each case guilty for failing on October 25 and 26, 1923, to give information demanded by the Minister under sec. 8 of the Income War Tax Act,

O. Thompson, K.C., and Sandlands, for appellant.

Sir Malcolm Macnaghton, K.C., and T. Mathew, for respondent.

Durr, J.—The appellant company in 1920 sold its Thurlow Island timber limits at a price which was largely in advance of the moneys expended in acquiring them, part of which price was paid in 1920, part in 1921, and part, though not the whole of

Craig, K.C., for appellant.

C. Killam, for respondent.

AUDETTE, J.:—This is an appeal,—under the provisions of secs. 15 ef seq. of The Income War Tax Act, 1917, as more specifically amended by sec. 7 of 13-14 Geo. V, ch. 52,—from the assessment, for the year