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