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Both parties to the appeal have considered the property as being two properties; that is, the Notre Dame frontage to a depth of 100 feet with the building on it is assessed at one rate, and the remainder of the vacant land, 49.5 feet, running back the full depth of the property (116.6 feet) is assessed as ""Arthur Street frontage,’’ and at a different rate. ... The question of future or present possibility of development may perhaps enter into the question of assessment; but what has to be ascertained now is the value of the property at the time of its assessment, and the future or present possibilities of the property is only something which could be considered in connection with every other feature. ...

It seems quite clear that s. 3(e) of the Act contemplates a situation where the taxpayer, for services rendered, receives as salary or remuneration (1) money, and (2) something in addition to the money by way of either (a) a living allowance in money, or (b) the free use of premises for living purposes, or (c) some other allowance or perquisite, all or any of which may as a matter of sense and right be considered as part of the gain, salary or remuneration of the taxpayer. ... I have carefully considered these cases but I do not think they are of any assistance here. ...

John under the authority of legislation in New Brunswick, by language which, in my view, is just as capable of being considered as imposing a tax on property as the "‘subject-matter’’ of the tax as the language of sec. 8 of the Act here in question, he said at p. 616: “ “ From all this it is apparent that the tax to be levied in any year is not a part of the income, as such, of the inhabitant, but a sum of money to be measured by, or in proportion to the amount of his income during the preceding year. ... As stated by Street, J., in In re Renfrew (1898) 29 O.R. 565: “There is no doubt that it was within the powers of our Legislature to have enacted that the property of a deceased person situate outside the Province should be considered in arriving at the aggregate value, ‘ ‘ i.e., for purposes of ascertaining the rate of succession duty. ...

Smith, who delivered the judgment of the Judicial Committee of the Privy Council, said (p. 836):— ‘ " The general scheme of the British North America Act with regard to the distribution of legislative powers, and the general scope and effect of sects. 91 and 92, and their relation to each other, were fully considered and commented on by this Board in the case of the Citizens Insurance Company v. ... After carefully considering the arguments and authorities submitted by counsel, I have come to the conclusion that s. 119 cannot be considered as ancillary or incidental to the collection of the tax imposed by s. 86. ...

The particular section in question, sec. 11 (2), was considered by the Privy Council in Holden v. ... The suggested difficulty disappears, however, when section 66 is considered in conjunction with the sections dealing with the rights of a party assessed who objects to the amount at which he has been assessed for income tax or who considers that he is not liable to taxation. ...

Having regard to the way in which the income account is made up, as already explained, and especially to the appropriations for the reserves mentioned which appear to have been built up by such appropriations from income, it would appear to have been a perfectly natural and reasonable thing to credit both these sums to income account and, this having been done with the assent of the shareholders, it seems to me the net profit in each year, as it appears in the directors’ reports, must be considered to fall within the category of income. ... Apparently the solicitors for the appellants desired to obtain a decision on the point of i, substance, and, no doubt, having the assessment made against the appellant executors was considered a covenient method of securing an adjudication. ...

:—I had read the proceedings below and carefully considered them in connection with the relevant cases in Stroud’s Judicial Dictionary and "Words and Phrases,’’ and could find nothing to complain of in the judgment appealed from either on principle or on authority, and was about to write a judgment in that sense, when the judgment of my brother Henderson was placed in my hands. ... Appellant’s counsel on the other hand urges that the issues in the appeal involve the construction of see. 8(1) of the Act and are therefore properly before and should be considered by this Court. ...

The Dominion Company, as might be expected, considered this as a very serious attack upon its franchise rights and privileges, and its trade, and its directing officers were of the view that it was obliged to contest the action. ... I would refer particularly to a passage from the judgment of Romer L.J. wherein, after a reference to some of the difficulties encountered in determining what are permissible deductions, he proceeded to say (pp. 145-7): "‘At the end of the year 1925, however, all these authorities were considered by the House of Lords in British Insulated and Helsby Cables v. ...

The true purposes and effect of legislation, when revealed to the courts, are indeed very precious elements which must be considered in order to discover its real substance. If it were held that such evidence may not be allowed and that only the form of an Act may be considered, then colourable devices could be used by legislative bodies to deal with matters beyond their powers. ...

Then followed the decision of the Minister and in one paragraph he states:— «The Honourable the Minister of National Revenue having duly considered the assessment and the objections thereto raised by the Appellant, and having reconsidered all the facts connected with the assessment, hereby affirms the same on the ground that the Appellant’s claim to recover out of production its full capital expenditures in bringing the wells into production cannot be conceded, they being capital expenses the deduction of which is prohibited by paragraph (b) of section 6 subsection 1 of the said Act, and that, on the other hand, the allowances made to the Appellant in the assessment herein appealed against on account of depreciation or amortization of the said preproduction capital expenditures, on account of depreciation of capital equipment used in the wells, and on account of depletion or exhaustion of the oil wells are reasonable and fair and have been duly determined by the Minister under and in accordance with the provisions of paragraph (a) of section 5 of the said Act.”’ ... That the facts and circumstances in regard to the taxpayer’s affairs have been considered and the discretionary power referred to in Section 5(a) of the said Act (so far as discretionary power in such circumstances has been provided for by the Statute) has been exercised with respect to depreciation of capital assets and depletion of oil wells, and the allowance made is deemed a just and reasonable exercise of the statutory discretion. ’ ‘ I perhaps should add that in his written argument Mr. ...