Applying the principles laid down in Henderson v. Eason, supra, McDonald, C.J.B.C. held at p. 695 in the above case as follows: "A roomer does not pay merely rent as such; he is paying not only for a room but for service in the way of care-taking, house-cleaning, bed-making, and the supply of clean bed-linen. The keeper is clearly required to provide capital to run the business, probably more than a farmer is. It is true that the element of speculation and risk is not large; but it is quite possible for a rooming-house keeper to put himself in a position where he must run at a loss, for short periods at least. This danger has been increased by war-time regulations."
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