254 TRANSACTIONS OF SECTION F. 



12. That tax should be deducted at the lowest ' earned ' rate from all wages 

 and small salaries, and that in the case of regular payments such as wages or 

 .salaries the tax-payer's abatement and allo-wances should be taken into account 

 at the time of deduction. 



13. That in the case of ' unearned ' income, deductions should not be made 

 at the liightst rate as at present, because only a small fraction of tax-payers 

 are finally liable to pay this rate. 



14. That in all arrangements and re-arrangements in coiniection with Income 

 Tax the convenience of the tax-payer should be consulted before that of the 

 tax-collector. 



15. That the forms connected with assessment and collection should be stated 

 in simple language, and that the tax-payer should be treated as a reasonable 

 citizen who is willing to do his duty to the State when he knows what it is. 



16. That no concession which makes a tax fairer should be refused by a 

 Finance Minister on the ground that ' he cannot afford it.' 



17. That all changes which make a tax system fairer make it more productive 

 of Revenue. 



18. We have considered various scales of graduation, but in the absence of 

 knowledge as to the resulting produce we are not prepared to make a recom- 

 mendation. 



19. We think that any abatement which may be granted should be granted 

 on all incomes whatever their amount. 



20. The Committee was not unanimous on the question of ' earned ' and 

 'unearned' incomes, but was inclined to dislike this kind of 'differentiation.' 

 In particular we could not see why the income from a man's own savings should 

 be treated as 'unearned.' 



The following Paper was taken as read in the unavoidable absence of the 

 author : — 



6. Unemployment in Eastern Canada. By G. E. Jackson. 



1. Ignorance of Canadian labour problems has in the past caused much avoid- 

 able distress. Seasonal changes in climate disturb industry in Canada far more 

 than in Engiland ; and Canadian business, organised with a view to progressive 

 expansion, ad more labour and capital enter the country, may be dislocated 

 when expansion ceases suddenly. 



2. Lines of development have been decided partly by the tariff, but are not 

 consciously moulded otherwise. The tariff has stimulated city growth. Immi- 

 grant farmers have also congregated in the cities, which before the war were 

 considered disproportionately large. 



3. Municipalities liaviO attempted the relief of distress on no fixed principle, 

 and in proportion as they give adequate relief attract from other cities their 

 least desirabk jioor. Each is therefore tempted to .shirk the recurring problem 

 by passing on to cities in the neighbourliood its penniless unemployed non- 

 residents. In times of stagnant trade the lot of recent immigrante is especially 

 hard. 



4. It was found that the proportion of unemployment among manufacturing 

 operatives in Ontario, during the first half of 1914, was little less than 11%, 

 and that the first effect of the war was a further decline in employment. 



5. Decisive figures for mines and transportation agencies were not then 

 secured ; but the Federal Government now publishes a weekly statistical report 

 on changes in the labour market, of considerable value. 



6. Only recently has the State attempted organisation of the labour market. 

 Till 1,916 the foreign-born labourer was alternately helped and victimised by 

 private employment agencies. Employment v.-is often found for skilled artisans 

 by their trade unions. 



7. Since 1916 the Provincial Governments have instituted public employment 

 agencies. Siibsidies are paid by the Dominior Govenxment, which co-oixlinatee 

 exchanges by means of clearing houses. 



8. Organised labour has refrained in Eastern Canada from encouraging revo- 

 lutionary social changes. At one time suspicious of attempts by Provincial 



