In Re Strathcona Fire Ins. Co. v. Lemire Nicol.

les proc6dures afin de permettre h une des parties d'adresser une demande au conseil priv4. Il n'est pas n6cessaire que je s. me prononce sur le mirite de cette requite pour suspension FnE INB. des proc6dures, car je me trouve sans juridiction pour 1'ac- Co. corder.

LmIRE Pour ces raisons, la requite est renvoy6e sans frais. Mignault J. Motion dismissed. DONOHUE BROTHERS REGISTERED I APPELLANT; (PLAINTIFF) ...

*

AND

*May 22,23. THE CORPORATION

OF

THE

*June 18. PARISH OF ST ETIENNE DE LA

RESPONDENT MALBAIE (DEFENDANT)

........

AND

THE SCHOOL COMMISSIONERS )

FOR

THE PARISH

OF

ST.

MIS-EN-CAUSE. ETIENNE DE LA MALBAIE.....

ON APPEAL FROM THE COURT OF KING'S BENCH, APPEAL SIDE, PROVINCE OF QUEBEC

The appellant is owner of a pulpmill located in the municipality respondent. The valuation roll included in the value of the property assessed the value of a large quantity of machinery. The appellant took an action before the Superior Court under Art. 50 C.C.P. to have the roll declared null and void.

Held that the machinery was non-assessable as immovable property under articles 16 (27), 651 and 656 M.C. Idington and Malouin JJ. expressing no opinion.

, that the appellant had the right to take proceedings before the Superior Court under article 50 C.C.P. in order to have the valuation roll declared null. The appellant having been assessed for property non-assessable, the valuation roll was void ab initio and this case falls within the principle of the decision of the Privy Council in Toronto Railway Company v. City of Toronto ([19041 A.C. 809).

Per Anglin and Mignault JJ. The decision in Shannon Realties Limited v. Ville St. Michel ([1924] A.C. 185) applies only when, the subject matter of the assessment being within the jurisdiction of the assessors, the grounds of complaint are illegality, over-valuation or other causes of injustice in the making of the valuation roll (Arts 430, 662, 664 M.C.)

*PRESENT:-Idington, Duff, Anglin, Mignault and Malouin JJ.