31. In the list of taxes in the Provincial Legislative List, we recommend the following changes:

(1) In entry 43, the words “hearths and windows” may be deleted. Such taxes are not likely to be levied. In any case, they would be covered by the word “buildings”.

(2) In entry 53, the word “cesses”. should, we think, be replaced by the word “taxes”.

(3) Similarly, in entry 56, we would substitute the word “taxes” for the word “dues”.

(4) In entry 50, we would make the following changes:

(a) for the word “sale”, we would substitute “sale, turnover or purchase”, in. order to avoid doubt.

(b) We would also add words such as “including taxes in lieu there- of on the use or consumption within the province, of goods liable to taxes by the province on sale, turnover or purchase”. This addition is suggested in order to prevent avoidance by importing for personal use from outside the province.