I suggested before that if the matter of the income tax form and the administration of that department has to be tightened up it should be done under the provisions of the Income War Tax Act. I object most strenuously to this indirect method of forcing people to do something which they were not forced to do before this act was brought into effect. The question of dominion succession duties has nothing to do with income tax. I suggest that the administration is merely taking this indirect method of doing something which, if it is done, should be done in a direct way. Is the department within its legal rights in refusing to issue the certificate merely because the income tax division wants to have certain income tax forms filed by the personal representative?