THORSON, P.:—The appellant herein, which was incorporated on November 9, 1938, as Jason Mines Limited by Letters Patent under the Ontario Companies Act and had its name changed on July 8, 1948, to New Jason Mines Limited by Supplementary

SIDNEY SMITH, D.J.:—This appeal is brought from a judgment of the Income Tax Appeal Board sustaining the appellant’s income tax assessments for the years 1947 and 1948. Only the former year need be dealt with as the same principles apply to both.

CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated October 17, 1950 (3 Tax A.B.C. 8). By consent, I heard this appeal and similar appeals in four other cases at the same time.

CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated October 17, 1950 (3 Tax A.B.C. 14). By consent, I heard this appeal and similar appeals in four other cases at the same time.

CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board, dated December 4, 1950. By consent I heard this appeal and similar appeals in four other cases at the same time. In the other cases

CAMERON, J.:—This is an appeal from the decision of the Income Tax Appeal Board dated February 4, 1953, whereby the appellant’s appeals in respect of income tax assessments made upon him for the taxation years 1946, 1947, 1948 and 1949, were dismissed.

CAMERON, J.:—In this matter the appellant appeals from an assessment to income tax dated September 25, 1951, in respect of the taxation year 1949. There is no dispute whatever as to the facts, all of which have been agreed to by the parties and

KELLOCK, J.:—Under the will here in question the testator placed the residue of his estate in the hands of trustees upon trust ‘‘that my executors and trustees shall carry on the business of the Evening Telegram and for that purpose shall

CAMERON, J.:—This appeal is taken under the provisions of Part VI of the Dominion Succession Duty Act, Statutes of Canada, 1940-41, c. 14 as amended.

Pickup, C.J.O.:—This is an appeal by the the Treasurer of Ontario from the judgment of Judson, J., [[1953] C.T.C. 89], pronounced in non-jury Court at Milton. Two questions are involved, the first being whether succession duty is payable by reason of the