Wadsworth, J.

1. This appeal raises the question whether a security bond pledging an oil engine installed as part of a cinema can be deemed to be a transaction relating to immovable property so as to attract the provisions of Expl. 1 to Section 3, T.P. Act. The essential facts are the following: Defendant 5 owned a building which he let for a period of three years to defendants 1 and 2 who installed machinery therein and ran it as a cinema. We are now concerned with a 35 horse-power Petter oil engine which was used to work a dynamo to generate electricity for the apparatus and lighting. It is common ground that this engine was installed by making a concrete base fitted with bolts and attaching the engine to the bolts by means of nuts. The lease of defendants 1 and 2 expired in 1930 and there was a suit by defendant 5 for eviction and arrears of rent. Defendant 5 attached before judgment the machinery on the premises. That suit resulted in a compromise decree passed in October 1930 whereunder defendant 5 agreed to give defendants 1 and 2 a further lease for two years, the arrears of rent to be paid in instalments and there was a provision that in the event of default in payin