g year and coll -....._.. w... uIb~-~ i . plants ‘their interest toArea. Iiltlni. Sneaker dstehuttheydonoteolleetlatarthofiouselstullyollllllsarltotthe Linens. locations mm Page 1) U9!!! the produce of his farm and every other source. two columns. subtracts one from ' fieother, and flllds that his expen- dltnrespxoeed his receipts by $200. conclusion that this farmer has ' lone behind to the tune of $200 dur- -Ii‘ the year. lBut that may or moi not ha the ‘case. and whether or no: vl-hicll I have refer?“ 1° "e Plrlfaild will come in later. These debts tlflliilldleelltlfely oil of the revenues of the provlncenndere also eahmhted by the Enefi those moneys. instead oi lit-lug expended they are m] Audlwr; eh the‘ he makes a it is the’ how he h expenllfitf - another way. up to the 31st of December. 1925. Then we have the accrued inter- eat on debentures. Of course. the coupons are ‘clipped off. hut there eat to ths end of the caleadaryear. facts. A yearlao a reeolutionwas . Ind that Item for interes on loans rum! In this Helm unanimously is the amount, that would he psy- In favor of . questing the Federal ille if all thrlnterest were glen-y] Government to establish this die- lease free cattle area in thisipro- lvviuoe. I do not think that tolay theie is ally debate, auyydivislonof opinion. as to the value of the natal». In. connection with is a difference between the end of 118111118!!! 0f U118 area. Irrespective Olll’ CHIN!" I999“!!! ""11 EXWMH‘ the debenture year and the end of 0|’ DI"! Politics. I think this was 7tures we have a hank account. province. and from that account is checked out all the expenditures we make. Those expenditures are ‘so to speak; they are made for dif- ferent services- !" th At the-that banll account are deposited all euee |h and of the year he totals up thlwthu receipts. all the revenues of thtqhere’ 9g H3561 I l Than you will at once come to lhmmnde in v rious parts of the pro-Why everylhlhg o“ n we end Ivlnce; the Government loses them.‘ But these moneys l e calendar year. aiid that differ-I PeDPUwI-ed by this sumlmoney e\'er made In the interests lot the province. At the time this possibly the ivlsest expenditure oi There are other liabilities, asiHI-‘illae met last year. when the esti- we can very well UIICIENUlH-lnbe- mates were being voted upouhno- cause while an attempt is made lnVbody In the provinc oeltherjny- ty-the year there are bills that do not actually come in that belong to 1925. but are not ascertained 'then., 0n what ae he has made oi them. simply taken out ot that bank ac-Q He,“ sweep m. the “ehhmee o, the If. for _ n on his farm and one of the items o1 expenditure that he has marked lug interest and they are there io-feuhumh av. How the» wt "my 10"“ Pi" lltosc liabilities to the 31st of De-lllloll or down is I. payment of $500 on his mortgage, It cannot be said that be has gone hack $300. on thc mu. count . . . .\ savings accouiiLbear-l oi the deficit, ii the money: arci still there to the credit oi the pro-j the year is gathered up and ell-z ffilllllill‘. 192a. was $104,541. ' Bill there are certain assets that; trnry. he is $300 ahead of the galueqwince, changed simply to anotherlere he, deducted h, ‘he proflheh“, lie has paid out of his current ex- penditure a larger sum on his t-ap- ‘ ital debt llllln the difference tween his revenue and expenditure It the and 0f the year. Now that very same course o‘ reasoning ap- Province. bank account? * Deductlng the Iullll of all those as already fiEclainil-ll-ib have a balance oi $14.3 that la the deficit this year. and will lAudIlor. For instance. there is the _ the gmkmpwas a stipulation which this Gov- =- _ ~ <1 1 l W‘ "WWW "U!!! ‘he “PM”!!! Mm“ fund. The balance of that was not ernment did not dare to turn down. 2:3,!- very long 85o “as ep or “g ' accrued interest on the 31st of December. self nor any member of the. Gov- ernment—was aware that the estab- lishment oi this disease tree area would entail any cost upon the Pro- call upon the revenue of the pro- vince in any tray. However, midsummer. when the activities lviuclal Government or make, any . he has a mortgage count and pill in another hank ac- hmvlhhe; eyeryuflhg m [he end dqjummenced 1h commune“ ‘qth ‘hle. ‘matter. this Government was re-ihglg a, much .5 in 1921. Amt the local amgunl ohquested to undertake the transpor- the veterinary surgeons who were performing the work; null there were a great many of them. It was necessary lo perform this work within a given time, not; it sibllity of losing this great boon to I‘. {Wb- . ill-small Item. but indicating the econ- r H c - ~ It leaves themxnesditures of as 310.000 less than their expel-l liters: in 1911. * That is to say, taking away than‘ tvva extraordinary Items oi Increase. for education and the establish-f meat elf the dlasass free area. l" ran the attain oi the province Iaat year for $20.1!» less than they ran them In 192i. (Applause) To follow the comparison a little; further 1 will take another. class of . items, showing comparative expen-' ditnre over the two oorrespondlns years. l will state at the outset. that on every Item of expenditure where economy could he practised. the expenditure waalovrer in I925 than it was In 1921. Take the administration of .lus-, tics. In 1921 the expenditure was, 827.569. ln 19:5 It was t25.t2tl-—‘ over 02.000 lees. ."1‘ake the "Board of Health. {only that ‘has been practised. In 1925 the expenditure was just about , Other Comparisons ‘ Here is an Interesting Item; De- partment of Agriculture. My hon. friend the Leader 0f the Opposition, extravagance In connection. 7"_ “w” calculated but has accrued up to “'9 OBI-lid I101 lllldérlliké the fe-‘POII-lwlth this Department. In 1921 the: ‘ordinary expenditure was 532.083.; _ _ , _ _ , Then there is a credit ou hlghcthe Province on account of the ex-l 1 l; 33,'-'6_ 3 lmlgi P"?! 10 "'9 PIINIC Aliwums 0' ""5 F819!‘ l0 ""5 la!" ""~ "l" m? m‘ ways improvement account. Ill tile: 1191156 ellifllled ill lflllfilmflatiolnlwdltggg tlliifirfliwgaislofe; “gut in I921 I ii it can be shown that present lei me say that ihe tloverii- previous yeah i“ [his very And“ {he mane, was agreed upon and amount‘; have been paid out oi cur- menl takes filll FP$DOII$llJIlll_\' for the balance was the (“her we“ we, [he work eel-fled Duh w"h__l mlgm rent revenue to reduce the capital debt oi the provincmthen such pay- Tllilf is the actual aiuoirui. I ‘trust. .\Ir. Speaker. that that. and had over-expended on highways and say-commendable despatch. The l that amount was charged up and Federal officials were greatly pleas~ merits are not expenditures which have iiiade- the explanation clear included in ‘he hank afl-ohhh Th1; ed with the services performed for crate a deficit, in t e true and proper sense oi the um. The Debenture Debt I will examine those columns u.’ figures for a IIIOIIIrIII and see how they may be analyze-d u .111‘ principle and with that in new Wevhave ulna! uzichi bt- .sll.—d mortgage on this prllvi‘ . I a" our debenture .l9l\I—II1lllt'_\ 10.. w- ed upon the credit and aim o! 1M province over a fern: years Those loans have been made LII d terent nines and Dow over a million and a hal’ Iars; Borrowings of lba: k I stated before in this Ht- only be made. by virtue anti the allfbflt.) m‘ a: Act n‘ 1h islature. Various slaieme .1 .11 llJl- . a; t.ill under liar»- ~ perforating m?" “H933” 1 3m glad m ‘all “Y “Y” 3M9 l" we know just exactly what those and satisfactory. l have mentions-ll allfiillf-r re- port. ihal of the hZxii-rilul xutliloi". This audiior is ensalzl-tl for lhai time lit-iii! u.» ernnieni. for ibe year we have a credit amount which we carry over, and which will be available (or next year. There was also a balance on er. All the gasoline tax which was them. and these services were per- Tormed at very reasonable rates. The transportation was made by curs; and I might say that we ob- I particular piece 0: work b)’ tht- Gasoline Tax which we carried or. talned these services for vgyymheh less money than we -anlicipated Tm“ -" '~‘“’7l\ o‘ exlem“) ammim‘ collected was not expended there when We first undertook the mat- lia- been the system In this 1W"- alluilally one or livo of our bank managers in the province been selelieti for (lli? purpose that uildii. Tuis year. ubiain the services 0i .\Ir. .\. \\'.‘ ‘Ill-tidmari, the manazer o: the lllyval Bank of Canada lit-re in Cllzirlolie- town. a native of this t'il_\'. and .1- a 7118111101; as slifiicieili guarantee is a credit to be curried over iilin .- vince for a great iliany years. trill ‘me year Theo there are the assets of the can be converted into nioiiev. and E1>S8IS are worth. When those items are totalled up ,it leaves the net liabilities o’ the ter. However, that Is an additional expenditure which could not be es. "mRlBd. Wb h nobody could fore- haw, Prohibition Qoinnlissinn. Those art- 599. ‘hilt which In the end was in- “ l-l-lllrulflled 1mm year to your; [hey evltable and could not be refused or turned down in any way. increased Cost o.‘ Education. There was another Item. and l. my hon. friends had just as much .i more money from the Federal Gov- erilment by way oi agricultural, grant. which has since been with- drawn. ln ofier words, they hadi a total expenditure in that departq merit cl over $50,000. where lath year we trad $334300. < Take the Department of Public Works. about which we have beard loo much I11 regard to the ecoiiouiy, of the Bell Government and the ex-L travagallce ol the present adminis". tration, In I921 the ordinary ex- penditure ior public works was $122,903. Lat year it was 8121.337.‘ Department of the Provincial Sec- retary (where silvings could be,’ niadeJ lli I921 the expenditure W118. $15,517. l-u 1925 it was 812.701. FaIcoilvvootL-ouc of the great. spending departments. and s plncc| prflvitvcc. including the expenditure "WY deal Wllh this NOTE‘ "l"? l1 where there is some opportunity oil every kind. up to the end of the been 035594 i“ dlflfrm" “m” Kim“ that the illlllll “'11s properly. eifici- yea,._$2_e51_539_4o_ orizing loans of that kind to nt- made. and in fiery use ill» slilillir authorizing the loans prm-itlt-tl i ' for what we call a filIllilllL, ::l.i.|; other words. providing that om the current revenues oi‘ Ille pro wince a certain proportion <liall l». set aside 919:)" year and fiimletl iii securities to await llir- liuit- u-ht-n the principle ol that 19m: or lli-heir lure bt-comt- due. <0 ihal ivlicii lili- time conic-s for pnyniirlii. ii lll.'.’l will be available io moi-i illc loan to make puynlciil. calling altogether at least upon 1hr» current revenues for lliut your or making a new luau to pay orr lht old one. Il i. . . 1y a IPIII m‘ domestic providence. n! t-altfulziiid proper financing. “'9 have had that e)'>'l"lll and we have been setting aside by \‘2ll'l~ ous statutes from year to year sillll- lug funds It) int-cl our dciienlilrt Dilrizig the past _vciil' there was set aside for that purpose. out of the revenues. the silln of 515.110. That money was not expended in the true sense of the word; it was simply transferred to what we might call a trust account ior the purpose oi taking care oi the loans. It was eillit-r placed lPlIllHlTilTlly iii llli‘ Savinzv Arr/tum or lll\'t'~li'il in inlvri-si ht-ariilg 41011115. A5 I said, that 1's nut all r-xpciitli- lure which creates a deficit. lt is <.i 2n .iI' simply a iransiereilce of uluney 195$ than [hfl-ip y(~ars—thflt balance m the us, De . from one account to another to thc w“ more the" dgublg the present ed m ‘S1931 credil of the province. and inve. ed. from time to time. in interest- bearing bonds. Unfortunately il might say ill passing: we had a time when that was not adhered to. when the money which should hilvv been and which we all llIUILlllI was invested I11 securities was not >71 Iiivtslt-tl but was plat-rd to (Tilrrtilil Account In lht- llailk. Ztllil ilil- only smurf!) n'ol1.'ilI\\i-r<- ii~<-ll-s-..l-i';l|i' ,.,| |||i., ,’|(‘4'Ill||ll Iln .'i sit-king filml e49“ of paper. At lhl- pru-st-iil time. how» cvt-rl those sinking funds art- r jirrsciilcd b_\ liilercst lluiirinl: sv- (tllflllitti. These bonds in which the sinking fund has been invested are bearing interest and that Interest is as much a part oi the revenue oi the province as any other item; just as much a part oi our revenue as the subsidies which we receive - from Ottawa. or the income or per- gonal property tax which we collect from the people. And that interest lust year amounted to $17,346.86. In addition to that wt» had a sur- pllis of the (lastlline 'I‘iix. on llillltl. amounting l0 SZl.9tl‘2..'i5. 'I‘Iici'c is also a credit balance of the llilzli- ways money 0n hand of 31.350112. The sinking lwud appropriation ltl which I have already referred was l0 meet the ordinary debentures as distinguished from the highways: and In addition there was a sinking fund set aside to meet the high-I ways expenditure. of $0..’ _ .0. Those Items, in all, amount to $51,- 488.34. The Bank Account. Let mt- illustrate the matter lli eiiily aim t-urefillly" perforiuctl. . The External Audit The l‘t~|i()l‘i of the Exit-mall Antill- n1‘ is made illl a somewhat 1liife.e‘li basis from that ol the Pmviul-ial Ailtliitir. Ills dill .- Willi ilit- llillllllllr$ of tho prov‘ w‘ in a larci-l- ivuy. Perhaps I llllL. .1 illllslrftlp my piliill .l1_\' (‘XIOIHIIIIL llll" illustration zilrcad)‘ KIVUII. Wr- will say lllill a fzirillt-r ill llll‘ t-lid lrithulll uf Illa yt-HI‘ lizi- all ilppzirt-lll '|0|I'.'Il know “v in‘ $3011. bill has 1l(‘(|llll'[’Il zisscisby" illwri- (-1- l'.\l"lll lllibil the aplmrluli tlciicii: tiit-ri-inijr- his inial liabilities will 1i.- allogelht-i- different. no liabilities. His zissv-ts. taking iilill t-Iliisivli-ralinii all lii< property. Illilv cxccctl his liabilities ivllill: Iii Purim-ill cxlieillliliirt-u and rt-vt-iilii for the yrul- may show a dl-iii-ii I; is upon this lulu-r basis lllal External Auditor lines llir-i work. II you will permit lne I will refer to the audit itsi-lf. Ill (“rilflllilllllll thl- liabilities o1 Ihc province w- fiiid llll'.\'l' I liililit-s in several dif- fcri-iil plum Fire-I. as I szlizl hr- forc, ivt» llii\'l' lht- l-ilrrcnl at-rrviliit in llil- Ilailk. \\':- 0W0 the Bank |lII_ l'lll‘f'i>"‘.ll ilvvilllill. til llli‘ (‘llil 0f this icar soilll- $231 I may men 3.. film, in conni-t-llml with lllls t-uiint. Illtilji fciv years 8K0’ "<11 amount, ind upon that balance we were paying 55/2 per cent, and was not earning anything for us. srlmu.» of that Bank overdraft- was paid by Issuing debenture-x We were able to borrow the money at 4|, per cent., thus saving 1 per cent interest-Mic lllfiflrfillfl‘. W0 “were paying on dcbl-illurcu and nil mlr blink ltltiil. \\'t~ also Iltivl- plat-- Ilsisis; Iliad is in Silyfl. lion! as that Iarlw lmlalire riiiis iii tllc bzilik tlicrc is un provision for it llein: lliilil off. but ivllon it is Invested Iii debentures there is a slnkilig fund provided which is gradllzilly act-li- miilatetl in order to pay off the debt when lhc debentures become due. Crone Entry There is illso a ct-rtain zliilmliit tiiic 011 slim-i Imlils. The (loveriv. niciit is authorized by Stntull- to, ‘Ilnrrniv from pTlVIIII.‘ persons. and‘ upon llllH accnuill there is iliit- by the Government Silltitlilo. Tilt-ii thl-rc is diic (liialillllt Tax ilvrtlllllll that money ls there Iii tlit- flank. ‘hilt further down we Ilave n cross ‘entry. because the llloney is nu Ihand; that is, it is i1 crctlit. su- that we have a cross entry. I'poil' ‘debentures loans there is II debit of $1,441,317. Then there is ac- crued Interest ou short loans. Th:- ailditofs account simply shows tilt.- Jnterest actually paid on those ‘loans. A certain number of our people have money there; they come in at various times dilriilg the Your el Mere The name "Steele, clovers, grains or Steele. or c Alws You cannot buy ette T1170 - NAIILTON nized throughout Canada as standing for all that is best in Seeds. It is your pro- tection against disa pointrnent. Whether you grow vegetah es, flowers, grasses, Briggs‘ Seeds and excrcisi ary care, you will cnfoy rucceutu ya Ill for bIfIIi-I. IIIIOI‘ Illfilw- r. laid Everywhere in Cong] land In "lusts-sill 192C Cue STEELEBRIGGS SEED 6&- ‘Usuaan-a snarrar nu four" l hunt Sells Them Briggs" is recog- roota, by sowing Urlcollected Taxes-Not an Asset. l): gtgnllyuupn whoq- nzlmq. l ncezl only o" highway‘ and expenditure. o‘ "me later on Th,“ is m", expem In referring‘ ditnre for Education. to that last year. In moving this‘ some resolution. I said that 1 had _been informed by the officials of: ‘the Department of Education that, practicing economy. In 1921 the ._i_>xpeudilure was $118,859. Last year it was $103,44‘l—a difference 0-‘! ‘some $15,000. The Interest charge in 1921 was $58,686. Last year lt was $66,441., Some zentlemeu in the (lpposi-ithe? beuewd- and “'9 ‘H benevedflbut the year before i192-il It W85’ no“ may ga_\'_ “Bu! you are leaving that the expenditure in educatI0n-;59,00Q_ out some HSSBISr-Illé uncollocletl taxes." I have always taken the‘ m" m ‘I'm stand in this House that these are [he U19" 00min: Yea!‘- not an asset which can h.» l-aIt-illtil» d fir depended upon, The as rs, l" which I have ml-ntitiiictl aIri-hdy. if “Peale? Pmpilrilllfl "f fir!" 1""! Bolt-fin 1921 was $22.16. "Loud class teachers engaged in ourlwah reduced m 515,945 not tho liquid. could be liquidated present time at par. aclil we’ We could clean up .il ll".\' time on those; not s0 with the taxes lliul are list-lli"! "m Ti-‘lidlcd “S Pelik “lid i! ""5111 was $12,021. ed as assets. When we come to some people have left the provinccd some are dead; we have found that "lliemm-"fl? 79" "l? W593" Fn" i-rlg. some of the taxes have law-n paid though they were ninrltuzl ur.p fllitl are calculated as an asst _ that even from the ordinary \'.e\v-' pointtliese should never he calcul» alerl as such. Sn far as I ill11 pe-r- W" mlflh" "Ill" "P ih°"¢$13.00(1.-'| oulllllll ma‘ “W59- srlilally concerned l would gm: m1: °"l' $2.000 more than the amouhtlsiaiiiiate the statement I made b8- s-‘irlcr that they should wr- i-itlu-liili ‘in an audit of that kind. II is very "=35"! 0V0!‘ Our ciiimiiol- well lo piit ihcln down :1.- uh help. mate, hill for llnllillic, iiltlrv. ‘ The total liabilities 0f illi! pm; ‘ince. lei-ls those assels. as of the lat December. 1925. amount to! $2.I)51.5f’.9.-iil. The liabilities caIcliI-i all-d iii exactly the same niaiiiler up iber. 192i. alnoiiiii-, 13. or a total i:i-‘ crease 0i‘ $99. T. That is the to- tat increase oi liabilities. When our predecessors were in power they did not calculate it that way. They did nut admit that, amount of increase in the liabilities: because that included the highway Improvement expenditure. llllil llloy’ fllWflyii took the stand flint that W115‘ um! ii liability. Wt: take a tlifliirl-ill i. Wr- say as in this that sinking fliiid is prnvldctl nut of all hand the increased expenditure for Education which we had no means had reached its peak. and thati there might be some decline during The Iii-l crease from time to time. as wei know. had been caused byibel common schools. We figured upon; the information we had at the] _ _ - d y} - -,_| l‘ time. but unfortunate] we we - ~ 1m m, Wulwrh‘, u, a anew Worm m“ Fonts-lg“ thlfydowliqhllfilllt; wrung in ‘hm’ y relwlth a little later on. The expenditure! llmle 118811)" $5.000 over the estimq, H" ""‘3" hm" examine those arrears we 511.141,,“ ates on that account. l If we take these two items. the; Area which we could not anticipate,‘ oi ascertaining at the time, and ov- er which we had no contreI-thesel which our total expenditures it». As I said before, we adiull tIl-Iicit as shown by tlit- Public counts: nevertheless, but for th two items. there would be pran- cally no deficit. But for those two Iln-K extraordinary expenditures which. we could not foresee and which we: could not control, the revenue and‘ expenditure would have metfendl I0 Vi" is the liabilities oi the pro- vlnce as shown by the External Audit are concer..e.-i,.we would: have shown a small betterment in‘ conditions. Striking Comparisons Criticism Iins bcon lcvollod llllfl Glliltfrlllllvlll by tho 114m, hi. made tiiiw and again. By the latter amount is, indicated the result of llie Iourl years of the late Government's lili~ aucing. “ I 1n (‘OIlIlflCllQII with tlll- lllbiiilllfllli 01‘ this lxeglsluture. the expenditure, Last year il- In Legislative grams we expend- ed more. That matter I will tit-ill. III I921 this expenditure was 59.222. Liisl Yflilfl Difference iu Ilic comparative figures is noticeable even. in the (51t- penditnre of this Legislative builtl- Iii 1921 it was $5.942. Last, year, $1.723. i Proof oi Economy A1111 so, going over all the items. figures sub- lorc l-catlliig them. that in every‘ one of those classes where it was gmsslble by economy to make a saving, the expenditures 1111925 were less than in 1921- the OOFPEF pending year oi Liberal rule. (Ail)- plausc.) Surely ,then, that is sui- ticlcnt proof, taking our friends on their own ground of argument. thii the charge oi extravagance is ab- surd and completely unfounded. Now let us comlpare the revell- ues. We find that In very many oi the smell items our revenue hnsi shrunk since that time. ' g Our friends In Opposition have made a gieat outcry about the Government accepting money from tllc Prohibltioil Commission. but, la-all~ in that year, 1921, they took overxliiys ago in I-Iils lltiilse. illld 31' ;, (‘r of Illf‘ (mpol-iitltiii in a stau-nlt-ili. $4,000 more than the greatest sum j the clclir HIM lli" that has been taken by this Gov-which ht- hns tit-alt Willi mailers egn-lnafkpd p"; n; (he ,-(.v,.h,,,._ hultltiverunlclit has lit-t-n extrzivnzanhlernment. . it ls nevertheless a part of the lia- bilities of the province. The ex- penditure last year was $92,058.15 and we have a balance oi $7,818.12 as the total increase oi liability for‘ the past year. Now take the next deficit as shown Ily the Provincial .-\ildIt.-l $I-I.!i0Zi.28. You say, Why the dis- crepancy between the two? It is Slillply made by the different way of accounting. Que Includes all; the assets and liabilities. null‘ there was a comparative increase 01‘ assets over liabilities this year as compared with last year ivlilch just accounts for that difference] The True Deflclt Shown , As I stated already, this deficit which has been illentloli~ ed in quoting the accounts. We might possibly have covered It 1111.] Such things have Iieen done lll-Efortfnpiflldltllfés were $687.9.‘l4.94; or an \\'e know that very recently lu the lllstory 0f this province uients have taken capital assets.‘ sollktlon. the property oi‘ the province. them and put the money Into cur- rrent account in order to create nlpoaltion that the Increased expen- surplus. and that surpluses have‘ ‘been created that way. We do nohgnilcta lbelieve that the people want flnanc- -mlt that they themselves were the We believe that‘ ing oi that kind. they want to be treated as men, to~ ‘be treated candidly and told tlleJlow directly from the Statute of truth; and that Ia what we are en- deavorlng to do. lApplnuseJ There lli another criticism which ‘probably will he levelled against in teachers‘ salaries from year to us; that our expenditures have cx- ceeded oiir estimates.- This motion which is being _ made now and fwhlch will be debated upon. la a1 motion to provide Estimates, to , grant Supply to carry on the publlclyear over 192i oi $36,638.17. young services during the comlig and the Government is exp ted to live within those estimates which are voted by the House. This year apparently. the expenditures were $730382, while the estimates were $718,655. showing that there was an excess of expenditures over esti- mates of 311.727. How l-an that be accounted for? I will explain It. In the first place. you will find upon examination of the Public Ac pant. (ApplauseJ counts an Item ot $8187.21. charged as expenditure, for Diseaae Free we admlt-‘tures (I am leaving out the high- g0veril-1$26,260.80. l ‘$184.88. v thnt we have been expending morel than bur predecessors. That appar‘ eiitly is the ground for the (rlltlrltfi of extravagance-that because we? expended more than they did ll’ must have bee-n through inisiilun-l agement of the public affairs. will deal with that for a moment o1- two. by way of comparison. To be absolutely! fair I will take their corresponding year t0 the year I025 —just foilr years ago. Our prede- cessors took ofiice In 1919 and they continued through 1920; this Gov- eriinient took office In I923 and cou- tinned throughout 192-1. I will therefore compare with 1925 [ho corresponding year of their regime, .Wlllf!l1 would be 1921. Last year our ordinary expeiidl 1 way expenditures Ill every easel were $71 .195.'H. In 192i the corresponding ex» Increase last year over 1921 o." I have already referred to Educa- I d0 not think it will be cun- tended even by our friends in Op- dlture on I-Jdllcalio-n Is an extrava- If it is the case. then I sub- calilic of that extravagant-e. bu- caiise those Increased expenditures I920 which they enacted. The ill- ‘crcase In educational cxpeilditui-o. caused by the larger amount ptild iyycnr, ls as follows: Cost of education last year. $282.- Totai cost of education In I921. $2M.346.7I. .0r an Increase oi last Add to that the extraordinary ax- Ependltura last year ed the Disease iFree Ares ($8,287.38) oi which they Iliad nothing In i921 at all corres- ponding, and we have a total oi ‘M68263! of extraordinary expen- diture under those two headings. I would like my lion. irlsnds when they address this Hon to sa whether or net they consider althfr Then they got all iltltllllilllilll $66,000 lli arrears of taxes. A veryf large part of that amount was} 1118118 up of taxes that had been de-l Ilberately leit uncollected after. they came into power In 1919. and, lwlllch properly belonged to that;ey which our friends had at their year. in order to create that-mar,- velious 3253.000 "deficit" and to swell their own revenues In the subsequent years. (Applause). I lPerhaps I might. be lpermlttad to! make u _l'ew remarks upon the sevfl eral departments of the public ser- vice; l will endeavor to make them; as brief as possible. First we havej the Department of Justice, over which ll have the honor to preside. .-\s I stated. the expenditure for] last year was 825.429. That ex'pen-., diture. I may say. was lees than It llflas’ lheen for many years. It ls con-l trolled. of course. very largely by! the condition of the country ivlth] reference to crime. Apart from any; other consideration. It is something that we should all be very proud- of- to see n lowering 01' this ex-j penditure. as it Indicates a lessen-i int; of crime In the Province. Last‘ Year we had very‘ few criminal‘ cases and we also found the beam, lit of our new Jury Act. At one‘ lerni of the Court we were able to dispense with a Jury altogether” there lleiillz no jury (333138 lo hel ‘rlcd- | "l" W"? pleased to say that so fur this year we have had a continuation of that same satin-I. factory coilditlon. We have had ug| At one of thong germs been low up to the ipregqm on; can never measure very farln ad- "lwfl. however. but I may say that In thle department the astinmteii will be m'ado aelowascanhemada Wflllllfllilv. and we can only trust that conditions will not he such n lo increase the, cost in 1,111; dQ- pertinent. ‘ oi those aapatldltu w. as extrava- Deducting these amounts from the revenues of last year we Ihld Efficient lsrvlea at Low c“; -I do not think it b necebsary for criminal cases at either of the twifllnentlon the progress of Dairying. terms. at Charlottetown or George. because that has already been town. since the bexlllnlnl of 1m. deali ‘will: very fully by the Min- the pom Istor of Agriculture. There is an- JIIPY was not called at all oild aail other matter connected with his de- cilllflellueuce the expenditures have inertment. however. that I might re- lThe Department of Agriculture has Today 11158 Mutual Life of Canada is carrying $1,000 of insurance on this policyholdefs life for only $1 year, the premium will be still lower. The Mutual principle of life insurance,» combined with sound, progressive man’ agement, assures generous profits for Mutual Life, policy’ holders. Ask the Mutual Life Agent to show you actual year by year profits The bottom of and. out a .98. Next earned by Mutual Life policies. You'll be convinced that the Mutual Life of Canada is THE Company for you to insure in. rMUTUAL LIFE Waterloo Ont arto DF H. A. EBERS 135 Kent street me to 58y very lllllt’ll III regard to the Department of Afirltillliifil‘. My hon. friend the l-eflilfil‘ 0i If"? 0P‘ position I presume, will iulilcc Illa usual attack mi this rlvpuitllleiit: It is rather ‘a favorlie liltncklill; ground for him. bill aitfer the iilile dcgenm mung by my hon. ll‘lt.‘ll(l the Minister of Agriculture n few lintl lilcid tiiiliiiicr Iii lli that department. I d0 not think Iliere is niiyllliiri! ilecessrlry for me to say. I Iluve already stated that we have been carrying on with equal efficiency. If not more so. .all ihe activities of this department with just fifty per cent. ui the mon- dlaposal when they were in power. it lr‘ vcrypleiisiiig ltl ilolc that u..- School Fairs perhaps one o! the finest and most useful educa- tional activities we have in the ‘Province. are still Improving l" quality and Increasing ill number. I may repeat what I have stated on other occasions. that if I hod my choice between the Exhibitions and the School Fairs. I would choose the School Fairs as the more valu- able educational asset. The Women's Institutes have ul- lio increased In number and in ut- tendance. I do not know that there is ally utility of more value to the Vrovince as a community and toi its various unit communities than. these Womeira Institutes. There is scarcely any district where the school or some other social In- atltutlon has not been benefited by ihcni. (i/tpplausc.) It is a great pleasure. therefore. to see the growth and Increase in Interest that. is being tukeii lli these Insti- lutcli. Puselbillties‘ in Fruit Growing It. in not necessary for me to fer to; end that Is ldrult Growing. en endeavoring to revive the uit Growers Association which was a live Institution In thha Prov- ince some years ago, but which has been asleep rlow for some time. It seems to me a ‘great shame that so littlh attention Is given and so little progrem made In fruit grow- ling in this Province. We have an Charlottetown try. yet we see ill this city and throughout other towns of the Pro- vince no Island fruit atoll for sale; we import our fruit from foreign countries‘ when we could produce right here. Just as good a quality and could silpply it more; cheaply to our customers. *1 remember an Iiiciduilt last tall. when I bought a box of domestic apples from mic nf our ileighborlng fruit growers. Un lily way home I culled at. a grim cry store and asked the price of a box of Imported apples of about the same quality. They were filly cents cheaper. But what was the producer getting for those Bapples‘! What amount went for transporta- tion charges and to middle men? That money should go to our own people 1' we were producing fruit In this Province as we might. 1 think it is time illial we awakened lo our possibilities in this aspect. We talk of having no ma ufaclur- ios‘. hilt the only mailufacturics that will ever be silct-essful in this PPOVIIICE are those that will manu- facture our own natural pmdilcts; and If we can have successful Ili- dustrles at all I believi- it will be along the line of prcselvcd trill-is anti vegettubles. ' Education has been a very l1lllCll discussed subject, and I nln not sure that I can add anything new or very interesting to what has been said already. I have nleillion- ed the 1920 School Act; and In all sincerity it seems to me that Ill ur- rnnging the scale of teachers‘ sal- aries under the iprovisions of that statute a grave mistake was made. We know that the teachers are‘ not reoelvlllt; today any more money than they are entitled to; illeyare a class of people ~who are not yet overpaid. Nevertheless lhelleve llivrv iviw mo sreut a levollin of standards established in the gr» ment of the Increased salaries. e first class teacher In a common school of perhaps l2 or I5 pupils now receives as much as the prin- clbel of a high school. with all the ralqionsiblllty that that entails. I am convinced that. so tar as gruiir ation of teachers‘ pay i; wheel-nod, we had a better system before. where the ‘eacher higher up in his profession having greater respon- llblllly. and more onerous duties l" Perform. was paid mere than the man In a smell school who was lW-illg smaller service to the Pro- vince nnd who had notnearly as treat an amount of reqlonslbility. The result of this Increase. indis- criminately made, 11s that we are ideal spot here for that very Indus- Ietilus _a larser proportion or first generous profits paid to - Mutual policyholders do. mean something. A graphic example of l what they do mean is illustrated , by the figures at the top and ‘Iplaccs seem the “arrow“ shown in this advertisement. policyholder took straight life policy for-$1,000. His first pre» mium was $16.20. But, as the years. rolled on, the gener» ous profits eamcd on his policy ma- mially reduced the premiums until today his pay" ment for 1926 is only $1.98. $198 a IQZGPIemiiIm class teachers In the small schools of one department and with a VBTY low average of attendance. \ Suggested Consolidation oi Scllflfill .\Iy hOII. friend the header of the Opposition has mentioned Consoli- dation of the small schools is u solittloil to our lprublem. Thht has bccll referred to before. and "- l“ no doubt an idcol solution ho tho difficulty. Tho problem is to bring that about. We kiiow the tenacity with which the ordinary school district will-hang on- to its school. and that a system of confilidatlou forced "upon the people asllllll! their will might very likely Ininre education where "ll. would other vl-iee be a benefit. It is too serious a matter to experiment with vary iar. It is u problem. of course, that. is not confined to our Province- T-hcy have it in Olllflflfl Ind Q1113‘ bec and in nearly every State of the Iulitod States. None of these to have made any more progress than ourselves In {dealing with It. - l l may any that this Government. when it came lntn Pow" 979111159‘! I0 have our educational system In- vestigated. Ordinarily that would he done by a Commission; “W! 1! the way Investigations are carried on nowadays. There have been a gfggl mgny‘ Government Commis- sions. But they are a very exponr Ive-d might any, luxury-and. they have not always accomplished all" that was expected. We felt that in this Qrovlnce, with our limited rev enue. we could not silord to experi- ment with a ‘paid Uommiaeion oi- Lhat kind. so the Executive Omni- cil h been dealing with the mat- ter. Tlhey have appointed a sub- committee of their own. members and lap itktlie present they have _ en quite a mass of evidence the professors of Prince of Wales College" and St. Duncan's University and tmtu school inspect. 0m iind others Interested In educa- tion. In vnrloua wullta of llfe. This work Is not yet colupletnd. All the evidence taken wlll/ be analysed and a report made vwllich I trust will be of some benefit. ‘lotieol leaders w f Iln this connection I might N!!!‘ to the matter of School books. _l have always, felt that we should have a more sulfa-Ila Irlas of school Reade a In this Prwlaee. l do not think yo" have nearly as fine a series today as we hall. I" . ____ (Continued on rip t.) V \