ssurvu cotitllrlllloit

A

"r0 near _coNs'riPArioN_..ti,, m”, dangerous condition your system can liecomg chained to—to get free from lileary bilioug- "ti", dull 116801011941, nausea—-etc., etc!!!

Rid YaIIYBelfIof this dangerous eondition—- or start slipping” and become a prey to any one of the ‘most dreaded b ailment, which have their beginning with constipation and toxic poisoning! -

_ Fight constipation as you would fight fire! Fight it with liraih-Kellogghi Brun-—BE- cAllsE IT l5. ALL BEAN! D0ii’i tcmporize! Don t waste time and henltli by going half-way! ‘You Il004l ALL BRAN; you need tlie bulk, tho

roughage of ALL BRAN, because it sweeps, cleanses and purifies!

REALIZE THIS—foods with a part bran content can only relieve constipation in pro- portion to tlio amount of liriin they contain! If they are 25 or 5O per cent brain-you may get 25 or 50 per cent relief l '

REMEMBER THlS—-Kellogg’s Bran is ALL BEAN and is guaranteed to give you ‘pogifiya and permanent relief if you will ent two tablo- spoonfiils iluily, or as much with each meal in chronic cases! '

'Don’t delay; cloii’t fuss willi half-way ‘nica. sures! You have too mucii at stake! All grocers sell-

11W‘?

_ any kinds at our cellar on Mild Days-at best Dfl0BB-—G00tl stock expert corset fit-ter the COILENE Corset uionstrate and fit COILENE COR- SETS at this store all day Thurs- day and Friday, the 27th. and 28th. MOORE & McLEOD LIMITED.

‘AA ‘AAA-AAA.

February. Elwood Iienton.

liarold Vcssey, 3. Florence Vesscy.

Stanley Vesscy.

Louis Vossey. ll. Verna Vest-icy.

‘AA A

V? l alllllilflfiljiflllflllflititutllyflfll.

YORK SCHOOL Grade lll.—i. Alcthn Macdonald, ———_~~— l2. Willie Crockett 3. Ralph “Honor Roll of York School for Crockett.

Grade X.~l. Rcgluaiil Vossoy, 2. 2. Iilurlnl ilovvr.

Grade Vlil.~~l. Arthur Vcsoy, 2.

Grade VIL-l. Isabel Brown. 2. Stuulcy (‘rockctt 3. Roberta Doris Brown, ll. III-Ion Mucduuxilil. Broivu.

Grade Vl.——-. Wendell Vessey, 2. Perfect attendance: Reginald liar-old Taylor, Vnssi-y. Edwood Reaton. Aletha.

Vesscy,_' 2. Macdonald and Roberts. Brown. Average zittentlauce. Percentage of attendance.

Grade V.——1. Roy Grade lV.—1. Frank Vsssny, 2.’

INT N SPIAL ASSCI- TION TRAINING SCHOOL FOR NURSES

On the heights overlooking the picturesque town of Clinton. Mass. Near Boston and Worcester. 84th year.

Thorough training and preparation for Stats Registra- tien.

'\

Well equipped class and lecture rooms. Laboratory. Special Instructors.

instruction and full - alntenance given to students. Write for Book of information to

THE SUPERINTENDENT ~

CLINTON HOSPITAL, Clinton, Mass. m. s“. ' il-ii-lllirnntf.‘

Ifexall emedles for Specific Ailments '

REXALL DYIPENIA nets-rs, m». 50s and sms mlks digestion sssy she ths minus healthy.

REXALL GATARRH JELLY, see rsltsvss estsrrh and cold lit the hssd. .

RIXALL LlViR CAI-Tl 85o, 08c. I188 rsstors tiis _llysr to nennsi action.

- RIXALL OHIRRY BARK, is and lbs, the Isms ssls amiss this pissssnt tasting esush syrup |Ivss satisfaction.

"IRXALII svnur or i-Ivrovi-iosrnirss sins. Nsrvs slut tlisss builder. Outs snsp tnts yes. '

RIXALL nursun sou. mm applied. aum t» ir-ritdis». ssvs not Ignmslists mist.

nsxAti. numb iibu w». s m em. comet

RIXALI; onosiitiss m. m no “mo. n. Iessl Isintivs mslistss-

sow uuosii sosrrivs eusiwi-rss re eivs IATIO- rscricu sir itoillY mousse

-. THE MsdinmioN nave o0.

Li. KODAK ‘TORI . “.~

111s ~ f‘. mosoxssi

7

*2

M‘ zfx- rs: .

Grado ll.-—~(Sr.) 1. Naomi Benton, Grads IL-ulr). 1 Vaundn Watts,

2. Vvluiu Ellis, 3. Raymond Vessoy. (‘trade l.—~l. Margaret Hunter, 2.

Ruby A. Stewart, (Teacher).

Funeral

Fredericton, l All kinds of caskets and funeral supplies

AL-M

¥

IIIE tEIiIRlil autumn

THE CHARLOTTETOWN GUARDIAN

RESERVE MONDAY, MARCH 31st for the Prince Street School

POWNAL CIRCUIT. — Worship on Sunday, Mar. 30th. in Clifton at 11 a. m. Mt. Herbert at 2.46 p. in. and Pownal at 7 p m. ‘

a __- WE WILL TAKE POTATOES.

wanted. M. Kennedy d: Co. Bradal- bane.—-1774-8-Il mwt 1 mtb. .

FITTING OOILENE CORQETS- —Call any time Thursday or Friday and secure corsets personally fltt, lug to your needs by an expert fitter, who will be in our corset de- partment on the above dates. MOORE & McLEOD LIMITD. 2268-8-27-2i.

‘LIQUOR ‘CASE-Liquor In a suit

ti0n on Wednesday by Prohlbltiqgi Inspector Haywood. The suit ease belonged to Edward Willis, Alber-

tins of rum. lie said he purchased the liquor from Charles Stewart, City. Stewart. appeared before the Stipendiary Magistrate Wednesday evening and pleaded guilty. il-Ie was dined $200, or three months.

POWNAL CIRCUIT DEBATE.— The Powuul C. S. E. T. boys won from the Mlllview C. S. E. T. boys in the third debate in tho series, on the subject, “Resolved that Eastern Canada is a better place in which to live than Western Canada." The names of the supporters of the affirmative are: G. Jenkins (lead- er) G. Sheidcw, J. Smith, E. Wood, R. Sheldow, R. Smith, Geo Lea. The speakers on the negative side of‘ the resolution are E. Herman Ilcadnr), Ernest Smith, II. Acorn, Edison Smith, R. llcrnian, H. Smith and C. Acorn.

PISQUID NOTES. —'lllil3‘l‘Rl‘i\lOfh of this vicinity are busily engaged hauling mussel mud from East livtwiz-Tlie Misses Ieuu and {Margaret Ostridge. Chzlrlcltetoivn recently visited their home here.- Eile are sorry to learn that Mr Fred

curd is confined to his home with a savers attack of lugrippo.“ Tin‘ school is progressing favourably undcr tho catpublu management of Miss Ellie McIntyre. —l\ir. l Mr." Fred L. Jay are the proudllplzlrcnt; of a bouncing baby boy born lilnrcli 3rd at the l’. E. i. Hospital. Con- gratulalionsv- Mr. Alfred Mitchell is making It hot for some of the boys around this vicinity with his ‘filil reliable "Black Juck”.—Hou'zird iMcAviu says ho is going lo make it snappy for lilm before the trot ltlng season is ended, with lllg fum- ‘ous pncur “'l‘ony."——Mr. (‘hurlvs ‘Kelly Sr., is visiting his son Thos.i I

Kelly, Aroudalu.

| MT. HERBERT.— rm tuiplls [of lllt. Herbert school arr progress‘ ling very favourably undrr the offl- |clont management of their teacher. Miss Estelle lliurpliy.—~ll'ir. and Mrs Jaimcs Moiiughnn iavcrn visiting friends lu Vernon recentiyw-lllrs. Frank Driscoll. Mt. Herbert ur- coiuptmlotl by hor sou Ru-ssell.l spout the ivoek end in Somervllio' the unrest of hor sister, Mrs. M. J. Iiouuelly.-— Mr. George Driscnll, the popular young man of Mt. Stewart paid n flying visit to thv city'.—~-Mr.~4. Elton ‘Raynor was a passvngcr to the city Saturday.- Mr. Frederic Monagham St. Dun Man's University spent the_week end visiting his parents, Mr. and Mrs. Juiucs Monaghan.—— Mis-s Myra Kelly, teacher of Wutorvale. wns n passenger to the city Satur- dnyr-hli-Jfharlcs Smith, teacher of Wheatley River was a passeng- ‘ or to tho city Saturday. iii

Dim Mlnard‘: Liniment Relieves Colds

Director Rufus {Steveiisonl P. E. I.

kept in stock. Calls at- tended to promptly night or day. Tele-

phone at residence. 2170-3-21,fri-il

Concert ‘in the Strand.—2252-3~26-5i in securing a corset perfectly suit. ed to your need; call at our corset department on Thursday or Friday and let Miss McClelland fit with the right model , gorset. MOORE & McLEOD LIMIT- D.

final meeting of the Pisquld West Whist Club was held at the home of Mrs. P. McAvin on March 3rd to

vlcus month. Aftertwo hours con- oase ‘was seized at the railway sta- test the

ton, and contained three one gallon John D. McDonald

THE CORSET OF PERFECT" FiT.--If you have had difficulties

you COILENE

2268-3-27-21.

MISS MARGARET McOLELLAND representing will de-

2268-327-21.

WHIBT SEASON CLOSESr-Tlie

determine the winners for the pre-

points were carefully counted and the winners declared to Miss Lydu prize to Mr.

while ladies consolgqtion was equally merited by Miss urlel lllltchell and Miss Florence McAvin and gents con- solation to Mr. Andrew McKInnou The special prizes for the lady and Igont making the highest number of points nu the closing night were awarded ‘to Miss Katherine Mc» Klnnon and Mi‘. Alfred Mitchell. Mr. Alan J. McDonald was kindly remembered by the Club for the services rendered as violinist, and although taken by surprise, thank- ed the donors in a few well chosen words. The meeting was called to order by Mr. Kenneth Jay and Mr. Alfred Mitchell appointed chairman who addressed the mem- bers in a nice witty speech and presented the prizes to the lucky wlunerb after which supper was served by the hostess, Mrs. P. Mc- Aviii and dancing indulged iii iiutll the wee sma’ hours.

ladies prize going Mitchell and gents

Mlnard's Llnlment For Sprain:

___<g>_i_ HARTSVlLLE SCHOOL

‘Honor Roll of ‘Hurtsviile School for the month of February.

(lrzule X-— 1. Bruce MacLeotl. Grade IX——1. Lloyd MacLeod. May 'M-acl.eod. (equal).

(Ii-ado Vlll, (Si')-—-1. Christine Mzinlicnzle, 2. Earl MudLeod, 3. Christine Nicholson.

“Grade VIII, (Jr)-—1. Ruth Mac- K-enzlc, 2. Mary Murray.

(trade VII, (Sr)~——l. Daniel Mac‘ Lend, 2. Clarence Murray.

Grade ‘VIII, (Jr)—l. Eugene Mur- my, 2. Donald Nicholson, 3. ‘Bessie llar-Krnzlo.

(lrudr. VI-1. ‘Iiorden -MacLcnnan, 2. Johnny Nicholson.

(irade \'.~1. Austin -Murray, Au» uie Nicholson. (equal), 2. iPeter Nicholson, Ii. Lorne Mziclmrimin. llrudu IV-»l. Evelyn iMacKenzie, 2. Ratio MacLcod.

tirade ll~1. Iillmer MncLcotl, 2. Jullzt Mzurlmod, 3. Russel Murray. (lrndc I-—1. ‘Borden MacLcod. iPcrfcct zittcndunce—l.orne Mac- Lennau, Donald Nicholson, Earl Mzu-Lctul, Bruce iMocLcod. Teac- Iior, Grace ‘E. Aukland.

>—-—-—- STANLEY SCHOOL

tirade VIII—l. Margaret Quinn, 2. Jciin McLeod, 3. Evelyn Andor- 40H. (lrude VI-l. Arthur Walsh, 2. Una Farish, 3. ‘Benson ‘Brown. ‘Grade- IV.—1. Myrtle McKay, 2. Paul Fleming. 3. Margaret ‘McKay. Grade iI—1. Urban Walsh, 2. El- leen Reid and Geraldine Quinn, 3. ‘Preston Bennett. Grade II»1. Clare Quinn, 2. Pen- zle Reid, 3. Lcvisa Fleming. (larde 1-1. Alban Bolger, 2. Tum Reid. Addie Ward, Teacher.

BUNBURY SCHOOL The following is the standing 0i Bunbury School for February. Grade villi-l. Margaret Small- woml, 2. Thelma Wood. tirade Vl-l. Willard MacDonald, 2. Gavin Duffy, 3. Cyril Wood. (lrade V.—-l. Lelia Jones, .2. (Ilillford MacDonald. (‘made IV-l. Alden Douglas, 2. Isllliun Hulliwol-l. Grade 1I—~1. Bovynr Jones. (trade i~1. Margaret liones- ‘Perfect Attendance ~ Willard MacDonald, Clifford ‘MacDonald. (l-zivln Duffy, Alden Douglas. Teacher, Mildred Mason.

FEET SORE ?

Rub every night with Minsrd's. ‘It relieves inflammation, soothe and heals. »

MINAD‘

5

PROVINCIAL LEGISLATURE Wednesdl)‘. March 26th.

The House In committee on an Act to assess, levy and collect taxes on income and pensonal property. Mr. A. J. McNevIn in the chair.

Section 20 of the Act reads as follows: “All ‘taxes aseased on personal property or income in re- spect of which provision is made in

sd under IPart j shall be deemed to he due and payable on the date )1] which the notice of assessment

after the ‘month in which the notice| If assessment is given, they shall

assessed taxes are paid before they become delinquent, but not other-

Lllscount therefrom at the rate of live per cent. but such discount shall only apply to the taxes of the then current year and not to ar-

Ih-at this be amended ‘to two and a

half_per cent.

Mr. C .‘.McAR’IlHU-R did not ap- prove.

iMr. J. HOWARD McDOiNALD

said the current year started iii January. If the assessed taxes are paid before they ‘become delinquent a discount is allowed. This maybe seven months after January. In such cases why should any discount ‘be iliowed’! The Government must finance the amount In the Bank during the year, and pay -the inter-

est.

Mr. McARTHUR contended that they were paying .in advance. The five per cent. discount was an lu- Jucement for people to pay their taxes on time.

Mr. McBWEN asked why should the discount. be at the rate oi‘ 30 per cent. a year. Giving five per cent. discount up to the last day of the calendar month after the month an which the assessment notice is given, as provided in the clause, meant =five per cent. for two months or thirty per cent. for one year. He ‘supported -Mr. Mic-Lam's amend- ment.

The clause carried as amended. Section 28, subsection (b) ex- empts from taxation the Income of every person up to and including $500, provided that the Income of every soldier, sailor 0r nurse who served overseas in the Great War shall be exempt up to and includ- ing $1,000, for the period of ‘five years from the passing of this Act. Mr. W. C; S. MdLURE said the first part of the section was more or less of a hardship upon the man with only a small salary and per- haps a large family. The $500 ex- emption limit was not. sufficient. It should either ‘he raised or some exemption given where ‘there arc children to support.

IPIREIIIIER STEWART said this would mean a. readjustment of the tax scale right through the Act.. Mr. SAUNDERS agreed with Mr. McLure. ‘Such provision was made under the Dominion Act and he be llcved in the United States as well. PREMIER STEWART said It was probably a fact that the pro- posed adjustment would be more twqultable. In this Act the scale as laid out In the 1920 Act bad been followed. The clause might ‘be al- iowod to stand for ‘further consider- ation; It would necessitate the changing of other corresponding clauses. -Mr. McARTII-IUR thought there should ‘be some exemption given up to $2,000.

PREMIER ISTEWA RT pointed out that if this exemption is extended the revenue must be made up on some other part of tbs scale, and that would mean a readjustment. Tho ‘clause accordingly was allow- ed to stand over, Section 3i), sub-section (f) cx- empts from ‘taxation so much of the personal propsrtry of any person as Is Invested In. mortgage upon land In the Province, or in mortgage up- on personal property in the Pio- vince founded upon actual consid- eration and duly registered or ‘flied against such ‘land or personal pro-

party.

‘HON. J. A. McDONALD thoiizht this provision very unfair. The man with money Invested in a store or mill is risking a loss and yet must psy a. personal property tax. while the man with his money in mort- gages. without. risking anything, is not taxed under this Act.

Mr. McARTl-LUR agreed. He un- dorstood the Federal Government was contemplating some relief along this line. Not 50 per oeiit. of the business in this Province bad paid Ia the last two years. yet if there is no income ‘to be taxed a storekeeper is tuod 2% per cent.

Mapleleaf Flour

Any dealer is authorised to return price paid by custom- er on rsturirof unused por- tion of bog if the flour is not as represented. We goers-ii- tee absolute satisfaction. \

Order s in; from your rs- ttgisr next time and give It s sl.

DeBlois Bros, Ltd.

Wbolossls Distrlmtors

on his stock while people with ino- ney in bonds and mortgages under certain conditions are exempt. There is a provision In the Act that If s men derives an Income from outside the Province and does not use It in the Province, that is ox- empt. iHo did not think that right.

IPREMIIFJR STEWART: If the Income is brought ‘iii MPO it i!

taxed. -Mr. MeARTI-IUR: ‘But. It is not

here. ‘PREMIER STEWART: And the man lives here? Mr. McARTH-UR: Yes. PREMIER STEWIAIRT: And he

s his income somewhere else? Mr. MeARTHIJR: Yes

INUUME TAX Bill DISCUSSED IN PRliiilNillll LEGISLATURE

Various Clauses Discussed in Committee Yesterday-Progress Reported On Bill At Atterno on Session.

to live on some other way, in most cases. ‘

lleved there was a. clause for an income tax levy on money invested outside the Province.

man might ‘have 8500 income and that would be exempt under the provisions of ‘the Act, but. if he had $10,000 invested in a store or other business establishment there would this Act tor the giving or notice be no exemption on his personal of assessment, and ail-taxes assess-lpropsrty bu. Even if he did not receive $500 Iii income his invest-

thereof is given to the taxpayer; Ithat in the some wary, it a man and if such taxes remain unpaid onleame out with a deficit on- hia farm Lbelast day of the calendar month.for the year, ‘he would still have

be deemed to be delinquent. on that and the clause under discussion was lay; provided, however, ‘that if the a copy from that. Act.

wise, the collector is hereby author- Iiey invested ‘in a mortgage pay the lzed to allow to every taxpayer a personal property tax in the same

HON, ‘MIURIDOCH KENNEDY ‘be-

HON. J. A. MODONAIJD said a

meat would be taxable. IPREMIER STEWART pointed out

to pay his land tax. This is all provided for in the Tax Act of 1920,

fl-ION. J. A. ‘McDONALD asked why should not. the man with mo-

way.

I 0N. IMIIRDOCH KENNEDY: You are taking it on his Income. ‘HON. DR. -McMlILLAN: Is there . any spscllal reason why the money from mortgages is exempt? TREMIER STEWART: ‘In that case you would be taxing money, which is not defined as personal property. I am not questioning whether it would be equitable or not. In this Act we are simply fol- lowing the provisions of tho form- er Act.

HON. J. A. McDONAIUD: There are lots of people with money in--

ZEPHYR C READ!

i“! [Illliltuu “

‘ti? l’

tum‘

L, v ..l‘ui"lj' Ilium" l llllii‘ '

These are the Soda Biscuits that you can always rely upon for

freshness, crispness and flavor. Ash your grocer for

Christie’s Sodas

vested in. mortgages today who are not paying a cent of income tinx. A man with a mill 0r a store is taxed anyway, whether he makes a lose or not. Let the man with

lleves he can get. a larger return

on It.

Mr. SAUNDERS agreed with the Commissioner of iPubilc Works (Hon. J. A. McDonald)‘ in regard ‘to

capital.

the mortgage pay In the same way. If he has no income let him pay a

th-e subsection under discussion. On what principle should money

personal property tax on his mort» gages.

bo on a that the country requires

often goes to

Mr. J. HOWARD McDONALD suggested exempting the personal property tax as an alternative. HON. ‘H. ‘D. McEWEN said the position to his mind was In the case of a mortgage not he considered personal proper-l ty. The man with pays ‘$3.00, and $10,000 farm pa-ys $50. There should be some more equitable method. Mr. McARTHUR agreed that the difference was too much. I-t ready considered that money shouldishould mortgages he singled out. different basis from other capital, however, one reason being farmeiu because it would make bor- money The money In the lBankiwhenever they needed money. A the farmer who be man might invest his money out-

whether it should‘ same method should be followed as

$10,000 In money {he ma“ mm {the income tax; if not. take the tax

is al-i

riviiinim arnwssiwaiswaess

he live! ' itlr. McABlIl-IUR: '11s has enough

put out at interest not ‘be taxed’! it Iwas only fair ‘that, It should be. HON. Mr. KENNEDY: it would not do t0 have both taxes on that money. ‘Mr. SAUNDERS

thought the

with the ‘tax on stock or the store. If the earnings are greater, take

on a personal DTOIYCPIY basis — whichever proves most bchcfieial to the (lovcrumrnl.

‘PREMJIICR STEWART asked why it would mean ‘a. hardship to the

rowing on- mortgages more difficult,

side the Province on ‘bonds and

would not have to pay ‘an income tax or any tax.

HON. J. A. McDUNAIIJD said practically every business man in the Province had been at a disad- vantage with this tax. Losses dur- lug 1920 and 1921 have been Inevit- able, not one per cent. having made a dollar in 1921. The Dominion Act‘ provides that no tax its collected if a profit is not made, but. t/lris Act Imposesa tax whether there is a profit or not. ii money is invested In personal property.

HON. Mr. MYERS suggested looking at the matter from the farmers’ standpoint. There are no exemptions of land tax. whether a farmer makes -a profit or not. ‘Busi- ness people have no land to be taxed, as a rule. It is one of the "ompiuluts of our farmers today that they have to pay loo much on mortgages ivlien borrowing money. II n t-zix i5 put. on the mortgage it will mean that the farmer will have