I did not quite catch the question. Members of Parliament are allowed their travelling expenses. The railway transportation itself is no expense; "travelling expenses" include sleeping car, dining car, hotel expenses incurred on the way, transportation of baggage-for round trips during the session. It does not include tips. A member who comes from a place more than 400 miles distant from Ottawa gets an allowance of so much per diem, which covers these expenses. It would be very unfortunate if the impression should go abroad that members who have the privilege of free transportation are allowed to charge also on the basis of mileage, for that is not the case. My point was this: while I do not wish to avoid paying tax on any item which is income, it seems clear to me that amounts paid for actual travelling expenses do not constitute income.