utrlnllus anos.

PIIIIE 2483 92 lleat St. lilsrlattetewa

THlIRS. - FRI. SAT. MAY 6th - 7th & 8th

TRADE-ll '

Your old Fur Cost and receive s generous al-, lowaneo toward til e purchase of a new Perl- man Fur Coat.

PAYMEHT PLAH

IIIIISET PAY BASH LAY-AWAY

Lavnr Prices Styles Galore

Values Galore

euv now ron llEXT vein SAVE mount-onion rmoss

. .NOW

BROWN SEAL DYED RABBIT . . . . . . . 14.. S 99

MoFARLANE anos.

Opp. Ch'town Hotel

THESE SAME values oin as liAll m SIIMMERSIIJE on Moll. o TllES-MAY 1o s. 11 AT TilE

BARBARA .AHH SHOP

BROWN oven CONEY Now s99 FRENCH S_EAL Mm Mow Now use MUSKRAT HEAD COAT Now use FINE MOUTON summon LAMB Now szee MUSKRAT FLANK cons Now $249 IAOCOON ..... Now sass MINK oven MUSKRAT Now s... NATURAL MUSKRAT Now sass FINE MUSKRAT BACKS Now $450 sulcx PERSIAN LAMB Now stat GENUINE ALASKA SEAL Now $950

a2 Km Se, Charlottetown ‘

ents Dlivered In i Windsor Company Case

llbiiowing is the text of the judgments deiivccd in the du- prelae Oourt of Oauodl. Ottawa. inthotaxsppealeaaaell.w. Wit-labor ComPIBY. Ltd. vs. the City of Citariottetown:

Oorasu: Kerwin, ‘Iuschereau. Band. Kelloek and boobe- J-l. Kerwin J.:

3y section so of the Qty of Charlottetown Incorporation Act. being chapter 31 of the Statutes o! i981 of the hovlnoe of Edward Island, all real and per- sonal property Within the City lim- its is liable to taxation encept such as are and to the extent only that any may be exempt or exempted under the providons of the Act. Secéiras 05 provides:-

“ person in possession of personal property at the time of the valuation of the same, shall he deemed the owner of such property in case the real owner has not been assessed therefor, and the property shall be liable for the rates and tues assessed in his name; pro- vided that no property in transit or awaiting shipment abroad shall be assessed; and provided also. ihst no Property shall be assess- ed lmlees its value amounts to two hundred dollars." .

The canned lobsters and other fish of the appellants in its ater Street premises in Charlotte own were assessed during the latter part of 194.5 for the year 1946 at $20,000. and the question in dis- pute in the present appeal is whether such goods are exempt by virtue of the first proviso in sec- tion 65. It is common ground that “abroad" means outsidp the Island whether within or out of Canada and that the canned goods are not "property in transit." and. there-

oussvmu.

liugswerthiWhitlsagnI-idge- water (m1) 1 13-bit. all. what that expression as used here eon- u a single movement from-dﬂintndsetinatinninwhich tbegoodsareiutiaaoontrelolthe

warehouse were " not "awaiting mm- Inmm m" gummy, but

tahrosd." lihiukthaeoueiusiouualat the

‘lhopointisadiilﬂouitoueblst “u; 75.09.3314‘. u; relation upon considers"

rsaaotepln- tothogooﬁzmtltlottotﬂlt. ion that the appellant has failed ‘ u“ gg u» an»: itself within u» u: w‘ " m‘ exemptions. I agree that “or” in“... distributive (see in Re HD1063 (1.061) Oh. 958. affirmedby the Rouse o! Lordasub non Chicheeter Diocesan mud and Board of Fin- snoa v. Simpson (1044) Al. 341). and therefore the last leg of the proviso connotes something be- yond the cleaning to be attributed

E a

portatiou: they are held there, as

to the first. 'However goods might p vwy well be not "in transit" and

also hot “awaiting shipment."

they must be somewhere, for the of mnotions

which are essential peolinrinsries ‘ “ ; they are there

to tr r Section d6. without the second ‘ 1mm" m; lmplmm, b“; “q”. diQoaal.

proviso. first appeared in 1885 as

section 31 of chapter 8 of that yeah

at a time when commerce between

the Island and mainland was much more difficult than at present. and particularly during the months, and it screens reasonable

winter

Ielloob and

n that the legislature had those au- ‘ '-°°"°- "v "l" ‘°"""‘ ‘Y’ 3"‘

ficultiea in mind in enacting the legislation. Again, the appearance of the Proviso in question in a section enacting that the person in

possession of personal property at

the time o! its valuation should be deemed the owner in case the res! owner had not been assessed there- for, indicates the transitory nature of the “awaiting” that was en- visaged by the legislature which in my view never meant to include such a case as this where, to use the words of the Board of Appeal. there was a. “permanency of in- ventory." The appeal should be dismissed with costs.

YUSTICE RAND

Judgment of Taschereau and Rand. JJ. was delivered by: Rand.

for. the neat point for determine- '7'

tion is whether under the cir- cumstances the goods are "await- ing shipment." The Supreme Court cf the Island, by an equal division, affirmed the decision oi’ the Board of Awpeal but gave special leave to the Company to bring the case to this Court. ‘

Company Activities

The Company is engaged in buy- ing and selling at wholesale (among other goods) canned fish; chiefly (in value) lobsters. Its head-office is in Montreal but it has an estab- lishment on Water Street in Char- lottetown to which the fish is sent from various packing establish- ments in the Maritime Provinces

and the Magdalen Islands. In Charlottetown its employees grade the products. label the cans, as- semble them in boxes and cartons. and stencil the packages. The per- manent staff consists of seven. augmented by about twenty to as- sist in labelling. from September to January inclusive. The value of the stock on hand was very sub- stantial from May to December 1046, while, for the remeinina’

to about H7900. The orders for the sale of the fish would be tal- en by the company in or from Montreal and relayed to its Char- lottetown office. ‘To fill these ord- ers, the goods on hand were not necessarily shipped out in the order la which they had been're- delved-the nutter of selection depending to a greet extent upon the quality demanded. while an occasional order might be receiv- ed direct from the Island by the Cr rlottetown office, practically the entire stock would be disposed of "abroad."

‘Under these circumstances. were the goods “awaiting shipment?" while sdmittlm the ane's that rests on a. party claiming to 11E within an exception from taxa- tion. the Chief Justice of the Is- land considered that the "or", be- fore the phrase in question, was distributive, and decided that on the proper construction of the phrase. property is held for ship- ment abroad if that is the purpose for which the owner or possessor is holding it-snd that, whether to a. purchaser or broker or stor- age depot. and whether by the first available transport or at such times as favourable markets and storage conditions dictate. On the other hand. Macﬂuigan, J., concluded that the more inten- tion to export wsa insufficient and that taking u» words in their

natural and ordinary meaning. the goods in stofage in the Company's

, the value ranfrom N00“

The a llant. has its head office in Mon cal and is licensed in carry on what is known as an as- sembling business“ in Charlotte- town, P. E. I. e assembling is oi canned lobsters and fish pur- chased from packers along the shores of the Maritime Provinces, Newfoundland and the Magdalen islands. The goods upcn arrival

‘in Charlottetown are tested, clas- sified, labelled and stored; under the license, they may be sold to retailers or wholesalers in Prince Edward Island but not to individ- ual consumers. Contracts for sales to points outside of the Province are made at the head office and shipments from Charlottetown fol- low directions from that oﬂice. The fishing season commences in

and along different

parts of the coast continues until are generally disposed of by March or reaches its

the Spring, late Autumn, and the stocks

April. The storage maximum about September.

The City of Charlottetown has assessed these goods under section

65 of the charter:-

"dl. The person in possession of personal property at the time of the v luatlcn of. the same. shall ed the owner of such pro- 96ft? in case the real owner has not been assessed therefor, andthe property shall be liable fo‘: tile in his name; provided that no property ln transit or awaiting shipment abroad shall be assessed; and pro- vided also. that no property ‘shall be assessed unless its value am-

bs de

rates and taxes assessed

cunts to two hurldred. dollars."

The controversy arises upon the interpretation of the proviso "that no property in transit or awaiting

shipment abroad shall be assess- ed"

The contention of the company is that these goods are either in "transit" or are "awaiting ship- ment abroad"; and that the pur- pose of the provision is to encour- age business abroad, which would be defeated by the taxation in this case. -

Respondent's Case

For the respondent, it is Argued that the proviso was introduced into the section in 1887 at a time when shipments from the Island could not be made dining the clos-

ed season of navigation; and that the goods intended to_be exempted are those "awaiting shipment a-

broad". as the language implies, because of the exigencies of trans- portation. '

I think it impossible to treat

the Ioods as “in transit": 1-fol-

mAliREF

look. I.

‘nus u an appeal from thejudg- msnt of the Oourt of Prince Edward Island which- on an equal division dismissed an ap- peal from the Board of Appeai affirming an assessment in respect ‘of the stock of lobsters and can- » ned fish of the appellant company for the yesr i940.

The facts are not in dispute. The appellants are dealers in ldbsters, and other canned nah which zheyl purchaselfrom the packers during the fishing season, holding them in their vvI-YQAIDUSB iu Charlotte- town until they receive orders from the appellants heed offbe in Montreal as to the disposition of 1 the same. 'I‘be goods are eventually

shipped out of the Province to various points, mostly in carloed lots. The stock is low during the winter months but in the summer and fall it is quite large.

The largest stock in the ware- house in Charlottetown in 1946 was in the month of September and the value of the canned fish in that month amounted to almost saeoooooo. while in the monttTof April the stock was as low as $800.00. The warehouse in Char- lottetown had not general instruc- tions to ship the goods to Mont- real or any other outside point but the goods were shipp¢d as and when specific instructions from Montreal were received. The sp- peliant company had a. general intention to export the goocn from the Province but it could change its mind at any time and dispose of the same to dealers in the Pro- vince.

The relevsn ‘ 3‘ ‘stion is con- tained in the following sections of Chapter 31 of the Statutes of ‘.881. being An Act to Consolidate and Amend the Several Acts Incorpo- rating the City of Charlottetown.

“Section 50. All real and per- sonal p y within the City Umita sha be liable to taxation except such as are and to the ex- tent only that any may be exempt or exempted under the provisions of ‘The City of Charlottetown In- corporation Alct’. ‘

"Section 65. The person in pos- session o! personal property at the time of the valuation of the same shall be deemed the owner of such Property in cue the real owner has not been assessed therefor, and the property shall be liable for the rates and taxes assessed in his name; provided that no property in transit or awaiting shipment abroad shall be assessed; and pro- vided also, that no property shall be assessed unless its value am- ounts to two hundred dollars."

The controversy tuma upon the proper construction of the words “awaiting shipment abroad" in the nrstprovisoioaectiooaﬁ. Itis common ground that "abroad" means "of! the Island". It is not. contended by the appellant that i318 ﬂoods assessed were "in tran- sit” within the meaning of the legislation.

Appellant's Contention

The appellant does contend. hW/tvﬂi‘. and this contention um» mﬂvted by Campbell, 0.1.. in the Court MIMI, thlt as to property llfld exclusively for the purpose of

Vipmant oﬂ the Island, whether before or after sale alhi whether by the ma. available means of transport or at. such times ea fav- ourabietmarkots and storage cou- dltione dictate, the exemption ap-

m . goods were labelled either withtbe appellant's own label or with par- ticular labels of its customers and that they were then held until in- structions were received from the

head office in Montreal to ahipout

in pacific lots. 0n this evidence the respondent therefore contends that the goods, on receipt by the appellant, were not goods merely awaiting shipment but were held for the performance of the above operations and until sale or lsub- ieot to the decision of the appel- lant to place in another location oﬂ the Island without prior sale. He contends that when the stat- utory provision was drst enacted in 1%. the lelislatlueAlsd inlnind the faehthat shipment from the Island being literally by ship in all cases was subject to the inev- itable delays consequent upon ship- ping not being always immediately available. l Counsel aaye that while the

word "in transit or awaiting ship- .

ment abroad" ‘ale disjunctive, nonetheless the collocation of the two phrases lends s. colour to the words "awaiting shipment" which they might not have standing alone and that the last mentioned words were merely used to ‘cove: the case of goods which while not actually in transit would have been so. had the commencement of their transitus not been delayed because of the fact that transpor- tation for them was not iuunedli- ately available. It was this view which in essence found favourwith MacGuigan, J. With this I re- spectfully acme. ,

Evidence Cited

As the evidence shows, the goods on receipt by the appellant at its warehouse awaited the further ac- tion of the appellant in testing. labelling and packing and the de- cision as to ultimate “ , ‘ While in a general sense. the goods were awaiting their ultimate ship- ment it is not shown as-to any of the stock here on question that it awaited shipment in the sense that it was awaiting suitable means of transportation and in my opinion the appellant has not brought lt- self within the exempting clause.

To give to the statutory lang- uage the eﬂect contended for by the appellant would be in my opinion to strain the language be- yond the intention of the legislat- ure as gathered from the language used and the context in which it is found. To take a case suggested cu the argument. if a mail order house were to maintain a. stock in a was house in Charlottetown for the purpose" of filling orders by mall received from the mainland or Newfoundland, or elsewhere of! the Islsudpordcrs-from the Island itself being handled otherwise, say for instance by retail from stock maintained in other premises, the mail order stock would be exempt if thelappellantu contention were to be accepted. m my opinion willie such stock would be in one sense awaiting shipment of! the Island. it would not be awaiting shipment in the sense in which those words are used in the stat- ute herein questioned.

It is sufficient for the purposes of the present case to hold that the goods here in question have not, upon the evidence been brought within the exemption. It is not necessary to decide within what particular limits the exemp- tion would apply or whether, e.g., goods held for transportation by a particular conveyance would be outside the - because an earlier conveyance could have been obtained. Each case will have to be decided upon its own circum- stances.

I would therefore dismiss the appeal with costs.

Miehlgan- And Ontario Face iill Shortage

(By The Associated Press) WASHINGGON, May S-Miolti- gan will be\ up against “

serious oil shortage next winter, Donald leopard. state fuel admin-

ﬁl l

ﬁhii-e

‘IIQWER MIST

Blue Gross, one oi the world's great lrogrclrlces, in o delightful alter-both mist by ’

Use it lavishly to keep you ﬂower-trash throughout the (icy

liili GIASS FLOWER MIST . . 1.50, 2.15 l 4.40 WITH ATOMIZII a e 1.15

MGDRE €~ PP-‘LEOD Mild

istrator, said today-

Detrolt and the rest of the state will auﬂcr “an industrial break- down of much greater severity" than last winter unless Michigan receives an adequate supply of natural gas, he said.

Southwestern Ontario also will

be seriously adected because u the large amounts of United States gas required in, some industriu

there.

Oil and gas are part of the some picture because. if gas is short, all

is used to make it.

Let gorgeous

JEW

say.

Many Smurf Watches!

She'll love a Bul- ova watch-mari-

ly styled and completely de- peudsble.

_'ﬁwilt’alnuliin we. . . . beautifully

f S4"

Dainlliy ‘an revel. geld Iliad shale.

;——-_~.

'\l~,l..-\~\i:‘ll>@*

'3'!

and \

_I.RY.

lent] 14k gold ring i . . . Torso qertliing ' diamond.

$7500

ﬂggulllul GU10!‘ watches -- Wm‘ accurate Pmldtm movement. F" tifetluse scﬂlw-

$29J$ up

Cemrnunit) . suvtsrlm .

Atooaa M" i“: Tu“? n-ellt“ slam. WM" lieu all N°"“"' sue. - .