I do not know how regulations can run counter to what is in the Act. I am not very sure that it is right to- go into a jewellery store and pay 10 per cent on a certain article on which in another store you would have to pay 20 per cent. The minister tells us the reason is that the jeweller is paying a 10 per cent tax on all his stock. I admit there is some force in that circumstance, but I confess that I do not like the idea of this differentiation. A merchant who may not have a jewellery establishment may have some items of jewellery among his stock, for instance, cigar-holders and pipes. A man buys a pipe in a certain store and pays 20 per cent duty on his purchase, while in the next store he may be able to purchase a similar pipe and pay only .10 per cent duty. I do not know whether this can be overcome, but I am just drawing it to the minister's attention in the hope that he may be able to do away with this anomaly.
Topic: SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic: EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.