The present suggestion of the minister that it will be necessary for a departmental store in a country place carrying the same articles as a jeweller would carry in a city, to take out a license, is, to my mind, impracticable. If you attempted to carry out that suggestion, you would find that stores in country places would be discriminated against, because while they might carry jewellery, they certainly would not carry many of the articles that are supposed to be carried by jewellers in cities. What I understood was that, even in a Country place, any departmental store that had a jewellery department, would be entitled to get a license for whatever articles they kept that would come under this list. That is why I drew the attention of the minister to the word "chief," because this would not be the chief business of a departmental store in a small town. The minister's explanation now is that a departmental store in a small town can get a license provided that it carries the other class of goods usually carried by jewellers in large cities. That class of goods is not sold in departmental stores in small towns, and I should like the minister to consider the matter and strike out the word "chief." You could, not say that Eaton's jewellery branch was the chief business that firm was engaged in.
Topic: SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic: EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.