In six of the provinces the Dominion sub sidy constitutes the largest item in revenue. In Nova Scotia the first place is taken by mines; in Ontario, lands, forests and mines; while in British Columbia no less than five sources of revenue take precedence of the Dominion sub sidy, in the following order, timber royalties and licenses, Chinese restriction, land sales, wild land taxes and registration fees. Of those in which the subsidy takes the first place, the land tax comes second in Prince Edward Is land, territorial revenue in New Brunswick, succession duties in Quebec and land title fees in the three Prairie provinces of Manitoba, Saskatchewan and Alberta. In Manitoba, how ever, the gross revenue from the telegraph and telephone service, and in Alberta the special tax on railway bonds, exceeded these items in 1914, but these do not represent normal revenues available for general purposes.
In the line of expenditure, education ranks first in five provinces, second in two, third in one and fourth in another. Where education is not first, public works in one form or another take precedence. In Manitoba, however, the gross outlay on the telegraph and telephone service exceeded all other items. In British Columbia public works, divided into two branches of (a) railroads, bridges and wharves, and (b) other public works, occupy the first and second places, with the civil service third and education fourth. The following table gives the total revenue and expenditure and the amounts per capita for the different provinces for the fiscal year ending at various periods in 1914: Expendi Revenue Total ex- Lure per Pitovtwcx Total revenue per head penditure head Prince Edward Island $525,555 $6 61 $445,396 $4 75 Nova Scotia 1,885,458 3 75 2,098,893 4 18 New Brunswick 1,505,229 4 25 1,493.774 4 22
Quebec 9,000,377 4 25 8,624,368 4 07 Ontario 11,121,382 4 23 11.819,311 4 49 Manitoba 5,512,163 10 28 5,638,658 10 52 Saskatchewan 5,866.220 8 12 5.396,380 7 47 Alberta 4,522,513 9 27 4,409,795 9 04 British Columbia 10, 479,259 21 46 15,766,912 32 30 The budgets of the provinces have not been materially affected by the war and yet it has had its influence in various ways. When the war broke out, largely as an expression of their enthusiastic support of the action taken by Great Britain, each of the provinces made typi cal contributions of supplies for the British army. Ontario and Manitoba contributed flour; Quebec, cheese; New Brunswick, potatoes; Al berta and Prince Edward Island, oats; Sas katchewan, horses and British Columbia canned salmon. These contributions amounted to nearly $2,250,000, Another large factor has been the provincial contributions toward the patriotic fund, to provide supplementary assist ance for the wives, children and other depend ents of the Canadian soldiers. To meet these and any other miscellaneous outlays connected with the war has already entailed the levying of additional taxation in most of the provinces.