(2) That the Reciprocity Agreement of 1911, which still remains on the United States statute books, be accepted by the Parliament of Canada.
(3) That all food stuffs not included in the Reciprocity Agreement be placed on the free list.
(4) That agricultural implements, farm machinery, vehicles, fertilizer, coal, lumber, cement, illuminating fuel and lubricating oils be placed on the free list.
(5) That the customs tariff on all the necessaries of life be materially reduced.
(6) That all tariff concessions granted to other countries be immediately extended to Great Britain.
TAXATION FOR REVENUE
As these tariff reductions will very considerably reduce the national revenue derived from that source, the Canadian Council of Agriculture would recommend that in order to provide the necessary additional revenue for carrying on the government of the country and for the prosecution of the war to a successful conclusion, direct taxation be imposed in the following manner:
(1) By a direct tax on unimproved land values, including all natural resources.
(2) By a sharply graduated personal income tax.
(3) By a heavy graduated inheritance tax on large estates.