At a later date in the case of Montreal (City) v. Atty.-Gen. for Canada; Ex parte Atty.-Gen. for Quebec [1923] A.C. 136, 92 L.J.P.C. 10, the assessment made upon a person as an occupant of Crown lands was upheld. This case was followed in Halifax v. Fairbanks’ Estate and Atty.-Gen. for Canada 1927 CanLII 337 (UK JCPC), [1927] 3 W.W.R. 493, [1928] A.C. 117, 97 L.J.P.C. 11.
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