BEHIND THE LINES

of Fighting Forces and Supplies there is another task-another part—

Saving and Sacriﬁce

Duty to Canada and oneself makes necessary a Savings Plan towards tax payments——p_u_r-_- chases of War Bonds and Savings Certiﬁcates __;. nest-egg against post war adjustments.

A" Account at any of our Branches will be helpful.

The of NOVA SCUTIA

=I$'I'D. Il32—-OVEl A CENTURY OI BANKING IXPEIIENCI

i] BRANCHES IN PRINCE EDWARD ISLAND

Charlottetown Albany Kenslngton

biouiazue 0‘Leary Mofg] Surnmersldo vlcgm-i;

Advertising Raps Payable in Advance

Mimlluum Charge for Any Advertisement: 2t Cont;

Central Guardian locals. 5c per word; Western and Eastern local» to per wurd; Announcements and Coming Events 3o per word‘ Cléisslllﬂl 3c per word; in Mcmurium Notices 10o per inch; Lists or Floral and Spiritual Offerings. Cards. etc.. 5o per name; Letters oi Condolence ‘lilo oer inch. Weddinu engagement t0 Words for Si-ut sud l0 rents for everv additional 3 words Notices oi Thanks sno Appri-ciuiion. 70c per inch or ~Ic ncr word. Lists 0| §IIIISCIIDLIOIH

vrllls nor inch Address and Presentation $1.00. Jthcr rates on "IHIIOIIIIUII.

Wﬂlllvil Help Wanted

wisrniT-Inronsifn r65» ENG- runusiuf: “01-“3665 HOUSE- lne o1 3U i-‘oru 1111151112, 11.0.. con- keeping Magazine has an idea; Op_ uluun. bLCflIIlﬂ Mild. Alouny. poi-gum“; foi- siibsci-iption Sales L-1llZ'l'l1-3l- representative for Charlottetown

""_‘"“”‘“"_'" "'“_‘— district. Write Frank C. Sheridan Female Help Wanter‘ '

21m srosdwny Suite 1612, New ,____ .....__ .. n. ...._ York City, U. S. A WANTED - 0.1m. FOR. HOUSE- N-52-1-14-1i. work. Phone 734-1.. L-202-1-l1-3l.

Mu. Help Wanted

APPl-I \"I‘I(.‘E W A N ‘I E D T0 learn Barber Irsde Shun Course Experl rminmq Molar Bnrbel

‘Cnllrul- Halifax "-455

WA. TI-Il) - EXPERIENCED MAN

LONDONJan. 12 -(C'P\ -B!- tains heavily-bombed gzess- -Lpn, dons East End, Birmingham. Bus- fol. Crvcntrya know that the words Canadian Red Cress are SST-‘ﬂllymolls wi-h m-crcy. In the last three months. tit.- organizat- fon‘s Londcn bureau has sent 10.-

witli portable rotrary saw for "00 blnn-kcts and quilts to these re. largo lob. Priclham Jolmstmc. New gions and distzibuterl mOJe than on. L-242-1-14-1i. ICC-git) articlics of clothing through-

_._ on _ we coun ry. ' Br ght red wankers, the Canadian Red Cress special co'0r. are beccm- inrz familiar sights in large public

shelters.

FOX MEAT

Boneless Horse Meat 50’s 5o Lb.

Ground Meat 50's — — 5c lb Beef Trlpe 50's - — 4 l-Zc lb Cull Trips 50's — — 3 I-Zc lb.

ABOVE MEATS ALL NEW PACK.- lsland Cold Storage f Company

Two llundred Acres of valuable lnmbcr laud at Connauzht Station. lllftt l3) miles from Souris. This lllid Is covered with excellent hard ind soil lumber and will he suIrI in one lot or in 50 or 100 acre lots lo lllll. purchasers. Auulv '

M. A. FARMER. . Solicitor. Charlottetown. lrld-l-l-‘l-s-ll-ld-lo.

Professional Cards

McLECD 8- BENTLEY W E BENTIEY 1L0. J. A. BENTLEY ILC. C. F BENTLEY LlnB. ier.- snd Attorneys-st. Lsw MONEY 1'0 LOAN I!" Richmond Street

N ___

MURRELI. & C0. _ ll. F. ARCIIIBALIJ

chartered Accountants Enltern ‘rum Buildlnl Charlottetown

FOR SALE

Well established Beauty Parlor business. Modern equipment. Permanent dry- ers, chrome chairs, etc. Excellent lo c a ti o n. Reasonable. Write BOX XZY, Care of Guardian

Waving machine,

PALMER d. HASLAM

l- .l. IIASLAM, 8A.. '.1..B. u“ BAIIRISTEB. ETC. of Novs Scott: Chsmberl. Charlottetown. P.E.l.

MONEY T0 LOAN i no. a... u

IELL 8| MATHIESON

c", MONEY TO LOAN crou Block. Chsrlottctosvn. I’ l. island

FOR SALE

BUSINESS STAND

II. F. McPHEE B. A. K. C. - At — BARRINQTARy ‘a VERNON RIVER "In soiled-IE“ sodfiflggrl-‘iow Convenlendtiyﬂlﬂcaterl, M -——--- — on pave g way

mlifsuifn‘ Electric lighted

Price sORSOII ble

H. M. BROTHERS Cardigan. P.E.I.

c s... _ Mac a‘ (LAIII TRAINOII IL. C. “treat. t“ l N 0mm Over Provincial llsnl.

CANADA'S OWN RED BLANKET Stock!

,day while calves were steady. limb! !a

N. Y. Stock

.

Exchange

(Canadian Press)

5W3! Close Am C and I 30 7-8 Am Tel Tel 137 7-5 Anaconda 15 1.2 Baldwin Loco 17 5-3 Bendix Av 35 1.3 Beth Steel 37 3.4 Ches Ohio 43 7.5 Chrysler 7Q Con Edison g3 Elec z ..‘.o Llts 33 1.3

en Elec 34 7.3 Gen Motors 47 1.3 Gt Nor PM y; 7.3 Kennecott as 3.5 Mont Ward 3o N Y Central 14 5.3 ggr Agnco 17

l"! 24 1-8 Phil Pet Co a9 1-: Std Oil NJ 3e 1.3 Texas Corp 3g 1.3 United Air 43 1.3 U 8 Rubber 33 1-11

S St O0 68 1-2 Vanadium Corp 33 West Union 31 7.5 West Elec 1m 1.2 Woolworth _.

MontrealSlock Exchange

(Canadian Press) Stocks

Bell Tel

Brazilian

B C Power A \ Can Car Found

5 7-8

wnsipdnen some:

flirt-lid?! was tJn-n-n

Norands Power Corp Shnwlnigan

UIi-l . r can

8 BI s4

Wpg El WpB Elec A

Montreal Curb A

F. E =3 I sass ssl sssemnmssasss

(Canadian Press)

Stocks

Abltlbi 00m Abltibi PIGI B A Oil Beauharnois Bathurst A Fraser Fraser VTO Imp Oil Price Com Price Pfd

BANKS

(Canadian Press)

Close

H I N

I53»! 5J5?! l T?” Iﬁaﬁsh

Canada - Commerce Montreal Nova Scotis Royal Bk

Livestock

MONTREAL, Jim. 13-40?)- Ca-ttle were about 25 cents higher on Montreal livestock markets to-

shade easier and his Price-Q We" not wtsblIslwd. Receipts: cattle. 942; calves. 686; sheell. 1.145; W185- 1,145.

Good steers sold from $8.25 t0 so. medium $1.25 m $8.25. and common $6 to $1. A few fed calves ma.“ 53,50 t9 $10. Heifers ranged from 4 to $7. t. 57-50- 9W1 “W” from $5.1 to s 6.50. med- ium $4.50 to $5.50, snd comm n $4 11> 14.50. Connors and cutters W" $3 to $3.75 and bulls ti to $6.75. Bologna bulls selIinZ between $4 and $5.

Calves were firm at $9 M‘ °°m'

mon 1i ht vesls to $13 101' E°°d kind5_ are were no tips. Med- ium kinds sold up to til. Drinker were $6 to $8.50 and F855‘!!! 94-35 to $5.50. mostly $5 to 85-35- Lambs sold on a flat basis It $8.50 to $8.75. mostly $859- A 1W smau so“: as hish at 5?. 511d 5'5 low as E. Shﬂi? $3 l0

Hogs were unsettled w.th an eﬂ-l- ller undertone snd 811m were 3 curly sales.

FINANCE

n“: n t and [Assoclalfgd rm: ci-lnnncillnwﬂm

new YORK. u... l3—(AP)- stocks generally loltered st the cross-roads in today's "WY"?! FM m; majority never was sblc to de- cide whioh direction t0 tube.

In the Canadian scctltn Waik- ers, Brazilian Traction and Ford each gained 1-8 0i l Polfll- 5°!" Mints and international Nickel "°'-n°.."$.u.m Press overuse of so lasuq was unchanced st 449-

Transfers st 474.710 shares com- pared with. 751.010 last Friday Imd get. ti; manifest m l lull melon

C. . I wit; the close it was learned _ Wall Street firms hsd sold by elb- iscriptlcn s. block t! $0.0m 8MP“ '01’ Montgomery Ward common st ltpday’; final list. price or m I»

share, which was unohs. .

l New Haven Railroad common was up 8-32 of s aizit at 95 whlé ‘on several 1.000 are blacks. im- ' proved also were Penn lvsnia. Am-

lzrni T§‘.?"§“°' n. Brperg, tudebs Ind

>1 w

rung; CHARLOTTETOWN GUARDIAN

by August 3 1st. rate will be 8%.

amended law.)

s n n n .. For higher incomes refer

of t 5 000.

W‘

IMP

T0 EVERY

ON THE

a f,

INSTALT PLAN

With. No Interest Charges - No Penalties

To Use This Plan — Isl Payment Must Be Made

on or Before

JANUARY 3i“

HERE'S WHO PAYS

Change: in lb: New Income Tax Law mean that:

l- gvefy single person who earned in excess of $750 per yea],- uring 1 940,1.e. at the rate of approximately $ 14.43 per week.-

2. ‘Iiivery married person who earned in excess of $1,500 per year uring 1940, 1.e. at the rate ofapproximately $28.86 per week.

__ IS LIABLE FOR GENERAL INCOME TAX with an exemption of $400 for each dependent child or grandchild.-

HERE’S HOW YOU PAY:

Your income tax may be paid in any of the following ways:

1. The Present Method: April 39th, the balance, with interest at 5% from April 30th, to be paid On any balance unpaid after August 31st, the interest

3. The Recommended Method: This method will not be found in the law but 1_t is a simple method, nnmely, in eight equal monthly instalments, without interest, commencing in January.

lTo take advantage of the monthly payment plan without interest euch payment must be made on or before the due dates. Otherwise interest WIII be charged on the total balance remaining unpaid after April 30th.

RlIeshYour net Taxable Income is the amount left after you deduct exemptions from your total income.

II your not Taxable Income ls $250orlosslheinxls . . . . . . . . .......... II bslwssn $ 250 and 51000010 is: is $ " " rooo and aooo " 1000 and SOOO IIOOO and 4000 4000 ﬂnrI 5000 lOOO and 6000 "

. . .695 thereon.

to the Income War Tux Act.

Also there is National Defence Tax and in some Proyinces, Provincial income Tax.

y

ve.

under waiter were Steel. Rerpublic. Inland Chr 5191'. General Motors, Rub er preferred, Douglas A1 international Harmstrr. West. house, American Can, Scars R o- buck. Anaconda and Standard 0.1 oi N

Bethlehem Sled.

Toronto Exchange

EORONTO. Jsn. 18—(OP)-In the heaviest trauma MW Nov- '1. the ‘Itronto stock market advanc- ed today, The turnover totalled 489.- 000 shares. Bidgood-Klrkland was asoin 1n the spotlight, trading 91.600 Sliﬂfcs on an advance c! a cent to 12 1-4. m day's hish we‘ 13 1-2- Bmulan traded 29.000 i closcd an, its record high PM‘? 0! 1_m_ up 5 cents from Saturday. Paymaster touched 28 and cLsed at 26 1-2, up 1 3-4 and Slave Lake gained 2 cents to 16 1-2 on trade oi 44,600 shares. Other active pen- nv stocks arrayed on the Kalil-III side included Central PorcuP-ne- Coohcnour Wlllsns. Golden Cate and Crandoro. Moderate rains were netted bv Aunor, Oonisunsm. _ Keir-Addison. McKenzie and Wfiﬂflo-HB-TIYEBVES while fins) prces were narrowly lower for Buffalo-Ankerite, Chest- trvlllc. Maoiet-d-Crcksltutt. ‘Pres- ton. Bylvanitc and Upliler Cﬂnﬂdﬂ-

Base metal shares closed .13 up the index. mainly

in strength or ‘Lbenmtltzfti llélldBmelters smibury Bas an c . - and Noranda. flushed I-I-poln down. Steep R.ck and Sherritt sdded 2 cents. - Canadian Car and Foundry is- sues weak-tree l to 2 1-2 points.

Alsoms Steel pfd advanced 4 3-4 to 02 8-4, and gains of 8 Dﬁlnl 01’ more come through fcr Bank 2f Toronto. Bank of Nova Swtla. Csnods. Steamships pfd. and the Steel of Canada isuss.

on the Oreille

1-.

reet. Charlottetown ,

T‘

were posted for senior lnues dgmﬂeiotex Ind MW!!!"

cents to 1.45 and a m'nor gain au- pesrtd for Dav Es. Home 0.1 weak-

ened I cents to 2.50.

i’ Market At A

Glance

(By The Canadian Press)

Toronto-Stocks closed rmrroul!’ , higher.

Montreal golds and papers higher; lndustrlsls lower.

New York-Stocks closed unchanl"

other

Winnipeg-Wheat 1-8 cent lower. New York-Cotton and rubber low-

er; coffee hiill"; rusor un- changed. I Currencies mow YORK. Jan. l3—(UP)——

The Canadian dollar lost a irlw- tion in relation to the United States dollar in the free ioreizﬂ exchange market trading tday. The Dominion unit dropped 1-16 cent to a discount of 14 l-B pcl‘ oent. (Ottawa Forcgn Exchange Control Beard rate 9.09-9.91 per cent discoimt.)

The i-Iomz Ker-v dollar was a trifle higher at 23.83 cents but est

the IP99 pound sterling at $4.04. were unchanged.

Produce Prices

MONTREAL. Jan. 13—(CP)-- Prtduce Market, prices here tcday. as reported r-v the Dominion De- partmont of Egrlcululrc, fellow:

Calgary s"d F/‘mortﬁn (‘IPv6 5..

._ Utilities unchangﬂlll I

iher leading currcrcies. inch: ingv

in foul- instalments ($10.00 each).

EXAMPLE OF INSTALMENT PAYING WITHOUT INTEREST

If your estimated tax is $60.00 you pay one-third of the tax ($20.06) in four instalments ($5.00 each) and the remuining two-thirds (540.00)

Your payments are therefore as

follows: On er On or Bolero Before Jan. 3i

At least one-third of the tax to be paid by ,5 ha“ M'"'3'

On or Bolero

$5 $5

On or Before Apr. 30 May 3i

$10

On or Before Juno 3O

On or i On or Before Bolero July 3| Aug. 3| $10 $10 _fv_S6O

monthly instalments of $7.50 each = $60.00. PAYMENT FORMS

a: The Proposed Method: In 8 monthly instalments without interest. o take advantage of this new way of paying. the ﬁrst instalment must be paid on or before January 31st. You must pay at least one-third of the estimated lair m_four equal monthly instalments, in January, February, March and April, i.c. l-itth of the estimated tax in each of the said four months. The remaining two-thirds must be paid in four equal monthly instalments 111 May, _]u_ne, _]uly and August, i.e. 1—6th of the estimated tax in each of the said four months. (This will be in the

However. it Is recommended that you pay your tux in eight cquil

instalment Income Tux Rvminnnce Forms are available at any post office or branch ofnny bank nr the office ofthe Inspector for your District. and their use will ensure numrdte and proper allocation of your puyment. Iiowevcr. you can scnd your instalments by ordinary letter with your: name and adzlrt-ss plainly stared thereon, clearly indicating the division between Provincial and Dominion Tux payments.

Payment: You nary send a cheque, Post Office or Money Order in pny-

ment ofincome lax by mnil, r0 the Inspector of Income 111x for the District

by interest-fret

So B0 IT NOW!

By helping yourself in this manner you also help Canada at a time when your country needs your willing help.

DOMINION OF CANADA

INCOME TAX DIVISION

I5 plus 8% on the execs: ever S 250

7s " 12% " " 1000

" 19s " 16a; " " 2000 " 355 " 70% " " 3000 " 555 " 24% " u 4000 795 " 2775 I‘ " 5000

In addition to these rates, there is a surtax on all investment income in excess

NON. COLIN GIISO

tKI-ciurent “Kath n ii .-

l-l l-m; mod, crunchy. receipt price. l-i 941;; ur=tern wlme and colored. W110i».-

TOWKpl ]1l'.(‘ ,

whit n. a nd

sale 012cc, 14. Quihrc pFlCF, 13

wolcrcd, uurrrri: l(\'E‘l]ll. 3-4; wholesale price. l4. Eggs: grnrleri shlnnlrnls in ilscl free cases. selling prlcf‘. A--la"v= 25: A-lneriuun 23; A-pilllets 21. Receipts: 763. Pztat-ces: Que -.’i0". no 2. .45

e5 no l 15's .63 NB mountain, PEI cobbil-"s. n 7 PEI mt-unirrn. no T0—.80; Bermuda, reds no l 50's 1.75-1.85. . l

Grain

WINNIPEG. Jan. 18-40?)- Traders on Winmpcg ‘grain ex- change continued thelr general lack of enthusiasm today as wheat futures prices struggled through another dull session. Qmiations fluctuated slowly wllitin s M11‘ w range before cltsing 1-8 cent lower. ‘ May whrat at ‘I’! 5-8 certs and, July at '19 1-4 cents a buhel. l

There were n" TPPONE 0i EXDOPU business in Canadian wheat. i

Argentine prices held close to] unchanged at Buenos Airs-e.

Minor mill adjustments and al fair inquirv for lowrr grades model up the bulk of cash wheat activity. Flax values sexed early gains of m~re than s cent, then slipped a‘.- mrst four crnts below the pre- vious close on profit-taking before crusher support touched olf n. rally . w-Ziich reccvcrcd part of the loses...‘

MINING

(Canadian Press) TORONTO, JBII. l3-

Butker: firzt grade cw-amery

rrr“ J lrbr" nr-ve. 35 1-2- "smug 151s" Amm Gold l 1-8

' . K Anglo Cdn 71

2. r. Arntfiold ‘7 ; ow. boxes. lAsllley 5 1-4)

instalments.

TCDAY!

in which you reside. maul? pnyublc f0 the Receiver General of Canada. \Vriie plainly, and give your nume in full. so that mistakes in crediting may be avoided. Du not send money or postage stumps in envelopes. You have seventeen more days in which to take advantage of the interest- lrce INS'I'.»\LI\IEN'I' PLAN of Income Tux Payment.

There will be no extension of time. If you wait one clay beyond the 31st oflmunry you will have forfeited the privilege of paying your tax

llllillT TIIIS MIIIIIIE!

Department oI National Revenue C. FRASER ELLIOTT

N Minister oI Natlnnbl Dolenen

Armor Gold Baglmnc

‘Bnnl-tflrl-fi

11.1w 3101.11 I‘l."‘.ll‘ F,.\'

‘(“.‘.

Cnriir-nnur (Jwnmoll (fulfill-um Snvlters Dunes Uvlnile ilenrson 1.101110 Oil Duqursne l. 1*! Vnlroblo mndo

Frrmccour

Gillrs Lake Gods Lake Gold Eagle G

(

H crow Hrirker llollinger Home Oil lluvey Nickel imrk Waite KW" Add Kirk lake L-nki . hot-c Imps Cad Lobrl Oro me-u Lillie LL. liiacnssn Mnctmnd Marleen ilinlariic ivivllnivjnll iivlntrrro unKr-nvlq Vrvittic ‘UFIII-‘tihr, 71in ("m "'“"“ Kirk Nm-lmh Noranda.

>5- 7- b: :n~r_rv-1;‘¢l..-;>-;w$

E

_!° m U, l9¥§__ ig§g$wazroalawqaanuiécuw

Commlssiono oi Income Tu

COMPANIES can also pay on the instalment plan outlined above. This includes Income and Excess ProIits Tax Liabilities.

.1115: L. -. 1-.

w "r fr v —;-

3.

. g 4r 1-; l-I 1.32 l l‘? w» i... 5 283 s-‘o ll 1'.) 2h I‘; ‘-.' ‘Imus 4h) '~ \\'ﬂll" Amu 41.3 1,, Wvnriirzo 2-1 -1, We (‘nrl ll " \\'1'l_ Ham 7n!) Ynur YG 6 3-0 VNLNTED 1 ‘ Pond Ore 198 I: Tcmlsk 7 ' ..'.,;."i‘~*‘z<v~1.il,YHAvs l" ' SlO-IIE .. v a V, 1-2 r - » i, l4 l-f‘ in 1-2‘