VALUES
| Average for 1912-1913-1914 | 1918 | |
| Foodstuffs | $143,133,374 | $617,515,690 |
| Clothing, metals, leather, etc. | 45,822,717 | 215,873,357 |
| —————— | —————— | |
| Total | $188,956,091 | $833,389,047 |
As practically all of the increase of food and other materials went to Great Britain, France and Italy, the extent of Canada’s effort in upholding the allied cause is clearly evident and was by no means a small one.
The trade of Canada for 1914 was one billion dollars; for the fiscal year of 1917-18 it was two and one-half billion dollars.
Approximately 60,000,000 shells were made in Canada during the war. Shortly after the outbreak of hostilities a shell committee was formed in Canada to really act as an agent for the British war office in placing contracts. The first shells were shipped in December, 1914, and by the end of May, 1915, approximately 400 establishments were manufacturing shells in Canada. By November, 1915, orders had been placed by the Imperial Government to the value of $300,000,000, and an Imperial Munitions Board, replacing the shell committee, was formed, directly responsible to the Imperial Ministry of Munitions.
During the war period Canada purchased from her bank savings $1,669,381,000 of Canadian war loans.
Estimates of expenditures for the fiscal year ending March 31, 1919, demonstrated the thoroughness with which Canada went to war. They follow:
| Expenditure in Canada. | Expenditure Overseas. | Total Expenditures. | |
| Pay of 110,000 troops in Canada and 290,000 in England and France. | $50,187,500 | $70,312,500 | $120,500,000 |
| Assigned pay, overseas troops | 54,000,000 | ........ | 54,000,000 |
| Separation allowances | 21,750,000 | 6,000,000 | 27,750,000 |
| Rations, Canada, 50 cents per day; England, 38½ cents per day | 20,075,000 | 21,000,000 | 41,075,000 |
| Clothing and necessaries | 19,080,000 | ........ | 19,080,000 |
| Outfit allowances, officers and nurses | 1,000,000 | 700,000 | 1,700,000 |
| Equipment including harness, vehicles, tents, blankets, but not rifles, machine guns, etc. | 20,000,000 | ........ | 20,000,000 |
| Ordnance services | ........ | 1,800,000 | 1,800,000 |
| Medical services | 5,000,000 | ........ | 5,000,000 |
| Ammunition | 5,000,000 | ........ | 5,000,000 |
| Machine guns | 2,000,000 | ........ | 2,000,000 |
| Ocean transport | 4,612,500 | ........ | 4,612,500 |
| Railway transport | 11,062,500 | 450,000 | 11,512,500 |
| Forage | 450,000 | ........ | 450,000 |
| Veterinary service, remounts | ........ | 3,000,000 | 3,000,000 |
| Engineer works, housing | 2,750,000 | 1,250,000 | 4,000,000 |
| Civilian employees | 2,920,000 | 750,000 | 3,670,000 |
| Sundries, including recruiting, censors, customs dues, etc. | 3,000,000 | ........ | 3,000,000 |
| Overseas printing and stationery | ........ | 300,000 | 300,000 |
| General expenses overseas | ........ | 1,800,000 | 1,800,000 |
| Maintenance of troops in France as 9s. 4d. each per day | ........ | 115,000,000 | 115,000,000 |
| —————— | —————— | —————— | |
| Total | $217,887,500 | $225,162,500 | $443,050,000 |
CHAPTER II
The Second Battle of Ypres
FIRST to feel the effects of German terrorism through poison gas were the gallant Canadian troops on the afternoon of April 22, 1915, at Ypres, Belgium. Gas had been used by the Germans previously to this, but they were mere experimental clouds directed against Belgian troops.