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In considering a tax of this nature and imposed in this way, it is to be considered that a contractor is in the business for profit. ... It cannot be considered that he will absorb the tax himself for the amount of the tax as in this case might be the very margin of his profit. ...

"Their Lordships then take Mill’s definition above quoted as a fair basis for testing the character of the tax in question, not only because it is chosen by the Appellant’s counsel, nor only because it is that of an eminent writer, nor with the intention that it should be considered a binding legal definition, but because it seems to them to embody with sufficient accuracy for this purpose an understanding of the most obvious indicia of direct and indirect taxation, which is a common understanding, and is likely to have been present to the minds of those who passed the Federation Act.’’ ... They do not extend, for instance, to a dog tax, which is clearly direct taxation, though the machinery of the excise law might be applied to its collection, or to a licence duty, such as was considered in Lambe} s ease. ...

The question considered by the Judicial Committee was whether or not these boards were agents of the government. ... But there is another point of view from which the controversy in this appeal ought to be considered. ...

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. ...