558 , TRANSACTIONS OF SECTION F. 
established, maintained, and from time to time modified, for that very 
purpose. . 
The conclusion is that practical persons should look forward to mundane 
organisation, and that exponents of economic theory should be much more 
careful than they have been not to confuse economic society with a single 
nation, 
3. Local Taxation in Manitoba. By W. Mananan, Ph.D. 
Although dealing with local taxation, the author thought it might be 
well to note that the revenue of the Dominion for 1908 was 96 million 
dollars, the largest in its history. Of this amount about 58 millions came 
from customs, and nearly 16 millions from excise. The remainder of the 
revenue is derived from a number of miscellaneous items, and cannot be 
termed taxes. 
In the Province of Manitoba for last year the revenue was $2,900,000, 
also the largest in its history. Of this nearly $900,000 is paid by the 
Dominion as annual subsidy and interest on school lands. Telephone 
rentals and sale of provincial lands amount to over $1,000,000. Thus 
there is less than $1,000,000 of the revenue coming from taxation. The 
court fees $45,000, liquor licences $100,000, the corporation and railway 
taxes $190,000, and succession duties $42,000 are practically the only items 
which can be called taxes. 
In the City of Winnipeg for last year there was a direct tax on real 
property of 15 mills on the dollar. This amounted to $1,800,000. This 
is the general municipal and school tax. Besides this $700,000 was 
levied as special assessments for local improvements. For the present 
year land is assessed at its full value, and buildings at two-thirds of 
their value. The value of a building is the value that the land is thereby 
increased. There is also a tax of 62 per cent. of the annual rental value 
of premises used in business or in professions. This is known as the 
business assessment, and amounts for the current year to over $200,000. 
The business assessment does not include those who pay a licence to the City 
for carrying on their business. Licence fees for the past year were $84,000. 
The Electric Railway Company paid $85,000 to the city last year, but 
this is by special agreement made at the time the railway was built. These 
are the only items of taxes in the city’s revenue, which last year was 
$2,500,000. 
TUESDAY, AUGUST 31. 
The following Papers were read :— 
1. Phases of Canadian Labour Conditions. By Avam Suorrv. 
Labour conditions in Canada reflect world movements, but embody 
special features peculiar to Canadian circumstances. Among the special 
features are the great new areas of agricultural land and other natural 
resources, the development of which is only now being undertaken on a 
large scale. Connected with this is the incoming of thousands of new 
settlers and of millions of foreign capital. Labour in Canada is con- 
ditioned also by special features of seasonal employment, changing markets, 
and the highly specialised conditions of new settlements with a limited 
range of employments, and the carrying on of great undertakings such as 
the building of railways, the establishing of hydraulic plants and electric 
generators, and the building of mills of various kinds out in the wilderness 
and away from the normal conditions of life and supplies. 
Individuals, corporations, and governments, national, provincial, and 
