PROCEEDINGS FOR 1922 XVII 



that the Council will in future enforce the rule in the interest of 

 prompt publication. In order that no hardship shall occur from 

 ignorance of the by-law the time shall be extended this year to June 

 15." 



The Sections were asked to give consideration to this matter 

 and report at a subsequent session. 



Mr. Patterson, Secretary of Section III, read a communication 

 from the Librarian of the University of Toronto to Dr. J. C. 

 McLennan regarding the sales tax on scientific books imported from 

 Germany and Austria, and asking him when in Ottawa to arrange for 

 a deputation to wait upon the Minister of Customs to make repre- 

 sentations to have this tax based upon the actual cost of shipment 

 from foreign countries instead of on the estimated value of fifty per 

 cent, of the pre-war rate of exchange. 



The following resolution was then presented : — 



"The Royal Society of Canada, at its general meeting on May 

 17th, 1922, desires to place itself on record as strongly supporting the 

 request of the President of the University of Toronto to the Minister 

 of Customs that the Universities should be allowed to pay a sales 

 tax upon the actual cost to them of shipments from foreign countries 

 instead of upon the estimated value of fifty per cent, of the pre-war 

 rate of exchange; and we further advocate that this privilege should 

 be extended to scientific organizations. It is also resolved that each 

 Section be requested to name a representative to go on the deputation 

 to the Minister in regard to the subject." 



It was moved by Mr. Patterson, seconded by Dr. Eve, that the 

 resolution be adopted. — Carried. 



A committee was appointed, and their report will be found in the 

 Minutes of Thursday afternoon session. 



The following motion was then introduced by Dr. Harrison, 

 seconded by Dr. Currelly: — 



That a committee be appointed to wait upon the Minister of 

 Finance to ask that: — 



"In computing net income a deduction from gross income be 

 allowed individuals for contributions or gifts made within the taxable 

 year to any corporation or community chest, fund or foundation 

 organised and operated exclusively for scientific, literary or educa- 

 tional purposes. 



"The allowance for such contributions be limited to not exceeding 

 15% of the individual taxpayer's net income as computed without 

 the benefit of this deduction. 



