AND WHEREAS the protective tariff is the most wasteful and costly method ever designed for raising national revenue, because for every dollar obtained thereby for the public treasury at least three dollars pass into the pockets of the protected interests, thereby building up a privileged class at the expense of the masses, thus making the rich richer and the poor poorer; AND WHEREAS the protective tariff has been and is a chief corrupting influence in our national life because the protected interests, in order to maintain their unjust privileges, have contributed lavishly to political and campaign funds, thus encouraging both political parties to look to them for support, thereby lowering the standard of public morality; THEREFORE BE IT RESOLVED that the Canadian Council of Agriculture, representing the organized farmers of Canada, urges that as a means of bringing about these much needed reforms and at the same time reducing the high cost of living, now proving such a burden on the people of Canada, our tariff laws should be amended as follows: (1) By reducing the customs duty on goods imported from Great Britain to one half the rates charged under the general tariff and that further gradual, uniform reductions be made in the remaining tariff on British imports that will ensure complete free trade between Great Britain and Canada in five years. (2) That the Reciprocity Agreement of 1911, which still remains on the United States statute books, be accepted by the Parliament of Canada. (3) That all food stuffs not included in the Reciprocity Agreement be placed on the free list. (4) That agricultural implements, farm machinery, vehicles, fertilizer, coal, lumber, cement, illuminating fuel and lubricating oils be placed on the free list. (5) That the customs tariff on all the necessaries of life be materially reduced. (6) That all tariff concessions granted to other countries be immediately extended to Great Britain. TAXATION FOR REVENUE As these tariff reductions will very considerably reduce the national revenue derived from that source, the Canadian Council of Agriculture would recommend that in order to provide the necessary additional revenue for carrying on the government of the country and for the prosecution of the war to a successful conclusion, direct taxation be imposed in the following manner: (1) By a direct tax on unimproved land values, including all natural resources. (2) By a sharply graduated personal income tax. (3) By a heavy graduated inheritance tax on large estates. (4) By a graduated income tax on the profits of corporations. OTHER NECESSARY REFORMS The Canadian Council of Agriculture desires to endorse also the following policies as in the best interests of the people of Canada: (1) The nationalization of all railway, telegraph and express companies.