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p o s t . _ _ -- en CR esn _ TtMe execution of the tax deed l" _ s_eanced by the committee. Isearch for any mortgages or ~ther OGPI a:}l;gn hy ':h:,]:oprincifile of --a |incumbrances and ascertain who is the bus-incss";:a'c is wrong, the whole thing :'):glsset;rcd owner. _ The clause was is & ma.kes'hift, 3,"(!, the Goyerm&ent is At the evening.session the House res;zonds;ic){;rafg;nm was "COLf MA again went into committee on the Will. lsog)s The motion of Hon. Mr. Strat-- The Attorney--General inserted -- a iton nt-hc committee rose and reported clause providing that assessments made | progress without coming to any deci-- 'thls year under the old act for taxes | on The House adjourned at 10.05 \to be collected next year shall be ¢f-- | p m 'fective, although the new law will go |*' _ commmnmnummmnmmmemmmmmmmmmmmmmmmmmmmmmmmemm Into operation on January 1, !"~~~ | _ Taxation of Liquor Shops. SATU The sub--section of the famous clause :0 providing for the business assess-- ment, were going through with surpris-- ing rapidity until Mr. D. Murphy (Ot-- tawa) objected to liquor shops being piaced on an assessment basis of 30 per cent. They should be placed in the same class as other retail stores, which were assessed 253 per cent. The Attorney--General warned the House that if they began changing the classification they were courting . "n0 end of trouble. ' These liquor shops (were usually carried on as accessories 'to other businesses, and in very small | premises. \__Dr. Willoughby did not thing the as-- \sessment too high. He knew of none |that would be unjustly dealt with. _ ' | --"Are we not wasting our time ?" re--| Imarked Dr. Bart. "Have_we not had| |an assurance that the Premier wil!; \bring down a temperance bill in a few | \ days, and then there will be no' liquor | | shops to assess ?" : ! _ Dr. Lackner (North Waterloo) did Inot see why liquor dealers should be: \treated any more severely than othcrl | storekeepers. ECoal Dealers' Protest. ' | Mr. Rickard wanted to know by what i Irule of equity could the retail coal; 'dcaicn be included in this 30 per cent. ciass. "There is no article of commcm' use that is handled at as small a profit || !a.t. coal," asserted the member for' |West Durham, amid ironical applause ' I "Are you in the business z" someone ;| asked. ! | "Yes, sir; I know whereof I speak.| \Only YTast year there was an agitation | |in this House for the establishment of | Imunicipal coal yards ; following outl 'that line of argument, coal should be || | exempted." :I | _ Mr. S. Clarke--That was because the || !coal dealers were robbing the people. || t_ "This talk of coal men being thieves ;| lis false," replied Mr. Rickard. "If you unduly tax them, out of whose pockets | will it come? It is fair to presume' | that the consumer will in the end pay 'the tax." The last statement was re-- !cen'ed with loud "Hear, hears."" Mr. | Rickard moved that coal and wood ;d]calers be placed in the 25 per cent.' | Class. | _ _Mr. Foy asked how it would figure | out. - ; Mr. Rickard said that on a 25 per| | cent. basis they would pay a little more | |than at present. i |_ Mr. Hoyle said the select committee| \ had been impressed with the arg'ument% 'that in the smaller municipalities the| Ipx_'emises occupied by coal dealers were | ofi such small value that the class | would be almost exempt on a 25 per| | cent. basis. : | _ Mr. Pense said in Kingston the coal men on a 50 per cent. basis would pay '$5537 instead of $627 now. while in the | case of the liquor shops the actual de--| crease would be from $10,700 to $5,400. | He was opposed to reducing the basis. ! ; Special Clause for Toronto. | . Hon. Mr. Gibson thought that in To--| ronto, where the coal men occupied ex--| | pensive offices, there might be hard-- ship, and suggested that the basis' !might be reduced in cities over 100,000 population. | i Mr. Preston said if they placed thc! 'Toronto coal men in a special class they should do the same for the print-- ers and publishers, whose taxes were increased, while on the same businesses in other mumicipalities they would be decreased. Mr. Whitney said the bill was to a, great extent an experiment. . Two or three weeks had elapsed since the bill left the committee, and very little ob-- jection had been made to it. He had heard no strong reasons given why the House should change the classifica--