June 12, 1922


further amended by striking thereout tariff item 1029, the enumeration of goods, and the rajte of drawback of customs duties set opposite to the said item, and to provide that the following item, enumeration and rate of drawback of customs duties be inserted in said schedule B :-



Item No.



Goods



When subject to Drawback



Portion of Duty (not including Special Duty or Dumping Duty) Payable as Drawback



1029



Hatters' plush of silk or hatters' bindings.



cotton, and



When imported by hat and cap manufacturers and used in the manufacture of hats and caps in their own factories



99 p.c.



1. Resolved, That it is expedient to amend the proposed resolution respecting amendments to The Inland Revenue Act and amending acts by striking out paragraphs (g) and (h) of section one of said resolutions and substituting the following:- 1. 279 (g) On cigarettes made from raw leaf tobacco or any substitute therefor, weighing not more than three pounds per thousand, seven dollars and fifty cents per thousand; (h) On cigarettes made from raw leaf tobacco or any substitute therefor, weighing more than three pounds per thousand, twelve dollars and fifty cents per thousand. 2. Resolved, That it is expedient to amend the proposed resolution respecting amendments to The Inland Revenue Act and Amending Acts by Striking out of said resolution the proposed amendment to subsection three of section three hundred and twenty-eight A of the said act and substituting therefor the following:- 'Resolved, That it is expedient to amend The Inland Revenue Act by striking out of said act section three hundred and twenty-eight A, as enacted by chapter twenty-eight of the statutes of 1918 and by striking out of said act section three hundred and twenty-eight B, as enacted by chapter fifty-two of the statutes of 1920. Resolved, That it is expedient to amend the proposed resolutions respecting amendments to The Inland Revenue Act and amending acts by striking out paragraph 6 of said resolutions and substituting the following:- "6. Resolved, That 'it is expedient to amend The Inland Revenue Act, chapter fifty-one of the revised statutes, 1906, as amended by chapter six of the statutes of 1914 and chapter thirty-four of the statutes of 1921, by adiding the following:- "There shall be imposed, levied and collected on all sugar produced in Canada from sugar beets, the following duties of excise:- "Sugar, sugar drainings, melado, sugar concrete and molasses testing over fifty-six degrees and not exceeding seventy-five degrees of polarization, per one hundred pounds, 12 cents; and for each additional degree over seventy-five degrees, per one hundred pounds, \ cent. Provided that fractions of five-tenths of a degree or less shall not be subject to the duty and that fractions of more than flve^tenths shall be subject to the duty as a degree. Provided that 285^



Amended Tariff Resolutions such [DOT]duty of excise shalll not be payable when such sugar is exported." 4. Resolved, That it Is expedient to amend The Inland Revenue Aot. chapter fifty-one of the Revised Statutes of Canada, 1906, by repealing section one hundred and ninety-nine of the said aet, which provides that beer brewed for private use shall not be liable to any duty under the said act; and to provide that section two hundred and four of the said act be amended by striking out the words ''except for use of himself or Ms family, as by this act provided" in the third and fourth Lines thereof. 1. Resolved, that it is expedient to amend the proposed resolution amending the Special War Revenue Act, 1915, by striking out paragraphs two, three and four of said resolutions and substituting the following: " 2. That subsection two and three of section eight of the said act be amended by providing that the tax imposed on cable companies and telegraph companies shall be increased from a sum equal to one cent upon each despatch or message therein mentioned to a sum equal to three cents upon each such despatch or message ; and that every company may charge the three cents to and collect the same from the person paying or liable to pay the regular charges for the transmission of the despatch or message, and that any enactment founded on this paragraph shall come into force on the first day of July, one thousand nine hundred and twenty-two." " 3. That it is expedient to amend section 12 of the said act by striking thereout subsections two and four and substituting the following: (2) No person shall issue a cheque payable at or by a bank unless there is affixed thereto an adhesive stamp or unless there is impressed thereon by means of a die a stamp of the value of, if the amount of money for which the cheque is issued (i) does not exceed $50 two cents (ii) exceeds $50, for every $50 or fraction thereof two cents but not to exceed in any case two dollars, and every adhesive stamp affixed to a cheque shall be cancelled by the bank at which the cheque is payable at or before the time of payment. "(4) No person shall sign a receipt for money paid to him by a bank chargeable against a deposit of money in the bank to his credit until he has affixed to the receipt an adhesive stamp or unless there is impressed thereon by means of a die a stamp of the value of, if the amount of the money for which the receipt is signed (i) does not exceed $50 two cents (ii) exceeds $50, for every $50 or fraction thereof two cents but not to exceed in any case two dollars, and every adhesive stamp affixed to such receipt shall be cancelled by the bank at the time the money is paid." Resolved, " That it is expedient to amend section 12 of the said act by striking thereout paragraph (b) of subsection 3 as enacted by chapter seventy-one of the statutes of 1920, and substituting the following: ''(b) If a bill of exchange transferred or delivered to a bank or issued by a bank is payable on demand, or at sight, or on presentation, or within three days after date or sight, such bill shall, for the purpose of the value of the stamp to be affixed thereto or im- pressed thereon, be deemed to be drawn for an amount not exceeding five thousand dollars." Resolved, " That it is expedient to amend section 12 of the said act by providing that wherever subsections 3 (a), 3(c), 3(d), and 3 (f) of said section 12, as enacted by chapter seventy-one of the statutes of 1920, provide for payment of a tax at the rate of two cents for every one hundred dollars, the said subsections be amended to provide that the tax shall be at the rate of two cents for every fifty dollars of the bills, notes, advances or overdrafts therein mentioned." Resolved, " That it is expedient to amend section 12 of the said act by striking thereout subsection 13, as enacted by chapter seventy-one of the statutes of 1920, and substituting the following: " (13) No person shall sell or transfer the stock or shares of any association, company cr corporation, or any bond, other than a bond of the Dominion of Canada issued exempt from any taxes imposed in pursuance of any legislation enacted by the Parliament of Canada or subject to any agreement specifying the amount of fee to be paid on transfer thereof, by agreement for sale, entry on the books of the association, company or corporation, by delivery of share certificates or share warrants or bond endorsed in blank or bond payable to bearer, or in any other manner whatsoever, or accept the transfer or delivery of any stock, share or bond unless in respect of such sale or transfer there is affixed to or impressed upon such stock, shares or bond, or a document showing the transfer or agreement to transfer thereof, an adhesive stamp, or a stamp impressed thereon by means of a die, of the value of three cents for every one hundred dollars or fraction thereof of the par value of the stock, shares or bond sold or transferred. Provided that in case of sale where the evidence of transfer is shown only by the books of the company the stamp shall be placed or impressed upon such books; and where the change of ownership is by transfer of the certificate or bond the stamp shall be placed or impressed upon the certificate or bond; and in case of an agreement to sell or where the transfer is by delivery of the certificate or bond assigned in blank or bond payable to bearer there shall be made and delivered by the seller to the buyer a bill or memorandum of such sale, to which the stamp shall be affixed or impressed; and every bill or memorandum of sale or agreement to sell before mentioned shall show the date thereof, the name of the seller, the amount of the sale, and the manner or thing to which it refers, provided that the first delivery by a corporation or company or such shares or debenture stock, in order to effect an issue, or the first issue of a bond, shall not be subject to the tax proposed by this resolution; and to provide that any person who violates any of the provisions proposed by this resolution shall be liable to a penalty not exceeding five hundred dollars and that any enactment founded on this resolution shall come into force on the first day of July, one thousand nine hundred and twenty-two." " 4. That it is expedient to amend section 13 of the said act by striking thereout subsections 2 and 3 and substituting the following: "(2) Every express company carrying on business in Canada shall before the issue of a money order or traveller's cheque affix thereto an adhesive stamp of the value of, if the amount of money for which the money order or traveller's cheque is issued Amended Tariff Resolutions (i) does not exceed $50 two cents (ii) exceeds $50, for every $50 or fraction thereof two cents but not to exceed in any case two dollars, and the company may charge the amount of the stamps so affixed to and collect the same from the purchaser of the order or cheque or from the payee thereof. The company shall before delivery of the order or cheque cancel the stamp by writing on or across the stamp initials or other identification of the company together with the date of the issue of the order or cheque." " (3) No money order shall be issued under the provisions of the Post Office Act until there is affixed thereto or to the relative advice a postage stamp of the value of, if the amount of money for which the money order is issued (i) does not exceed $50 two cents (ii) exceeds $50, for every $50 or fraction thereof two cents tout not to exceed in any case two dollars, to be paid for by the purchaser of the order. The postmaster or other officer of the Post Office Department issuing the order shall cancel the stamp by impressing thereon when affixed the date stamp of the post office at which the order is issued." " Any enactment founded on this resolution shall come into force on the first day of July, one thousand nine hundred and twenty-two." 2. Resolved, That it is expedient to amend the said act by providing that no person shall give a receipt unless .there is affixed thereto an adhesive stamp or unless there is impressed thereon by means of a die a stamp of the value of two cents, which is to be cancelled by the person by whom the receipt is given before he delivers it out of his hands ; that the expression "receipt" shall mean any note, memorandum or writing whereby any money amounting to $10.00 or upwards, or any bill of exchange or promissory note for money amounting to $10.00 or upwards is acknowledged or expressed to have been received, deposited or repaid or whereby any debt or demand or any part of a debt or demand of the amount of $10.00 or upwards is acknowledged to have been settled, satisfied or discharged or which signifies or imports any such acknowledgment and whether the same is or is not signed with the name of any person; anid to provide that any person who violates any of the provisions of any enactment founded on this resolution or who refuses to give a receipt duly stamped, shall be liable to a penalty not exceeding $100 ; and to provide for certain exemptions from the foregoing; and to provide that any enactment founded on this resolution shall come into force on the first day of January, one thousand nine hundred and twenty-three. 3. Resolved, That Schedules I and II to paragraph 8 of the said proposed resolutions to amend The Special War Revenue Act, 1915, be struck out of said resolutions and the following schedules substituted :- Schedule I Automobiles adapted or adaptable for passenger use:- (a) valued at not more than twelve hundred dollars each five per cent (b) valued at more than twelve hundred dollars each, on the value of twelve hundred dollars five per cent on the value in excess of twelve hundred dollars.. .. ten per oent Not to include automobiles entered as settlers' effects. Confectionery which may be classed as candy ocr a substitute for candy but not to include goods packed ready for sale in cartons or other packages bearing the name of the manufacturers, selling by retail at ten cents or less, per carton, nor to include candy known as "gross goods" selling by retail at one cent five per cent Beverages, when containing not more than two and one-half per centum of proof spirit not in casks, bottles or other closed containers, as follows :- Beverages derived wholly or in part from cereals or substitutes therefor, untfer-mented freuit juices and imitations thereof, carbonated beverages or aerated waters, all other compounded or mixed soft -drinks, sold by a person conducting a soda fountain, ice cream parlor, or other similar place of business five per cent iSchedule II Ale, beer porter and stout, per gallon twelve and onehalf cents Beverages wheR cotaining not more than two and one-half per centum of proof spirit, In casks, bottles or other closed containers, as follows :- Beverages derived wholly or in part from cereals or substitutes therefor; unfermented fruit juices - nd invitations thereof; carbonated beverages or aerated waters; all other compounded or mixed soft drinks, per garion five cents Cigars: (a) valued at not more than forty dollars per thousand, per thousand. . . . fifty cents (b) valued at more than forty dollars per thousand and not more than one hundred and ten dollars per thousand, per thousand. . three dollars (c) valued at more than one hundred and iten dollars per thousand and not more than one hundred and fifty dollars per thousand, per thousand.. .. seven dollars (d) valued at more than one hundred and fifty dollars per thousand and not more than two hundred dollars per thousand, per thousand ten dollars (e) valued at more *han two hundred dollars per thousand, per thousand.. .. sixteen dollars 4. Resolved, That it is expedient to provide that any enactment founded on the aforesaid



Amended Tariff Resolutions resolutions shall not apply to the excise tax provided for in Schedule I on automobiles purchased before the twenty-fourth day of May, one thousand nine hundred and twenty-two, and sold by a dealer in Canada to a bona fide user prior to that date and imported and entered for consumption on or before the first day of July, one thousand nine hundred and twenty-two; and to provide further that any enactment founded on the aforesaid resolutions so far as it imposes an excise tax on beverages mentioned in Schedule I shall come into force on the first day of July, one thousand nine hundred and twenty-two. 5. Resolved, That it is expedient to amend paragraph 7 of said proposed resolutions amending subsection one of section nineteen BBB of the said act by adding to the list of goods, to which the taxes specified in ithe said paragraph shall not apply, the following: Fertilizers; Dried beet pulp. 6. Resolved, That it is expedient to amend the said act by providing that any taxes imposed under the provisions of paragraph seven and paragraph eight of the proposed resolutions relating to The Special War Revenue Act on sales and deliveries by manufacturers, producers, wholesalers or jobbers shall apply to sales to and also to importations by His Majesty whether in the right of His Majesty's Government of Canada or His Majesty's Government of any province in Canada for the purpose of resale; and by providing further that under the provisions of paragraph seven of the said resolutions the purchaser shall be furnished with a written invoice of any sale, which invoice shall state separately the amount of such tax. On. motion of 'Mr. Maclean (Halifax), the debate was adjourned. On motion of Mr. Mackenzie King the House adjourned at 11.25 pun. Tuesday, June 13, 1922


June 12, 1922