¹ Two reports not included in this review deal with municipal finance in British Columbia. They consider the forces and opinions responsible for the municipal financial system, and the later one examines present problems:

Province of British Columbia. Report of the Municipal Taxation Commission, 1933 [Harper Report], Victoria: Government Printing Bureau, 1934. Pp. [iv], 90 (mimeo.).

Report of Dr. Adam Shortt Investigating the Financial Condition of the City of Victoria, B.C., 1922. Victoria, B.C. Pp. 60.Google Scholar

² The figures in brackets refer to pages in the several reports.

³ For details re the rehabilitation work of the federal government see Report of the Work Conducted under the Prairie Farm Rehabilitation Act, 1935-1936, and Progress Report of the Work under the Prairie Farm Rehabilitation Act, April 1st to November 30th, 1936.

⁴ In the Bank of Canada Report on Saskatchewan it is suggested that the province should increase taxation on the ground that its burden is not as great as that of some other provinces.

⁵ The provincial treasurer has announced that the Consumers' Tax will be used. It is estimated that it will produce $1.5 million and will cost 10 per cent to collect (Globe and Mail, March 23, 1937).

⁶ The appendices to this Report have been published in slightly more extended form in Clark, A. B., An Outline of Provincial and Municipal Taxation in British Columbia, Alberta and Saskatchewan (Winnipeg, 1920).Google Scholar See also Haig, R. M., Taxation in the Urban Municipalities of Saskatchewan (Regina, King's Printer, 1917)Google Scholar; Haig, R. M., The Exemption of Improvements from Taxation in Canada and the United States (New York, 1915).Google Scholar

⁷ The Sales Tax has since been added, and the Wild Lands Tax repealed.

⁸ See Clark, An Outline of Provincial and Municipal Taxation in British Columbia, Alberta and Saskatchewan.

⁹ Agreement between the provinces and the Dominion with respect to the Sales Tax was reached at the Dominion-Provincial Conference in December, 1935, and at meetings of the Continuing Committee on Financial Questions in January and March, 1936. A resolution requesting the Imperial Parliament to amend the British North America Act allowing the provinces to levy a Retail Sales Tax was passed by the House of Commons in 1936, but was defeated in the Senate (see Dominion-Provincial Conference, 1935, Record of Proceedings, Ottawa, King's Printer, 1936, p. 45 Google Scholar; Canada, House of Commons Debates, 05 14, 1936, p. 2795 Google Scholar; Canada, Debates of the Senate, 1936). It should be noted that important changes have occurred in Alberta since this Report was published (infra, pp. 194-5). See also McGoun, A. F., et al., “Alberta Economic and Political” (Canadian Journal of Economics and Political Science, 11, 1936, pp. 512–549).CrossRefGoogle Scholar

¹⁰ Winnipeg Free Press, Feb. 19, 1937.

¹¹ The financial press is apparently unaware of the reluctance of investors, as it has recently announced that “companies which are able to show definite prospects and a policy of sound financing have had little difficulty in obtaining capital” for the development of Alberta's oil fields.

¹² This has now been provided for in the Supplementary Estimates for 1936-7 (see Canada, House of Commons Debates (unrevised), 03 24, 1937, p. 2344; March 30, 1937, p. 2475).Google Scholar A similar cancellation of Manitoba Treasury Bills amounting to over $804,000 has also been provided for (ibid., March 24, p. 2338). For details of federal contributions to unemployment relief, see Reports of the Dominion Commissioner of Unemployment Relief, issued annually since 1930 (Ottawa, King's Printer).Google Scholar

¹³ These temporary grants have been set at $750,000 for Manitoba and $1.5 million for Saskatchewan ( Canada, House of Commons Debates, 04 9, 1937, p. 3113).Google Scholar

¹⁴ Discussion of these problems will be undertaken in a paper “Problems of Provincial and Municipal Finance in the Prairie Provinces” to be read at the annual meeting of the Canadian Political Science Association.

¹⁵ See J. A. Maxwell (infra, p. 197).

¹⁶ See Burton, F. W., “Wheat in Canadian History” (infra, p. 210).Google Scholar