Mr. President, Sir, I find that the financial provision which are placed this House have given considerable worry to the Members. I can appreciate that, for I remember that when, Mr. Churchill’s father became the Lard Chancellor, a budget was placed before him showing figures in decimals and dots thereon. Evidently he was not a student of mathematics and could not understand what the figures meant with a dot in it. So he wrote on the file, “What do these damned dots mean?” asking for an explanation from the Secretary of the Finance Department. Having regard to such difficulty of understanding from persons so highly placed as Mr. Churchill’s father. I am not at all surprised of the Members of this House also find similar difficulty in understanding these provisions. I should therefore like to go somewhat into elementary propositions in order to place the House in a right frame of mind.