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The fiat herein was granted by Angers, J. on the following affidavit of William Vincent Scully: "‘ 1. ... Jans vel Smith (1731) Bunb. 300 the statement that the defendant " " was in suspicious circumstances, and that the debt was in danger of being lost’’ was held not to be sufficient. ... In my opinion the affidavit is insufficient and the proceedings are irregular. ‘ ‘ I come to a similar conclusion in the present case. ...

. @. 279). In the Income Tax Appeal Board’s decision there appears the following statement, namely: * Pursuant to the purposes of its charter, the Association entered into contracts with 81 taxi owners during the year 1949. ... It must be observed, however, that the use of the words ‘‘look upon the admission fee as a deposit’’ would, in the circumstances, fail to make the admission fee ‘‘a deposit ’ ’ if it, in fact, did not have the other qualities and incidence of a ‘‘deposit’’. ... " In the absence of any provision in the contract to incorporate the foregoing provision as one of the terms of the contract, it cannot be said that this money should be treated as a ‘‘deferred liability”. ...

Nor was the ‘‘ Partial Agreement As To Facts’’ referred to in the reasons of the Board offered in evidence by either party at the trial of the appeal to this Court. ... Nevertheless the evidence satisfies me that the ‘ ‘ family reasons ’ ’ were as much a feature of the transaction as was the conveyance of the property and were also as much if not more of an inducement to J. ... Nor was the appellant’s case advanced by Aubrey Macdonald’s choice of words when he said it was a ‘ business” transaction and that he and his father and brother had discussed the property and had arrived at a figure which, for the reasons he gave, they thought was a fair price” for the land to them. ...

(a), is to be computed on the duty paid value or the "‘sale price/ ‘ as the case may be. ... I think I am correct in saying that the only product produced by Bromo-Seltzer Ld. was the well known preparation called " " Bromo-Seltzer. ” In 1937, Bromo-Seltzer Ld. had an arrangement with McGillivray Bros. ... The phrase ‘‘fair price ” is a commercial term and not a legal term, and it involves a question of fact, into which many considerations may enter. ...

This amount was apportioned among the members of the group in the following percentages and amounts: Brookview Investments Limited- 3314 — $30,848.67 Leon E. Weinstein 138% 12,839.46 13⅕- Wilson Brothers. 134%, 12,339.46 13⅕- Posluns Brothers — 13% 12,339.46 13⅕- Ellendale Investments Limited 131/3 12,339.46 13⅕- Lewis, Marrus & Finkler 131/3 12,110.25 13⅕- TOTAL 100% — $92,316.76 The transaction with respect to the land was considered subsequently by the group as likely to be unsuccessful. ... ’ ’ Applying the foregoing test to the facts in the present appeals as outlined herein, I have no hesitation in finding that the undivided 60 per cent interest in the lands in question was purchased for sale in the course of ‘‘an operation of business in carrying out a scheme of profit making”. ...

" " 7. The Income War Tax Act, 1917, and amendments thereof are unconstitutional and ultra vires of the Parliament of the Dominion of Canada, in so far as they intend to apply to the defendant, who is a Minister of the Crown for the Province of Quebec.” ... " " Each class is allowed full scope to which upon the natural import of language used it is entitled, the jurisdictions must inevitably overlap, or to use Lord Watson’s expression, ‘interlace’.... ... A tax upon their operations is a direct obstruction to the exercise of Federal powers. ‘ ‘ The stock argument of interference with property and civil rights in the province needs only a passing observation. ...

B., do sincerely promise and swear (or solemnly declare) that I will be faithful and bear true allegiance to His Majesty. ‘ 2. Such oath shall have the effect of a written engagement with the King, binding the person subscribing it to serve in the Militia until he is legally discharged, dismissed or removed, or until his resignation is accepted. ‘ ‘ And by section 2(e) ^Militia” is defined: "2(e) ‘Militia’ means all the military forces of Canada.’’ ... But all that did not alter the fact that he was at all times one of the ‘‘ personnel’’ or an ‘‘authorized field representative’’ of the Y.M.C.A. ...

In paragraph 20, it is mentioned that from May 31, 1952, until August of that year, ‘‘... the Vessel carried out a number of profitable voyage charters’’. ... Murray, a chartered accountant, connected with the Halifax firm of Nightingale, Hayman & Co., and James R. ... The Falkirk Iron Co., Ltd., [1933] 17 T.C. 625)” And at p. 545: ‘‘ These are the disbursements or expenses referred to in section 6(a) [— (section 12(1) (a) of 1948 S.C. c. 52),—] namely, those that are laid out or expended as part of the operations, transactions or services by which the taxpayer earned the income. ...

For that reason the option from Millar & Coe was dropped. In the 1960’s, P. Burns & Co. Ltd. advertised the property in question, known as 715 Fisgard Street, for $62,000. ... In the decade commencing 1950 Mallek, for Eddy’s Limited, attempted to purchase the leasehold property of Millar & Coe next adjoining to the south and obtained a written option to purchase their business and an assignment of their lease, but Montague refused to allow the adjoining wall between Eddy’s Limited and the property of Millar & Coe to be opened so as to include the Millar & Coe building into the shop of Eddy’s Limited. ...

:—In this matter the plaintiff claims from the defendant company the sum of $1,366.70 said to be due and owing for sales tax under the provisions of section 86 of The Excise Tax Act, R.S.C. 1927, ¢. 179, and amendments thereto, together with interest thereon. ... In my opinion then, with deference, this appeal ought to be allowed and the three questions answered in the negative. ‘ ‘ I think, therefore, that while question 3 of the stated case was answered in the negative, the reasonable interpretation to be put upon the matter was that it constituted a finding that the evidence in the Police Court was insufficient to prove that an assessment had been made. ... The assessment is as follows: " " I, James Joseph McCann, of the City of Ottawa, Minister of National Revenue for the Dominion of Canada, having considered an audit report made by Excise Tax Auditor C. ...