296 DEEP FURROWS 



5. That agricultural implements, farm machinery, vehicles, fer- 

 tilizers, coal, lumber, cement, illuminating fuel and lubri- , 

 eating oils be placed on the free list, and that all raw 

 materials and machinery used in their manufacture also be 

 placed on the free list. 



6. That all tariff concessions granted to other countries be 

 immediately extended to Great Britain. 



7. That all corporations engaged in the manufacture of 

 products protected by the customs tariff be obliged to 

 publish annually comprehensive and accurate statements of 

 their earnings. 



8. That every claim for tariff protection by any industry 

 should be heard publicly before a special committee of 

 Parliament. 



(4) As these tariff reductions may very considerably 

 reduce the national revenue from that source, the 

 Canadian Council of Agriculture would recommend 

 that in order to provide the necessary additional 

 revenue for carrying on the government of the country 

 and for the bearing of the cost of the war, direct 

 taxation be imposed in the following manner : 



(1) By a direct tax on unimproved land values, including all 

 natural resources. 



(2) By a graduated personal income tax. 



(3) By a graduated inheritance tax on large estates. 



(4) By a graduated income tax on the profits of corporations. 



(5) That in levying and collecting the Business Profits Tax 

 the Dominion Government should insist that it be abso- 

 lutely upon the basis of the actual cash invested in the 

 business and that no consideration be allowed for what 

 is popularly known as watered stock. 



(6) That no more natural resources be alienated from the 

 Crown, but brought into use only under short term leases, 

 in which the interests of the public shall be properly 

 safeguarded, such leases to be granted only by public 

 auction. 



(5) With regard to the returned soldier we urge: 



(a) That it is the recognized duty of Canada to exercise all 

 due diligence for the future well-being of the Returned 

 Soldier and his dependents. 



