Lord Radcliffe.-

This is an appeal from a judgment of the Supreme Court of Canada dated 18th June 1947. The Supreme Court judgment had reversed a judgment of the Court of Appeal for the Province of Manitoba dated 19th September 1945, and by so doing had restored a judgment of the Court of King's Bench in Manitoba dated 10th March 1943. The purpose of the appeal to their Lordships therefore is to upset the judgment of the Court of King's Bench.

2. The proceedings originated with an appeal by the respondent under the appellate procedure provided by the Income Taxation Act of Manitoba. A part of the respondent's business being carried on in Manitoba and the respondent being a corporation or joint stock company, the head office of which was outside the Province, the appellant made assessments to income-tax upon the respondent in respect of the years 1936-1939 inclusive. The respondent objected to these assessments as being excessive in amount, and, so objecting, put in motion the procedure provided by the Act, first by serving a notice of appeal upon the appellant himself and then, on the appellant refusing to allow the objection and to reduce the assessments, by appealing to the Court o