There is one more tax which our people voluntarily subject themselves to, which I think might well be referred to. So far as I know, no one has ever touched upon the subject, and since it is becoming so general, it ought, I think, to be spoken of, to give us some idea of what we are voluntarily doing in another direction. Life insurance has become so common, and is so fast increasing, that it bids fair to be one of the great questions among us. I have been at considerable pains to get as near the truth as I can, but insurance men, however, do not care to give too many figures, and I must get all I can from policyholders and then draw an approximate estimate. Take Oshawa again for a comparison, with its 5,000 people. For the same reason as in the former case, I use Oshawa for comparison solely because I know it best, and not for any particular merit or demerit so far as it is concerned. There are three hundred policies of life insurance in Oshawa among 5,000 people. This number is certainly within the mark, as insurance men reluctantly admit. Pursuing the inquiry further, I find, as near as may be, these policies will average $2,000 each, making thereby a total of $600,000 life insurance now carried by this people. With the gross amount I am not particularly concerned, but it is the sum they yearly voluntarily tax themselves to pay to keep these three hundred policies in force that I want to discover. It is difficult to get at the sum the people pay annually, for there are so many kinds of life insurance that they vary, some policies being on the plan of annual payments for life, while others are only for a stated term of years, so that it is difficult to get at the average amount. Five thousand dollars per month one insurance company has been known to receive from here. But I take it that this was a special month, and that more policies were renewed that month than usual, so it will not be safe to take those figures for any average. It is certain, however, that these three hundred policies average a cost of $30 per annum. Now, this $30 per annum is well within the mark, and I feel quite warranted in using that as a basis for comparison. This will give us $24,000 per year which the people here pay for life insurance, and I am quite right in classing these payments as among the generous acts and givings of the people, because the persons assured by these policies cannot ordinarily be expected to be benefited themselves, but are doing it and making these annual sacrifices for those who remain after their decease. Hence, these payments are charitable donations. If 5,000 people pay $24,000 per annum, that means very nearly $5 per head for every man, woman and child yearly paid in this town for life insurance to benefit those of our friends who succeed us. Now, add this $5 per head for life insurance to the $3 per head, as before instanced, annually raised for religious purposes, and we have $8 per head