49 
Union of South Africa we 1,200 
India ce as I 1,200 
Irish Free State vs ae 200 
Newfoundland 5 ii 200 
Resolution 3. 
This Imperial Economic Conference take note of the 
memorandum on the co-ordination of research bearing upon 
industry and the suggestions for its development submitted by 
the Department of Scientific and Industrial Research in con- 
sultation with the Ministry of Agriculture and Fisheries and 
other Departments, and they are of opinion that all possible 
steps should be taken to encourage the exchange of scientific 
and technical information between the various parts of the 
Empire, and the co-operation of the official and other organisa- 
tions engaged in research for the solution of problems of 
common interest. 
(K.)—IMMUNITY OF STATE ENTERPRISES. 
It was decided that the following resolutions be adopted. 
I 
This Imperial Economic Conference, so far as it is com- 
petent for its members without prejudice to the rights of the 
States or Provinces of a self-governing Dominion, agrees with 
the recommendation of the Committee on the Liability of 
Dominion and Foreign Governments, etc., to United Kingdom 
taxation expressed in the following terms, viz. : 
Any Government within the Empire, so far as it 
engages in trade, shall be treated as liable to the taxation 
of any other country within the Empire, in which it may 
either own property in connection with trade, or make 
trade profits; the liability of the United Kingdom Govern- 
ment or any Dominion Government so far as engaged in 
trade shall be co-extensive with the liability of a private 
trading corporation in similar circumstances. 
It is agreed that each of the several Parliaments of Great 
Britain, the Dominions and India shall be invited to enact at 
the earliest opportunity a declaration that the general and 
particular provisions of its Acts or Ordinances imposing 
taxation shall be deemed to apply to any commercial or 
industrial enterprise carried on by or on behalf of any other 
such Governments in the same manner in all respects as if it 
were carried on by or on behalf of a subject of the British 
Crown. It is not contemplated that such legislation should 
have retrospective effect for any year prior to 1924. 
This Conference further agrees that, as soon as possible 
after the passing of the aforesaid legislation, negotiations 
should be opened with the Governments of foreign countries, 
in accordance with the recommendations of the aforesaid 
Committee, “ with a view to reciprocal agreement between 
those countries and the Empire to the following effect; if or 
when the Government of a foreign country carries on trade in 
the United Kingdom or in a Dominion, and if or when the 
Government of a country within the British Empire carries on