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THESE ARE THE FACTS of the Dominionâ€"Provincial _ Conference on the Sirois Report Under present arrangements, the dominion eontriâ€" butes forty per cent. towards the cost of food, clothing and shelter. If this report is adopted in its entirety, the dominion will contribute nothing and its former share will have to be borne by the provinces and municipalâ€" itles after revenues, out of which these costs were ;‘or- merly met, have been surrendered to the dominion. I am sure the actual working out of the system is quite different from that anticipated. When the report was written, on page 85, Book 11, it is said that the taxes left to the provinces are more stable. In Ontario, we shall bave left the profits from the Liquor Control Board operations. vehicle licences and gasoline ta Where is the stability ! _ > _] Wartime prohibition, as a dominion measnre. has already been rynnlc-d and. if my memory serves me correctly, the inister of War Services stated, and quite properly so, that the federal government has the pewer to enstt such a measure MHON. MITCHELL F. HEPBURN, PRIME MINISTER AND PROVINCIAL TREASURER OF ONTARIO CE NPA C LR ADRRRCDPMDDUCIIT, PRTITT MTISTER 4ND PROVINCIAL TREASURER OF ONTARIO, (Vol. 1, Pages 14 to 20) : "Mr. Prime Minister and gentlemen, during this time of stress and strain ll‘.l’lllfl-‘ wlhan I have never publicly criticized the Sirois report or its recommendâ€" stions. I did make a itstement about the timing of the publication of the because 1 believed then, and ‘W}Mnfl iudhllhhduby&uqm- sons, that I did a public service in‘ calling attention to the act of throwing into the arena of discussion a h.icly contentious document at a time when people who love the Empire snd all it stands for are concerned with one hl:. and one thing aloneâ€"the successful proseâ€" cution of a victorious war in which our national securâ€" Ity is at stake. For if our effort fails, Hitler, and not the delegates present at this dominionâ€"provincial conâ€" ference, will settle our domestic problems. In this regard the policy of the government of Ontarie has not changed in any partienl::. Those of us who represent the central province have been conâ€" sistent in our attitude. and myself the advisability of implementing theâ€" recomâ€" mendations of the Sirois report. Along with my colâ€" leagues present, I urgedâ€"yes, almost begged him to use his influence to prevent this becoming a national issue during war time. I am satisfed he conveyed my mesâ€" sage to the Prime Minister. I was, therefore, scomewhat mluc‘ whcain few days later, I received a letter the Prime Minister of Canada advising that a conâ€" ference would be called and that the federal governâ€" ment was, in effect, recommending favourable considerâ€" ation of the commission findings. Again, in order to maintain our comsistency, I replied as follows: ‘I have your letter of November 2nd, regarding the Sirois commission report. ‘I was hopeful that a discussion of this problem could be delayed until after the war so that there could be no possibility of any controversial issue arising which might impair national unity and the effective prosecution of the war. Unemployables Major Problem Hon. Mr, Howe said some while ago that, since the report was written, more than half the employables have secured jobs and that the other half would be absorbed in industry during this 'yen. I believe Mr. Howe. In fact, if we are going full out in this war effort, it is a reflection on the government not to put to work immediately the physic-g fAt adult males of all Canads,. But the end of employable relief problems does not by any means solve the issue. There is still left the army of uno-plorbln, who toâ€"day make up the wast burden of relief and, generally speaking, will conâ€" tinue to do so. ‘However, in view of the fact that a conference is to be called it is the intention of this government to make available its representatives any time that may be reâ€" quired after the middle of January, as suggested by the dominion would render a financial favour to the provinces and the municipalities. But anyone who says so toâ€"day, if conversant with the true facts, is guilty of unadulterated ‘humbug‘ Bome while ago a former associate of mine in the House of Commons, my good friend the Minister of Finance, journeyed to Toronto. at which time he disâ€" cussed 'é:-ilr Nixon, Mr. McQuesten, Mr. Waltera Later still, on December 28, 1940, the Prime Minâ€" ister in a letter stated in part: ‘In view of requests from several of the provinces, a um agenda which we will recommend to the co ce has been worked out and is outlined below.‘ & ‘I should like to emphasize the view of the governâ€" ment that the om:,? session should be confined to general statements and not to debate on points of detail or special cirenmstances.‘ I am convinced that the commissioners were genuâ€" inely sincere, q:tl others also, when months ago they atated that by adsuming the cost of employables on relief Not having been asked for, nor having made any recommendations, I therefore am free to saggest that further consideration be given to the following sentence in the letter in question : â€" The following paragraph of the letter iu&c')'rms us that the conference will then resolve itself iffto working committees, which will sit in camera. Inasmuch as there are only two parties to the deal, surely one need only to have an elementary knowledge of economics to appreciate the fact that both cannot wim. Unless there are transferred with the debts suffiâ€" cient existing provincial revenues, the dominion will have to increase taxes or debt or probably both. This does, however, offer an opportunity to explore every pessibility of reducing all governmental costs in Canada and, to this end, Ontario is prepared to cooperale to the limit at the right time. That is a domestic problem to which we can devole time and effort as a postâ€"war voblem, and much better be it so foo, because the xmtial probilems of toâ€"day may have very little relaâ€" tionship with those of a year hence. The Ontario delegates desire that we state our case publicly and briefly and at no time be s party to a scheme which withholds from the press and the public vital information to which they are justly entitled. We were not informed nor consulted with regurd to the terms of reference contained in the order in council passed by the dominion cabinet which gave life to the commission itself. When Ontario‘s presentation was made we asked for mnothing. When the findings were agreed upon by the commissiqners, Ontario had no representative, Mr. Rowell having long before retired because of ill health. ButJater on we were presented with a costly fice hun dred thousand dollar reportâ€"the productâ€"of the minds of three professors and a Winnipeg newspaper man, none of whom had any governmental administrative experience, and whose opinions all of us cannot share. In view of the fact that, in the report itself, it is stated that Mr. Rowell had nothing to do with it, his name, which has been '-g‘ed on for purposes of propaâ€" ganda, can very well be omitted in future. Those of us who believe in democracy abhor the very word propaganda because the circulation of ready: made opinions by any centrallyâ€"controlled pawer is the most dangerous enemy of civilization. From this perâ€" spective we see the evil working of such m vicious aystem in Europe, leaving in its wake misery and suffering which shakes one‘s faith in humanity itself. Let us guard carefully for fear a similit franken stein does not appear in our midst. In the first flush of public reaction the propaganda machine made it appear that to implement this document would make ::Lroflnm richer and, at the same time, make the ion richer by the simple process of transferring debts and revenues to the central government. PUBLISHED BY THE AUTHORITY OF THE GOVIERNMENT OF THE PROVINCE OF ONTARIO Can Provinces and Dominion Both Win? The statements given herewith are taken from the Official Reports of the Conference as published by the Dominion Government. IT 18 PARTICULARLY IMPORTANT at this critical phase of our national life that the people of the Province of Ontario should be given the facts and allowed to base their considerations and judgment on them. _ There is very little doubt that in many instances opinions have been based on speculation, propaganda and rumor. Informed ‘The report has, nlt-nll‘ cm&t. .tn-s backing. Great financial concerns and wealthy individuals who are holders of provincial bonds support a project which would place the credit of the dominion behind provinâ€" cial securities whose market value has greatly deâ€" TeÂ¥iorated. A Toronto broker has estimated that n::z- tion of the report might add as much as $20,000,000, $40.000,000 and $60,000,000 to the value of the bonds of Manitoba, Saskatchewan and Alberta, respectively. This 1m to the bondbolders would be more costly to Ontario than any other rrovhe-. Ontario‘s own bonds would not be increased in value to any marked degree, I desire to quote one authority as a case in point. The Toronto Star, a -;?omr of the present !om government in its editorial of November 20th, 1 says : the chief tax collector and, as an offset, assame certain provincial responsibilitics.‘ Any just criticism that may be levelled the government of Ontario for its considered ju on this issue n{ colleagues and I accept without comâ€" plaint. But if the p ndists believe for a moment that, because of our .-n'ihdo, we will remain silent while insinuations sre broadcast deliberately for the purpose of branding us as unpatriotic, unjct\nfly with our sister provinces, or guilty of doing auything to block Canada in achieving our mazimum war effert, then I say to them, ‘We shall defend ourselves from that kind of attack here, on the floor of the legislature, and on the public platform.‘ Here I avail myself of the opportunity of warning the purely financial press and others that “& have overplayed their hands by attempting to cloak this }éfifi‘&ifh the garments of patriotism and under the exigencies of war would do irreparable damage to both national unity and confidence. "The Star believes that the general idea of the T‘ is m good one, the idea that the dominion shou i _N That was the then friendly policy of that paper. What did the Star say in its editorial of s.mfl;, January 11, 19411 I quote: Jn 2l line. Mn'vu-uihnuudqdnufl of revenues from the licensed vehicles and gasoline. We should then have to go to the dominion authorities with a tin cup in our hands sayingâ€"‘cither contribute to the extent of our loss of revenue or pay for the social services of Ontario‘â€"â€"and, believe me, they are many and varied in this age of growing paternalism. When the Prime Minister addressed to me on Novemâ€" ber 2nd, 1940, a letter with reference to this proposed conference, he said in part: s 'Whihthcut-ln:‘-‘mlufildldhuh- reduced, the war has cast burdens on gorernâ€" ments and taxpayers alike. It has inevitably increased the competition between governments to secure revâ€" enues, and has aggravated the overispping, cumberâ€" some and discriminatory character of much of our tax structure.* & respectâ€"that we allow as a deduction from the income of the Ontario taxpayer the amount of tax paid to the dominion government nnder the Incomée War Tax Act before we impose our own tax. 1s that interfeing or competing with the dominion, especially as it has Lel admitted by former ministers of finance of Canada that for the dominion to levy an income ;-x at all is to invade provincial fields of taxation On August 7th, 1940, the 20 per cent. surtax and all the old rates under the Dominion Income Tax Act were repealed and in their places newer aud higher rates were enucted, and at the same time, exemptions were cut. These th':f' were applicable to the imm of 1939. Besides ese changes in rates, the National Defence Tax was enacted 2»!1:‘& to incomes earned from July 1st, 1940. The effect of these added imposts was lo seriously reduce the revenues of the province of Ontario, and it is estimated that for the fiscal year which begins on April 1, 1941, the province of Ontario will suffer a loss of revenue of upwards of two million dollars. On the other side of the (?id-re, even llmh the organization of Resources Committee,‘ patte after the one that functioned so effectively in the last war, was set up by our Ontario Legislatureâ€"and by unâ€" animous vottâ€"the nucleus, with power to add, consistâ€" ing .of His Honour Lienle?zl-()wmor Matthews, Colonel Drew and myselfâ€"and éven although well over a year sgo we journeyed to Ottawas and personally pledged, on behalf of the organization, the fullest meaâ€" sure of cooperation in every possible war effort, the secretary of the organization now advises me that not a single r:::en or communication has been received from the federal government. Mhum’..’o'-hmbhham of the government of the province of Ontario with respect to the Income Tax Act of Ontario. Perkaps I should explain that the Income Tax Act of Ontario differs from ihe acts of most of the other provinces in this To make such an allowance as I have set out is not competing with the dominion; it is taking a secondary position to the domimion. Furthermore, let me siate that the province of Ontario was the first province in Canada to arrange with the dominion to save the cost of collection of the income tax and the economic waste of time of taxpayers; Ontario arranged with the dominion government that the Ontario tax should be vollected by the same dominion officers and at the same time as the dominion tax is collected. Further, the dominion government on September 15th, 1939, added a surtax of 20 per cent. applicable to income of 1939 and subsequent periods. This meant a lesser amount of income left in the hands of the taxâ€" payers to be subject to the Ontario tax. The province of OUntario agreed to absorb this loss in revenue. . We bave turned over the Elgin Hospitalâ€"a seren million dollar institutionâ€"and many other provincial properties, withont payment or reward and will conâ€" tinue to do so. We have curtailed our capital expenditures and have delayed necessary worksâ€"works that would have been profitable and would have yielded additional revenue. Then, too, in an effort to encourage the incoming of American tourists who will bring with them much needed American dollars, so necessary to enable the dominion to save exchange and prosecute the war, the rrovince of Untario has undertaken to expend on pubâ€" ieity and advertising for tourists this year the sum of three hundred thousand dollars. That, according to officials of the dominion government, is cooperation, znoc_m:npetilion. Lsw . se L That is not competition. That is cooperstion, ad mitted by all, and due credit being given by all tax: payers affected. Aund in respect to the Corporations Tax, it will be within the memory of the representatives of the various provinces here that the authorities of the dominion government have appointed a board to be presided over hy the Hon. Charles P. McTague, Justice of the Buâ€" preme Court of Ontario, which board has been formed to determine the amount of obsolescence and depreciaâ€" tion that may be allowed taxpayers as a writeâ€"off against profits which will be subject to war taxation. The government of the province of Ontario has announced that it will accept without question the findingsâ€"of this «dominionâ€"created board. Time does not permit a lenflhy recital of other acts of cooperation on thé part of the government of the province of Ontario, but 1 challenge anyone to successâ€" fully charge the government of Ontario or, for that matter, any other province, with competition / for revenue in flelds that do not exclusively belong to the provinces, or with any lack of coopenth whatsoever. I take this opportunity of referring to the actions of Ontario Suffers Revenue Loss Ontario Not Competing CONTINUE‘) ON PAGE FIVE Income Tax 34 verdst in this direction when every ounce of effort is required in the mcnl!n‘l.rromntion of the war. And while you thus obliga yourselves to fight this war with the last drop of printer‘s ink and to the last page of Hansard, confusion, utter confusion, would prevail in all governments as eristing tax machinery bogged We, in Ontario, I o-rhuin. have snxiously coâ€" rnhl with the dominion government in its war ort and shall continue to do so. But this is a peacetime document, and we believe bonestly and sincerely that the time to discuss it is not now. but ::y""m" i the menace to our democracy, Christianity and freedom is removed by the complete defeat and even annihilation of the ruthless Axis powers." "If we were asked to give a categorical answer favouring or onpodin(yno report as a whole, that anawer, representing Nova Seotia as we do, would have to be ‘No‘." I listen to Mr. Churchill, to Mr. Roosevelt, the two great democratic leaders who stand out as beacon lights in this bewildered world toâ€"day. I believe in their sinâ€" cerity. Only an allâ€"out effort will save civilization and christianity. Our central government now, under the War Measures Act, has extreme, even dictatorial, power. 1f there is anything specific that the dominion governâ€" ment wants to help in its war effort, say so, and I am sure every province will assist by passing immediately the mecessary enabling legisiation. This can be accomâ€" plished without controversy and without upsetting our ressonably wellâ€"organized system of government. financial system. A transfer of all tax collection activâ€" ities of the classes indicated in the report to the central authority could only be made after complicated and far mdl” legisiation could be enacted. The time and effort of the federal parliament would be devoted HON. A. S. MeMILLAN, PRIME MINISTER OF NOV A SCOTIA, (Vol. 1, page 22): Ontario Shall Continue to Help In our war effort we of Ontario believe we have been. helpful and shall continue to be so, even to the extent of not Anlu in the clamour to unload orer two billion rs of debts of other public bodies on the dominion trunzln war time. The process of transfer Itealf would be involved and upsetting to our whole To me it is unthinknble that we should be fiddling while London is burning. In the heart of the Empire the citizenryâ€"men, womren, bo;) and girlsâ€"with their bare hands are besiing out the frimes spread by ruthâ€" less vandals upon the housetops and the roofs of their homes. Britons, on the shores of the sea and in the streets of their cities, will resist the invader foot by foot with their very lives, as their great leader said they would. Instantly concerned with their struggle to survive and to save us throughout this Empire and with nothing else, they are waging a winning fight today, the remembrance of which will never die while freedom lives. They have no other concern. ‘Toâ€"day, while these brave people are shielding their homes with their bodjes and braving the tmr-:in: bombe and the hail of machine f-n bullets, do we rea that the Lord Mayor of London has paused in his efforts to save the nation and has called a meeting of the aldermen to consider a readjustment or a revision of the borough system of the great metropolis which is now a beleaguered fortress! _ â€" sensing public opinion, are reflecting the growing susâ€" uu.-.rm.uh-u. r.uhlu -A':A Annauul observer I say that there is a fast de ing y of :a:_‘l"im cause, now promo/ the idea behind this untimety move, ostensibly as a war measure, is a wellâ€"cooked, lelarioudallo-n&pod the losses in deprecistion of certain bonds held fargely by Snancial houses, to collect unpaid interest on Alberta bands and to cause a sharp appreciation in bonds of certain provinees, which bouds were, because of cirâ€" editoriaisâ€"that is not necessary. All I can say is not to underestimate the power of the press in this regard. This new issue being developed presents a challenge to those:of us who believe in national -nltx. To blind ourselves to the obvious is not fair to Canada, not fair to our lniflhuuring province of Quebec, especially when h{ this desl, according to the best constitutional advice 1 can get, Quebec and the rest of us will have to agree to a surrender to a central authority of rights and privileges granted by the British North America Act. I say that so long as my colleagues and I have any say in directing public policy for Ontario and so long as there is a British North America Act in its preseut form, which cannot be amended at will h‘ a mushroom government that may in future take office in Ottawa, we shall,â€"as a sister provinge, stand solidly beside Quebec if at any time her minority rights are threatened. On this sound foundation of national unity we stand as firm and resolute as the Rock of Gibraltar itself. To lsy hands on the life work of Sit Wilfrid Laurier and Sir John A. Macdonald is nothing short of national vandalism. cumstances heyond the control of the respective proâ€" vineial treasurers, actually sold at much less than par. the coupon rate was abnormally high. '&h huge capital appreciation is not even subject federal income tax. for such action that they may aggravate that suspicion and destroy completely public confidence in governâ€" people. We need be. We have a common foe in the dictators. I happen to know something about religious and racial issues. L can speak feelingly on this subject. We tried, as a government, to remedy a simple obâ€" vious injustice and inequality with regard to school tax revenues. We failed, and the very ones we tried to help were as anxious as anyoue else to have us retrace m. Is not a similar situation, on a larger scale ng today ! _ Already there are rumblings that Quebec is getting preferred treatment. I know that, to some extent, there are estenuating circumstances. But the fact remains that Quebec is being relieved of some of her municipal debts, while other rtotinm are not. Quebec is to receive an eight million dollar yearly irreducible subâ€" sidy, while others including Ontario, are not to receive a cent. Again there are extenuating circumstances. But explanations do not always explain such cases with certain sections of society. The Toronto Telegram is a power{ul newspaper gud reflects the opinions of many citizens of Ontarie who have a great respect for its considered opinions, The Toronto Telegram has dealt with this aspect of the report with great effect. I shall not quote from its gates to thousands, _ f.“ millions, of European homeless and destiture. If this eventuates, the British North America Act may serve a useful purpose until the proâ€" cess of assimilation is completed. Is this the time to send a courier to bombâ€"torn London with a document in his hand and have him step into the Hall of Westminster and ask the British parliament to pause in its consideration of questions determining the very life of the British Empire in order to debate the question of a new constitution for Canada ! Now I come to a subject of even greater importance â€"mational unity. We have it toâ€"day. All Cansda is behind the prosecution of the war. We are a united In the postâ€"war period we may have to open our Do We Fiddle While London Burns? Canada Must Be United :;u:â€"thu who are obviously pressing "Iv:Ipnrine the cooperation (hat we have so far recei from the provinces and I want to mention in particular the cooperation from the province of Ontario." Surely it must be evident to any loyal Rritish subâ€" ject that to sit calmly and indifferently by while we are Nh: hoodwinked and inveigled into a fnancial dictator® Iur a faaciat state, at a time when we are giving the t :l our manhood 'a"ho empire and are ucfl‘fln' our all to overcome that foul thing which has raised its head in the world in many guisesâ€"a totaliâ€" tarian order of centralized control and regimentationâ€" is not only ridiculous but danerronaly criminal. 1 have no apology to make for speaking thus" HON. J. L. ILSLEY, DOMINION MINISTER OF FINANCE, (Vol. 2, page 80) : â€" Make no mistake about it. Not only the efforts to gain the adoption of these recommendations. but the barrage of obvicusly inspired pronaganda to win sup port for the "union now" nrol\ou‘q have been cansin: growing uneaxiness in the minds of inany. Whether it is common knowledge or not. we in, Alberta are fnlly informed on the action which was taken in Austraila regarding this sinister propm@anda. In that British country they seem to have much more direct method« than we have to deal with such matters. We note that instead of allowing the use of radio facilities for its dissemination, as was done here, they treated this "union now". propaganda as bein« anbversice to the British empire and rmised such a storm ofprotest that public addresses on the subject bad to be abandoned I am going to sperk frankly. I believe that the perilous situation which is facing our nation and the empire demands sinterity of speech and boidnes* of action. I maintain that it wou‘d be most unfortunat« if the idea s:inn popular credence that there is a conâ€" certed and deliberate attempt being made by the money 'mwers to increase centralized ceontrol of our national ife while our aitention is fully occupied with the prosecution of our war efort, and that thereby there is developing an endeavour to obtain an unfrir ad: vantage over the people by means of imposing upon them a crushing debt structure under which they will be further enslaved. I am sure that every man in this gathering must be aware that considersble suspicion has been aroused in the minds of many becau« of the intensity of the propaganda campaign ani the great expenditure of money and the frantic and unwarranted haste that has been urged in connecion with the adoption of the Rowellâ€"Sirois recommendations. "Our people will ask, ‘Why are they so anxions to raise an issue like this when we all have our hands full with the job of the war!‘ And the whisper has gone around, ‘It is the money powers.‘ Inasmuch as the finances of the.dominion, accordâ€" ing to the commission, are not immediately to be im proved but the reverse, it does not seem logical to sigâ€" gest that the implementation of this recommendaiion of the commission is exsential to our war effort. Rather does it suggzest that during the period of the war the implementation of the plan will be s burden on the dominion‘s war effort, not alone through the assumpâ€" tion of additional financial oblizations hut throuzh the time and effort which must necessarily be expended in the setting up of the new organization as proposed by the coummission. It would therefore seem the part of wisdom to get on with the war and postpone so farâ€"reaching and contentious a problem until after the war." to the injury and not to the benefit of the dominion and the provinces of which it is composed. If there had been no commission, war measures would still proceed; and right now without any change in our constitution the dominion can take any ac ion deemed nccessary to the winning of the war; and tLe people are solidly behind the government that every resource which we possess shall be brought into metion at the earliest possible moment for the purpose of furâ€" thering our war effort. The commission further states: "The immediate effect of Plan I on dominion finances would be adverse, since in some degree provincial finâ€" ances would have improved at the expense of those of the dominion.* â€" wanted to borrow money on the credit of the dominion that it should be expected first to obtain the oppnni of such National Finance Commission. We feel satisfied that we shall bave no difficulty in obtaining the spproval of such a body in all cases where our application merits such approval. If a case comes up in which such apâ€" proval is withheld, that will not prevent us jf we think the object is a worthy one from borrowing upon our own credit. It has been -nfi::ud that such borrowing upon provincial credit e will be imâ€" possible if the commission‘s recommendations are made effective. We do not agree. Any province which cam borrow now could still borrow if the commission‘s recommendations were in force. The success of such borrowing in either case depends upon the credit of the province which is attempting to borrow. For exâ€" ample, with their resources we do not think that either Ontario or Quebec will have any difficulty in borrowing if this report is implemented; some other provinces might have; but is there not s question ss to whether these laiter could borrow satisfactorily even if the report is not implemented! If they tould not, then they are certsinly no worse off after, implementation because then they cam borrow in proper cases upon the credit of Canada. The fact is. and the report makes it clear, that in the matter of future borrowing, the provinces are to be left in exactly the same position in which they now are. Indeed, they can continue to borrow upon their own credit. In addition, they are given a new and valuable right, exerciaable who'f.ll at their own option, of borrowing upon the credit Canada." ‘ HON. T. D. PATULLO, PRIME MINISTER OF BRITISH COLUMBIA, (Vol. 1, pages 44 and 43): **Money, of rourse, is at the root of this whole quesâ€" tion. Whilogmo-e(-ry measares should be based upon the productive capacity of our people. the productive capacity of our people can be amplified by wise mone: tary measures and other considerations. & am sorry that the wiuning of the war has been used as an argument to fasten permanently upon the mvi-m and the Domivion of Canada a change in dominion: Let us face this question fairly and squarely just as if there were no war, as was the condition at the time of the appointment of the commission; and not place those who believe that the proposals are of s harmful character under the indictment that they are hindering the war effort of this dominion. HON. WILLLA{M ABERHART, PRIME MINISTER OF ALBERTA, (Vol. 1, page 63): HON. J. B. McNAIR, K.C., PRIME MINISTER OP NEW BRUNSWICK, (Vol. 1, page 23): "At the outset, I must say that we do nat concur in the findings of the commission as set out in chapters V and VI of section F of Volume II, where certain special claims advanced by the government of New Brunswick are discussed." HON. JOHN BRACKEN, _PRIME MINISTER OF MANITOBA, (Vol. 1, page 30) : "Manitoba does not think it unreasonabie, if it provincial relations which I firmly believe will work We are now told that it is necessary immediately to implement the recommendations of the cowmission sucâ€" cessfully in “flkr to prusecute the war. The ‘overnl» ment u{ Briffsh Columbia disagrees with this view, Would Retard War. Effort