Resolved that it is expedient to introduce a measure to amend the Special War Revenue Act. chapter one hundred and seventy-nine of the Revised Statutes of Canada 1927 and amendments thereto and to provide:-
1. That subsection 1 of section 83 of the said act be struck out and replaced by the following:
"1. There shall be imposed, levied and collected the following excise taxes:
(a) a tax of fifteen cents per gallon on wines of all kinds, except sparkling wines, containing not more than forty per cent of proof spirit;
(b) a tax of one dollar and fifty cents per gallon on champagne and all other sparkling wines."
2. That schedule XI to the said act be amended by adding thereto as paragraph 4 thereof the following:
"4. Carbonic acid gas and similar preparations to be used for aerating non-alcoholic beverages... two cents per pound."
3. That schedule III to the said act being the list of articles exempted from the consumption or sales tax be amended
(a) by striking out under the heading of "foodstuffs" in the sixth line the words: "fish and products thereof;" and replacing them by the following words: "fish and products thereof, not to include canned fish;"
; (b) by striking out under the heading of "foodstuffs" in the tenth and eleventh lines the words: "meats, salted or smoked (not to include the same when chopped, ground, parboiled or spiced);"
(c) by striking out under the heading of "miscellaneous" in the first line the word "electricity" and replacing it by the following words: "electricity, except when used in dwellings:"
(d) by striking out under the heading of "miscellaneous" in the fourth and fifth lines the words: "gas manufactured from coal, calcium carbide or oil for illuminating or heating purposes;" and replacing them by the following words: "natural gas and gas manufactured from coal, calcium carbide or oil for illuminating or heating purposes, except when used in dwellings;"
4. That any enactment founded on this resolution shall be deemed to have come into force on the twelfth day of September, one thousand nine hundred and thirty-nine and 'to have applied *to all goods imported or taken out of warehouse for consumption on and after that date and to have applied to goods previously imported for which no entry for consumption was made before that date.
Resolution agreed to.