who are dissatisfied with decisions of the local tribunals; and, in order to ensure uniform treatment of claims for exemption, as well as sympathetic and consistent consideration alike of local and national conditions, an ultimate appeal is authorized to Mr. Justice Duff, a distinguished member of the Supreme Court of Canada. XXIV. The scruples of those belonging to recognized religious denominations which forbid military service will be respected. All those whose services in the occupations in which they are now engaged, whether agricultural, industrial or commercial, are essential to the national interest or whose business or domestic responsibilities are so onerous that serious hardship would result if they were enrolled, are entitled to conditional exemption. There is, however, no provision that any occupation or industry shall be absolutely exempted. Each individual claim for exemption must be considered on its merits, but the general dispositions of the law are such as to ensure that civil occupation will compete successfully with military service in any case in which it is established that the withdrawal of the man from his civil occupation would materially diminish the output or production, or seriously impair the service necessary for the maintenance or efficiency of the expeditionary force, or for the support of the people at home. It will readily be perceived, having regard to this principle, that the supply of useful farm labor must not be substantially diminished since food production is so vital not only to the inhabitants of Canada, but to the armies, to Great Britain and to the allied countries within the actual area of war; and also because the volume of exports must be maintained, for upon these greatly depend the national revenues and the ability of the Dominion to provide credits for the mother country. More and more increasingly Britain’s purchases in Canada will be measured by the amount of credit that Canada can supply. The huge war burdens of Britain, and the immense obligations assumed for the allies have strained her financial resources; and in proportion, therefore, as we can afford relief, we will render service secondary in importance only to reinforcement of the army. XXV.