Judgment of the Court
;
(oral).-I have read very carefully the opinion delivered by Mr. Justice Barker in the Supreme Court of New Brunswick, and I entirely agree with it. The taxes of 1896, which form the subject of the present action, fall within the same category as those of 1897 in respect to which we gave our former judgment
But putting this entirely out of the question, here we find that Mr. Jones, after having been assessed, applied to the statutory tribunal, the appeals committee of the common council, which had authority to deal with the subject matter, and rendered the decision in consequence of which he paid the taxes now sought to be recovered.
This alone would have constituted res judicata against him, but we have more.
The plaintiff appealed to the Supreme Court of New Brunswick, before making the payment, which he made only after that court had affirmed the Justice.
decision of the appeals committee.
As was suggested by my brother Taschereau, if the Supreme Court had decided the other way, it would have been resjudicata in favour of Jones.
I think the appeal should be dismissed with costs. Appeal dismissed with costs.