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as 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 Expenditure Total In Canada Overseas 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, 38-1/2 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 service --- 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 2,750,00
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