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Ritiinuai's s --qudlial NC ales m * _0 1 on the anbetrenethime n Afl' \----The proposed changes to %I cession duty act to take in _ d down to $25,000 going to direct heirs, . and tax them 1% per cent., met the . opposition of Mr. 8. Clarke (West: Northumberland), who thought ; the charge too high. Women with small families left with an estate of this sum had barely cnough to go on. He would make it 4 per cent. from $25,000 to $35,000; 1 per cent. from $35,000 to $50,000, and 1% per cent. from $50,000 to $75,000. Mr. T. Herbert Lennox (North York) does not like Toronto using 4,500 acres of land at Richmond Hill| for an industrial farm and escaping all taxes. The area is almost equal to a school section, he says, and has a bill to change the assessment act to tax the farm, which is now exempt--' ed. Mr. Irwin Hiliiard (Dundas) wants to assess railway bridges and tunnels at Provincial boundaries the same as these works in other parts. I