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The appellant having requested the County Judge on the hearing of the said appeal to make a note of the questions of law to be considered and to state them in the form of a special case for a Divisional Court pursuant to the provisions of sec. 84 of the Assessment Act, the facts above set forth were so stated for the consideration of a higher court. ...

Two or three dates are of importance in the consideration of the appeal. ...

"‘We had hoped that in view of the abnormal tax burdens put upon the tobacco industry, the Government would be able to give some special consideration to it and not impose this added tax. ...

I have given to the arguments advanced in support of the validity of this enactment, as well as to those against it, the most prolonged and, I must admit, anxious consideration. ...

  (9) Notwithstanding any other provision of this Act,   (a) in computing a taxpayer ’ s income for a taxation year from a business or property (other than income from a business computed in accordance with the method authorized by subsection 28(1)), no deduction shall be made in respect of an outlay or expense to the extent that it can reasonably be regarded as having been made or incurred   (i)     as consideration for services to be rendered after the end of the year,   (ii)    as, on account or in lieu of payment of, or in satisfaction of, interest, taxes..., rent or royalty in respect of a period after the end of the year, or   (iii)   as consideration for insurance in respect of a period after the end of the year...;   (b) such portion of each outlay or expense made or incurred as would, but for paragraph (a), have been deductible in computing a taxpayer ’ s income for a taxation year shall be deductible in computing his income for the subsequent year to which it can reasonably be considered to relate....   ...

These considerations, however, are of little moment if the plain language of the Act itself does not exempt the rails now in question. ... In addition to this evidence the enactments of the same legislature which passed the Act under consideration indicate that the difference between a street railway and a tramway was well understood, for in the Tariff Act of 1885 we find them expressly providing “that steel rails or bars not including tram or street rails” should be admitted free. ...

There is an additional consideration which ought not to be overlooked. ... Whatever considerations may have moved Parliament to enact clause (k) of subsection 1 of section 5 in 1930 and 1932, with reference to agreements to pay an annuitant certain sums during his lifetime, can have no bearing, it seems to me, upon the question as to what are proceeds of life insurance policies paid upon the death of of the person insured, as mentioned in clause (b) of section 3. ...

Ryder [3], said that the justices there were acting “administratively, for they are exercising a discretion which may depend upon considerations of policy and practical good sense—and they must, of course, act honestly. ... But that was a certiorari proceeding and the Licensing Act under consideration “expressly leaves” as Lord Loreburn observed, to the discretion of the justices whether they will grant licences or not to persons whom they deem fit and proper persons. ...

This is a factor which ought not to enter into consideration on the construction of the tariff item. ... With respect, I am not prepared to accept this broad proposition when considering the meaning of the word “manufacture” in the relevant tariff items under consideration. ...

The Vendor hereby sells, transfers and assigns unto the Purchaser and the Purchaser hereby accepts the sale, transfer and assignment of all the vendor’s exclusive right and concession under the Indentures for and in consideration of the price of one million, nine hundred and thirteen thousand and sixty dollars ($1,913,060) payable upon the execution hereof. ... On the other hand, he based his decision solely on a consideration of the proper interpretation to be given to the words “franchise, concession or licence” in business practice on this continent. ...