Majority
By 52 Vict. ch. 37, see.
2, amending " The Supreme and Exchequer Courts Act," an appeal lies in certain cases to the Supreme Court of Canada from courts " of last resort created under provincial legislation to adjudicate concerning the assessment of property for provincial or municipal purposes, in cases where the person or persons presiding over such court is or are appointed by provincial or municipal authority."
By the Ontario Act, 55 Vict. ch. 48 as amended by 58 Viet. ch. 47, an appeal lies from rulings of municipal courts of revision in matters of assessment to the county court judges of the county court district where the property has been assessed.
On an appeal from the decision of the county court judges under the Ontario statutes :
Held, King J. (dissenting)
, that if the county court judges constituted a " court of last resort" within the meaning of 52 Vict. ch. 37, see. 2, the persons presiding over such court were not appointed by provincial or municipal authority, and the appeal was not authorized by the said Act.
Held, per Gwynne J., that as no binding effect is given to the decision of the county court judges, under the Ontario Acts cited, the court appealed from was not a "court of last resort " within the meaning of 52 Vict. ch. 37, sec. 2.
Quere. Is the decision of the county court judges a " final judgment" within the meaning of 52 Vict. ch. 37, sec. 27
MOTION to quash an appeal from the judgment or decision of a court of appeal from a municipal court of revision as to assessment of property, on the grounds :-Taschereau, Gwynne, Sedgewick, King and Girouard JJ.