No. Having no expensive system of municipal or county organization, taxes are necessarily low. Each quarter-section of land, consisting of 160 acres, owned or occupied, is taxed very low. The only other taxes are for schools. In the locations where the settlers have formed school districts the total tax for all purposes on a quarter-section amounts to from $10 to $14.50 per annum. =44. Does the Government tax the settler if he lets his cattle run on Government lands? If they fence their land, is he obliged to fence his also?= The settler is not required to pay a tax for allowing his cattle to run on Government land, but it is advisable to lease land from the Government for haying or grazing purposes, when needed. If one fences his land, his adjoining neighbour has to stand a proportionate share of the cost of the fence adjoining his property, or build one-half of it himself. =45. Where can a settler sell what he raises? Is there any competition amongst buyers, or has he got to sell for anything he can get?= A system of elevators is established by railway companies and others throughout the entire West. Grain is bought at these and forwarded to the great markets in other parts of Canada, the United States, and Europe. Canadian flour mills, oatmeal mills, and breweries use millions of bushels of grain annually. To the west and northwest of Central Canada lie mining regions, which are dependent upon the prairies for supplies and will to a great extent continue to be. Beef is bought on the hoof at the home of the farmer or rancher. Buyers scour the country in quest of this product. =46. Where can material for a house and sheds be procured, and about what would it cost? What about fuel? Do people suffer from the cold?= Though there are large tracts of forest in the Canadian West there are localities where building timber and material is limited, but this has not proven any drawback as the Government has made provision that should a man settle on a quarter-section deprived of timber, he can, by making application to the Dominion Lands Agent, obtain a permit to cut on Government lands free of charge the following, viz.: 1. 3,000 lineal feet of building timber, measuring no more than 12 inches at the butt, or 9,250 feet board measure. 2. 400 roofing poles. 3. 2,000 fencing rails and 500 fence posts, 7 feet long, and not exceeding five (5) inches in diameter at the small end. 4. 30 cords of dry fuel wood for firewood. The settler has only the expense of the cutting and hauling to his homestead. The principal districts are within easy reach of firewood; the settlers of Alberta and Saskatchewan are particularly favoured, especially along the various streams, from some of which they get all the coal they require, at a trifling cost. No one in the country need suffer from the cold on account of scarcity of fuel. =47. Is it advisable to go into a new country during the winter months with uncertain weather conditions?=