Mr. M@
Of course, a farm tractor is an automobile just the same, I presume, as a truck is an automobile. I believe it might have been well to have differentiated between pleasure cars and business cars or utility cars. Surely, when the provinces are, and have been, spending vast sums of money to improve the roads of this country, it is a mistake to tax a truck which is, perhaps bringing in from the country thousands of gallons of milk to our town populations. I think there should have been a differentiation effected there. II have this also to say: as far as I can see this 10 per cent, which applies as well to automobiles coming into the country as to automobiles manufactured in the country, will practically give the whole market over entirely to the manufacturer of Canadian automobiles, because I believe I am right when I say that the present customs tariff on automobiles coming in from the United States amounts to 42} per cent, and if another 10 per cent is added it will make the duty 62} per cent, which ,1 should say, is an absolutely prohibitive duty. I consider that the 10 per
cent which the manufacturer in Canada will be taxed will be very little for him to pay in view of the market being practically given over to him. On these grounds, Mr. Speaker, I question the advisability of the tax as it is presently submitted. There is room, I presume, for the taxation of luxuries; but the taxation of luxuries should be so effected that no increase of protection should be given to the native manufacturer, at any rate not at a time like this.