Thurlow, J:—This appeal from reassessments for the years 1946, 1947 and 1951 to1957 inclusive was heard at the same time as the appeal in file number A-53-72 of Mark G Smerchanski and so far as applicable the same submissions were put forward on behalf of this appellant as for the appellant Smerchanski. For the reasons given in the Smerchanski appeal, a copy of which is filed herewith, this appeal also fails and in my opinion should be dismissed with costs.
Mackay, DJ:—For the reasons given by Thurlow, J and myself in the Smerchanski case, I would dismiss the appeal with costs.
Bastin, DJ:—This appeal from the reassessment for the years 1946, 1947 and 1951 to 1957 inclusive was heard at the same time as the appeal in file number A-53-72 of Mark G Smerchanski and so far as applicable the same submissions were put forward on behalf of this appellant as for the appellant Smerchanski. For the reasons given in the Smerchanski appeal, a copy of which is filed herewith, I would allow this appeal with respect to the first question with costs in the cause.