CAMERON, J.:—By agreement of Counsel this matter was heard at the same time as the case of The King v. Pacific Bedding Company Limited, [1950] C.T.C. 236. The facts in this case do not differ materially from those in the other case, except that the defendants herein are three individuals, shown to be in association in the partnership known as Pacifie Bedding Company ; that the Sales Tax now claimed is for the period January 1, 1946, to October 31, 1947. It is also established that at the trial of the defendants in the Police Court at Vancouver for the recovery of penalties for non-payment of sales tax, Solomon Angel was convicted and the other two defendants acquitted. These variations of facts do not affect the conclusions which I have reached in the other case and which are equally applicable to this case.
There will, therefore, be judgment against each of the defendants for the amounts claimed in the Information filed herein, namely, $3,597.85 for Sales Tax, together with interest thereon as provided by Section 106(4) of the Excise Tax Act to the date hereof.
The plaintiff is also entitled to be paid his costs, after taxation.
Judgment accordingly.