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In the Department of the Attor- ney-General revenue increased $377.- 254.26. induced by an increase of $100,000 from the Government dis- pensarietr. In 1988 the department received from fines $359,345.80: in 1924. $428,665.80. an increase of $67,320. In 1923 the department received from C.onftseated liquor 871.649.58; in 1924. $106,596.53. an increase of $24,948.95. The expendi- ture of the department decreased by $10,000. the Treasurer said. a. re- marknble achievement when it was considered that it was the Ontario Temperance Act whinh was being ad- ministered. Mr. Price added. Expenses Cut; Debt. Reduced. branches of construction resulted in a saving. and the saving in the Forest Patrol Branch was announced as $202.8i6.24, The coat of the con- struction and maintenance of roads decreased $312,495.56. In the King's Printer's omee there was a. saving of 868340.47 on printing and binding, and 863,000 on stationery. Mr. Price took pride in announcing an increase of collections in the Amusements Tax Branch of $232,946.89. Reduction in Expenditure. Touching expenditure, the Treas- urer said that only'one-third was controllable, the balance being un- controllable. The former amounted to nineteen and one-half millions. and the Government had cut off two and one-half millions from this since last year. For 1924 the uncontrol- lable expenditure was 832.090.620.99, a decrease of a little over two mil- lions from 1923. - - 923-65. as compared with 384,110.- 212.62 the previous year. leaving a net increase of ".480,711.0S. The increase in the revenue in the vari- ous departments was expiained. the outstanding ones being the Prime Minister's Department, $1,036,0tih45; Lands and Forests. $i,841,757.63; Treasurer. $1,966,513.94: Highways, $972,i00.tii. All this increase was brought about with no increased tax- ation. but by competent and careful collections. the Treasurer said. Ono of tho reasons for the great reduction in highway costs had been the active supervision of the Minis- tor. said Mr. Price. The Nlpigon Hydro plant last year paid $150,000 of previous deficits, and the Treas- urer expected to obtain the balance of these deficits this year. The total deficits had amounted to $567,621.58. He presented a statement showing rentals still due from the Ontario Power Company ot $394,952.29. trom the Toronto Power Company, $64,471.98. and other miscellaneous amounts, the total coming to 81,180,- 693.69. Deficit of $8,468,764. The Treasurer explained that ten- der c. C. Hele the advertising bill had been reduced $48,742. and that funds for rural distribution of e1ec- trio power lines totalled $769,- 422.71 during the year. This was $579,026.95 more than was what-ge- able to the year, but it had been de- cided to pay the amount and be done with it. Mr. Price announced the deficit this past year to be $8,468,764.51, a betterment ot over six millions over the previous "ar---a result. ho said. which was satisfactory. seeing there had been increased demands in un- controllable expenditures. These in- eluded more interest on the public debt, withdrawal ot Federal grant to agriculture. bonus to rural Hydro distribution lines, and payment of old accounts in the Highways De- partment. In the Lands and Forests Depart- ment reorganization at various fir/gas,, Ware/s about by an increase of 32.1".- 775.19 in refunds from the Hydro Electric Power Commission, $530.. 845.05 collections in the Lands and Forests Department, and Federal payments had increased receipts by $2,004,689.63. . v-vovv-uvvv-vv- Capital expenditures were 036,- 035,218.79, a net decrease of tt,- 658.665.26. These decreases were: $1,051,639.36 in the Lands and For- ests Department, $294,018.16 in Pub- lic Works, and $tl,075,095.66 in Highways. Increases in capital ex- penditures were noted in additional advances to Hydro of $4,2'29,'o40, this being an investment in a, direct revenue-producing asset. "3,000,000 on Roads in Six Years. The capital revenue for 1924 was $9,011,578.70. as against 33.913- 795.16 in 1923. This was brought nhnnf hv an increase of $2.179.- "The expenditure on roads during the past six years has been pro- digious," said Mr. Price. He produced a statement of these expenditures which showed that the total capital expenditure since 1919 was $70,- 'J26,487.35, and the total mainte- nance charges for the. same period of time $15,342,642.70. Prior to 1919, going bad; fifteen years. he estimated that $25,000,000 had been spent. Gasoline and motor license taxes would bring in at the most nine mil- lions, he said, and, while this amount would not be sufficient. it would go a long way toward making new roads pay for themselves. In dis- cussing the gas tax the Provinvial Treasurer reminded his hearers that gasoline a few yvsars ago was 40 cents a. gallon and now it was much lower in price. The Province, he said, had been fortunate during the past year In its borrowings. The Province had taken advantage during the year of the rates on short-term loans and was in a position to keep out of the man ket tor long-term money until it got a good rate. Field for Munldpal Taxation. Coming to the question ot municr. pal taxation. Mr. Price showed sources of revenue utilized in other Provinces of the Dominion which Ontario as yet had not touched. He quoted instances of taxation in all the other Provinces and declared that if Ontario instituted these taxes and collected them from the people through the. municipalities and otherwise it would he collecting forty millions of dollars that it does mot collect at the present time. Many people, he said, were ot the opinion that income tax was a, Provincial affair. In no other Province of Can- ada were municipalities treated so well as they were in Ontario. Proceeding. Mr. Price itemized amounts which the Government had returned to municipalities. and which, he said, must be. taken cognizance of 1n consideration of Provincial finances. In education alone, he said, there was paid out in school grants over $8,000,000; an- other $5,000,000 for hospitals and kindred institutions. and In mothers' allowances $1,708,000. On the amusement tax impost. of which there had been criticisms, Mr. Price proceeded to show that the Government was extremely lenient, exempting numerous kinds of enter- tainment. from which, it taxation were collected, another $180,000 would be received. Government Savings 0mm. Reviewing the machinery of the Government Savings Offices as re- lated to the Agricultural Develop- ment Board and the Farm Loans Branch, Mr. Price said that, while there had been certain declines in deposits, these had now returned to approximately the same amount of a year ago. approximately $21,000,000. Of the 821,000,000 deposited with the Treasurer, $7,600,000 had been advanced for farm loans. In line with other interest rates. the Gov- ernment interest payments on this had been reduced from 5 t..g 'to 5 per cent., and he proceeded to re- state his explanation that the de- cline in interest rates on Govern- ment borrowing had proceeded so far that tho Administration found itself in a position to borrow outside money cheaper than by paying 4 " per cent. to the savings banks. For this Economic reuon the Govern- ment had cut the interest to t per cent. The Provincial Treasurer stated that the capital expenditure on highways decreased from 819,206.- 220.46 In 1923 to 38.131.024.80 in 1924, a slackening in cost of 811.- 075.095.66. This was a most. re- markable showing, he said. "The department here has reached an outstanding achievement. namely. that it was able to construct prac- tically the came mileage In 1924 as in 1923 at about half the coat per mile ot the former road con- struction, making a saving to the Province in road construction last year at $6,101,000." . While the Government had been] concerned some time with the low-, erintr of farm property values in relation to its loaninga. the Iitu- aton had been fairly satisfactorily straightened out, Mr. Price said. The Government had been alarmed. how-v ewt by the "muddled" situation in; regard to short-date loans, in con-) nehtinn with whieh the auditors' had reported very unfavorably. Ae- cording to Government calculations, however. if the Agricultural De- vvlnpment Board operated as advan- tageously as it did last year. the rate of interest to the farmer could be reduced from 6 to 5 1-2 per cent. Per Cumin Debt of 839.50, . Announcing Ontario's funded debt as $285,33i),948, and its unfunded debt at $49,689,827, the Provincial Treasurer noted that there was in- vested in Hydro $135,045,216; The Provincial Treasurer heralded Government borrowings during the year of $40,000,000 to meet matur- Ing loans of $25,000,000, and estimat- ed expenditures of $20,000,000 on Hydro, T. & N.O., Northern Ontario, road building, etc. The Government could make up the differences with unexprmdod balances from other years. in T. & N.O., $30,207,934. and in} loans to municlpelitieet, housing,! highways, out, $8,773,467. If one, added current assets one would find a total of $216,515,201, leaving a net non-revenue-producing debt of $118,514,574. It worked out thpt the per capita debt in Ontario W The small total apparently is made up of routine items. The biggest estimate is for the Public Works De- partment, $1.ir2'i,t7ty.50. The Pro- ' vlncial Secretary's Department budgets for $286,698.56; eachef the other departments is under $100,000 and many ot them under $50,000. $39.50, which Mr. Price considered not so bad. to $2,187,592.92. Laat year the sup- plementary estimates totalled $16,- tHit),388.4,5. Together with the main estimates tabled a year ago, the total estimates for the_fiscal year ending Oct. 31, 1925, are $'ii2,486,.'?,78.'27. The year before the total estimates were $71,149Aiign2. . Supplementary estimates. tabled yesterday in the Legislature, amount PAINT FOR OSGOODE HALL Supplementary Estimates Tabled in House Yesterday Total $2,187,592.92