ANGLIN C.J.C.-We are all of the opinion that the appellant cannot succeed.
The subject of assessment Town or clearly falls within subs. 19 of s. 4 of the Assessment Act
CnTY (R.S.O., 1927, c. 238); and is not taken out by the excep- Co. tion. The movable part of the crane, if it should not be regarded as a chattel and not within s. 1 (h), was, in our view, clearly " machinery used for manufacturing"; and, equally clearly, it was not " machinery used
*
*
* for the production or supply of motive power ". It has, therefore, rightfully been held non-assessable.
The appeal is dismissed with costs.
Solicitors for the appellant: Furlong, Furlong, Awrey and St. Aubin.
Solicitors for the respondent:
Bt,
Bartlet, Barnes,
Aylesworth and McGladdery.
THE NEWPORT INDUSTRIAL Di -APPELLANT;
VELOPMENT COMPANY (PLAINTIFF)
*March 5. AND
*April 30. SUSIE P. HEUGHAN (DEFENDANT) ...... RESPONDENT.
ON APPEAL FROM THE APPELLATE DIVISION OF THE
SUPREME COURT OF ONTARIO
Contract-Landlord and tenant-Action for rent under alleged lease- Whether relationship of landlord and tenant constituted, or any contract made between the parties-Mere negotiation-Offer by signing draft lease as lessee not accepted within reasonable time.
Plaintiff sued defendant for arrears of rent under an alleged lease.
Held, affirming in the result the judgment of the Appellate Division, Ont.,
62 Ont. L.R. 364, that defendant was not liable. The relationship of landlord and tenant had not been constituted between the parties.
On the evidence of what took place, they never got beyond the stage of mere negotiation.
While a draft lease was signed by defendant
(the findings below to this effect being sustained) and the signed copy received by plaintiff, this, under the circumstances, evidenced nothing more than an offer to become lessee upon the terms set forth, and plaintiff could not rely upon that offer beyond a reasonable time; and plaintiff did not itself sign or deliver the lease, or agree to do so except upon a condition never fulfilled, until after such lapse
*PRESENT:-Duff, Newcombe, Rinfret, Lamont and Smith JJ.
Statutes and regulations cited
-
Unresolved citations
- s. 4 of the Assessment Act
- s. 1