who tried the case, and such his finding is well sup- COPLEN ported by the evidence, apart altogether from any question of fraud in any person whomsoever. The -appeal, therefore, must be dismissed with costs. Gwynne J.
The Chief Justice was prevented by illness from taking part in the judgment.
Solicitors for the Appellant: Martin & Deacon. Solicitors for the respondent : Tupper, Peters & Gilmour. THE CANADIAN PACIFIC RAIL- - APPELLANT;" *May 22,23.
WAY COMPANY (DEFENDANT).....
*Oct. 8.
AND
THE CITY OF WINNIPEG (PAwIN- RESPONDENT. TIFF) ...
.............
ON APPEAL FROM THE COURT OF QUEEN'S BENCH FOR MANITOBA.
Assessment and taxes-Exemption from municipal rates-School taxes. By-law No. 148 of the City of Winnipeg, passed in 1881, exempted for ever the C. P. R. Co. from " all municipal taxes, rates and levies and assessments of every nature and kind."
Held, reversing the judgment of the Court of Queen's Bench, Man. L. R. 581), that the exemption included school taxes.
The by-law also provided for the issue of debentures to the company, and by an Act of the Legislature, 46 & 47 Viet. ch. 64, it was provided that by-law 148 authorising the issue of debentures granting by way of bonus to the C. P. R. Co. the sum of $200,000 in consideration of certain undertakings on the part of the said company ; and by-law 195 amending by-law No. 148 and extending the time for the completion of the undertaking
* * * be and the same are hereby declared legal, binding and valid. * * * Held, that notwithstanding the description of the by-law in the Act was confined to the portion relating to the issue of debentures the whole by-law including the exemption from taxation, was vali- * :-Sir Henry Strong C.J. and Taschereau, Gwynne, Sedgewick and Girouard JJ.