As seconder of the motion I suggest that if the minister is not disposed to accept it in its entirety he should at 'least make some concession and raise the amount of exemption from $200 to $300. The minister has spoken of similar exemptions that exist in Great Britain and in the United States. I believe, .from what I have read in the press recently, that the exemptions in France are much higher than they are here or in the United States and Great Britain. My hon. friend (Mr. Archambault) suggests a bonus, and I think that bonuses are given in France to the fathers of large families. I have here a copy of The Montreal Gazette of March 9, 1920, on the new inheritance tax in France. In that paper the following appears:
Paris, March 8.-France's new inheritance tax will be a novelty. It will be based upon the principle that the more children man has the less estate should be taxed, and vice versa, the fewer children he has, the more tax should be levied. If a man dies without children, the state will take fifty per cent of his estate. If there is one child, the state will take 33 per cent. If there are two children to toe provided for, the tax will toe 25 per cent. Should there
toe three children the tax will be 18j per cent. In the case of four or more children there will be no inheritance tax. Fiscal experts estimate this new tax will bring in 3,000,000 francs annually.
The French Government statistics show that half the French army in the world war came from families having four or more children. The same statistics show that one family in five has as many as four children. Further, more families whose estates are the largest are not those who have four or more children as a rule.
I 'think the minister should raise the amount to $300; this would be acceptable to hon. members on this side.
Subtopic: INCOME WAR TAX ACT, 1917, AMENDMENT.