making the same complaint; and I think everybody is advancing the same complaint against the Dominion government. I regret sometimes to see the rather partisan spirit which characterizes discussions of this character, and I have no wish personally to display any of that spirit. I think it makes very little difference whether we have a Conservative government or a Liberal government in office; the question of taxation has got to be met; revenue must be raised to meet the necessary expenditure, and the question arises what is the fairest method to adopt. Personally I know of no fairer method of raising revenue than that based on the ability to pay, and the income tax meets that particular requisite.
Now, I want to deal more particularly with the resolution which has been placed before the House, and especially one particular part of it. The motion wishes " to restore to the municipalities their former exclusive rights and prerogatives to this form of taxation." This is the first time I have ever heard it stated that the collection of income tax was the exclusive prerogative of municipalities. If I understand anything about municipal government in Canada it is a fact that municipalities receive their charters from the provincial government, and that the rights of municipal taxation are distinctly set forth in those charters. That is true of the city of Toronto; it is equally true of the city of Winnipeg in which I am interested. The government of Manitoba has been asked for a number of years to allow the city of Winnipeg to levy a local income tax. Each year the request was made it met with refusal until a couple of years ago, when the provincial government itself imposed an income tax in Manitoba. I say that for all purposes of taxation a local income tax is bound to be a failure. It cannot be a success because it is far too restricted in its area; and if you tax a man who is living in a certain municipality he will probably move over into the next municipality where there is no such tax in force. If I understand the taxation law in effect in the province of Ontario this particular tax is not an income tax, it is an optional form of taxation. For example if a person, say, in the city of Toronto, has a certain amount of property, and is liable on real estate assessment as well as for income tax he pays the tax which happens to be the higher of the two.
An hon. (MEMBER: That is not the case.