Why not accept the recommendation that was made to the minister some years ago by the federation of agriculture and supported by farmers? This was 32283-234
that in the case of live stock twenty-five per cent would be counted as an increase for income tax purposes and the other seventy-five per cent would be considered as capital. Otherwise we are going to have this trouble continually because every assessor will make a different adjustment. That is what is creating all the trouble. I want to say definitely that the same condition exists in my part of the country as the hon. member for Souris depicted a moment ago.
Hog production is down at least thirty per cent, and I think the main reason for this is the fact that the department does not recognize that the" farmer's wife and family are entitled to some pay for the work they do while the farmer is doing perhaps two or three men's work. The difficulty could be overcome if that one condition was changed. I know the answer will be that we cannot have class discrimination, but when the department attempts to put agriculture on the same basis as that of a storekeeper it is wrong.
The ordinary business man does not have to face the same hazards as the farmer. If you gave a married man an exemption up to SI,860 that would help to take care of much of the discontent and dissatisfaction and misunderstanding there is at the present time. You would also increase food production because these people are willing to work if they are paid for it.