E . """

PAGE FOUR

'.Tl-IE GUARDIAN

Authorized on Second 'JI.nc Man that Office Department, Ottawa. rho Inlnmlpuuunlinii rubllnhlua 00.

L'llIUUlA'l'ION g local City zone .. 8.16? Retail Trading Zone ................................... I.Ch't-' All others . W- Tatal Net Paid ............................................ 13.0-In

Editor um Managing oirecmr. 1- It durum ' Associate Editor, Frank Wllker. T'The Strongest Memory is Weaker Than the Weakest Ink"

1 yg ,.,.. CIIIIRLOTTETOWN FRIDAY. APRIL 13. 19.11”

The Ballot

Nominations are now complete for this Provincial getieral election being held al- most on tlte liuiidredtlt anniversary of re- sponsible governtttent in Prince Edward Island. It is an achievement that for a hundred years our people should have suc- ceeded in ittaiittaiiiing tlte system of free election of their legislators and managed to keep the governniettt of the day re- sponsible to tltose elected representatives.

The system is by no means easy of op- eration. It requires of the people who hold to it titat tltey be constantly aware of how public business is being conducted and stand ready to give short shrift to any Government which either exhibits iitcont- petence or attcntpts to conceal from the electorate tltc condition of affairs in the Province.

Lack of interest by any large numbers of citizens means that a relatively small iiuntbcr will have it in their power to de- tcrniiitc the results of an election and opens the way to bribery and personal appeals which would he ineffective when applied to the total electorate.

To itifluciice a whole Province of keen- ly interested voters it is necessary for the contending parties to put their appeal on grounds of the best interest of the Prov- ince. Tltosc who ”don't take any interest in politics” are directly responsible for any improper practices even though they may wish to wash their hands of them.

To The Farmer?

The fririiierxs of Prince Edward island have more at stake than they imagine in Ottawa's proposal to amend the British North America Act to give the Provinces the riglit to levy a "hidden" tax oit all goods sold at retail. Fartners need to be on their guard lest this scheme becomes law before they kitow it.

There are several ways in which the 'l'urnovcr Tax would work to the disad- vantage of the farmers in this Province. in the first place. Prince Edward Island lS remote front the manufacturing and pro- cessing centres. Retail prices are already highcr here because of transportation costs. Since the Turnover Tax would be imposed on the retail price plus transport costs. its burden would fall more heavily upon the fzirntcrs than upon city dwellers in metropolitan centres.

Then again. although most farnters are small busiiiess operators. they buy most of their cquipiiient and supplies at retail. Im- plcnteiits. fcrtili7,cr. feed. seed. fuel. horses

and Stock would. because of the farmers' remoteness l'rom supply centres and coit- sequent transport costs, be taxed more

licavily in proportion than the city busi- nessntait.

The Ti.ti'iiovcr Tax would be unfair to the farmer because it is based oit money spent. and not. upon the ability of the farmer to pay. Many farmers have to borrow to finance their purchases iii pc- riods of seasonal slump. Those borrowings are not now taxed. If the Turnover Tax becomes law. the farmer would itt effect pay taxes as well as interest on his loans.

litdustrial workers atid others in the larger centres wltose living costs are match- ed by a wage scale tied to the cost of liv- ing index would be able to offset partially the ltigher prices that would result front the Turnover Tax. Farmers would not. be able to dctiiand an iiicrease in wages such as those open to industrial workers.

s

Freight car Shortage

The f l'0i'Iilt car shortage in North Am- crica. which has given rise to Canadian tlcniands for speedier return of cars frotii U. S. railways, is hardly likely to get any better for some months. It may, more likely, predicts the Ottawa Citizen, become worse. The situation calls for an amicable tigrccntcnt between Canada and the United States. so that a persisting shortage of freight equipment may not inflict any more damage than necessary on freight users in each country. Shortly after the war, a senior U. S. official suddenly clamped an embargo on certain freight movement to Canada as a means of compelling Canadian railways to return U. S. freight cars. It is the U. S. railways that are at fault today, and some 15,000 more Canadian cars are in the United States than American cars in Canada.

Donald Gordon, president of the Cana- dian National Railways. who announced recently a program at 5,000 new freight

cars for the company this year, pointed out a factor that probably applies to many railways today. In the background of the car shortage, he said, is ”the inadequacy and resultant congestion of terminal and yard facilities." The industrial boom touched off by the Korean crisis has im- posed heavy demands cn the railways of both Canada and the United States. It is an occasion for making the kind of ar- ra'ngement, mutually satisfactory and ef- fective, that the. two countries often made during the war.

EDIIURIAL NUI

Friday the 131 h.

ES

O I

This has; been Natioital Wild Life Week which. perhaps, accounts for a lot. 0 I C "Mud. mud” everywltere. even iit Syd- ney. necessitatiiig the Island Liberal Party

entering the fray there.

o 9 1

Witlt ice floes bringing in pelts, now the wonienfolk of Alberton attd vicinity ittay have sealskin coats without their hus- bands having to he skinned first.

I ! 0 India has refused visas to the Dean of Canterbury and singer Patti Robeson to at- tend a Comntunist-sponsored peace meeting

in India.

0 0 O

Prentier Jones will be the recipient of many ltearty congratulations tomorrow. when he celebrates his seventy-third birth- day anniversary. His friends in botlt party camps will sincerely wish ltini many ntoro years of continued health and ahottiiding

vigour.

0 I 0

The l:1dict of Naliics was issued this date 1598 by llcnry IV of France with the object of giving legal status to the Protest- ant Calvinistic community or Huguenots in France. Its revocation by Louis XIV in 1685 had the effect of driving hundreds of tliousands of loyal French iitto exile.

Other coinmuiiities need not envy Park- dale's freedom from niosquitocs this sum- mer. They caii follow the lead of the Parkdale Men's ASSOCi';lii0ll and kill the larvae by pouring oil oit svvantps and other breeding grounds. The mosquito is known to live and die within a very restricted area. a matter of a few hundred feet.

0 9 0

Canvasscrs. such of them as have been able to get around, report listlessncss on the part of the electorate. The old time entliusiasnt for a political fight is sadly missiitg, due to a large extent to the elect- oral districts being almost. totally unpre- pared for the sudden call to vote. 0 I C

There is imminent and exteiisive cheese lllill'ix'Ci iii the Old Country again, and at buying conimissioit is en route to Canada to make iiecessary arraiigcntents, said Brit- ish Food Minister Mautice Webb, declaring ”We will take all the cheese we catt get

frottt Canada." This is good itcws. bttt will probably fartlicr affect hittter pro- ductioit.

O I I

Arhroatlt Abbey. Foi'l'arsliii'c, has had anonymously deposited in its ruins, the stolen "Stone. of Scone," sacrilegiously re- moved front Westminster Cathedral on Christmas morning. The Abbey, lotig the burial place of Scottish Kings, was built by William the Lion in mcniory of Thomas a' Beckett, murdered in Canterbury Catli- edral in 1170. and it is on William's grave the stone found its latest resting place! tin- til taken to jail.

I

President Trtiiitztn is ”passiitg the buck” to General MacArthur on the ground that he was usurping the powers of the ex- ecutive at Washington. As the General has been in constant contact with the ex- ccutivc, 41')llQ5,L.lll)tli)i.l' for years, one would have imagined they could have had their differences ironed out. earlier in a personal interview at Washington without creatiiij.: the tvorld-wide sensation which his recall

ltas occasioned.

The Maritinte Central Airways is a pro- gressive and aggressive organization doing credit to the Island. The new charter providing it with permission to start its routes at various centres, and possibly at a cheaper rate than starting from Char- lottetown, should popularize the service im- mensely. and lead to further development, on which -the founder and president, Cap- tain Carl Burke. is deserving of commend-

ation aiid praise.

Mr. John Brougli, of Freuchie, Fife, Scotland. is, like his ancestors, a thatclier atid travels all over Britain to carry on his trade,-one of its four remaining exponents in the United Kingdom. Mr. Brouglt, whose business headquarters are in Auchter- muchty, says that a new thatched roof will last for 30 years without repair, keep- ing in the heat in winter and giving it

cool house in summer.

.pTI-IE GUARDIAN, CHARLOTTETOWN

PUBLIC FORUM

This column is open to tho dtscnuion by wucspondcnls of question; of lntercut. The Guardian does not necunh I by enact: the opinion of In-Il'CID0lIdCI'IfJ.

PIBESSING FOR HANDOCTS

Sir.-At this time representa- tives of all tlte industrial organ- izations are presenting briefs to our Dominion Parliament for in- creased pay, which I think in ni.'in,v cases they should not even witliout asking for it. But I was ti-nntlcriiig what our Fedcmiioit of Agriculture was doing. when they were itot there with their brief, when it is recognized by every person in this country that the farmer is the lowest. paid worker among the Canadian peo- ple, with the one exception of the fishermen.

Perhaps we are in the position of the bald-headed ninn when he was getting his hair cut by a red haired barber. The barber asked his customer where he was when they were giving otit hair. and the customer replied that he was behind the door and they had nothing but red hair left, and he would not take that. I am. Sir. etc. W'. B. MeLl-JLLAN Alina, 1'. E. 1.

t ,l Old Charlottetown .7 , (And P. E. I.) a

..

The following obituary front the Halifax Citizen of April. i869, re- fers to the author of the graphic desrriptioit of an ice-boat cross- ing from Cape Tormentinc to tlii.s Province in the early spring of 1853, which was gil't'n at length in this column a few months ago:

COLONEL SLEIGH

"We notice the tie-ntli, on the 22nd of Maiclt. of Lieut. Col. W. B. A. Sleigh. formerly of the 77th Regt, a man well known to the people of Prince Edward Island, but livin,-.: iit their meinorics as a very disaizreeiilile tenant. Up- wards of fifteen years ago, this Col. Sleigh went. over to the Is- land and represented himself as

the owner of the Worreil Estate, and also nianaged to deceive the Islanders about a. ccvslain steamer 'Alli:iiross', which lie either own- Pd 01' l)l'0f0SSD:t to owit. lie was ill-Sn!”-Sllfi of great. ability. and might have succeeded in IJCL'(ln1. in; one of the leading men of the island; btit being first. a thorough Boltcinian. and afterwards an ad- vcnturer. he fell front the thirty- niiie articles of Pall Mall, and left the men of Cltzirlottetown, if any- tltiiiiz. soinetvliat- poorer than when he h.i('. I-ccn aincng tltcni.

”Rc'..iirniitg to England, he pub- lislted the book by which he was most, widely known, This Forests

and Hnclunatnck Clearings.' It was very cleverly written. nnd most, lal'JTLIbl,V' received; but Col. sleigh never seems to have taken advniitagc of its success, by writ- ing any others.

"Once more we hear of him as

the Orisiitatnr of the 'Daily Tele- f.!l'ilpll.' 8 paper which has now the largest. circulation in the tic-.l(l. and which lt:is it more ex- tensive 5W.'iy over the minds of people of the middle class than any other journal in England. It (lid not remnin in his ltruids long. liowcvcr. and nothing more is licard of him until a brief notice of his death turns tip in the 'Euro- pean Mail! He fomted the type of a ccvtalii class of men, well edit- cated. clever, and bold, but wlto, either from lack of application and oottseqitcttt descent. in life, or front an inherent love of vaga- bondlsm, waste lives which might otlicrwisc ltnve grappled with Worthy and w'cll-rewardecl wcrk."

AR'l'Ill' IL IN AVALON

Arthur lit Avalnn

said to the fairest of the Clllcclis ntteitdiitu,

ll: it. not. near the dawn'.'--

HHHI not tine heavy night of ours an ending?

Surely that. streak in day llglttcns greyly '

There, where the pines are set:

is it tint time to rise and i'lde'." -But palclv

She answered him . .

that

.'Not yet -

Arthur in Avalon

Spoke front the dew-cold where he was lying:

tSnrely the night is gone:

I hrartn tumult as of buglcs er)-

in:

of the blood-red east.

liearken. hoarkeni

The sword and shield are met;

turf

Out Ah,

Iwlll go forlhf But still with eyes n-darken. Slic answered him . . . 'Nol. y9l.'

l'pnn that. quiet nlr.

Dritled the echo of the ranks'cn- tzastni:

in a great vnlloy. where '

world

The last red fury of. the was raging

Llkr: tliuriclcr heard far off. But Art-ltur. signing,

,.Lalit down his heavy head.

Amt turned. and slept where he

was lying Not knoiviniz be was dead.

--Audrey Alexandra Brown.

t '-'fJ Ia?'-

the Age-(ltd story

:'f.V&V&'&V

I nnt this Lord. and thorn In none cine. them in no God In-nldo Me: I KIl'1I('d thee, though thou but not known Me: that they may know from the rising of the sun. and from the west. that

there lit none beside Me. I III! the ltml, and tltmv in mono ow-.

Something lacking In our Quartet

orravu o9Pottfumw HOUR

OUARYET ARRMIC-(HE

. 'u'a'u'-'-'lu'u'u'b'-'-'-'-'u'-'u'-5'fu'-'-'u5'a'-Hn'u'-5'fJ-'b'FJn'u'Puh'n5Fb'uHn5'

I Notes By The Way I

n"-'nt'd'-"hr - - .. in 4':

Historians say that the ('ltinesc.'tially open, as do the buds of up- not. the Germans, invented sauer- ple, maple oak or ash. A pu.ssy's kraut. Invention of the concomi-thud literally explodes and the tant pigls hock by the pig liasiflower parts pop forth. Very few nevec been questioned - but Wllo,ltl'lOW the lovelines of the bloa-

inveittctl the pig? As if we didivt sent with its green-gold sheen and know it was the Riissiitiisf -- OI-'gold-antber atilhers. There will taiva Citizen. istill be days when the Weather ...A.. ivlaii is ornery; cold spells still

would you defend your own lurk aim; the northern horizon. country against Soviet lhtssia? An But when the willows pop their

buds, wise countrymen take heart. There are many elusive angles to ivcatlier predicting; but one need to be t'illCCl'll('(l now that. the gray-fiirrcd noses are exposed. For the willows know H and so far trey have never made a mistake.

honest. Coinmtinist must, nitswcr "No". But as dishonesty is fully, justified under the Coittmunist creed. no tests of lionor. (lrrcncy or, F-101'-1i iittegrity apply it these people. -- Winnipeg Free Pies.-'.

The late Andrew Carnegie is: reported to ltzive said, "He who d':cs' rich KIICS disgmccri." Ottawa and the provincial capitals, with their entliusiasm for cuitfiscaiiitg nttd, redistributiitg the iveziltlt of iii- dividuals. seem tletcriiiiticd that no Cnnadiaii shall he (lis:i'.iccd.' -The Pcinlcd Worti.

Dr. Jmm-s I-hnlicott. is cited by his supporters as an "authority" on Cltinii because he is it former niissioniiry in that country. And his most ardent supporters are, of course. those who follow "the hrentllii line." Just what these ifnlk tliougltt of Dr. Endlcott a few ,vc:irs ago when he was tell-

"-'” iii: ('iln.'lfIli'lll5. over the CBC net- There is ancient limacr in the worl-.. what to expect in the Far willow ti-lliili)' They belong to that Fill-I. is certainly not what they grnup of pioneers wltirh iiitliidcs think of ltiitt tmln.Vm0l' fit 19331 the oaks, poplars and elitis. Tltcrciihe USI? tl10.V Itiilke Of lllm "OW- are men who look out office tviii-,'rl0 Tl"!lW5il ”l9”' m'"df5' liaelg

. , . stout secure a copy 0 n l (Eras ,.(,::(?;S,1cbr,.M)t11irl,X15,,.li?:::,1l ,,ri:;l,-ifplutiolvlet, entitled "We Have Been

. t'. . :ll t' fl's this Hwy dlcimfii Y)'llwlI;l ?iVit'IuLi.ih')ih-ii ialllvs liit 1i!l(riri carniimsu(:tcechi- JLllCCS ma c .r ' .' l us: .'

. ting years. lti it. he made this Some have itteniories of ltu,:e hol-l mmmm, You can Count on 1mi"”"nkcd mums ”" gmd spnL'CllllIlll! Kai-slick to lay an endur-

YOT hide 000 Seeki C095 M": m T int: foundation for democracy in

hers. Those big. hollow will zws are Chimh He W,” mmi up the tilt hiMk5- Th('.V' I-(TOW 50 I055 i” wounds of the Far East with moist lociitiens that the fibers ,,.;.im- towards none and with never solidify around the core of charity for liil. To me he stands llC'.ll”l.WD3d. Go down to n creek there in the nidst of his bomb- bottom or along the edge of it ed and blasted capital. it Krfat swamp now that warm winds arcjaitd lteroie figure, clothed with

slit-inking the .-iiiw. The black the qualities of II Lincoln. . . I-lo willows' buds are n glowing deep, will not fnlicr tiorl faIi.( red: swamp willow buds are .'i,.L'IVP 11”" ”'f,tl"l” SQ (gs ,3 "M; strange oraiiizc-pttrplc comlnit;i- lli'fTt l”'f"V1,2.i"c(, Leia, finish the tion. The pllSs)"S buds are most l;lgf'?:)r 3:; in: Fm, East In mmmsung of a”- n rim blue. iteeent years. of course. Mr. Enti-

black, mottled with plxiid ('.'illllIlll-i M,” hug swm,m,d ,0 pmis, of iliions M bum mid rm mm ""im'Vl lltc Cotiiititiitisl leader in Chill!!- on the top. Unlike mu."-t. hll(tS. the, H ,5 M”, -1-5C4,,nL. Mm is now willows have Just one scale pro-i Ax:' mm” mm mm,-,,. ngurcl dosh. tectlng the life forces inside, sc:il- N1 Wm, me (um;-mo, of 3 Lm. ed with a waterproofiiig l11'sll(llil.'lii,.oin." pop us, Dr. Endleolt is last Summer when the buds W("'fllv-;1-any: on both counts: lie 1053 formed. The pussy willow is prob- iloc-sn'l qiialify as tl Pfoltllct 01” 35 ably um fnvm-its tree of must it judge of cltziriicler.4Ldmoni.0n children. its buds does not : lft-i .Iourn:il.

.. .....a.aa.-;j-m-e '-T H S if '- cit. This shoitld be the prelude to L'fe Of 5' B'"s an interestiitg small-scale expxerh Hmo nieni. if tltc conditions to be m- Canadians are wcariitg out. tlieiimpogcd, after consultation with the money almost. as last RS tltcy LIN-' Nature Conserviiticy, are accepted ' thy the nrgaiti7.ution which is ad- oltirisils soul - rocntiiig llte st-in-me to breed rein- KhIi1.V t"-0' i deer in Britain. T1105!) conditions are presumab-

ti.

Bank of Canada today that. llte averaitc stritctioii of biinktiotes-tltose that! are Worn. dil”l.V Or mui,iim(-darriits ly stringent, since there is always to about s2.o0o.ooo in ii. five-day danger in the introduction of on week. or about s503.000.0(lo at Sr: "-e alien species of aiilnial. It may They place the life of the m'vr- bring wiui it diseases harmful to age st bill at nbout. nine month.-., domestic Stock, ii; may 3130 get, out the average 32 bill at about 10 of hand and do damage 10 uric. months: a S5 bill at nlioul a year. unm-g, forestry, or to the native nod 21 sio bill about at year and anon, and fauna. For an that, 11, is half. Each yeiir. the bank nrdcts 1,0,” mm. with 5af(Igunl-d5, the ex- 330.000-000 l0 550-000-000 lmml "1 pcrtment is to be tried. mic-dollar bills. s'30.00(l.000 to 95- It may be doubted whether the 030-000 Worm 0t ”'95- 5m0'0m:0m reindco: will ever be 3 very im- V-'0l'ih 01 lives mid 5250-009-nmitiortnnt domestic, or semi-domesta Wm'th 9! te”5' ic, animal in Britain, built. is not Reporting some of the oddities tii.un1ikcly mm ” may prove in mi, "W3 C”C"1"”0n' 0 5"”'”5"lml wi" very usefully. a small place in the the Prairie Provinces order oiilvi,.cOn0my 01 some of the more small qitantities of 31! bills iit t'c-lsparsely mhnlmed and barren 3,. lalion to their total currency claims of ncnhernl Smmmd, ""md5' . . In Europe and Asia both This i5 S”mcume5 exp1m."cd 5! a and (l(v'.'il0Si.iC races exist, though superstition that the 5:: bill brni - the former mwe now become bi”! milzkt one believed '0 NV? '1', rare The reindeer has been used ginatct many years nun n to h the La 3' m amcuhm M nndiwestem Unmld smiosl :iydraiiglit.pnxiilmnl. For riding. for

Another oddity is the iiiiiistiallfood End for 1" milk End mde. :g't':"d in Mme mcam" for ”m,1n some countries and at certain

t . . lsta es of civilization. where no- I" the mid. of Camus; ..Blm,iq2linalc:ilc, or at. least. seasonally Columbia cant; get CHOIILI '.':tl.'-fltitl ,,m(iiiis:. htrdhtg 15 D335"3l9- ""3 News '0 Emmy demmmi M-W3 9- eindecr is one of the most. valu- Montreal they nccttmulate in the T r 1 1' banks because Monti-eaters dont- able " m m" at

wild

Reindeer have been the topic of muili talk lately. but mostly as n minute and expensive drop in the a'i;tckcl of the meat. sh't-izigc. N..w, for more construzilvc purposes, the GOVel'lllT.Clii, nrc prepared 1) allow the lmpccl into Scotland at, twenty-five All1dOCl' from Swede

Second Floor Cor. Kent, & Queen Sll. Two Entrances

106 Rent 179 Queen

Telephone 140

APRIL 13, 1951

The Sales

Lut December I Federal and Provincial conference was conven- ed in Ottawa to nslder other things the Federal Govern- ment's proposals regarding old age pensions. These proposhls tn- volve (1) the payment of a un- iversal old age pension of 540 per month starting M. the age of 70 without a means test; and (2) the payment of a 540 pension to all persons between the ages of G5 and 70 who could qualify under it means test. The first part of the proposal would cost on additional S200 million per annum to begin with. all of which would be borne by the Federal Government. The second part would cost about 364 million. to be shared by the Fed- eral and Provincial Governments. It was inevitable that Federal- Provlncial financial arrangentents should have occupied a central place in the discussion of the old

age security programnte. Tite- present tux agreements on the personal and corporate income taxes expire on March ill, 1952.

The Minister of Finance expressed the hope that all Provinces would enter into a new tax ngreenicnt with the Federal Government. but stated that. in view of the slinrp- ly increased defence commitments. "it would be irresponsible on our part to offer terms for a new agreement on a basis greatly dif- ferent from the present ngt'ec- merits."

His proposal was ill to the guaranteed minimum pay- ments under the existing agree-, ments by the ratio of increase in gross national production per cup- ita and provincial population luc- tween 1942 and 19-18; or (2) cs-

raise

Tax Issue

(Canadian Tax Foundation, tuned by the Canadian lletnll Federation)

lnato between clone: of uilen of the some clan: of goods." 0 0

Four Provinces (Alberta, New. foundland, Prince Edward Islam: und Saskatchewan) have indicated their approval of the draft in its present form. Premier Macdonald of Nova Scotia suggested that the cxeniptlon of goods sold for ship. mcni. outside the province be fen to the discretion of the provincial legislatures. He stated, "It the exemption is in the provlglon nutltorizlniz the tax it would place .1 premium on lnterprovtnclai trade and offer wide scope for evasion us no province would ha in II position to levy ii tax in re. spect of inter-provincial sales.” 11.; indicated a preference for broad. er taxing powers than are con. mined in the draft, leaving um restrictions to the tax statute (that is. to the Provincial Legis. I.-ilure). On January 19 the Pre. mier wrote to the Minister ..i Justice proposing that. Section 9;; 12) be left us it now stands, and that (2Al be added as follows; "the raising of a revenue for pm. vincial purposes by indirect tax. atlon at a rate not exceeding flirt-.. per rentunt of the sale price in respect of sales within the Prov. ince to purchases for purposg-5 other than resnle." This would iillow the indirect taxation of all services as well as tangible goods, and the taxation of interpravin. cial sales. '

Manitoba was about the taxation Premier Campbell views as follows:

.

more specific of services. "(Pressed his

tablish ii new minintiiin l.'llill&llll4'tW in the following amounts: to) the yield of it personal income tax, at 5 per cent of 1948 Federal tax, applied to 1948 incomes in the province; (hi the yield of n tax of 8 1-2 per cent on corpor.-ilionl profits earned in the province llli 1948; (cl the avcraize revcnuc re-l eelved by the province from suc- cession dnties; and id) slnliltoryt subsidies payable to the province. for 1948. l 0 o o l Despite this offer. two Iii-miiices (New Brunswick and Siisk:itcli- L-wan) requested it constitutional amendment to allow the Pi'oviiii-cs to impose an indirect sales tax! At present Section 92 (BI of Ilte' British Nortlt America Art limits the Provinces to "direct tux.-itiun within the province in order to the raising of a revenue for. pro- vincial purposes." it was agreed at the conference that the Depart- ment of Justice would draft an amendment to this effect llllli stilt- nilt it. to the provincial premiers. The following draft was sent to the Provinces oit .l.'iitu.'iry 2. 1951. to replace Section 92 (2): "2. The raising of revenue for provincial purposes by (a) direct taxation province. and (b) indirect taxation within the province in respect. of the sale at goods (except goods sold for ship- ment outside the provincei to it buyer for purposes of consumpt- ion or use and not for rcszile, fit a rate not. exceeding three per cenium of the sale price, hut not so as to discriminate between sales of goods grown, produced or , manufactured witltiit the prov-l ince and stiles of goods grnwn,', produced or manufacturml outsidtl

the province." t . 0

within the

lVhen the proposal was lll.'ltlI'i public strong opposition to it tvnsi voiced by retailers and other tax-t payers. On January 20 the ltlin-l ister of Justice wrote to the Ilro-, vinciiil Premiers suiting,

" it has become clear that, such a proposal will he siiliject. to the most powerful opposition of

the retailing industry tltrougltotit

the country. Apparently the at-

tack will be made partly on the

plausible ground that if provittciul

Rovernmcnts nre nllowed the rlizltti to levy indirect stiles tux.-itinn. they may discriminate in-twnnn different classes or types of reinit- era based on their residence. or their ownership, or their market- ing methods. or what not -- thus setting up effective lrnde luirrlcrs between different parts of the country. You will recall that it. was on this general groiinrl tlini it somewhat slmlliir proposal was defeated in the Senate in 19:113."

The Minister proposed in tin-4-ti this criticism by nddlng the fol-i lowing words to the draft. amend-

merit: "and not so as to discrim-

"Tliis proposed nnicndnient. (I('aix only willt the sale of goods, 11 would therefore presumably not apply to such things as electrical power, or services provided by laiiitilrics. theatres. hotels, restau- rniits, barber shops and the likc. it was ottr understzinding that this ziniciidittcnt should enable lli-- Province to impose this type (It luv tvlicrcver it is a more con, veniciit method of raising rm. ciiue from the people in tin- 1'TUl'i"C0 M10 net the benefit of en-ids and services available in the Province. It tlterefore seems to its thnl the proposed amend- nicnt should make it. clear that it covers these other types of in. ilustrics which provide service: Ilirz-etly lo the consuming pup. he,"

not

The most serious obyeatims In the draft has been made by Ngu Rriinswick. Premier McNalr stat- ed that in view of the 4 per new sales tax now imposed in NM.- Bruitswick. "we can see no ad. vatttagc to he gained through it coiislitiitioitnl aiiir-nrlnicnt which would limit or restrict H Provlnw Ill the manner siiggc.It.ed." Pr:-. Sllm-'IN)' Quebec would nuke in similar objection, but up to now- no continent has been made by that. Province.

(in I-lvbi'tiztr.v 28 the Minister ul Justice wrote to the Pf-gwm-,,.. Premiers covering the point; 1-5”. ed by New Brunswick. Ngv, licotin and Manitoba. He um that the Federal Government could not .'ii.vrce to an incrpuge in the rule of three per cent. No reason was given. In reply to tha- brnposnl that services he includ. nil in the tax base. he stritrrt that "inasmuch as the sales tax nmcntlnteitl is meeting consul... :Ii)if' opposition front tax-pnyiim groups. we think tlint. it would he iinwiso to cnmplimtp nyaffnre l”'””WT luv attempting to grant new taxing powers to the Prov. inccs which could be used to ini- pose indirect provincial taxes over

the whole field of service in- diislt'ics. and, as it. would suwl of Wofessiotinl services." And

there the matter rests.

The Provinces have not made I clear case for the right to 1,”. an indirect sales tax. We have seen only two arguments for it. hollt of Wllil'il were put forward iii. the last Feiloriil-Provincial eonferciicr-. The first. mode b.V' Vrrmwr Douizlns. is that a tax levied on the retailer would facil- itiite SJIIUH tax collection. The other, 1IfiV.'lnl'l'(I by Premier Mc- N:iir, is to the effect that n hid- den t:ix is ntorc palntiihle than I direct nnc. lie stated that "Under llie .-iutliorit.v so vested in them, five. of the Provinces have now in operation it eonsuntc-r's tax, so-enI-

led. In effect it is ll sales tax lint cannot be imposed in that less tinzitlrnctlve form."

(To be concluded)

PROFESSIONAL CARDS

Chas. R. Mcqiuaid

B. A. BARRISTER. SOLICITOR. NOTARY. Etc.. Eastern Trust nulldlng

MClI'I'ieSOll & Paula

A. w. MATHESON. Inc. A. II. PEAKE. B.A., LLB. Barristers, etc. Collections - Money to Mill:

90 ('r at C Si. 6 cngggftfgfww '.-.”......:.'t'.'.t.';... '" IYIIOI J. GRANT li.ll. T"""-"T-'""' 0"0MF-"""5T J. A. CARRIJTIIEBS mm Kent Street ' . PHONE I79

Currie Bldg. Cbulottclovrn

- 4- I M001! CGNHTI9-5 380 '10"? W9" Adjolnl 3 Na lh Am i Hotel 0PTOMI"I'lHST ',iii3x3iL'.”si3,” .fi”".2.ii.iii'."dii.'f..33'hi'-.',:reindeer in Scotland. though : t i the bank ships quantities of 50-0.whcmcr' they mmmtedh "en " MCCPhCC & TTCIIIQT PHONE 3872 l cent pieces from Montreal to Vmt- ' lat” 05 the We H c""m”' , l couvcr just to keep thlnizs lit ba'.- Ti;-;g'.ch;::3v” dgi . n,r, Mupngg, 35,, no, 123 Kent Street l since. i I i 1 I:. SOMEIILED 'rn.uNon B.A.

some 814000.000 of chartered 0000- m0-ii P'9b0b1Y- im in” Burmen Lu. ' (Next io ammo". Agency)

bank bill: they stopped isstitngibeihl I016 00 find 91101-llh 01 1310 ' p :---::I:---:--, bills in 1934-siiii are in the lia!itls1""hc"- Cladonim '0 "L

of the public. Many have become, ;. colleclow items while others prob-i

ably are just. tucked away as sou-' Olunloueoowp g, R, DOANE Q 30,

venlra. ' H. J. A. BROWN. B.Cp. nun” Cmnewd Aummum.

'"-" ”'T”T i 3'"'”P'dl0 I48 Great oeom. Street. ctmiomtown Reindeer For Scotland cmnoronlsm :01: ammo ,,',,,:,:”",1'."',';',:,,i,:,',.,:',j',:'"'(;f',i," of 0' - - ” ': . m" W. rrnm Thompson, 0.A. '

(Lotidrn Tiiiir-st Row Located I" we Tmhul. ""'"": mm ' "'07 mi NEVV CURRIE BLDG. ' ..l'..

-

Mcl)0NAl.D. CURRIE O CO. (YIIAIITIMISII A('llUllN'lANiI'8 r Montreal. Quebec. meow: roronln. Rum John. lherbroolo. '5 Vancouver. llrlilond Inks, Mum-Inn. llnmman. Charlottetown

Telephone I830;