June 15, 1920

CON

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

Then we will say:

Baseball bats and base balls in excess $2; Lacrosse sticks in excess of $2 each.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Permalink
L LIB

Georges Henri Boivin (Deputy Speaker and Chair of Committees of the Whole of the House of Commons)

Laurier Liberal

The CHAIRMAN:

Do I understand that the minister also wishes to amend the item by striking out "snowshoes"?

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Permalink
CON

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

Yes.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Permalink
L LIB

Georges Henri Boivin (Deputy Speaker and Chair of Committees of the Whole of the House of Commons)

Laurier Liberal

The CHAIRMAN:

Shall the item as amended carry?

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
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L LIB

Andrew Ross McMaster

Laurier Liberal

Mr. McMASTER:

Lost.

Item as amended agreed to.

Plated ware not otherwise provided for in this resolution adapted for household or office use.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Permalink
CON

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

I desire to move an amendment in that connection. Plated ware apparently is something which the customs treat as covering nickel plating, brass plating and the like. That is not a luxury at all and so I move that the item be amended so as to read:

Articles plated with gold or silver not otherwise provided for in this resolution, adapted for household or office use.

That makes nickel and brass plating free.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
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L LIB

Jacques Bureau

Laurier Liberal

Mr. BUREAU:

That would exempt all nickel-plated articles such as percolators.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Permalink
UNION

William Stewart Loggie

Unionist

Mr. LOGGIE:

Nickel plated table cutlery?

[Mr. McKenzie.!

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Permalink
CON

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

Yes.

Item as amended agreed to.

Velvets, velveteens, plush and silk fabrics.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Permalink
CON

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

I move that the words "silk fabrics" be struck out and the following words be added:

Silk and artificial silk fabrics in excess of $2 per yard.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Permalink
UNION

William Stewart Loggie

Unionist

Mr. LOGGIE:

Before this item carries

I would like to ask the minister what provision is made either in the resolutions introduced at the time of the Budget Speech, or in the amendments of which notice has been given regarding women's silk skirts or silk coats? I understand silk skirts will be subject to a tax on the full amount of $15 although there seems to be no amendment before the House in that regard at the present time. I also infer that the item "dresses, women's and misses', in excess of $45 each" has been cut out altogether.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Permalink
CON

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

No, that"is not cut out. It has been placed under the excess tax.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Permalink
UNION

William Stewart Loggie

Unionist

Mr. LOGGIE:

I now understand from

the minister that item has not been cut out. Well, as I understand it, what the tax means is this:. A silk skirt is taxable not for the excess in value over $15 but for its full value. Therefore at the 10 per cent rate a skirt which has been bought for $20 will pay $2 tax, and a coat costing $40 will pay $4 tax. If we are going to make clothing pay the excess over a certain price it is surely reasonable that silk garments should come within the same category and only pay the percentage on the excess. Another thing that is inconsistent: As proposed you allow women to go into a store and buy silk-

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Permalink
L LIB

Andrew Ross McMaster

Laurier Liberal

Mr. McMASTER:

You cannot stop them.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Permalink
UNION

William Stewart Loggie

Unionist

Mr. LOGGIE:

-at $1.95 a yard without a tax, but if that silk is made up into a garment it is taxed. It seems to me that is an anomaly. It certainly is not encouraging a woman to make her own dresses.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Permalink
L LIB

Jacques Bureau

Laurier Liberal

Mr. BUREAU:

Why should she?

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Permalink
UNION

William Stewart Loggie

Unionist

Mr. LOGGIE :

Why should she not?

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Permalink
L LIB

Jacques Bureau

Laurier Liberal

Mr. BUREAU:

You would put all these , tailors out of business. Have a heart. You are selling the goods, let the tailor live also.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Permalink
UNION

William Stewart Loggie

Unionist

Mr. LOGGIE:

Well, Mr. Chairman, I

cannot conceive that this is consistent with

the principle of a luxury tax. To me it is not any luxury these days for a woman to buy a silk skirt. If she pays $20.00 for it, she has to pay a $2.00 tax.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Permalink
L LIB

Jacques Bureau

Laurier Liberal

Mr. BUREAU:

It serves her right.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Permalink

June 15, 1920