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.
Dr. Sweet was born in Dayton, Ohio. He graduated from Denison University, Granville, Ohio in 1889. In 1892 he graduated from the Rochester Theological Seminary in Rochester, NY. His first pastorate was in Adrian, Michigan, where he was ordained. Dr. Sweet served ten years at the Calvary Church in Minneapolis. In 1920, Dr. Sweet was appointed to a committee by the Northern Convention to inquire into the loyalty of schools to the historic faith of the Baptists. Sweet received his Doctor of Divinity from Denison University in 1921. He worked for the Y.M.C.A. during World War I in the United States and Overseas. After Dr. Whidden retired in 1923, Dr. Sweet was offered the position of President of Brandon College. He accepted the offer and arrived in Brandon with his wife and six children on September 10, 1923. Mrs. Sweet was a graduate of Mt. Holyoke College, and she had been a faculty member at Denison University. Dr. Sweet felt that Brandon was a call of God. He was inaugurated on October 11, 1923, and was readily accepted by students and faculty members alike.
His enthusiasm for fund raising was apparent, and he often took long trips in search of yet another subscription. He won the approval of the faculty, the students, the community and the Baptists. It was thought that Brandon College would prosper under the capable leadership of Dr. Sweet. Unfortunately, he died very suddenly at his home in Brandon on December 30, 1924. He was 55 years old. A funeral was held on January 3, 1925, and a memorial on January 7, 1925.
Scope and Content
Because of his short term of office, there are few papers left from Dr. Sweet. The collection includes invoices from Brandon College accounts, correspondence to and from the Bursar and Registrar, and Board of Director Meeting minutes. There is considerable correspondence from Dr. Sweet to various people regarding sermon topics, foreign missionary work, and his own faith. As well, Dr. Sweet was very conscious of the need for funds to run the College. He was very involved in the fundraising efforts of the College and the Baptists on behalf of Brandon College. There is also correspondence dealing with the MacNeill controversy in the early 1920’s.
