. Canadian forest industries January-June 1923. Lumbering; Forests and forestry; Forest products; Wood-pulp industry; Wood-using industries. CANADA LUMBERMAN 41 Montreal Lumbermen Review Work of Year Annual Meeting of Association Elects Officers and Hears Interesting Reports— Eastern Lumber Trade Enters Upon Coming Months in Good Condition. The members of the Montreal Lumbermen's Association held their annual meeting recently in the Board of Trade Building, Montreal. There was a good at- tendance and the business con- sisted of presenting annual re- ports, the election of officers for the comi


. Canadian forest industries January-June 1923. Lumbering; Forests and forestry; Forest products; Wood-pulp industry; Wood-using industries. CANADA LUMBERMAN 41 Montreal Lumbermen Review Work of Year Annual Meeting of Association Elects Officers and Hears Interesting Reports— Eastern Lumber Trade Enters Upon Coming Months in Good Condition. The members of the Montreal Lumbermen's Association held their annual meeting recently in the Board of Trade Building, Montreal. There was a good at- tendance and the business con- sisted of presenting annual re- ports, the election of officers for the coming year and a general discussion on the more impor- tant matters that had arisen during 1922. The trend of trade for the coming season was also talked over and it was generally agreed that the outlook was steadily improving. A larger cut is being taken out in the bush and stocks had been reduced considerably at many distribut- ing and shipping points. The President's Annual Address D. H. McLennan, Montreal, D. H. McLennan, the presi- dent, presided, and in his re- view of the matter which had come to the attention of the Associa- tion during 1922, said :— It will be remembered that on June 4th, an amendment to the special War Revenue Act was passed, and dealt specially with the Sales Tax in its application to lumber. It stipulated that lumber manufacturers might charge the Sales Tax to the wholesalers or might absorb it as part of the cost, the whole transaction as between wholesaler and manufacturer was one of contract. On 23rd June this year, this provision was somewhat changed and the Law now states that "an Excise Tax of 3% shall be imposed, levied and collect- ed on sales and deliveries by the Canadian manufacturers and of 4% on importations, and that no further Excise Tax shall be payable on ; "At the last Session of Parliament the Stamp Tax on cheques was increased from two cents on all cheques issued to two cents on cheques not exceeding


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Keywords: ., bookcentury1900, bookdecade1920, booksubjectforests, bookyear1923