"The total revenue of this depart- ment, including patients' maintenance. registration of companies and brokers, ete.. is over $2,250,000. "rn the Department of Mines ex- penditures amounted to $364,000, and revenue $800,000. The Government. through the Minister of Mines, has given mature consideration and sub- stantial financial support to the de- velopment and expansion of our min- ing resources. resulting year by year in an increased output of precious metals and additional dividends to investors. In gold alone. our output in 1929 amounted to $33,000,000. Game and Fisheries. "In the Department, of Game and Fisheries the expenditure amounted to '500.000 and revenue $774,000. This department in a financial way carries itself. and has for its purpose the con- servation of wild life. and the replen- ishing from time to time of our many lakes and rivers with suitable fish, and the regulation of the fishing and tur industries of the Province. food. proper "Emulation, heat, etc. "The amount ot money required by way ot expenditure in carryins out the various operations of this department is $T.500,000. Inmates who are able to pay for maintenance are required to do so on a certain schedule. From this source revenues amount to $856,000. The care of the sick and suffering is a State responsibility that must cheerful- ly be assumed. and the amount of money involved in carrying out this humane service must appeal to the general public. "Generally accepted as our principal industry, the Department of Agriculture has devoted constant attention to the Improvement of the soil, its cultivation and products. Outstanding advantages have accrued to agriculture and those concerned during recent years. The Minister of Agriculture is greatly inter- ested in the scientific side of this prob- lem. feeling that it is essential to en- courage the young farmer to make his calling a career and remain on the farm. "Over $2,600.000 was expended in 1929, spread over the various branches of this department, such as dairy, fruit, agricultural colleges and socie- ties. and the work in combating the weed nuisance. Short classes on scien- tific agriculture to young farmer boys have proved a great incentive to the young farmer of the Province, to view more favorably the advantages of this calling. . "This department is not looked upon as revenue-producing, although in 1929 there came into the Treasury something over $500,000 in respect of college fees, sales of produce, etc. Health. "In this department there was spent in 1929 $750,000. which must appeal to the average citizen as being a most logical expenditure. Every part of the Province has been served through this department. Thus as a utility service the expenditure cannot appeal to the general public otherwise than as a nec- essary outlay of money. Revenue from this department is not great, yet inci- dentally there came into the Treasury something over $125,000. Labor. "Expenditure in this department for 1929 was $2,800,000. accounted for principally by mothers' allowances, which amounted to $2,300,000. Other activities, such as factory and boiler inspection. Minimum Wage Board, etc., make up the balance. Of the revenue received in this braneh--$1,200,000--re- payment from the municipalities at their 50 per cent. share of mothers' " lowances accounts for ti,100,000. The activities ot this department are aimed at improved conditions tor the indus- trial workers in various ways. have; received L, including good Marci, .' Lands and reruns. "In the year 1929 there was expended in these services over $3,400,000, ot which $2,180,000 was changeable to or- dinary account, which was an increase of $500,000 over 1928, due entirely to the abnormal tim hazard conditions that prevailed last season. "The Minister of Lands and Forests, while enthusiastic in all the phases ot this department, is especially interested in tire protection and reforestation. This expenditure is conserving for the future citizenship of this Province our almost boundless territory of forest wealth. The sales ot timber from time to time are safeguarded so as to en- courage settlement, colonization and na- tional development. Pulpwood, for far. stance, has to be manufactured mm newsprint before leaving our borders. "As a source of revenue, the Depart. ment ot Lands and Forests is quite im. portant, yielding in the year 1929 $5,. 000,000. chiefly derived from bonuses and timber dues. The main endeavor of the Government is to secure tor the people of the Province by its expendi- ture a healthy investment that not; only permits of immediate returns but pre- serves its potential possibilities for gen- erations to come. "In the Treasury. the C:rtrro):alal,Cd Revenue Fund is supervised am under control by a regular system of book- keeping and accounting. All revenums from all departments find their my into this department, and all 6x339113- tures are checked cut. The sum of $2,000,000 was spent, in 1929. The chief items were our contribution to the Teachers' and Inspectors' Superannu- ation Fund. amounting to $725,000. and to the Public Service Supersnnurion Fund of $400,000. other branrhm such as the Controller of Revenue. thp Sn,"- cession Duty 011m. Mori-n Fir-Luv 13urotu, Censor B3251 and Hum? {313; "The expenditures under this lysadl are outlays made unda the 'Yetiltqtt; Development Act of 1912. The work} under this branch entails the construc- tion and improvement, esssntialiy of roads and bridges. The revenues are practloally nil, while Lh.n mpmdituras amount to slightly ttndnr S5,500.000. of which $1,900,000 covers maitntrnan:; and $3,500,000 cotritru:ticn of rain _ Provincial Treasurer. l Office are attached to this ti:rparcmrnt. "The Treasury is Essentially U. Dp.- partment of Revenue. In 1920 there came into this department direct,: Do- minion subsidies, $2,600,000; amusement tax, $1,300,000; corporation taxes, in- eluding race tracks. $5,200,000, and sue- cession duty, $6,600,000. These, wilh other smaller amounts. land transfer $600,000, law stamps over 8400,000, and liquor permits $985,000. represen; the total revenue of $18,335.000. "The cxpcuditure crmplt'm h" "if. in iriierc'm and discount is $l0.702.000. "It will be noth that in my!) ir." were in receipt of interest tram the Hydro, $8,20th000: T. & N. o., $1.100,- OOO; hcuzing and drainag.n loans. Cc'/ie'.- 000: Agricultural Development Board (farm loans). $758,000, and ether smaller amounts. such as bank interest on special deposits, represent a revenue ot $10,717,000. Our actual net outlay. therefore, on interest charges is slight- ly under $9,000,000." Iteeord Surplus. Ot the surplus the Treasurer said: "In the first place. it, is a record surplus tor this Province. the largest, in its history. Although the Govern- ment happens to have a buoyancy in revenue, and a substantial surplus, it does not mean that it necessarily spends money just because it has it. Likewise, it will appeal to the taxpayer that. w'rile an era of balanced Budgets and sur- pluses has been reached, the Govern- Home Pos department ment has not grown reckless and ex- ye "Six months prior to the end of the fiscal year 1929, the Government was aware that there was a new expendi- ture facing them in the fiscal year 1930, amounting to approximately $2,- 000,000 to meet the requirements of old-age pensions. In order not to be forced to new sources of revenue, the moneys of 1920 were conserved. This surplus cannot be used to pay old-age pensions in 1930. It automatically re- duces the debt, the same as a deficit would be charged up against the debt. As you know, Mr. Speaker, a debt re- tirement scheme is in operation, and annual payments thereunder are the first charge on the finances of the Province each year. In the payment of the debt quota of 1930, amounting to $3,858,000, the Province will pay $2,- 275,000, and the balance by Hydro- The amount of $2,275,000 paid by the Province as its share of the debt quota will be provided by the surplus, thus relieving the revenues of 1930 to that extent, to meet the additional demands made by old-age pensions. The Gov- ernment is, in effect, in advance of its commitments in connection with the debt retirement scheme." On the matter of taxation and rev- enues he stated emphatically that the policy ot the Government as a basic principle was to secure revenue from services rendered. "Less than 25 per cent. of our revenues," he declared, "are derived from taxation. such as the amusement tax, corporations. betting tax at race-tracks, gasoline, etc. Some $15,000,000 comes from such sources. "The $8,00th000 from the Liquor Control Board is a profit, not a tax. Much of our revenue comes from licenses, which is payment for a privi- lege; also from fees, which is payment for a. service rendered. Some $10,000,- 000 of interest cannot be considered in the light ot a tax. Three-quarters of our entire revenues come into the Treasury through these sources. "Then, again, in the Province of On- tario a very small percentage of our revenue is a general tax on all the people. Of our revenue of $64.000,000, less than $2,000,000 is derived from al, general tax on all the people. There'; are the mothers' allowances of $1,000,-. ' 000 contributed by the municipalities;! $345,000, which represents 20 per cent! of the Provincial highways mainte- nance; and contributions at the rate of 10 cents a day per indigent inmate in the Provincial institutions. These rep- resent the amount of ordinary revenue of the Province derived from a general tax of the people; $17,000,000, the rev- enue from the highways, is received trom those who drive the motor car and use the highways. This does not apply to the yet large percentage of our people who do not own or operate a motor car. Succession Duties. "There came into the Treasury ovtr $6,000,000 in 1929 from succession duty. This, it will be seen, is not a general tax; also, in the same category "night be placed $2,250,000 as subsidy ,from the Federal Government; the "3,750,000 from lands and forests re- sources; the $5,000,000 from tho Cor- porations Tax Act; and other amounts, 1 such as $8,000,000 from the Liquor Con- 'trol Board; $10,000,000 interest; and {revenue derived from licenses, etc., the i idea being to have the public acquaint- led with the principle underlying our [method of receiving revenue for the payment of services rendered. as stat- led above." .. ".., The following table, repreiN saving to the public in tasa loss to the Province in revent the six years of the Ferguson representing the in taxation and 1 revenue during 'prquson Govern-