June 15, 1920

L LIB

Jacques Bureau

Laurier Liberal

Mr. BUREAU:

That is more reasonable.

Amendment agreed to and item as amended agreed to.

Caps, men's and boys' in excess of $2 each.

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 by inserting the words "except fur" after the word "caps" so that the item will then read:

Caps, except fur, men's and boys' in excess of $2 each.

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:

Before this amendment is carried might I ask the minister if he has considered the suggestion which I made in my observations on the Budget as a whole. .1 drew his attention to that fact that he would acquire a great deal more money if he made these luxury taxes and duties to a certain extent countervailing. He is placing on the article produced at home exactly the same tax as upon the imported article. The latter will pay to the treasury 30, 35, or even 45 per cent. Upon the price, plus this duty, the luxury tax will be imposed, which may prohibit, or certainly very much diminish, importation, and therefore affect the Customs receipts. At the same time the minister is placing, it is true, luxury tax on the home produced article, but that will be only a trifle compared with amount of duty and luxury tax combined borne by the imported article. It would seem to me that he would be well advised in these excise taxes to differentiate between what is imported and what is manufactured at home, and place a substantially higher rate of tax on the home produced article. In this way he would deflect into the treasury a great deal of money which is now going to swell the profits of the home manufacturers.

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 am afraid it would never do to introduce a further complication into the subject that is already somewhat complex. I do not know exactly how it would be possible to carry out the hon. gentleman's suggestion. I would point out to him that as things now stand every single reason that to-day exists for these articles being imported will continue with the luxury tax, because they are selling in competition with the home article subject to a certain disability, and the equilibrium is maintained; and, further, as there is a tax on both, the percentage of equilibrium is less in favour of the imported article.

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

Richard Coe Henders

Unionist

Mr. HENDERS:

Among people who are exposed to the cold a great deal there is a cap in very common use lined on the inside

[The Chairman.]

and with flaps that can be pulled down to give greater protection to the ears and neck. That cap cannot, be bought for $2. It is undoubtedly a necessary article of wear in winter time, and I think there should be some recognition of that fact.

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 entirely agree with the hon. member. In using the word " fur " I meant to include a cap either of fur or fur-lined. To make it perfectly clear, I think the exception might be made to read " except fur or fur-lined."

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

James McCrie Douglas

Unionist

Mr. DOUGLAS (Strathcona):

That hardly covers the point raised by the hon. member for Macdonald (Mr. Henders). The cap he refers to is made of cloth with fur ear laps, and would not be covered by the description " fur-lined."

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:

"or with fur ear laps."

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:

Ear laps would give a wrong impression. 'The extension comes down over the whole back of the head and protects the ears and neck.

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:

"Caps, except fur caps or caps lined wholly or partly lined with fur."

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:

That will make it right.

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

Oliver Robert Gould

United Farmers

Mr. GOULD:

It is a well known fact, even to some of our hon. members from the East, that in the West very early in the fall we are obliged to don these fur caps if we wish to have any comfort. Fur does constitute a very necessary article of apparel in the West during many months of the year. I would like to see that tax made as easy as possible on the people of Western Canada. Undoubtedly as it is now it will rests more easily on the people of the eastern provinces.

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 do not know the hon. gentleman's trouble, because we are excepting from this particular item fur caps and caps made of fur. There is another item later on.

Item as amended agreed to.

Hose or stockings, silk, men's and boys', in excess of $1.00 per pair. .

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:

The minister should make his minimum higher than one dollar a pair. The plainest sock without clocks or any other adornment cannot be 'bought for less than a dollar a pair. The minister should remember that dry feet are the foundation of good health, and therefore

he should not tax

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:

Mr. Chairman, I do not know that silk stockings have very much to do with dry feet, and I do not believe that the presence of clocks or any other adornment has very much to do with it either. I think, though, the item should he slightly amended. I move that the words "or artificial silk" Ibe inserted after the word "silk." While the customs give a reading which would cover that, we might just as well make it perfectly plain here, so the item will read:

Hose or stockings, silk or artificial silk, men's and boys' in excess of $1.00' per pair.

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

Isaac Ellis Pedlow

Laurier Liberal

Mr. PEDLOW:

"Hose" includes stockings, and I would suggest that the word "socks" is a more appropriate woTd in connection with men's wear. In regard to the remarks made by the hon. member for Brome (Mr. McMaster) I think that silk socks are likely to conduce to cold feet rather than warm.

Item as amended agreed to.

Hose or stockings, silk, women's and misses' in excess of $2.(M) per pair.

Mt. LOGG'IE: Let me say to the committee that there is no economy in 'buying silk stockings as .such at $2.00 per pair.

Mr. DOUGLAS (Stratbcona)': Why buy them at all?

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:

Well, I think if hon. members \will consider the matter they will agi^ee with me that as the ladies adorn themselves to-day stockings are not a luxury. In my judgment silk stockings cannot be produced .to-day to sell at $2.00 per pair, and if made of artificial silk it is no economy to buy them. It seems to me that when every lady in this city, I venture to say, wears silk stockings, if not every day, at least on Sunday-

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

An hon. MEMBER:

How do you know?

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:

Never mind how I know. I do not think the retail trade can sell silk hose to-day that will give reasonable satisfaction at less than $3 to $3.50 per pair. There is no economy in buying silk hose at $2 per pair, because they have not the required lasting qualities.

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 add the words "or artificial silk," after the word "silk."

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

June 15, 1920