I know cases in Sydney, Nova Scotia, where the dealer sent in an order to the manufacturers for a certain number of cars, and at that time the sales tax was six per cent. After he signed the order he went out on the highways and byways of Nova Scotia to sell those cars, by description, of course, naming a certain price. He sold them, but before they actually arrived in Sydney there was an increase in the sales tax. It is an easy matter for -a dealer who has not sold a car to add the two per cent tax, but many cars have been sold at a fixed price and delivered after the sales tax was increased, and as it is now if the dealer does not pay that extra two per cent he cannot make a sale. I think some arrangement should be made for compensating the dealer. I know the difficulties of the minister, but at the same time it is' very hard on some of the dealers in Sydney. They have taken orders for cars and made their bargains in the spring. I was told that one dealer in Sydney would go to the wall in consequence. Possibly that is an exaggeration, but at all events it does work a hardship, and I hope the minister will see his way clear to making some arrangement to avoid it.
Subtopic: SPECIAL WAR REVENUE ACT AMENDMENT