Federalism, Finance, and Social Legislation in Canada, Australia, and the United States

By A. H. Birch | Go to book overview

3
FEDERAL-PROVINCIAL FINANCIAL
RELATIONS IN CANADA

I. THE POSITION AT FEDERATION

THE revenue and expenditures on current account of the provinces on the eve of federation are shown in Tables1 and 2, which have been constructed from the comparative figures compiled for the Royal Commission on Dominion- Provincial Relations. The figures of gross revenue and expenditure of the Post Office, which were included in the statistics used by the Commission, have been omitted here, and only the net profit or loss included. This is not the only case of duplication, of course; most of the revenue from the sale of commodities and services is balanced by payments of debt charges--the Nova Scotia and New Brunswick railways earned only about a tenth and one-seventh of their respective interest charges in the eight years 1859-66--but it is only in the case of the Post Office that the operating costs and gross revenue were entered without deduction one from the other.

The outstanding features of the revenue systems of the provinces at this date are the heavy reliance on customs and excise duties and the almost complete absence of direct taxation. Although all the provinces had experienced budget deficits in one or more of the years between 1860 and 1867, none of them had imposed a direct tax on incomes, to which there were strong political objections, and only two, British Columbia and Prince Edward Island, had imposed a land tax. That opposition to direct taxation was deeply rooted was made clear in the negotiations and debates on the financial settlement. 'Our friends in Lower Canada . . .', declared George Brown in the course of these debates, 'have a constitutional disinclination to direct taxation. . . .' The objection, however,

-45-

Notes for this page

Add a new note
If you are trying to select text to create highlights or citations, remember that you must now click or tap on the first word, and then click or tap on the last word.
One moment ...
Project items

Items saved from this book

This book has been saved
Highlights (0)
Some of your highlights are legacy items.

Highlights saved before July 30, 2012 will not be displayed on their respective source pages.

You can easily re-create the highlights by opening the book page or article, selecting the text, and clicking “Highlight.”

Citations (0)
Some of your citations are legacy items.

Any citation created before July 30, 2012 will labeled as a “Cited page.” New citations will be saved as cited passages, pages or articles.

We also added the ability to view new citations from your projects or the book or article where you created them.

Notes (0)
Bookmarks (0)

You have no saved items from this book

Project items include:
  • Saved book/article
  • Highlights
  • Quotes/citations
  • Notes
  • Bookmarks
Notes
Cite this page

Cited page

Style
Citations are available only to our active members.
Sign up now to cite pages or passages in MLA, APA and Chicago citation styles.

(Einhorn, 1992, p. 25)

(Einhorn 25)

1

1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

Cited page

Bookmark this page
Federalism, Finance, and Social Legislation in Canada, Australia, and the United States
Settings

Settings

Typeface
Text size Smaller Larger
Search within

Search within this book

Look up

Look up a word

  • Dictionary
  • Thesaurus
Please submit a word or phrase above.
Print this page

Print this page

Why can't I print more than one page at a time?

Full screen
/ 314

matching results for page

Cited passage

Style
Citations are available only to our active members.
Sign up now to cite pages or passages in MLA, APA and Chicago citation styles.

"Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn, 1992, p. 25).

"Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn 25)

"Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences."1

1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

Cited passage

Welcome to the new Questia Reader

The Questia Reader has been updated to provide you with an even better online reading experience.  It is now 100% Responsive, which means you can read our books and articles on any sized device you wish.  All of your favorite tools like notes, highlights, and citations are still here, but the way you select text has been updated to be easier to use, especially on touchscreen devices.  Here's how:

1. Click or tap the first word you want to select.
2. Click or tap the last word you want to select.

OK, got it!

Thanks for trying Questia!

Please continue trying out our research tools, but please note, full functionality is available only to our active members.

Your work will be lost once you leave this Web page.

For full access in an ad-free environment, sign up now for a FREE, 1-day trial.

Already a member? Log in now.