) Perf. 8 vertically. Scott's No. 104c.
(b) Perf. 8 horizontally, Scott's No. 104b.
(c) Perf. 12 horizontally, Scott's No. 104a.
94. 2c carmine. Scott's No. 105.
(a) Perf. 8 vertically, Scott's No. 105a.
(b) Perf. 8 horizontally, Scott's No. 105b.
95. 5c deep blue. Scott's No. 106.
96. 7c olive-yellow, Scott's No. 107.
97. 10c dull purple, Scott's No. 108.
98. 20c olive-green, Scott's No. 109.
99. 50c sepia, Scott's No. 110.

CHAPTER XXV.

_The War Tax Stamps._

One result of the European war was that Canada, in common with many
other countries, had to impose special taxes. The Hon. W. T. White,
Minister of Finance, outlined the various tariff changes and special
taxes in the House of Commons, Ottawa, on February 11th, 1915, and a
resume of the chief items in the new "budget" was published in the
WEEKLY for Feb. 7th as follows:--

The tariff changes went into effect at the time of the
announcement. The special tax on wine and champagne goes into
effect at once. The other special taxes take effect at a date to be
yet fixed. The stamp tax on letters means that the old 3 cent
postage rate is restored, and a city letter costs 2 cents.

There is to be no income tax.

The following are some of the items of taxation:--

One cent on telegraph and cable messages.

Five cents for every five dollars on railroad and steamboat
tickets.

Ten cents on sleeping car and five cents on parlor car tickets.

One to three dollars per passenger from steamboat companies
carrying to ports other than in Canada, Newfoundland, the United
States of America, and British West Indies.

Two cents on all bank checks, receipts and bills of exchange,
express and post-office orders.

One cent on postal notes.

One cent (war stamp) on each letter and postcard.

Five cents per quart on non-sparkling wines sold in Canada, and
twenty-five cents per pint on champagne and sparkling wines.

One cent on each twenty-five cents retail price of proprietary
articles.

The only tax that has interest to us as philatelists is the one cent
impost on all letters and postcards. This came into effect on April
15th, 1915, and special stamps were issued for the purpose. These are
the regular 1c postage stamps of the King George series with the words
"WAR TAX", in two lines, in large colorless block