I think the minister is to be complimented upon not using his powers under the national revenue act. There is another matter I should like to discuss under this item. I should like to know who is responsible for the issuance of regulations in connection with appraisals, and so on, particularly in connection with the hundred dollar tourist exemption. Last year I drew the attention of the minister to the regulations that had been issued. For example, if automobile tires were on the wheels of a car they were dutiable, and if clothing was being worn it was dutiable. At that time the minister made a statement and I believe he read the regulation. As I recall it, the regulation is that an article can be brought in under this exemption if contained within baggage. I am sorry I did not bring the particular Hansard down with me, but as I remember it the resolution of parliament was that this exemption should include articles included in baggage. There is a distinct difference between "contained within" and "included in." An article might be shipped by rail and be included in, but not contained within, baggage. It seems to me that what has occurred in connection with this particular item is a gradual increase in the restrictions which has to a large extent eliminated the intention of parliament.