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He considered merely whether a mandamus will lie against the Crown or a Crown officer. ...

It really amounts to this, that the Court should direct the Minister upon the question what is to be considered as damages and what is to be omitted. ...

If the sum is to be considered as income, it is taxable and the assessment must be confirmed; if it is capital, it is not subject to taxation under the Act and the assessment must be set aside. * I do not think that sees. 13 and 15 have any application in the present case. ...

‘“The revenue of a private corporation is considered to form part of the revenue of its shareholders. ...

They incur no legal penalties and, strictly speaking, no moral censure, if, having considered the lines drawn by the Legislature for the imposition of taxes, they make it their business to walk outside them. ‘ ‘ On the whole, therefore, the Court is of opinion that the plaintiff, in his quality, has failed to shew that the Crystal Products Company Limited, of Canada, at material dates, was a manufacturer, or that any collusive conspiracy existed between the defendants to defeat the legitimate claims of the Government. ...

It may be useful to mention some of the authorities which we have considered: Commercial Cable Co. v. ...

Elves in the proportion to the shares held by each in the Company as hereinbefore set out; said royalties to be considered as part of the consideration for the sale, transfer and assignment of the said contract as hereinbefore set out. ...

Therefore, in respect of this point, I would decide that the consolidated profit and loss statement must be considered in determining the assessable income of the Wilson Company unless it be that the Wilson Company and Pleasant Valley Mining Company did not, as required by the Act, "‘carry on the same class of business,’’ in the period in question. ...

The interest rate upon the old bond issue was considered not only unduly high but the principal and interest was payable in gold at the places already mentioned, at the holder’s option, and the taxable earnings of the appellant had been seriously reduced each year since the War in consequence of the heavy exchange rates which the company had been obliged to pay upon its half-yearly interest instalments. ...

There is another feature of the case which I have considered, and which I should mention. ...