Public service is the principle of taxation. In return for the benefit which a business corporation derives from dealings with the public, distributive justice demands that part of the profits made, return to the community under the form of taxes. This feature of a business corporation makes it, I would say, _soulless_. One goes into business not to make a profession of faith, but to make money. He deals with every one indifferently. The dollar of a Christian or of a heathen has the same value as the dollar of a Jew. Were a company to discriminate with the public on lines of creed the public would be justified in retaliating. Public utility, in matters of Company-taxes, is the basic principle of assessment; it should also be the reason of their equitable distribution. As the money of the public goes to Companies, irrespective of creed, so also should the taxes of these Companies come back to the community, irrespective of creed. As Companies are assessed in school matters for the _benefit of the children_ of the community, the proceeds of the assessment should be therefore divided--_not according to the faith of the shareholders of the company, but according to the number of children in each school district_. And as the majority rules, the school district in the majority should strike the rate of taxation for both districts. * * * * * * The division of Company-taxes according to the faith of the shareholders is _neither just, nor practical_. It is not _just_ for the reason we have brought forward. The principle involved in the present law is _just when the individual is concerned_, especially when the individual is the father of a family. As such, one has a right to support the school which his conscience obliges him to support. This natural right, our present law recognizes. _But in the case of a company the principle of public utility and not the test of faith should be invoked, we believe_. This present law governing Company-taxes is not _practical_. The onus is on the Separate School-Board to enlist each year the sympathies of the companies. Before how many Boards of Directors is the matter brought up? The local manager is the one who deals with the problem, and he often is a stranger to the laws of the Province, with no sympathy for separate schools. Facts, stubborn facts, are there to prove our contention. In no city of the Province of Saskatchewan is the Separate School Board getting its part of Company-taxes. This is one of the reasons why our rate is often so high when compared with the Public School rate, and why our Boards are crippled in their finances. * * * * * * This simple reasoning should appeal to every fair-minded man. This change of legislation we advocate in the matter of Company-taxes, is not a favour we beg--but the mere recognition of a principle of distributive justice we ask.