Resolved, that it is expedient to introduce a measure to amend the Excess Profits Tax Act, 1940, and to provide- 1. That the rates of tax as set out in the Second Schedule to the said Act be repealed and the following substituted therefor: "First part- Ten per centum of the profits of corporations and joint stock companies and fifteen per centum of the profits of all persons other than corporations, before deduction therefrom of any tax paid thereon under the Income War Tax Act. "Second part- One hundred per centum of the excess profits. "Third part- Twelve per centum of profits of corporations and joint stock companies before deduction therefrom of any tax paid thereon under the Income War Tax Act." 2. That in computing the amount of excess profits subject to the tax of one hundred per centum, corporations be allowed to deduct such portion of the income tax and the tax payable under the Third Part of the Second Schedule to the Excess Profits Tax Act as the excess profits bear to the total profits. 3. That the exemption from excess profits tax of corporations with profits not in excess of five thousand dollars be limited to an exemption from the tax under the First Part or the Second Part of the Second Schedule but that such corporations be subject to the tax under the Third Part of the Second Schedule, namely, a tax of twelve per centum of profits. 4. That there shall be refunded to the taxpayer in accordance with paragraph five of these resolutions an amount equal to twenty per centum of the profits above the point at which the tax calculated under the First Part of the Second Schedule is equal to the tax calculated under the Second Part of the Second Schedule, provided that the said profits have been paid by way of taxes under the Income War Tax Act and the Excess Profits Tax Act, 1940, to the Receiver General of Canada. 5. That the refundable portion of any tax exigible under any enactment founded on these resolutions shall be repaid to the taxpayer or

The Budget-Mr. Ilsley.

to his legal representatives, after the cessation of hostilities between Canada and Germany. Italy and Japan, and in the following manner: The refundable portion of the tax in respect of the profits of 1942 and fiscal periods ending therein shall be repaid at such times and in such instalments as the Governor in Council may determine but not later than the end of the second fiscal period of the Government commencing after the said cessation of hostilities: the refundable portion of the tax in respect of the profits of 1943 and fiscal periods ending therein shall be repaid at such times and in such instalments as the Governor in Council may determine but not later than the end of the third fiscal year of the Government commencing after the said cessation of hostilities and so on in respect of the refundable portion of the tax on the profits of successive years or fiscal periods. The date of the cessation of hostilities shall be deemed to be the date of a proclamation issued under the authority of the Governor in Council declaring that, for purposes of the said refund, the war no longer exists. 6. That the tax payable by a corporation shall be paid by monthly instalments during the six months immediately prior to the close of its fiscal period and the six months immediately subsequent to the close of its fiscal period- (a) as to the first six months, one-twelfth of the estimated tax, having regard to the previous or anticipated current year's income, applying the current year's rates, and (b) as to the second six months, one-sixth of the tax (after deducting therefrom the previous six months' payments) having regard to the income, and applying the rates of the taxation year; This shall be applicable to the tax on profits of fiscal periods ending on and after 31st December, 1942. Any additional tax found due over that estimated or declared by the taxpayer shall be paid immediately upon assessment, together with interest at five per centum, after four months from the close of the fiscal period. 7. That the definition of "standard profits" be amended to exclude therefrom dividends deemed to have been received under the provisions of section nineteen of the Income War Tax Act. 8. That if the Minister of National Revenue is satisfied that the taxpayer has not commenced business prior to the second day of January, 1939, he shall direct that the standard profits be ascertained by the Board of Referees. 9. That the revenue losses in any business of the immediately preceding year may be allowed as a deduction. 10. That the income of any company derived from the production of base metals or strategic minerals shall be exempt from taxation hereunder if the company first came into production during the period of three years commencing the first day of January, 1943, and such exemption shall extend to the income of the first three fiscal periods of twelve months each of any such company following commencement of such production. 11. That any enactment founded upon (a) resolutions Nos. 1, 2, 3 and 4 shall apply to one- [Mr. Ilsley.} half of the profits of the calendar year 1942 and to the profits of all subsequent periods, provided that in the case of the fiscal period ending after June 30, 1942, and prior to December 31, 1942, the said enactment shall be applicable to that portion of the profits of any such fiscal period which the number of days therein after June 30, 1942, bears to the total number of days of such fiscal period, (b) resolutions Nos. 7 and 8 shall be deemed to have come into force at the commencement of the said Act, and (cl resolution No. 9 shall apply to the profits of 1943 and fiscal periods ending therein.

Resolved, that it is expedient to introduce a measure to amend the Dominion Succession Duty Act and to provide- 1. That superannuation benefits granted by the Dominion, the Provinces or any superannuation or pension fund or plan shall be subject to succession duty; 2. That one-half of the estate may be given to charitable organizations in Canada free of succession duty; 3. That the exemption in respect of gifts made prior to the 29th day of April, 1941, shall be allowed only in respect of gifts which are absolute and without any reservation of benefits to the donor; 4. That officials of foreign countries accredited to Canada owning real estate in Canada for residential purposes, shall in respect of such residential property be exempt from succession duty, if the country they represent grants similar relief; 5. That the proceeds of life-insurance policies, including annuity contracts, shall be exempt from duty if the deceased was domiciled outside of Canada at the time the contract was entered into and at the time of his death and further that the beneficiary also was resident outside of Canada at the time of the death of the deceased; 6. (a) That executors be protected against court action by successors having any interest in expectancy in the property of the deceased if the executor elects to pay the duty in respect thereof at the time of death and not at the time when the expectancy falls into posssesion. (b) That in order to secure payment of the duty a statutory lien be provided for in respect of any real or immovable property in Canada owned by any person who dies domiciled outside of Canada. 7. That executors be permitted to pay out. without the consent of the Minister, sums not in excess of- (1) $1,500 in the case of moneys payable (a) under any contract of insurance; (b) by any friendly society; or (c) under any superannuation or pension fund or plan. (2) $500 in the case of moneys payable (a) out of any bank account; or (b) out of any trust or loan company's deposit account; or (c) in satisfaction of wages or salaries. 8. That the foregoing resolutions shall apply from the commencement of the Dominion Succession Duty Act. The Budget-Mr. Ilsley.

Resolved, that it is expedient to introduce a measure to amend the schedule to the Excise Act, 1934, and to provide: 1. That the duty of excise on spirits distilled in Canada be increased from seven dollars to nine dollars per proof gallon, provided that duty paid spirits owned by any distiller at the close of business on the twenty-third day of June, one thousand nine hundred and forty-two shall be subject to the following additional duty of excise on every gallon of the strength of proof two dollars and so in proporton for any greater or less strength than the strength of proof and for any less quantity than a gallon. 2. That the duty of excise on Canadian brandy be increased from six dollars to seven dollars per proof gallon, provided that duty paid Canadian brandy owned by any distiller at the close of business on the twenty-third of June, one thousand nine hundred and forty-two shall be subject to the following additional duty of excise on every gallon of the strength of proof one dollar and so in proportion for any greater or less strength than the strength of proof and for any less quantity than a gallon. 3. That duty of excise on beer or malt liquor brewed in whole or in part from any substances other than malt be increased from thirty-five cents to forty-five cents per gallon. 4. That the duty of excise on malt manufactured or produced in Canada or imported be increased from twelve cents to sixteen cents per pound. 5. That the duty of excise on malt syrup manufactured or produced in Canada be increased from eighteen cents to twenty-four cents per pound and malt syrup imported into Canada and entered for consumption be increased from thirty cents to forty cents per pound. 6. That the duty of excise on Canadian raw leaf tobacco when sold for consumption be increased from ten cents to twenty cents per pound actual weight. 7. That any enactment founded upon the foregoing resolution shall come into force on the tw-enty-fourth day of June, one thousand nine hundred and forty-two.

Resolved, that it is expedient to introduce a measure to amend the Special War Revenue Act and to provide: 1. That the tax-on telegraph dispatches be increased from five cents to seven cents upon each dispatch transmitted. 2. That the tax on long distance telephone calls be increased from ten per cent of the charge made to fifteen per cent provided, however, that upon long distance telephone calls made from any public pay station there shall be paid in lieu of the tax hereinbefore provided for, the sum of five cents for each such call for which a charge of more than fifteen cents and not more than forty-five cents is made, and five cents for each additional charge of thirty-five cents or any fraction of thirty-five cents: and provided further that the tax imposed shall in no case be greater than seventy-five cents on any one call. 3. That there shall be imposed, levied and collected an excise tax of twenty-five cents per month on each telephone extension in any dwelling house, apartment or other domestic establishment. 4. That the tax on railway, vessel, bus and aircraft tickets or right of transportation be increased from ten per cent of the charge made to fifteen per cent; provided, however, that the said tax shall not apply on the charge for a ticket or right of transportation, if the regular one-way charge is seventy-five cents or less. 5. That the tax on pullman or parlour-car seats be increased from ten cents to fifteen cents. 6. That the tax on berths in sleeping cars or on other sleeping accommodation on railway trains be increased from ten per cent of the charge made to fifteen per cent; provided, however, that in no case shall the tax imposed be less than thirty-five cents. 7. That the excise tax on cigarette paper be increased from five cents for each one hundred leaves or fraction thereof to six cents. 8. That the excise tax on cigarette paper tubes be increased from ten cents for each one hundred cigarette paper tubes or fraction thereof to twelve cents. 9. That there shall be imposed, levied and collected an excise tax of one cent for each five cigarettes or fraction of five cigarettes contained in any package of cigarettes manufactured or imported into Canada. 10. That there shall be imposed, levied and collected an excise tax of one cent per ounce actual weight or fraction thereof on manufactured tobacco of all descriptions, except cigars or cigarettes, manufactured or imported into Canada. 11. That the excise tax on playing cards be increased from fifteen cents per pack to twenty cents per pack. 12. That the excise tax on wines of all kinds, except sparkling wines, containing not more than forty per cent of proof spirit be increased from forty cents per gallon to fifty cents per gallon, and that the excise tax on champagne and all other sparkling wines be increased from two dollars per gallon to two dollars and fifty cents per gallon. 13. That paragraph (a) of subsection four of section eighty-six of said Act is repealed and the following substituted therefor: "4. (a) There shall be imposed, levied and collected an excise tax of 25 per cent upon the current market value of all dressed and/or dyed furs,- (i) imported into Canada, payable by the importer or transferee who takes the goods out of bond for consumption at the time when the goods are imported or taken out of warehouse for consumption; or (ii) dressed and/or dyed in Canada, payable by the dresser or dyer at the time of delivery by him." 14. That there shall be imposed, levied and collected an excise tax of 20 per cent payable by excise stamps on any charge for admission, cover charge, charge for meals, refreshment service or merchandise, or otherwise, which is payable by a person attending any dance hall. 44561-22SJ The Budget-Mr. Ilsley.

night club, cabaret or similar place of entertainment which provides a combination of any two of the following features: dancing by patrons, sale of alcoholic beverages, entertainment by paid performers. 15. That in addition to any other duty or tax which may be payable under the said Act, or any other statute, there shall be imposed, levied and collected from the consumer or user a retail purchase tax payable by excise stamps in respect of the goods mentioned in the Schedule hereunder, purchased or imported by the consumer or user, at the rate set opposite each item in the said Schedule, computed on the retail selling price, if the goods are purchased in Canada, and on a valuewhich includes all other duties and taxes if the goods are imported by a consumer or user, provided that the said tax shall not apply to goods of which the total retail selling price or the total cost to the consumer or user is not in excess of one dollar, in the case of any item mentioned in subparagraphs 1, 2, 4, 7 and 8 of the said Schedule, or in excess of fifty cents in the case of any item mentioned in sub-paragraphs 3, 5 and 6 of the said Schedule: 1. Trunks; suitcases: bags and luggage of all kinds; purses; handbags; jewel cases; brief and catalogue cases; dressing and toilet cases; shopping bags, except paper bags; golf and other sports bags; all the foregoing whether fitted or not, 25 per cent; 2. Clocks and watches adapted to household or personal use, 25 per cent; 3. Articles commonly or commercially known as jewellery, whether real or imitation, including diamonds and other precious or semiprecious stones for personal use or for adornment of the person: goldsmiths' and silversmiths' products including all gold, silver, ohromium or other plated ware and pewter ware, 25 per cent; 4. Articles of all kinds made in whole or in part of ivory, jet, amber, coral, mother of pearl, natural shells, tortoise shell, jade, onyx, lapis lazuli, or other semi-preoious stones, 25 per cent; 5. Articles of cut glassware, crystal glassware, cut or not, etched glassware, metal decorated glassware or marble, twenty-five per cent; C. Articles of china, porcelain, earthenware, stoneware or other pottery ware, except articles for use in the preparation or serving of food or drink, twenty-five per cent; 7. Ash trays; tobacco pipes; cigar and cigarette holders; cigarette rolling devices and other smokers' accessories, not to include lighters, matches or tobacco, twenty-five per cent; 8. Fountain pens; propelling pencils; desk sets and all other desk accessories, twenty-five per cent. 16. That immediately after the word "cameras" in section five of Schedule I to the said Act, be added the following words: "photographic films and plates; projectors for slides, films or pictures; except those designed exclusively for industrial or professional photographers' use, twrenty-five per cent." IMr. Ilsley.] 17. That section eight of said Schedule I to the said Act be repealed and the following substituted therefor: "9. Beverages consisting of unfermented fruit juices (not including grape and other native fruit juices where at least ninety-five per cent of the products sold consist of pure juice of the fruit) and imitations thereof, carbonated beverages or aerated waters and all other compounded or mixed soft drinks, put up in bottles for sale, twenty-five per cent and one cent per bottle." 18. That the said Schedule I to the said Act is further amended by adding at the end thereof as Sections ten and eleven the following: "10. Chocolate, candy and confectionery which may be classed as candy or a substitute for candy, thirty per cent." "11. Chewing gum, thirty per cent." 19. That the rate of excise tax on cigars mentioned in paragraphs (a) fb) (c) (d) and (e) of section one of Schedule II to this Act be increased by twenty-five per cent. 20. That section two of the said Schedule II to the said Act be repealed and the following substituted therefor: "2. Sugar, etc.:- (a) Materials enumerated in customs tariff items 134, 135, 135a, 135b, one and one-half cents per pound; (b) Materials enumerated in customs tariff items 139 (except glucose and grape sugar) 140 (except molasses), two cents per pound; (e) Glucose and grape sugar (except when for use exclusively in the manufacture of leather and artificial silk), one cent per pound." 21. That the excise tax on carbonic acid gas and similar preparations to be used for aerating non-alcoholic beverages be increased from twenty-five cents per pound to fifty cents per pound. 22. (1) That the tax imposed upon mutual companies authorized under the laws of the Dominion of Canada or of any Province thereof to transact the business of insurance, other than life insurance, on the premium deposit plan, and the tax on every exchange so authorized shall be increased from two per centum to four per centum upon the net premiums received by it in Canada during the calendar year 1941 and each calendar year thereafter. (2) That the tax imposed upon mutual companies, other than those mentioned in subparagraph (1) hereof, and upon associations of persons formed upon the plan known as Lloyds', authorized under the laws of the Dominion of Canada or of any Province thereof to transact the business of insurance, other than life insurance, be increased from one per centum to three per centum upon the net premiums received by it in Canada, less net premiums paid for reinsurance to companies or associations to which the tax authorized by this subparagraph or subparagraph (3) hereof applies during the year 1941 and each calendar year thereafter. (3) That the tax imposed upon every company, other than those mentioned in subparagraphs (1) and (2) hereof, authorized under the laws of the Dominion of Canada or of any Province thereof to transact the business of insurance, other than life insurance, shall be increased from one per centum to two per

The Budget-Mr. llsley. 3601. centum upon the net premiums received by it in Canada, less net premiums paid for reinsurance to companies or associations to which the tax authorized by this subparagraph or subparagraph (2) hereof applies during the year 1941 and each calendar year thereafter. (4) That there be imposed upon every company authorized under the laws of the Dominion of Canada or of any Province thereof to transact the business of life insurance, a tax of two per centum upon the net premiums received by it in Canada, less net premiums paid for reinsurance to companies or associations to which the tax authorized by this subparagraph or subparagraphs (2) or (3) hereof applies during the year 1941 and each calendar year thereafter. 23. (1) That any enactment founded on paragraph twenty of these resolutions shall be deemed to have come into force on the sixteenth day of February, one thousand nine hundred and forty-two. (2) That any enactment founded on paragraph fourteen of these resolutions shall come into force on the first day of July, one thousand nine hundred and forty-two. (3) That any enactment founded on paragraphs one to thirteen inclusive, paragraphs-fifteen to nineteen inclusive and paragraph, twenty-one of these resolutions, except as hereinbefore provided, shall be deemed to have come into force on the twenty-fourth day of June, one thousand nine hundred and forty-two and to have applied on all goods imported or taken out of warehouse for consumption on and after that day and to have applied on all goods previously imported for which no entry for consumption was made before that day.

1. Resolved, that Schedule A to the Customs Tariff, being chapter forty-four of the Revised Statutes of Canada, 1927, as amended, is further amended by striking thereout subdivisions (a), (b), (c) and (d) of tariff item 90, tariff items 152b, 152d, 210, 276, 282b, 316a, 347, 410c, 422a, 435, 438d, 438i, 451b, subdivisions (a) and (b) of 534, 574, 584, 610, 610a, 657, 682a, the several enumerations of goods respectively and the several rates of duties of customs, if any, set opposite each of the said items, and by inserting the following items, enumerations and rates of duty in said Schedule A: .[Mr. Ilsley.3 Tariff Item 90a 90b 90c 90d 152b 276 282b 316a 349c British Preferential Tariff Intermediate Tariff General Tariff Present Rates B.P. Tariff Intermediate Tariff General TariffVegetables, dried, desiccated or dehvdrated, includ- ing vegetable flour, n.o.p Vegetables, pickled or preserved in salt, brine, oil or IS p.c. 27* p.c. 30 p.c. 15 p.c. 27* p.c. 30 p.c.in any other manner, n.o.p Vegetable juices, liquid mustards, soy and vegetable 15 p.c. 32* p.c. 35 p.c. 15 p.c. 32^ p.c. 35 p.c.sauces of all kinds Vegetable pastes and hash and all similar products composed of vegetables and meat or fish, or both, 15 p.c. 32* p.c. 35 p.c. 15 p.c. 32* p.c. 35 p.c.Orange juice, grapefruit juice, and blended orange and grapefruit juice, the product of the British West Indies, when imported direct from the country of production Peroxide of soda: silicate of soda, dry or in water solution; bichromate of soda; sulphide of sodium; nitrite of soda; arseniate, binarseniate, chlorate, bisulphite and stannate of soda, prussiate of soda 15 p.c. Free 32* p.c. 35 p.c. 15 p.c. Free 15 p.c. 32* p.c. 35 p.c.and sulphite of soda Free 15 p.c. 20 p c. Free 15 p.c. 15 p.c. 25 p.c. 20 p.c. 25 p.c.Cotton seed oil for canning fish Saggars, hillers, bats, and plate setters, when used in Free Free Free Free 12* p.c. Free 17* p.c. Free 17* p.c.the manufacture of ceramic products Incandescent lamp bulbs for use in the manufacture of incandescent lamps; glass tubing for use in the manufacture of incandescent lamps, vials and Free Free Free Free 12* p.c. Free 20 p.c. Free 22* p.c.ampoules; mantle stocking for gas light Free 7* p.c. 10 p.c. Free 10 p.c. 7* p.c. 20 p.c. 10 p.c. 22* p.c.Magnesium scrap Provided, that nothing shall be deemed to be magnesium scrap except waste or refuse magnesium, fit only to be remelted. Free Free Free 15 p.c. 25 p.c. 25 p.c. The Budget-Mr. Ilslcy. 410c 422a 428g 438d (i) Machinery and apparatus and complete parts thereof for use exclusively in producing unrefined oil from shales, not to include motive power, of a class or kind not made in Canada Free (ii) Machinery and apparatus for operating oil-sands by mining operations and for extracting oil from the sands so mined; complete parts of the foregoing... Free Concrete road-paving machines, self-propelling, end loading type, with a capacity of 21 cubic feet of wet concrete or more; concrete and asphalt road finishing machines; form graders; sub-graders; combination excavating and transporting scraper units: concrete mixers, transit type; dump wagons or trailers, having a capacity of 10 cubic yards or over, not self-propelled; back-filling machines and equipment, mounted on self-propelling wheels or craw'ling traction, semi- or full-revolving boom and scraper type; steam or air driven pile hammers or extractors; well-points; truck turntables; all the foregoing of a class or kind not made in Canada, and complete parts thereof Free Fuel injection pumps and nozzles for diesel and semidiesel engines Free Locomotives and motor cars for railways, of a class or kind not made in Canada, and complete parts thereof, for use exclusively in mining, metallurgical or sawmill operations; diesel switching locomotives of a class or kind not made in Canada Free Front and rear axles; brakes; clutches; internal combustion engines; steering gears; magnetos; rims for pneumatic tires larger than thirty inches by five inches; transmission assemblies; drive shafts; universal joints; steel road wheels; and parts of the foregoing, when of a class or kind not made in Canada, and imported by manufacturers of the goods enumerated in tariff items 424 and 438a for [DOT] use only in the manufacture of motor trucks, motor buses and electric trackless trolley buses, or for the manufacture of chassis for the same Free Free Free 10 p.c. Free 12} p.c 17} p.c Free Free Free FreeFree Free 27} p.c.10 p.c. 27} p.c. [DOT]12$ p.c. Free 10 p.c.15 p.c. 27} p.c.Free Free FreeFree 25 p.e.20 p.c. Free 12} p.c.15 p.c. 30 p.c.27$ p.c. Free 17} p.c.Free 25 p.c. 35 p.c. 35 p.c. 12} p.c. 30 p.c. Free 30 p.c. 20 p.c. 35 p.c. 27} p.c. 40 p.c. a g

The Budget-Mr. llsley. Tariff Item British Preferential Intermediate Tariff Tariff General Tariff (1) Provided that if the above articles are imported for use as original equipment for motor trucks, motor buses and electric trackless trolley buses, or for chassis for the same, by a manufacturer of the goods enumerated in tariff items 424 and 438a, and provided also that during the year during which importation is sought, not less than forty per centum of the factory cost of production of such motor vehicles and chassis therefor, not to include duties and taxes, is incurred in the British Empire, the rates of duty under this item shall be Free (2) Provided that the Governor in Council may make such regulations, if any, as are deemed necessary for carrying out the provisions of this item. 7J p.c. Tt\ p.c. Free Free Present Rates B.P. Intermediate Tariff Tariff General Tariff U p.c. 25 p.c. 27§ p.c. 40 p.c. 438i Body bottom cross members and steel shapes for the manufacture thereof; bumpers, front and rear, and parts thereof, including spring steel bumper plates; casket tables or platforms for hearses; destination and route sign assemblies, illuminated or not, and parts thereof; direction signals, illuminated or not; door and step mechanism, hand, vacuum or air operated, and parts thereof; door locks and catches and parts thereof; electric switches, buzzers, bells, push buttons, fuse assemblies and parts thereof; forward drive control conversion assemblies and parts thereof; lamps of all kinds, illuminating and indicating, including sockets, flanges, terminals, glassware, lenses and gaskets therefor, assembled or not, but not to include lamp bulbs; metal stampings, oiled and primed or not, and assemblies thereof; rubber fenders; seat operating mechanisms; ventilators, including motor driven fan type, and grilles, and parts thereof; window operating mechanisms; all of the foregoing when imported to be used only in the manufacture of motor bus bodies, electric trackless trolley bus bodies, motor ambulances and hearses Free Free 20 p.c. Free Free Free 25 p.c. 20 p.c. 40 p.c. a

2 o go The Budget-Mr. Ilsley. 438j 451) 574 610 682a Semi-finished piston castings of any material Pins manufactured from wire of any metal: (i) Specially designed for marking systems Free Frc [DOT] 17$ p.c. and, per pound (a) Wick, with or without core, processed or not, when imported by manufacturers of wax candles or tapers for use in their own factories in the manufacture of wax candles or tapers Free (b) Braided wick, with or without core, processed or not, when imported for use exclusively in oil-burning sanctuary lamps, under such regulations Free as the Minister may prescribe Woven fabrics, non-elastic, not exceeding three inches in width, imported by manufacturers of suspenders, garters, hose supporters, abdominal supporters and spinal braces for use exclusively in the manufacture of such articles in their own factories 10 p.c. Resin or rosin; bone pitch, crude only Free 7$ p.c. Mouthpieces in the rough, screws, aluminum pipe fitments and pipe bowls moulded from briarwood dust, and bowls of wood, not further processed than frazed, when imported by manufacturers of tobacco pipes for use in the manufacture of such pipes, in Free Net floats of aluminum, glass, canvas, cork, rubber or cellulose acetate, for use exclusively in com Free mercial fishing 25 p.c. 5 p.c. 27$ p.c. 10 cts. Free Free 17$ p.c. Free 25 p.c. Free Free 35 p.c. 10 p.c. 30 p.c. 10 cts. Free Free 20 p.c. Free 27$ p.c. 25 p.c. Free Free 17$ p.c. 17$ p.c. Free 15 p.c. Free 10 p.c. 22$ p.c. Free 15 p.c. 15 p.c. 7£ p.c. Free 15 p.c. 17$ p.c. 20 p.c. Free 20 p.c. 30 p.c. 27$ p.c. 10 cts. per pound 27$ p.c. 10 cts. per pound Free 22$ p.c. 3$ cts. per pound Free 17$ p.c. 27$ p.c. Free 25 p.c. 25 p.c. 27$ p.c. Free 25 p.c. 22$ p.c. 27$ p.c. Free 30 p.c. 40 p.c. 30 p.c. 10 cts. per pound 30 p.c. 10 cts. per pound Free 25 p.c. 4 cts. per pound Free 20 p.c. 35 p.c. Free 25 p.c. 27$ p.c. 27$ p.c. 25 p.c. 25 p.c. 25 p.c. 30 p.c. Free 35 p.c. c-i

The Budget-Mr. Ilsley The Budget-Mr. Ilsley

2. Resolved, that Schedule A to the Customs Tariff, as amended, be further amended by deleting from The Customs Tariff Amendment Act, 1939, as amended by chapter twenty-nine of the statutes of 1940 and chapter thirteen of the statutes of 1941, the following enumerations of goods and rates of additional duties of customs: Whisky, brandy, rum, gin and all other goods specified in Customs Tariff Items' 156, 156a, and 156b, $3 per gallon of the strength of- proof. Ale, beer, porter and stout, 9 cents per gallon. Wines of all kinds except sparkling wines, containing not more than 4 per cent of proof spirit, 321 cents per gallon. Champagne and all other sparkling wines, $1.25 per gallon. and by substituting therefor the following enumerations of goods and rates of additional duties of customs: Whisky, brandy, rum, gin and all other goods specified in Customs Tariff Items 156, 156a, and 156b, $5 per gallon of the strength of proof. Ale, beer, porter and stout, 30 cents per gallon. Wines of all kinds except sparkling wines, containing not more than 40 per cent of proof spirit, 42J cents per gallon. Champagne and all other sparkling wines, $1.75 per gallon. 3. Resolved, that any enactment founded upon the foregoing resolutions shall be deemed to have come into force on the twenty-fourth day of June, one thousand nine hundred and forty-two, and to have applied to all goods mentioned in the foregoing resolutions 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.

A. REVIEW OP GOVERNMENT ACCOUNTS, 1941-42. B. TABLES ON ECONOMIC CONDITIONS, 1941-42.