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_ Hon. Mr. Hardy replied that it must | not be assumed that that had not been | fully considered. The Privy Council had decided that the Government had pow-- er to impose the fee on the capital of last year, but it had not decided that they had the power to place the fee on the output of breweries or distilleries, in fact, the Privy Council had ruled rather the other way. Mr. German wanted to know if the 'amount jnvested included the land on | which the establishment stood. This, he thought, would impose a great hard-- ship on those having éstablishments' in | large cities, where land was yery. yalu« | able, while . these, in oytlylhg .dig E,;'g' -fdrt--fi'filtney concurred in this sug-- gestion. _ _ __ or in rural sections would have a de-- dgled a.dh;mntage. *«x4€ on. Mr. Hardy stated that t was careful to deal in this rexa.rgeomg with the lands actually in use White. ers' licenses Mr. Kribs expressed the opinion that this should be governed by the output. C sy naless > tle, Harcourt and Wardell, Caldwell and Jessop, Pardo and Carnegle, Bar-- ber and Colquhoun, Dickenson and Lu-- cas, Campbell and Reid (Addington), Leys and E'lber, and Lumsden and The bill was then taken up in com-- mittee. On the clause regarding brew-- Pairs--Beatty (Parry Sound) and (Galagher, Graham and Joynt, . Smith and4 Kribs, Bowman and Duff, Rich-- ardson and Dempsey, Holmes and Lit-- Yeas--Allen, Barr, Beatty (Leeds), Boyd, Brower, Carscallen, Crawford, Fallig, Foy, Fox, Hodgins, Hoyle, Jath-- leson, Kidd, Marter, Matheson, Mis-- campbell, Monteith, Morrison, McoDon-- ald, McLaughlin, Powell, Pyne, Reig (Durh;.zm). Thompson, Tuckéer, Whit-- ney.--27. Nays--Auld, -- Aylesworth, _ Blezard, Bridgland, Brown, Burt, Carpenter, Charlton, Clarke, Conmee, Davis,Doug-- las, Dryden, Farwell, Ferguson, Gar-- row, German, CHibson, Guibord, Hardy, Harty, Hill, Hislop, Loughrin, Mail-- colm, Mutrie, Macnish, McKay, McKee, Pardee, Pattullo, Pettypiece, Ross,Rus-- sell, Stratton, Taylor, Truax.--37. x ht W ainnda ciuthuind --studhi t dliih,scahvs. Ai copeilicoart on se 0 aads Sn t Bame as on February lIst last. A more iriquitous act had never been put on the statute books of the country. In concluding he gave the following sum-- ming up of his objections to the measure :--(1) Circumétances did not warrant it ; (2) once put on the taxes would probably not be taken off, at least not by the prosent Government ; (3) the proposals were unjust, taking moneys from individuals and muni-- cipalities. He moved the six--months' hoist to the liconse bill. Mr. Morrison .strongly protested against the imposition of fresh taxes upon the people. ~After the Govern-- ment had been declaring that they had suficlent revenue to meet the needs of the Province they were seizing upon sources of revenue which rightfully be-- longed to the municipalities. The Divigion. t The House then divided, when the amendment was defeated on the fo'-- lowing division:-- Chrke®, Caly oo seetines Some Objections. | _ The Attorney--Geheral's bill amending | the act relating to compensation was | considered in committee for a"time and progress reported. » _ Good Progress With Bills. Hon. Mr. Ross' bills providing for the organization of separate schools in un-- oragnized® districts and erecting Mani-- toulin into & provisional judicial dis-- Hon. Mr. Garrow's bill providing me-- thods for the closing of disusued ceme-- teries and removing the remainsgs in-- terred therein was taken up at inid-- night. _An amendment to the bill is proposed whereby municipalities may convert these cemeteries into public parks. In the discussion in committee several members advised proceeding carefully in a matter of this kind for fear of offending public sentiment. The bill was reported, and will be reprinted with amendments. a s « , At midnight the House adjourned. trict ; Hon. Mr. Gibson's bills with re-- ference to seduction cases and confirm-- ing the Manitoba and Ontario boundary delimitation, and Hon. Mr. Garrow's 'bill respecting executions and Sheriffs passed through committee. The suc-- cession duties bill was partially dispos-- ed of in committee, and the municipal and assessment acts were read & second concerns. laowever, there were a num-- | ber of del@Grations waiting to see the | Gcvernment, and he would move that the commifttee repont progress and ask leave to sit again. R The committee accordingly reported Hon. Mr. Hardy pointed out that in Toronto a wealthy brewery was tax-- ed not upon its improvements or plant, but upon the whole concern, the land as well as everything else, It was the same with a business tax. There was no possible ground upon which a dis-- tinction could be made, the land being a most valuable part of the brewery. If the suggestion made were adopted it would be possible for the country brew-- ers to say that they were being taxed more hea'(ily than the wealthy city Mr. German sald it was a question of taxing on the amount of business done on the location sccupied. Mr. Barr did not agree with the argu--| ment advarced by Mr. Foy. It would not be wise to distinguish between the | city brewers and the country brewers' in the matter of land. f Mr. Foy said that the question of| land values applied particularly to large | cities. In Toronto, for instance, the ; land of establishments in the heart of! the city was more valuable than thac j on the outskirts. i sider the advisability of taxing brewers and distillers in Quebec who import largely into this Province. In his own part of the country those in the busi-- nes#s had to meet heavy competition from large establishments in Quebec. lature, if it had Disused Cemeteries. Bills in Committee. 179