_ i A. æ' l I ' (Continuodïrom Page h v 0', it would ne strsnso il. out ot'ail these vhlngs. mething and ilnd soins groupe up‘ou whtch to moka

.11 these fscts we have docided to propose certain musideration. ' _— TAX ou “son .nmNKs"

lotus changes: lu changes i'or your

l have nlrsndv magnolia contectlonery. o cents a gallon on w or s commouly cm“ un" drinks... 0° ,3", mode thst as tho resolution resd it d-lscritninsted malus: “finirai: 'tled gonds" andv‘turned business iuto toe haud. or me "du roumain man, who escopedbropo in! h l I

Whu W3 “8' 8 ere s w take in th sod .pplylns-to him an M valorem tax or 5 Der L a fbumalu mon. ê'e‘mm’” "'"d“” ‘h" i”. "0m 10 cents to scents,’ l t'hluk the 5 ce" "x m "m “m'y "l! “in” “‘9‘” lhe objections that are raised. ’ l 'do not ihlnk il Wlll ha iound necessary to increase the price of the m. tle which W" "MIE. w et 6 «dots. i thiuk the small tu of s cents wlll .probaihly be absonbed and not reach tne consumer. ilowever, un: 15 (o be seen in the future. ‘

TAXE. ON IEER AND CIGARETTES

in tho case of ale. hoer, porter and stout, we have proposed a tsx M15 cents per gallon. We propose thst it shall be reduced to 12% _ceuts. . ' ' lu the case b! cigarettes we have proposed au iucrease ot’ exclse nom 86 t0 si) per thousaud. We now malte lt 87.50 par thousand. Sir Henry Draytou—Ji'he existing tax ou clgarentes beiug how . lunch? ' Mr. Fieldlusà—The excise wss 80. now we are making it 87.50. ws are proposing to add‘ to the exemptions from tho sales tax two items, tertilizers and dried besf pulrp. the fertiliser being what its uame lmpiies and tue dried beef. beei‘ pulp, being somethiug the tarmers wlll recognlze. 1’ '

We proposed to malte lt 89. aud

Î'MAXIMUM. FOR STAMP TAX

ln the case of the stamp tax nhe present tsx ls 2 cents on ail cheques. “’e had probon to malte lt 2 cents .uer unit oi 850. we still keep thni princlple. or a unitïof 850. with two cents on each 850. thut we place a limitation ou lt. We provide that the graduated tax shali extend up to 56.000, which would mean a tas ot 82. .lt has been shown very clearly 1h31 very msny large transactions, invoiviug apparently a great deai ot mouey, are Mndled on exceedingly small ms‘i‘glus, and it‘ these are subiect to the Janv! tax flrst proposed. it would really wivpe out the pro ma, and would work a great hardship.

We propose that the maximum tu should be 82. ’I‘he rate wlll re. main two cents per unit oi 850. The large proportion ot the cheques oi me country are 850 or less, and this wlll re‘main as at prescut at two cents. ou ail cheques above 850 the graduated tax wlll apply until we reach 85,000. That wlll menu a sum o! 82, and t‘rom there ou there wlll be no increaso. ' lt wlll be a 82 tax on everything.

in the case ni stock traust‘ers there is a tsx oi’ two cents par share

V We ihad proposed to make 'it 5 cents per share. We now propose to make

lt three cents par share, .but we wlll include bouda as weil-as stocks, so tlmt we think in that way vle wlll probahly seau sllght i'allinx on in thc revenus.‘ H ü ' " \

sir Henry Drayton———ls that per unit ol 8100 in the boud'!’

Mr. Fieiding-Jl‘he same as stock. ' r. '

Sir Henry Drayton—«But in a unit oi a 8100 bonds. -

Mr. Fieldlng—Yes, it is two cents per share already. Now we make il three cents per share. l have not the exact words ot' that. I think lt is intended to malte it a unit, but l would like to speak ou the reserva' tion. ' ‘

Ou beet .rodtsugar 'we- proposed au 'eXCÎse tax walch‘wcul'd' ha’ve

. netted a! ceuts'per 100. ws propose to make 'it 24 cents par 100 pouuds.

Î...

‘thsm now ot' twopence. l think.

A rut on nÀw LEAF Canadien ragv leai'tobacco has a tax now'ol‘ 5 cents 'upon lt. We dld propose to remove that tux as respects the portion oi the raw leat‘ sold t0 the Canadian tactory..liecaus‘e when lt goes in tzhere and inter ou

cornes oui. we set the tax on me manufacturers' article. There remained‘

a tax ou that portion which waa not to be soid to the factory. lt has been represeuted tonus»t-hat there is a very large quantity ot‘ raw lent tobacco on- hand aimost unsaleable. and that where the'y got a sale oi' lt lt does uot commaud‘ more than 6 to 10 cents a pound at the most. li would mean a tarot 6 cents ou goods which in soma cases had to be soldat 7 or 8. There we have concl-uded to mboiish the tax altogcoher.

NEW TAX ON RECEIPTS

We propose to put a- tax on receipts. There is an Engiish tax on We proposesiâ tha case ot receipts that up to' 810 they shall be exempt, but for every receipt ot' 810 or npwards vre propose a tax of 2 cents—slmply a straignt tax.

CIGAR Tait READJUBTED

in. the case of cigars we bad proposed a readiustment ot' the duty. the object ol wlhlch' lWûÉ to imake the tu on (lie cueaper cigare a litti't— iess and ou the medlum ciga-r the same as at present. and on the higher priced cigar—the rich man's cigar—ih'e tak would be ipcreased. The dut-les are somewliat readdusted, as wlll be seen in the notice. but thc substance ls the same. The higner-priced clgar wi-li pay a little mors. lhe medlum cigar wiii be as at preseut. and the lower-priced cigar wlll be a littie cheaper.

Sir Henry [lrayton—dlhat wlll be a change in the classification. you carry the exemption ol' 8120? v '

Mr. Flelding—There will be a readjustment ot thc figures. but suh stsntiadly it wlll be what l suy. We are not aimlng to get more rein enue out ot lt. we were aiming to‘ cheapen the lower-pniced cigar. ‘1‘th la the essence ol' the whole movemeut. . Todo that tne medlum-priced cigar pays the same. the hlgher-priced a little more ,' and the lower priced cigar a littie less. Any change made is te correspond with thnt.

Do

. nx on autonomes

In regard to automobiles. We .hsd proposed a -tax.of 5 per cent. to be levied on automobiles un t0 81.200. and' 10 par cent. on the larger and mors expansive vehiclos. We propose nthat the 6 per cent. shail apply t9 ail automobiles up the cost of 81.200, whetaer they lie smai‘ or large. and the 10 per cent. v’vill apply to the excess. The smnll auto mobile costan up to 81.200 wlll puy 5 per cent. The more expansive wlll psy ñ per cent. up- to 81.200 and 10 per cent. on the balance. ’I‘he tigures are the saine. but thers les little readjustment in the way they stand. Ail bons. ilde sales‘ot automobiles. up to the 28rd May shall ne msde exempt t'rom taxation. That wlll apply not louly to automobiles owued in Canada. but to the iniported automobiles, provided they cau prove a bots: ace usaie and that‘they ,shail lbe entered into Canada nol later tnsu the 1st Juiy coming. '

DEPRECIATËD ennui-mon

l think l have mentioued ail the important items. 'l‘hsre are some miner ones l wlll not trouble about. except the question of depresiated currency. l have rei’eriled to the past history ot the matter. 'l‘he effort ot' the late Govenrnent vues to obtalu a standard ot valuution by val uiug the,mark and determiniux that value shouid be pu-t l upou lt. having regard to various considerations. The way we are trylng to do la. we are uot thlukins of me value of tue mark, but we propose to have tlle value ot articles determined 'by' the standard of the Engllsh value. li two partiels coma into Canada on the saine dey, one being trom Eng- lsnd and one t'roxn Germany.‘ both of .t'h'e eame‘ .character, the value shail be determiued by the value oi the Englisb article, if t-he articles ure made in Englaud oi llke value. Where the‘artlclee are not mudo in England. and tnheretora’ you canbo‘t sot the Englts‘n standard ot' value to serve your purpose, you take the'value‘, in a nelshboring country v where the currency has un substsntiai deprsciatlou. Wo mlght take lloilaud or switserland or soma oi those œuutriee where there is no substantiel depreciatiou. 'l‘he standard ls the English value. Whatever is the English value of vthe articles vie wlll toile as itho value of the "Misa country. in. say case in wulch therer a doprecistion oi car “Dey. We have opprosched it on a dlfitprsntqiay i'rnm my friands op Mille. and porhapl wo ohail reaoh the saule purpose.

'rÀcs santons arma-non 4 \

l think l hsv spoken of all ‘the important. changes. l need noi "il that au increo.se in taxes is not a very agreesble thing for any Governniout. 1 haro told more than one lrieud that hy the time l go; "'WIKh the budget l do uot expect to have a friend on parte. but 3m 80h18 to alk the 'Hottse and country to regard thls Budget son? earuest saort to meet a condition. woich. howover Vie msy regret i . in“! ils. and which we mustl face eriously and courageously. with il“ the taxes wo wlll get under‘the now system. we wlll lall short or me "808 cf tho y'onr, and whoever rnayI stand here a year heuce may Have to ad t o e othor means ol‘ tasst on. _ . . _

But li n’y :th ‘lnvt'he Budgetmhat we'are Dl'eliänllnil ‘10 "le “0‘189 W8 have carried taxation about as far as we ‘thlnk the counäl'yhcan “153d il. sud though there wlll be difi’ersuces or opiuinn here alu t a: as to the mothod. .vo 'hopo thnt 'on reflectlpn. this Budget wll rechiî h mend mm tothe country as en .earnost effort tomeet conditions w c

face us snd vmich J sm surs we wlll une 1mm.lie me“ brava" “il l

“Manteaux. . (Littoral cheers.)

we did not longs”,

cent.. and as respects the '

Icont racts awarded.

' imams;

. . We proposed to put a tas ot

dirai. . 4 LUMBER

We can supply yon with Windows, Doors.

finish fiooring etc., for your

“HOME” , Our specialty Britis‘h Columbia fir.

MacDonaid-Rowe

Woodworking C0.,Ltd. Charlottetown, P. E. I.

Hopeiul i'rediclions A Fuiiiiied in Building

Half Yoar'o Total of Now Work in Canada Wi'li Relch ’Romrd Vo.umo.

Earlier titis yenr douibt wag ex- pressed ne to the albility of buidiue in Canadalto show auy early auu alp- preciable reculpet‘ution. ’l‘oday thcre is no longer any doubt; one may sny unquallllledlv Illlill building is (lie llveliest lndustry in the Domin- îou. Recen‘t developments lully

sponsor n striklnu lia-nm 1mm un

Constructeur ot “nuit lllllhem‘ si... sluoco and plct'urwlunly santon lin- honn- showu toduy ls tir tnnny n-

. Ï ENGLI'SH HALF TIMBER DESIGN ' ' ‘ humain) a! cnas. s. snnowncx '

n sonnrnau' lot and -.. y e mis Amu— le on. lhst ou omet fastidieuse mnld lunch os puma M 'I‘bo pion io simple Il omsouunhnt and ltunblmlzllnl ont! Io ths nord la sur... ccnnounnu boot sulw in couru. and loi Inuit on plans mule ho nuer-sec Thluush tho lisent pot-n. un. un

which ls rail Ii‘hted vitr. groupe-i

nponjns ont. tho nomh. nid lisht and ehsrm te thfo mum Thon Is nlnn o flropisco 'fth on» central entrons; ton bath It snd me hutinx plant. lu tho moi on thn dlninn mon. limons sud screonod porcin

"mur-lot ‘ Unototr- srr three bed rooms and nom mon. Euch room has a plus

bcar ont hop‘eiful assertions pre- luusly made 'by Maclleau Building. Report .Llinlted. thàt conditions

lion were rapidiv crystalllziug. .‘To.vlew hroadlÿ, the which have takeu ' place,

meter are DO illûl‘P.

ity. Labor. on 'its side, has settled ôown iconteutedly to 'periform au |honest day‘s work at a generous lwage; .it woul'd no lhat important readjustments are

îingly little tlme’has -been lost this spring through wa‘ge disputes. ’l‘rhe hait year‘s total ot' (‘anadian

nustru-ction xwill Ibe u comparativesillme and Prairie Provinces.

‘ly high one. ili' the month of June Imeuneures up to iM-ay. tho first six months of 1922 wiil accouut for a shade over 8180000000 o‘f frosh according tol the MaoLean. figures. conmarcdl ego. _‘This lncrease ut 16 uper cent in trhe monetary value or new rbulld- ing renily‘œpr’eænæ- an lncrease of

Invorab e'to a revivnl of construc- “08- Ibeeu quick to “comc luck." Now cuangegzihfli the‘ prescrit seasnn's crop iz. v wild' Dlünzes in the m'tterinl -price baro- (Üln‘mimplucü‘

A mnchtor tullow Onturm's may at ieast submit estimatns un a t‘mili‘d ’lfluntti’uliy on piece L-i‘ work 'with saule euqvmnimJSenson’s liurvest.

longer appem— lnu'ease in

due in tth depurtmeut. Surpris-'

.i:een unwonledly quiet in the Mari-

with'less than “12.000.000 a yeari

But tlie West has usuaih'

of-i to an nusplcloue start. lt la 'l thaït the cht wrll

161d it Nature tl‘m €01!“ng

lit has bcen one ct the t'ew mis» for-tunes oi' the situation tha-t the building activity has mot becn distributed n llttlt’: more evenly over the whoie Dominion. Ontario has boen eujoying a vert? table boom,-liut conditions have

Ovar. 858.000.000 or the -sso;ooo,oao .totni u'bove mentioned. le credited in the MaoLoan Building Reports to'mr Province ot' Ontario. ’i‘he langer citles. -too,_ seem to he claiming more titan their. due share, iparily at the expense ai the country ut large. 'l‘hns. Toronto. Montreu‘. Wiunlrpeg and Vancouver are nli wcll :ihead of last year. lW'lllnilit'g;

valut; tous and ioll. Intel: nom

Ili“ il In ou! fwntnos 'or mrlh the

tors lbs oluscnve itvuss romu

u‘lndflil tu Mut; lrwwh Inutiqu

on nm mon ts spous for tho.

urcusu ll’l ts'

. i-iii'

illiH'î' ct:

LIVING R00" a. u‘-o'

sises cloner and each is weil lighted. ’l'ha intortur woodwork downstaira

inspira. lunanmiod Ihite with tioon of z [mon .

' V'l‘lnsmsterior ts rat-c6 with darlt ! nmuwd bflt‘l in 'nnu. stury wtndu- !sili sud soin-un nlnnve vhllo cribles lard lit-mon with hslf uuibsrn A11

who ipnt a dollar into rhuiltilug cpcrauous a.t the pl‘esezlt moment

.nce tiiat r0 le icettlng botter ruine .ur hls outiay han at :iny tlnic dur- lug ihe lusi two' and a hall years.

ARCHfTECTURE

Canada is conservatlvs But Amer. leano Want New Types

Copy cnt! Cupy cal! You have henrd lhc clilltlren shoot in derislou ut tlle liLtle wrelch. wllo has stolcn Lie big idcn t'rom a clans-mute.

lt ls thc saule with musiclnns and artiszs as with sclluol cÂiildi-en. U. ail copy cats a nation ul copy buts is {lie worst. Amoricuus have rencll ed tlie point of deveiopment wllore they ure llurllng‘ tills charge al ilielnselves-a“Copy ca'tsl"

la it ti'ue? ’I‘he Christian Centur) cl L‘Jicugo thlults il ls horrihly .lruc

lin architecture, particulariy in the

building ol‘ Gothic cllurches on titis

ho o! blmh,\vith floors of Ivhlte thus ilpsirurs tho woodwurli ts schsme.

l |

muy du sa with me pertcct assur— licaus and non—Anlrilcnns ullke. to—

CIMMBIP o - r

W: .Î

CHAMBER l

ls‘ s n’ E

CMMIIR if'o‘o Io'

. Mi outslde woodwork le stalued dars

brou-n. and the rool la mess green. coniblnlng a 'pretty colol

The total aise or thls' houso io 28 tout oy ’27 lent and it ls osu mutod thnt lt. votiid con! betweeft 14,500 and 86.000 :o nuild il. thio optimale bstns fill'lilnl'û of tbo planning and lie-un;

rais are but examples oi' tlie tend- cncy in the Dominion, uniong Ang-

ward the reproduction and dev- elopmeut ol' medlitcvnl Gothic. ’l‘his country is Brltish entulgli tu ubllul‘ nonAChristiun styltfi in churches and new-I'unnlcd styles in other public buildings.

Tliere is. huwevernu mnrkcd ten- dency silice tue war towurd radi- cul departurcs in the l‘nitcd Stntes. WlIPUlel‘ tlic aspiring arrhes oi Yule or the concrctc lnwers ol' Ncb— l‘iliktl are tlie “arolcst'lun sacriiege” ot’ this nge. ls a quvstiun whlcll must lie lei’t t0 thc tender. Meun- whllc, Nebraslm is spendinx flve millions nn "un ell‘vntml vbulldlnl: which ccultl be nt once un objcct ot‘ beailiy and a source ol' inspiration. with a tower eiglity ieel square, and terminaiina in a gracenul dome ol colorcd or glit tlle."

thtever ëlsc mny bc said about the capital and cupîtnl thut :iuvo heen mimed alter Llnculn. it can- not be said thzn lhey ure conser-

record l'or ‘1919 considered activlty. tire mouetnry value oti' now: worir was highcr. but thc acttlail volume loi' lt. according fui estimate, -wns umailer. luasmuchI nsprices were thon onhnormaily' ewolien. i

'i‘lie ufavnralble devclonmcnts ofl the last t-wo or three months ure but an cornes: of still botter re-

iln 1920. aeneraily.

45 per (vent in nana] volume. me prescrit/s .a must striirinsr exnmplc siniu'ltpneous drop in conta beiug Dl latent inlpl‘ol’emiem. Flglll’i"’ tfliken mm “ccount, The 8130000.. for .thc dirst quarter o!‘ lite mm 000 aggregaie i-s wen anove lhe show ñiulldins nermits or mm-

3390000 ivn'tiiat clly. wth in illi'

a vea, or phennmena] |Sin31c tollowlug month 31.301 23(‘;1'l.UlIy culs!" 'i‘lmi la wluu li mettras;

(:i' pel'mlts wcre reciordcd. Willnl—

neg heing on tlie ‘threvho‘d ol' lin-J‘ÎTUSI “’ho "le ""34an 10“ [hui 9“ Buhylon. tu a care- Wrst. thc rcneweti activity inf‘î‘“ iol'nmus stiucturc.

may be of good argurly tor lili' wholc Wrstern district.

Tu those wh'o con rulse thc Cnllii' ni the ctima le ripe to Ibulld. .Noth» img'lowet‘ 'irn c'osts czm lhc ho-pcd for l)y_deiuylng. lin thc- United Staics

suite to corne. For large scalc re- tlhe‘tremendous rush cf ne": Workiexpress me aspirations and :enllt- sumption ot operntions, such as has v tlrls yeur'hasvairenily resultcd in ailes ot‘ their une." Su suys tlle curist- ncourred in Ontario. wns dei’erred clight uxptur-n in costs, and. whlle a lun Century taroughout the Weet'as a reanlt or =-lmllar untllrn L; “01 Enlii'ÏDaÎO'ïlYork Cntlteill‘ul. How Blshop Man- last auttimn's ngriculturai colami- in Canada dur a wliile yet. tire mal-.Imug, Financier Morgnn “ml Archl.

. ONE . THE MOST

OF IMPORTANT

ltomo In ths oomplotlon lof thst now Homo you aro building

"fi'ÂINTING AND gDECORATING. Ÿ

On motion of non. a. K. linteau. ne dehoto ivil mourrai-

Wm'mî'm' "Gm‘esque “minage” ls{votive li' tlic m‘chltrct has imitatetl

' YOUR NEW HOME"

. . MUST BE PROPERLY WIRED

tu Insure bll'f')’. ne mm ulm au vl 'ou wlll: o convenir-«us sur. in P y ’ un .l "ne"

ELEL‘TIHU Ii‘ll'l‘l'lll'lfi. SW'HIÇI‘EIIË, Ele .’I‘lll( En S,

VACIYIIM

F EC'I‘II IC 7 "MAT-

‘0 TE”. .. E'I‘C.

“IONS. ÉLECTIth

If yuu I-fl'ld bulldlnl let un quota yau our

"autrement-BROWNE "&l

’l‘lll'a' 138 GNEA'I‘ h "IN I'llllNl‘.‘ 81

eiectl‘leul

0m v”

O onmmmwwoo—owmo—oWoÇ-Çom

Ï' E. M. Barrüf

Contraclor and Bullder

Homos wo build ors a“ gusranty of solid standing. Anyone can rent, but tho proprietorshlp in a homo boit msasures the lndlvlduai's talent for thrlft. Thora lo a roai opportunity today for prospective homo buliders to start their long doforrod entsrpisss with profit.

Estimates And Plans Furnished Jobbing Promptly Attended To

18 FELLING STREET PHONE 826J.

—e—

-"W W

' Play l‘air Wiih Yourseli and Yonr l‘amin ‘ OWN“ YOUR OWN HOME

A mon who io satlofled to pay rent ail hlo life‘ ls iack- Ing ln tho most fundamontal ambition—mat perfectly heaithy deslre to own the..roof over one’s hosd and tho smali picce of Mother Earth that one's dwelling stands on. We can hslp you1with

Plans And Specificntions Wo not oniy build

for the new home you have in vlew. new homes, but we make old onos look like now with HARDWOOD FLOORS

BUILT—lN CUPBOARDS

MADE-TO-OR DER FURNITURE ETC., s'rc.

if you are thlnking of building be sure and conouit

iON

g i

lilc sentit; terni it ilings ut Llie building ol- the ‘Catlwill‘ul el' St. '.i()llll lin: llivine in Ncw l'ork.

;tu ('iili thc Wlill Strcotmultimillion-v

i "A blundering Copy oi mon“; iments tronl il sincert‘r tige. lmposed! un our civilizuiioll by ‘sequential minority ot' ecclesillsticsl junu nrusians, lli woom nelthei' re. ligion nor tll'i runs deop ennugh t0

concerning the Ncw

Eteci Gratin must ihlusll! But not sa gBertri-im G. Goodhue, dcslgner ot' tlle Nebraskii Capital. Cram's l'orA .mel‘ puriner wllo ls puttiug on tlie Iñat prairie around Lllicoln. al lelrauge structure whlch shali bel .vlsihle l'or iorly miles awuy; not so [‘Jacobs ot New York. w.io combines hls town resldeuce, architeot’s ot— .dces and teuants’ flats in one nor- lrow trontags on a crowded steed.