I court of record; second, simplified re-arrange-

gar-trout . TllE ciiiurzsrrriowii iiuiiiuiiiiii

Morning Daily (Founded ln i887) Authorized u: Suoonil Class Mull, Poll Ofllco Department. Ottawa.

President. lan A. Burnett: Vice-President. Wm ft.‘ Burnett; Seey.-'l‘ri-os.. G. .)l. Burnett; Editor rind liliuiiiging Director, .l ti. Burnt-ti; Associate Erlilor, Frank Walker.

"The Strongest Illeritory is Weaker Tlirin the lira/rest Ink." 19;‘! _ T

i

Tvespin; JULYTZZ,‘

Income Tax Revision

Two of Canadian taxpayers’ greatest com- plairits against azbitrcry determination of assess- ments involving salary allowances and expense deductions Wilt be rentovcd under the general revision of the ln:sr.:c lux Act in Bill No. 4S4. Copies of the proposed amending Bill were handed to tn:rr.o:rs of Pcintiment before proro- gdllflil, for study and action at the next session.

litre: chici reforms are included in the ten- tative amsndmznts: First, creation of an In- come Tax Appeal Board having the functions of

mont and clarification of language in the exist- ing cs3; and third, conversion of virtually all ministerial discretions into a rule of law de- pendant on fact with an appeal to the board.

Hitherto the Finance Minister, acting on ad- vice cf his offIcials, made tinal decision on whether rolaries paid by corporations were reasonable in the circumstances or paid to evade corporation tax. Most of such cases were in so-called "closed corporations." Under the new bill, offi- cials would make what they considered reason- able salary allowances in computing taxes. But a dissatisfied taxpayer can then go to the In- come Tax Appeal Board. lf still dissatisfied with the Board's finding, he has a further appeal to the Exchequer Court of Canada.

Another pf the 41 ministerial discretions to be eliminated in the new bill is that giving the Minister final authority to determine whether expenses claimed for deduction by a taxpayer were "wholly, exclusively and necessarily" in- curred in earning the income. Such assessments under the new bill also may be appealed to the Income Tax Appeal Board, and thence to the Exchequer Court.

There are innumerable other cases in like categories such as disputes involving taxes on incomes earned by husbands and wives. All have wide variations; all can be appealed from de- partmental decisions. The Income Tax Appeal Board will thus be able to build up a body of in- terpretations of the Act, establishing some uni- formity and precedents in decisions.

Members of this impartnt new Board willl be named by order-in-counctl. There will be a chairman, two assistant chairmen and not less than three or more than nine other members. The chairman and members must be judges of a Federal Superior Court or Provincial Superior, District or County Court. Barristers or advocates of ten years’ standing at a Federal or Provincial bar are also eligible as members of the Board. Judges appointed to this Board must resign with- in three months from office as judges.

All appointees to the B-‘Clfd must be under the age of 65. Appointments are for ten years subject to removal for caus-e upon address to Por- liament. lf not disqualified for age at the end of his term, a member may be re-appointed. Sal- ary of the chairman is $12,000 and the others $10,000 annually plus usual travelling allow- ances. Only the chairman must live in or with- in five miles of Ottawa. Additional aid in hear- ing coses or groups of cases may be obtained from persons having the same qualifications as members of the Board, paid for their services as determined by order-in-council.

The Bill is a factual implement of the pledge by Hon. Douglas C. Abbott, Minister of Finance, to simplify income tax machinery and provide adequate appeals from departmental rulings. Very few changes in the existing Act, beyond curb- ing of ministerial discretions and provision for appeals are made in the amending Bill. But the sections are all re-arranged cnd redivided into

the early loss of hundreds of thousands of the finest artisans in the world, and for this reason is said to be making plqns for the importation of foreign lcbor into the United Kingdom. The Poiitical and Economic Planning Organization says that the Gsvernmenl is adopting a "rigid

‘selective policy," to control the quality of these

newcomers from the pool of displaced persons on the continent.

Coal Prices-Jaw 8. Then

Due to the new wage ‘agreement with the miners, both in th-e Maritimes and the United States, coal prices have been increased consider- abiy. Consumers will find quite a difference in the amount of their coal biil this winter.

Heating a house now is quite different from 47 years ago. Coal prices in Charlottetown were then as follows: Hard coal $5.50 for furnace size, $5.75 for nut. Acadia and Old Sydney Coal $4.00, and other coal $3.50 per ton. Present prices are, hard coal $22.00, Old Sydney $14.50,

i Acadia $14.00.

— LDHURIAL NUHIS .-

About the only consolation in regard to the increase in cost of fuel oii--which follows coal in its upward flight——is that the furnace will not require staking yet awhile.

It is somewhat of a comfort to be told by British Foreign Secretary Bcvin that there is no danger of another war in our day and genera- tion. But how are we to find out that other "Foreign Secretaries" know that?

‘k i k A‘

Beach Grove lnn is to be used as an annex to the Provincial Infirmary irstead of as a place of detention for young delinquents. Could it be that bad boys are in short supply?

.- t. .. ..

Visitors who have been bathing from our shores are astonished at finding such warm water. 'We are agreeably surprised ‘ourselves.

.. w v: .

Our planners are proceeding to get things down on paper but meanwhile unplanned de- velopment is going ahead in green wood and ex- orbitantly priced materials.

f: x- . ..

'|n the finest summer weather, disasters by air, land and sea secm to be on the increase bringing untold trouble and loss to people who, otherwise would be in the enjoyment of well- earned vacations.

e

u» a

The Town of Sumnicrside has been en- trusted with the ship's bell of H. M. C. S., Sum- merside. Such balls are handed down from war- ship to warship as long as there is a ship of that name in commission, so the Town should always stand ready to hand on their bell to their future fighting namesake.

Canada's contribution to the rehabilitation of Europe takes some peculiar forms. Shipments of earthworms are going from Vancouver to the Netherlands, says the Winnipeg Free Press, to aid in reducing the saitincss ol the soil of lands flooded to slow down the Hun.

Guiseppe Garibaldi, ltalian patriot and revolutionary, born this date i807; during the Franco-German War no raised a volunteer force, and assisted France against the Prussians; in i874 he was elected to the ltalian Parliament as deputy from Rome, and, after hesitation, ac- cepted a well-merited pension. ln both World

War I and ll his grandsons and great-grandsons fought with the Allies, SCIVHIQ in an ltalian legionl

which they had helped to raise.

Should Government control instalment sell- ing? Most direct answer to the people who argue conscientiously in favor of policing con- summ credit transactions would.be for those who oppose them to clean up existing abuses, volun- torily, argues Hardware and Metal & Electrical Dealer editorially. "What excuse, then, for gov- ernment interference?" asks the hardware busi-

ness paper. Such a reform would be as good for nt

THE CHARLOTTETOWN aann DIAN

lliites By The Way

All bride: urn beautiful. Since this is u well known fact, it seems rather silly to draw attention to if b) the raucous honking of m auto lifter-x. - Woodstock Sentinel-Re-

Perliap: l: little more flag-inv- lng and u little more vocal pride in Canudu wouldn't be u bud idem, after all. For too muny of u; are like the congregation in this com- tmunity which included tho nation- u] anthem in an impressive setting ,ln its services throughout the war and dropped it out us soon us the war was over. That's the sort, 0g thing that. grates. —Wo0clstock sen- tinel-Revlew.

Australians living ln the knngg- roo districts are developing sharp features and outstanding ears. A pity the Aussies don't develop one of the kangaroos useful feutureqj like the pouch, which would ilq away with the need for brief cases °1 hand-bake. And for catching a buS. nothing could beat. u kanga- roo‘s hind legs. - Toronto star,

With rationing off, some of the restaurants are now serving butter in pats as thick as postage stumpl. Instead of only half u: thick, _ Detroit Free Press.

Mrs. Mny Pitnoy picked 525 Pounds of strawberries 1n eight hours at New Westminster. B. C. Al four cents u pound she mnde $13k Big pay for any day's work, but any berry picker will agree that she earned it. - Fort Wil- liam ‘Times-Journal.

"Some of the biggeut and hun- krlest. species of mosquitoes are

Atomic cnergy In 'l he Cunning Age

(By David Dletz)

Discussing this subject flyg YE!“ BBO. I wrote, "It i: difficult. Lo predict the triumphs of atomic power without nppeurlng sums. WM! ind Yet the plain truth of the mutter ta that truth, u ul- wuys, will prove stranger than fiction."

With tho record of tho destruc- tion of Hiroshima. before us, think most people will be inclined

ergy. Great changer will piuce in ull forms of transporta- tion. Instead of filling the gasoline tank of your automobile two or three time: u week you will travel for a year on a pellet of atomic 6H6!!!’ the size of a vitamin pill. That: some pill will be enough to heat your house for the winter. It has been estimated that. one pound of uranium 235 contains the heat- ing equivalent of 20.000000 pounds of coal.

But those little pellets of atomic power will do more than save Mr Average Citizen his present. gasol- fne and coal bills. For larger pel- lets will be used to turn the wheels of industry and when they do that. they will turn the era of atomic energy into the age of plenty. '

In World Wur II one of’ the tn- gredlenta of the aviation fuel that. kept. our planes going was bromine extracted from the ocean. But we know the ocean to be u great- er store house of every known chemical element _ iron. copper, aluminum, tin. sliver. gold. plut- lnurn, etc. The earth's greatest mines are lliuld. They are the oceans. No nation will need worry

found ln the Arctic," says a. science note. How truel But. we have never quite been able t.o believe the old rcport. that one of them came down to u northern airport. and that the ground crew mistook it. for a. 8-29 and filled it full of high-octane gasoline.—-Edm0ntOn Journal. l 4

All Canada or any other new country can offer ls opportunity. It's up to the immigrant to do the rest, to carve out his own career, to make his own job. build up his own standard of living. There is plenty of real work waiting in this Dominion, plenty of Opportunitleg for two or three times our present population. Open our doors and they will come in, utilizing their own skills and taking advantage of the wider opportunities awaiting them here. In so doing, too, they will not only be creating new and ‘ietter jobs for themselves but for all Canadians, and at the some time a stronger, safer and more pros- perous country. — Toronto Finan- ciul Post.

ln 1804 New York City trans- ferred tltle to a. parcel of public land in mid-Manhattan to Dr. Da- yid Hosack, a Columbia professor, m exvhanze m $4,307.36 and year- 1) rent of 16 bushels of wheat, says The New York Times. He turned the property into a botanical gar- den, later gave it. to Columbia. Last. week, roughly the same par. cel (still Columbia-owned), plus the buildings on it (owned by Rocke- feller Centre, Inc.), was assesse’ by the city tux commission at $08.600.000-the city's most valuable real estate development. A11 city real estate was assessed at $16,900,- 000,CI)0—about. one billion more than last. year. representing the first substantial increase since the Plssllla-glme high of s1s,eoo,ooo,o0o ml

This your the piano industry i: expected to attain e. retail rlollari volume of sales reaching close to $96,000,000 which would represent. a gain of 50 to 60 percent over that of lust year and equal the mark set in the last 12 months be- , fore our entry into the war, says v The Boston Post. Fur from becom-'

lug old-fashioned or yielding its

place in the home to the radio'- ,oi to mechanical music producers,‘ ‘ the piano seems well on its way to an even greater popularity than it knew in another generation. Like

about its gold supply or its min- nrul resources. once scientists learn bow to mine the ocean. The be- ginning was made with the bro- mine blunt u! Ethyl-Dow C03’ Bl? I-Zure Beach near Wilmington. N. c Sea water is pumped through the plant and bromine extracted from it by a relatively simple chemical process.

In one year the two giant elec- trlcally-driven centrefuizal pumps fitted a suusre mile of ocean 89 feet deep into the towers of the Ethyl-Dow plant at. Kure Beach. The total amount of water Dump- cd through the plant. in 12 months ls 15B.'135.00aot:o pounds. By a chemical process. the bromine is extracted. Remaininr: in the sen water that. runs back out of the tower ls u potential wealth vnlued at 5963170460 Every known chem- ina-l element. in greater or smaller quantity. is present in the waters of the ocean. Bromine ls amongst. the more ubtndant. elements. Gold and sliver are present in minute quantities but. nevertheless the water that. goes through the tower in one year zontalns $42000 worth of gold and $29300 worth of sil- wr. The greatest wealth. however. 5s in other minerals. The most important of these are summer- lzed bv the Ethyl-Dow engineers as follows: sodium chloride or common salt: 2.140.000 tons worth 533.200.0001 Epsom suits, 542,500 tons worth 58050000; calcium vhlorlde. 118.000 tons. worth $?570.000; poti-sslum chloride. 61.- 000 tons. worth $4.880.000--enoualt to manufacture fertilizer for 1.- 000000 acres of farmland: mail- ziesfum, 48.000 torts, worth $33.- 000000; aluminum. 139 tons. worth $58200: strontium carbonate. 100 tons, worth $991500; tron, 145 tons, worth $17300; copper, 9.2 tons, worth $2,160; iodine, 3 tons. worth $10200.

All this wealth is contained 1n a piecb of ouesn that ls one mile square and B9 feet. deep. Compare this with the millions of cubic miles of water in the ocean and you begin t.» realize the mineral wealth awaiting mankind in the oceans.

Present processes for mining them are too expensive. That is. the extraction of these elements renulre more power than we can afford to use at present ratio for power generated with coal or pet- roleum. That will change when

PUBLIC FORUM

_l'bl: column ll open u. tho diluldol: by oorr ~ monueuto of quutloiu or interest. Th0 Chlrlottebovvir l Guardian iloco not neutr- l ti; undergo :10 opinion of cormpou an

POLITICAL FLYING SAUGER

Blr. — Nothing bu: been heard I about the flying saucer: since the

convention at Brudalbnne.

Inga? I um, Sir, etc, ANOTHER. DISGUSTE LIBERAL.

IIRADALBANE CONVENTION

your paper I letter signed "Elector" and must compliment lilm very much on it. 1t certainly shows the feeling of the people, and I think when the Premler reads it. he

rtltutlonul. It coriuinly was the low-downest convention over held in Bradalbano Hull.

I think this emissary should be made known and debarrcd from any political campaigns in future. If this Mr. Large is ructt l won- derful mun, wizy wit; he not nom-

for in Prince?

I must also congratulate Mr MacDonald a! his good sportsman ship in making the unanimous. Whether he wa admired.

I am, Sir, etc.

FEWER BACIIELORS NEEDED

Shy-Now that legacies and 1n- terests are the order of the day- pass the cream for the cereal ln- steud of the blue milk.

So the bachelors are with us again, e111 I thought that. they had gone with the wind. like the long. lean, dried haddock, but. the line, l-iook and sinker, are still to the fore.

So_ the holy order of bachelors are long on quotations. Why not quote the Apostle Paul's advice to unmarried men. and women. 111st’: amething.

The remarks of the observant Citizen are _“untlat.terlng", ehl who started this verbal fist-fight?

anti "women's styles are respon- sible for ull the ills, social and

are responsible for the styles of

they? What glowing compliments these hand out. to their mothers. must. feel proud of them!

riot qualified to judge of the reas-

rietl life. We need to increase our popula-

tlnent, and while styles and cloth- lng are matters of

Oh yes_ we have the finest. Is-

land. We have the boat

the world's best. potatoes,

tion, and planting of the seed

it that, under-heighlg

stand why the Bachelors require Lten year: which to recuperate.

I um. Sir, etc.

ld- 0f strenuous flight must die to be less skeptical today of what. - t Co“ 5 _ ‘ may be expected from atomic em Ikgehpgssriiévgetlizgatni ‘gaging; un stewed in fire. the homewairrl “k” ‘secret mission of callaig poll meet.-

Blr-I mod ln today’; teiiuo/ of

will call that convention outrun--

inutecl 1n the two districts he filed

nomination

thBnked for it or not, he wu: to be

A VOICE FROM. THE SOUTH

\Vho stated that. “womerfo wiles",

economic that afflict the world?" Does not everyone know that men

women's clothing, shoes and hats?

One would think that. bachelors were not born of woman, or were respect. and what critics They

Why are they violently opposed tc- divorce? As bachelors they are

orisor necessity for divorce, 0r for anything else pertaining to mar-

tion on this North American con-

geography. marriages, and the home are tho foundations of respectable society.

land in the world, and some of the most. robust. and hundsomest leoplo of both sexes. on this I:- horsel. and cattle, the best. harvests, and and greet cure is taken in the selec-

But. boy! when I look at. some of our human crop, 1f one may cull hollow- chested, round-shouldered, knock- kneed and spuvlned, I can under- I-Ioly "Order of in

THE OBBERVANT CITIZEN.

rum: sorrow wnros

TMllkht this sunset spread: two golden wing;

Olelvklg the western sky;

Wlllled too with wind it ll, and vvlnnowlngs

0f blrdl: u: if the day: iut hour 111 "'18s

l

plinlons uwuy -

Above the dovecote-topc;

And clouds of starlings. ere may

. rest. wtitth duy,

Sink. clamor-our like mllliwaters, ut wild play,

By turn; in every copier

Each tree heart-deep the wrung- llng rout: receives.-

Savo for the whim- within.

You ooruld not tell the nor-ling: from the leaves;

l Then one great puff of wings, and

the swarm heuves Away with :11 its din.

—D. B. Rossetti

Old Charlottetown (All u»;

GLBBI LAN D!

B1 1884 the Legislature uddreu- ed the Lieutenant Governor, pray. i118 that the Blebe and school lands reserved for the _support, g1 me ClFPBy and the teachers be now sold. and the receipu be nppro. Printed for the instruction or the youth. These lands were composed of tracts of one hundrcd and thirty acres in each of the sixty.

O OIOOQ+OO

4Q!”

Proteus“..- .4,“

DI. 0.8. NOBDLAND Veterinary Sui-gm, Mount Bdwul u,“ Charlottetown, P,|;_|_ Phone B01 PUBLIC srruooitiriiir“ llmoogrlphlng “m, u,‘ mun" vow" ilmlrlma. ourmpqg fining and mum,“ _ anon otnnun Telephone 119p; AIL No. l. Conuuughg Am Povruul Stress

NEIL W HIGGIN CHARTERED ACCOUNSANT Currie Building Charlottetown Tel. i636 pg yo, m a J. A. McGUIGAN, 3A nmulioguu" ETC’ s E ¢u=.ul“..€."c'il€~l§°‘ M? »¢~‘~_ H. R. DOANE I. CQ_ Chartered Accountants

l! Grllton Strodl Charlottetown Phone 2080 3“ “i,

l-lllifllvb W. MI-nnlng. cg,‘ “

MORRELL und COMPANY Chartered Aocountunh

seven township; that. hm been re_ served by un order-in-councll or

of the Province, and set apart, one. hundred acres us a gieba (or the‘ ministers of the gospel and tnn-ty acres for use of the 8311091 master, ‘This address or the Ilriusu w“, destined to meet with a response that had beert refused i0 similar addresses of 1830 and o! 1832; for Lieutenant. Governor Young was emfmwercd by the Sen-etury of State for the‘ Colonies to sell the glebe lands and to TCSIWVQ m; moneys for further direction.

In 1846. ln an adores: from the House to the Governor, asking for a return 0,1‘ moneys ‘n the Treasury from the buli- of glebe lands, fno treasurer of the funri reported that. 11l- June 10, 1840, the amount ul. ready received had been £3,574 an, 105M; that three-thirteenths (the fraction representing evidently the 30 acres for the school nnuster and the total 133 acres that nud been reserved) of that amount had been paid into the public treasury agree- ably to n despmu of Lord Stanley on September 3, 1042, and that a. balance of £21153 Rs. 9d. still re- mained plus the interest to Jan- uary 1, 1874. making u tom] of 53,. 828; that Governor Fuzz-by had appointed three cammksioners to receive from all persons now bold- ing them. all. glebe money; and place them or. lnveitment,