IDINGTON, J.—This is an appeal by the said company from a judgment of the Court of Appeal for British Columbia dismissing an appeal from a special Court of Revision held at the city of Kaslo on the 30th of January, and following days, 1923.

Hamilton, K.C., for the appellant.

D. Donaghy, for the respondent.

Harris, C.J. (dissenting) :—The accused was charged before the stipendiary magistrate of the city of Halifax with failure on August 1 and 2, 1922, to make a return of his income for the year 1919 as required by sec. 8 of the Income War

ANGLIN, C.J.C.:—The question presented for determination in this appeal is whether the municipal tax to be levied upon the respondent trustee in respect of ‘‘income not wholly distributed annually,’’ as a basis for which assessment in respect of such income is

FERGUSON, J.A.:—The assessment was made in October, 1923, for taxes payable in 1924. In prior proceedings between the same parties, in reference to an assessment of McLeod by the city corporation in respect of the income received in 1920, it was determined

Davies, C.J.:—For the reasons stated by my brother Anglin, J., in which I concur, I am of the opinion that the appeal from the judgment of Orde, J., ante p. 551, 52 O.L.R. 562, should be dismissed, the costs, including those of the

MEREDITH, C.J.C.P.:—Unfortunately the case of Re Gibson and City of Hamilton, 45 O.L.R. 358, 48 D.L.R. 428, decided nothing except that, on the facts of that case, there had not been a valid assessment. Two of the four Judges

ORDE, J.:—The action is brought by the plaintiff, as the surviving executor and trustee under the last will and testament of the late John Curry, against the Municipal Corporation of the City of Windsor, for a declaration that the assessment of the

LORD PHILLIMORE :—There is no dispute of fact in the case: and the sole point to be determined is whether the appellant was rightly assessed and taxed under the Income War Tax Act, 1917 (Can.), ce. 28, and the amending statute

Davies, C.J.:—We were all of the opinion at the close of the argument of the plaintiff that the appeal must be dismissed and that we are bound by our decision in the case of Abbott v. City of St. John (1908)