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Lorsque le document est trop grand pour dtre reproduit en un seul ciich6, il est film6 d partir de Tangle supdrieur gauche, de gauche d droite, et de haut en bas, en prenatit le nombre d'images n6cessaire. Les diagrammes suivants illustrent la m6thode. 1 2 3 1 2 3 4 5 6 No. 27. The Workingman and Taxation. It hM bean mada a cuua of oompUint ■gainst the Natiooal Policy that it has in- creased the taxation of the people. Mr. Blake has on several oooasions made this chame. At Oalt, at Toronto, at Moutraal, aii'l many other plaone, Mr. Blake has as- serte<I that every workingman and his fam- ily is obliged to take from his earainga the sum of $4,') a year to pay the taxes imposed upon Mm by the National Policy. He haj on several oocaaions promised that ii' the workingmen will sapport him,he will sea that a less taxation than $4S is taken trom tba average workingman's family. The promisa is a safe one, for the taxation is nothing like the amount he has stated. It lias already been shown in the ool- nmns of thv. Stab that tae worlrJngman re- ceiver better wages .ind fuller employment under the National Policy than he did under the old tariff. It has also been demonstrated that the pnrchaiiiig power of the dollar, bs9 greatly increased, gpxierlaa, clothing, coal, etc., etc., being mocli ^ower in prloa bow than in 1878. But if ttii« increased power to earn w,4ge8, through increased price of labor and oon- Btanl employment; if this decreased cost of the necessaries of living are oSwt by in- creased eiponditure in the shape of taxation, tlien the gain is not so great as it appeared ; tliore is an evil to beset off against the good. Even if the average workingman's family had to pay $45 a year in taxes to the Federal • iovnrnmeat he would still be a great many dollars ahead in the year. We contend that no such sum is paid, that in point of fact thero hfis been no increase of taxation as reaper i the workingman. Ml . Blake stated that $15 of the $45 were profits charged on the extra duties by the wtiolesale and retail dealers. That state- uMnt has been proved absurt', because, as lias been shown, articles of food, clothing, lijjlit and fuel are lower now than they were in 1878. The remaining $30 Mr. Blake says is paid directly into the Oominion Treasury as taxes, lie is singularly inaccurate in matters of acconnt. For instance, it uas beer shown tliat in his Montreal speech he added ex- jienditurea on capital account and on cur- rent ar<70unt togettier, in order ,.0 find out tho yearly expenditure required to run the g<)veriimental machiue. A bookkeeper in any tirm in IVluntreal who would add the cost of the building in which the business is carried on to the firm's yearly expenditure required to run Uie business, would be sacked on the s|Kit for his incompetency . The bus- iness of a country is just like the business of a mercaLtile firm in respect to the difference between current expenditures and capital outlay. Mr. Blake makes the same singular mis- take in dealing with the taxation. He takes the whole revenue anil calls it taxation. Thus in 1886, according to the Public Accounts, the whole revenue amounted to $32,5(10,000. i)ividing that amount by the number uf f.im- ilies in Canada, Mr. Blake geb* $30 as what he calls the taxation paid by t'.ie average family of five persons. But the trouble with Mr. Blake's calculation is that he starts wrong. The $32,500,000 is not all of it tax- ittiuii, though it is all revenue. The people (Iif Canada own railways, canals and other iitlier public works. There are stamps for leltera which the Government sell. If a rtian wants to trave'i to Halifax, he gets a ticket over the Intercolonial which belongs Ui the Government He pays fur it, but he In carried to the place he desires to reach. He has his money's worth for his money, just as he has when he travels on the Urand Ti'nnk. If he wants to send a letter, he pays for a stamp and giils his money's worth in the carrying and delivering of the letter. Th IS is not taxation. It is not necessary for him to travel unles» he thinks it will pay him. It is not naoessary for him to send the letter, uuleaa he thinks advantage of aonin kind will rsaolt to himself or hi* (rlanda. 7'<U(iMvn, on the other hand, h tba t«U which ttie Uovamment take* from every- ona' in some ahapa or other, to ba expended for govammental or adminlstratiTe pur- poaeo- -to pay the interest on the public debt, tba ilaiaries ofotllcials, the cost of lighting and heating the public buildings, the indemnity to members of Parliament, etc. Everybody has to pay his share of this. The earnings from Government investments (amounting in ISfit to nearly $2,000,000,) the earnings oflhs Government railways (in 1885, $2,750,000), the earnings of the post-ofBce (in 1885 $2,- 400,000,) and sundry other receipts, in all amounting to $7,412,472, are not Uuafon hut arerevenna. This sum must be deducted from Mr. Blake's $32 500,000 before we can get at the taxation as distinguished from the rarenae. We see what a curious mistake Mr. filaka, la his ignorance of business mat» tars, made, whan he confounded taxation with revenue. In Canada, for Federal purposes, taxation iaolndes only the amount raised by customs and internal revenue duties. Turning to tlin Public. Accounts we find as follows : " Receipts from taxes 1884-6, $25,- 884,529 " Again, with this staring him iu tha face, ona wonder* how Mr. Blake came to oukkesnch a bungle of it as to declare that the raoeipla from taxaa amounted to $32,- 600,000. Correcting Mr. Blake's strange blunder, we have, as the y~>arly taxation of the average family of Ave persons, rich and poor together, thesara of $24 or thereabouts, instea<1 of Mr. Blake's $45. But that is not all. When we desire to find out how much per family the workingmen of Canada are called upon to pay to the Govern- ment as taxes, we must enquire what are necessaries and what not Now, $8,450,000 of the $25,500,000 is raised from spirits, a'co- boiic liquors and tobacco. Kay workingman who contributes to the $8,500,000, does so vol- mitarily and not of necessity. He need not pay one cent of it unless he chooses- Then, $1,624,000 of the $25,500,300 is paid into the treasury as duties on high clsss luxuries sui.li as silks, satins, jewellery, etc., which the average workingman may buy or not just as he chooses. He is not com|>elled to pay any portion of that. These two amounts iloducled from the $25,500,000, leave $15,000,000, which, divided among the families of the land, gives just about $14 50 as the necessary taxation which a sober, industrious workingman und his family have to pay each year towards the maintenance of the Government instead of Mr. Blake's $45. This is the price he pays for law and older, for the management of the public affairs of the country. Now, how does that compare witli other countries ? In England, the average workingman's family contributes $24.26 a year to the Treasury, iu the shape of taxes, and is much less able to do it In the United States, according to Mr. Atkinson, the proportion of national taxes paid by the artisan's family of five persons is $26, or $5 per head, against $4.80 per head in Canada, taking in both cases tlia taxation to include the liquor and tobacco part of the Bill. In Franco, the proportion is '(.18 per head. Now look for a moment how near we iu Canada come to having a free breakfast table. Tea and coffee are untaxed. Ifthey were taxed at the same rate as under the Cartwrigbl tariff, there would ho au addition of $1,1'.'0,000 to tho taxes. The present Qov- ernmont took off these taxes. Sugar aud molasses are taxed much lower than they were under the Cartwright tariff, and the workingman gets the lieneUt by having to pay only G cents a pound iusleKl of ftj cents as in 1878. Wc i>ay leas in Uxes for these two articles by $2,300,000 than iu 1878. The other articles of tlie breakfast table aro raised on tiiu farms and in the gardens of Canada, and on these wo pay no taxes. The wixxl to cook tho uiBul comes fn-'u cmr own for- ests, and wo pay no tax to tho Federal Gov- ernment on that If coal is burned, we pay just the same price for it that tho people of Boatou pay, and less than the [muplu ot New York pay, for exactly the aamo article. It will thus Ixjsetmtl.at the workingmen and farmers of Canada aro loss taxed than the same classes In other coiintriBS. Ii may be potdowr. as au actual fact that the work- ingmen and the farmers of i 'uiiada aro more lightly (axed than tliopHi of »ny other coun- try. It will also lie seoii how iiusal'e u ^!uid» Mr. Blake Is in matters nf Ihii kind.