June 5, 1951 (21st Parliament, 4th Session)

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John Ewen Sinclair

Mr. Sindair:

Because the manufacturer himself has salesmen. The manufacturer does not merely sell by catalogue. It may not be so in the automobile industry, but in other industries many manufacturers have their own salesmen who go to jobbers, wholesalers, department stores and chain stores to push their products. In the actual net cost to the purchaser of those goods there is induded the cost of manufacture and these other things, plus the commission paid the salesmen of the manufacturer who in the end might sell to a jobber, wholesaler, or department store, or, in the case of direct sale, to a retailer.

Topic:   EXCISE TAX ACT
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