HYNDMAN, D.J.:—This is an appeal from the judgment of the learned chairman of the Income Tax Appeal Board.

HYNDMAN, D.J.:—This is an appeal from an assessment for succession duties made by the Minister of National Revenue dated August 27, 1953. The amount of the duty charged is not in dispute. The only question is as to the liability of the estate to

DUMOULIN, J.:—This is an appeal by McMahon and Burns Limited, of Vancouver, B.C., an investment dealer and stockbroker firm, from a decision of the Income Tax Appeal Board, dated August 9, 1954 (11 Tax A.B.C. 140), dismissing appellant’s appeal from a previous

THE CHIEF Justice (Taschereau and Fauteux, JJ., concurring) :—This is an appeal from a decision of the Exchequer Court dismissing an appeal from an assessment by the Minister of National Revenue of succession duty in respect of alleged successions arising on

MAYBANK, J.:—In April, 1952, probably on the 7th of that month, the Canadian Minister of Finance brought down his annual budget in the House of Commons and by one of the declarations then made by him the excise tax upon the processing of furs

THORSON, P.:—This is an appeal from the decision of the Income Tax Appeal Board, 10 Tax A.B.C. 311, dated April 1, 1904, dismissing the appellant’s appeal from its income tax assessment for the year 1947.

HYNDMAN, D.J.:—This is an information of Frederick Percy Varcoe, one of Her Majesty’s counsel, and Her Majesty’s Deputy Attorney General, on behalf of Her Majesty.

ANGLIN, A.M.:—This is an action brought by the plaintiff to enforce the security created by a certain mortgage of lands, which mortgage is held by the plaintiff and was made by the defendant Leroy S. Harron (hereinafter called Harron). Harron is the owner

HYNDMAN, J. (orally) :—Of course, I could write a long Judgment in this case but I do not think it necessary to do so.

THE Chief JUSTICE (Taschereau and Fauteux, JJ., concurring) :—The Income Tax Appeal Board and the Exchequer Court have found that the sum of $4,000 was properly deductible by the respondent from his income tax for the taxation year 1950, within the provisions