Cemp Inv. Ltd., Re, [1968] N.B. Law News No. 14 (CA)

• Judge: Bridges, C.J.N.B., Ritchie and Limerick, JJ.A.
• Court: Court of Appeal (New Brunswick)
• Case Date: January 19, 1968
• Jurisdiction: New Brunswick
• Citations: [1968] N.B. Law News No. 14 (CA)

Cemp Inv. Ltd., Re, [1968] N.B. Law News No. 14 (CA)

MLB Law News

Ex Parte Cemp Investments Ltd.

In The Matter Of an Application by Cemp Investments Ltd. et al. for an Order of Certiorari

Indexed As: Cemp Investments Ltd. et al., Re

New Brunswick Supreme Court

Appeal Division

Bridges, C.J.N.B., Ritchie and Limerick, JJ.A.

January 19, 1968.

Summary:

Certiorari - City of Moncton Assessment Act - Application granted for an order for certiorari to quash order of County Court Judge dismissing appeal of applicant and increasing the assessment on property of applicant.

The order increasing the assessment is the subject of this application. County Court Judge based jurisdiction to increase assessment on words contained in City of Moncton Assessment Act, clause (e) of section 43 "where the assessment is to be corrected". The ordinary meaning of "correct" is "to make right". Court held that clause (e) must be read with clause (c) of the same section which uses only the words "decide the appeal". Court held that such words cannot be interpreted as giving power to do more than two things, either to allow the appeal by the taxpayer, or dismiss it. Court held that the clause was enacted to provide only for an order reducing the assessment to the Board of Assessors by the Judge of the County Court where an appeal was allowed by him. If the appeal is allowed, he must, where the appeal is for a reduction, determine the amount of the reduced assessment. Application granted with costs taxable under column 4 and County Court Judge's order to be filed with Registrar where-upon it shall stand quashed.

Counsel:

George B. Cooper, for the applicant;

Paul S. Creaghan, for the City of Moncton.

This appeal was heard before Bridges, C.J.N.B., Ritchie and Limerick, JJ.A., of the New Brunswick Supreme Court, Appeal Division, who delivered the following decision on January 19, 1968.