June 15, 1920

UNION

William Stewart Loggie

Unionist

Mr. LOGGIE:

But if she buys a wool

skirt at the same price, she has to pay only $1.20.

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

Some hon. MEMBERS:

Carried.

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

William Stewart Loggie

Unionist

Mr. LOGGIE:

Mr. Chairman, as a rule I do not take up very much of the time of the House. I want to ask the minister to consider what I have just mentioned. He is introducing the principle of equality in taxing both men's and ladies' clothing on the excess price only; whereas in regard to silk garments he is taxing on the full value. Then I would like to draw his attention again to the anomaly that silk at $2.00 per yard is taxed, but the garment made up from silk is not taxed until a rather high price is reached compared with the $2.00. Three yards and a half will make a lady's skirt, and it does seem to me an anomaly to, differentiate to this extent.

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

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

The reason for the difference in the scale is that we regard silk as something which is not an absolute necessity in our climate, while we think that wool and other materials are; so the tax is paid on the whole value. As to silk sold by the yard as against silk made up into a skirt or dress, silk sold by the yard is not taxable unless it costs more than $2.00 a yard; while silk made up into a garment and sold is taxable on the full value.

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

Francis Ramsey Lalor

Unionist

Mr. LABOR:

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

John Harold

Unionist

Mr. HAROLD:

Could the minister give us some of the trade names of silk fabrics? Do dress goods called "georgette" come under the description of silk fabrics?

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

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

I think that is silk.

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:

Georgette is a very thin

material,-quite as thin as silk, if not thinner.

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:

It is too thin. Let it go.

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

William Stewart Loggie

Unionist

Mr. LOGGIE:

Some georgette is made

of silk, some not. As I understand, the minister has not separated the value of ladies' silk dresses, as he has done in the case of ladies' wool dresses. Would it not be advisable to make this separation?

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

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

Laurier Liberal

The CHAIRMAN:

We have not yet

reached that item.

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

William Stewart Loggie

Unionist

Mr. LOGGIE:

Perhaps not.

Embroideries of silk.

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

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

I move to amend that item to read:

Embroideries of silk or artificial silk.

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:

How is the minister

going to treat mixtures of wool and silk which we see advertised?

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:

He will call it "silk cocktail".

Item as amended agreed to.

Lace, including collars or collarettes of lace and all manufactures of lace;

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

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

I move to amend this item so that it will read as follows:

Lace and braid in excess of fifty cents per yard: Collars and collarettes of lace and all manufactures of lace in excess of $1.00.

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

William Stewart Loggie

Unionist

Mr. LOGGIE:

In my judgment that is an impracticable clause. It means putting the onus on a retail merchant when selling a collar to say how many yards of lace it contains.

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:

We have changed that.

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

Some hon. MEMBERS:

Carried.

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:

Mr. Chairman, as far as

I am concerned this item will not carry for a moment or two at any rate. I think the amount is entirely too small; it should be "not less than $3.00". Otherwise you are taxing every working girl, and as this is a luxury tax it seems to me that we ought hot to tax what is virtually just as much a necessity as bread. I know as a matter of fact that an imitation lace collar of any appearance at all cannot be sold for less than $3.00, and a collar of the same size but of better quality would have to be sold' for $6.00. Of course, the latter I admit would be a luxury; it might be a hand-made collar. But the ordinary lace collar should not be taxed unless in excess of $3.00. Quite a number of these collars are worn with a bib to them.

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

June 15, 1920