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.
Joseph Donaldson's Ltd. Food Market appears in the Henderson's Brandon City Directory from 1906 to 1929. Donaldson's main meat/butcher shop was located at 813 Rosser Avenue. A second branch was opened by 1914 at 228 Rosser Avenue but relocated to 654 Tenth Street by 1917. The branch relocated by 1921 to 662 Tenth Street where it remained until ca.1929. This address was referred to as the "Busy Corner" in the Henderson's Directory. In 1931, butcher Ted Hill appears to have taken over the Donaldson's establishments.
Scope and Content
Photograph shows George Pope sitting in a backyard. Standing next to him is Isabella Louise McGuinness (Pope). A young girl, perhaps Ruth McGuinness, is standing over a stroller. A wood pile and garden plants can be seen in the backyard. An advertisement for Joseph Donaldson's Ltd Food Markets can be seen on a business beside the residence.
Notes
Writing on the back of the photograph reads: This is mum her uncle George Pope who came to Brandon in 1880 (I think) in the back yard of 708-10th Street. It looked like Ruth in the lower right corner. I was interested in the Donaldson advertising.
Photograph shows two women, a man, and dog, standing in a residential backyard during the winter. The women are wearing large hats and fur stoles. The woman standing in the middle is likely Isabella Louisa McGuinness (nee Pope), mother to Brandon Sun editor Fred McGuinness.
Photograph shows a group of four men standing on a platform at the entrance of the Dominion Express Company. William Frederick McGuinness stands on the left.
Photograph shows a group of men in suits and hats standing in a railway yard. A passenger train car is in the background. William Frederick McGuinness is standing on the left
Photograph shows the construction of the McGuinness home in a new housing development in Medicine Hat, 492 6th Street Northeast. Painters appear to be working on the soffits.
Photograph shows the construction of the McGuinness home in a new housing development in Medicine Hat, 492 6th Street Northeast. Painters appear to be working on the soffits.
Photograph shows the construction of the McGuinness home in a new housing development in Medicine Hat, 492 6th Street Northeast. Painters appear to be working on the soffits.
Photograph shows the construction of the McGuinness home in a new housing development in Medicine Hat, 492 6th Street Northeast. View is of the backyard and laneway.
Photograph shows the construction of the McGuinness home in a new housing development in Medicine Hat, 492 6th Street Northeast. Aerial view shows that neighbouring blocks have yet to be constructed.
Photograph shows the interior of the McGuinness home (492 6th Street Northeast) in a new housing development in Medicine Hat. The living room has brickfaced fireplace above which there is a large McGuinness coat of arms.
Notes
A negative exists for this photo and is stored with the picture.
Photograph shows the interior of the McGuinness home (492 6th Street Northeast) in a new housing development in Medicine Hat. This view shows an entrance to a possible den.
Notes
A negative exists for this photo and is stored with the picture.
Photograph shows the interior of the McGuinness home (492 6th Street Northeast) in a new housing development in Medicine Hat. This view shows a decorative panel, lamp, and upholstered bench.
Notes
A negative exists for this photo and is stored with the picture.
Robert Harvey's portrait has come loose of the backing. Matting is torn at base.
History / Biographical
John B. Cole, who operated Cole's Photographic Studio, first at 656 15th Street and then at 831 Rosser Avenue, was a photographer in Brandon from c. 1911 to c. 1914.
Scope and Content
Item consists of eleven oval shaped portraits of the members of Brandon College's graduating class of 1913. L to R: Lillian Wilhelmina Speers; Robert Harvey; James Robinson, Muriel Vivien McCamis; Tom Hare Harris; Leslie Alberta Ward; J.R.C. Evans; Evelyn J. Simpson; W.E. Wilkin; Archibald Gordon; and Constance Gunn.
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.