ANGERS, J.:—This is an appeal from the decision of the Income Tax Appeal Board regarding an assessment made on January 16, 1951.

In his notice of appeal the appellant alleges in substance:

CAMERON, J.:—By its decision dated January 10, 1953 (7 Tax A.B.C. 348), the Income Tax Appeal Board dismissed an appeal by Pickle Crow Gold Mines, Ltd. from an assessment made upon it for the taxation year 1949, and a further appeal has been taken

LEBEL, J.:—From the language of Section 32 of The Succession Duty Act, R.S.O. 1950, c. 378, particularly subsection (9) thereof, it would appear that these proceedings become a ‘‘cause’’ in this Court upon being set down or entered for