v. 1. Introduction, acknowledgments and minority reports -- v. 2. The use of the tax system to achieve economic and social objectives -- v. 3. Taxation of income: pt. A; Taxation of individuals and families -- v. 4. Taxation of income: pt. B; Taxation of income flowing through intermediaries. pt. C; Determination of business income. pt. D; International -- v. 5. Sales taxes and general tax administration -- v. 6. Implications of the proposed tax reforms -- v. 7. Consolidated index
no. 1. The scope and character of the investigation -- no. 2. Mechanization and farm costs -- no. 3. Agricultural credit -- no. 4. Rural roads and local government -- no. 5. Land tenure -- no. 6. Rural education -- no. 7. Movement of farm people -- no. 8. Agricultural markets and prices -- no. 9. Crop insurance -- no. 10. The Home and family in rural Saskatchewan -- no. 11. Farm electrification -- no. 12. Service centers -- no. 13. Farm Income -- no. 14. A Program of improvement
This commission was appointed in late 1944 and made it's reports and recommendations in late 1945. The commission's tasks were the following: (1) give a legal opinion on existing taxation legislation affecting co-operatives, (2) reccomend taxation legislation in respect to co-operatives, with due regard to current tax burdens on privately owned busniess, (3) provide a picture of the actual structure of co-operative enterprise in Canada, its growth, and the effects of taxation upon it.
The commission's findings were, briefly: (1) Section 4, paragraph (p) of the Income War Tax Act is so ambiguous as to justify its repeal, (2) commission reccomended legislation permitting both co-operative and joint stock companies to deduct patronage dividends in computing taxes, whether paid out or available on demand, (3) appendicies of research staff findings that provide statistical and historical information on the origin, growth and distribution of co-operatives in Canada.
See also fonds level description of RG 4 for history/bio of MPE
Scope and Content
.This sub-series contains volumes 1 - 31 of the Royal Commission on Co-operatives, the brief and report on the Commission, an outline of argument on behalf of certain co-operative organizations.
A commission to inquire into the formation and operation of the Manitoba Pool up until 1931. Charges were brought against the Pool by J.R. Murray, then Assistant General Manager of UGG. The four charges were, briefly: (1) producers had been mislead into forming elevator associations, (2) members are bound by contract to the association, (3) financial statements sent out to associations are inaccurate, (4) Pool members are not getting as good a deal as they would on the free market.
The first two charges were deemed provable by the commission, while the last two were not. It was noted by the commissioner that no pool members had come forward with complaints.
See also fonds level description of RG 4 for history/bio of MPE
Scope and Content
.This sub-series contains volumes 1 - 25 of the Royal Commission on Manitoba Pool Elevators.
Papers of a conference sponsored by the University of Manitoba Faculty of Agriculture and Home Economics and the Iowa State University Center for Agricultural and Economic Development
Very poor. Item has been broken in half on a diagonal from top to botton. Upper right corner is missing. Various tape stains and some tape residue on the bottom left.
History / Biographical
Lottie Louisa Currie was born on September 9, 1876 in St. Mary's, Perth, ON, to William and Eleanor Currie. She came to the Brandon area with her family in the 1880s. Currie worked as a bookkeeper and stenographer for Smith & Burton, from at least 1906 until the business ceased operations in 1917.
Currie continued working in bookkeeping and accounts, first for Brandon Gas & Power Co., then for the Manitoba Power Commission. She appears to have retired around 1942. She is not listed as living in Brandon between 1943-1945, but was once again a resident by 1947. Currie was a member of the First Presbyterian Church, a charter member of the Brandon Business and Professional Women's Club and in 1916, she passed her examinations for the St. John's Ambulance Association.
Lottie Louisa Currie died on November 25, 1972 in Brandon, MB.
Smith & Burton, a grocery store that also had mail order and china departments, was founded by E.B. Smith and John Burton in the 1886. It was housed at a few locations in downtown Brandon; their location at 829 Rosser Avenue is the one that mostly likely appears in the photograph.
Scope and Content
Item is a portrait of office employees at Smith & Burton, grocers. Lottie Currie, daughter of William Currie, is shown standing on the left.