wreckage of the scow-type boat fouled last week by - fisher- men at Brown's Cape, near Anil-

Benefits voluntarily given by an employer in recognition of services rendered by the deceas- ed will be included in the value of the estate under the proposed Estate Tax Act, J. C. Ruddy told a luncheon meeting at the Charlottetown Hotel yesterday. The chief assessor for succession duty had been invited to address the P. E. 1. Life Underwriters’ Association, who also had as their guests Chartered Accoun- tants, members of the Bar and. trust company officers.

Mr. Ruddy went over the pro- visions of the Bill which was in-. troduced at the last session of Parliament and allowed to die in order that there might be op- portunity for submissions by ‘interested parties before it be- comes law. It is expected to be passed at the forthcoming ses- slon.

GENERALLY EASIER

The proposed Act is generally easier on moderate estates, par- ticularly when the family is large.

Thus a $100,000 estate where there is a surviving spouse and three children will pay $1,100 compared with $9,555 payable under the present. Dominion Suc- cession Duty Act.

An estate of $75,000, all going to a brother, will pay $7,200 compared with the present $11,- 775. Under the proposed legisla- tion, however, it makes no dif- ference whether the wife -and I children’ actually benefit. The estate gets exemptions if they merely survive Child, includes illegitimate child, step-child and adopted child.

The tax may be more in some cases; for instance when a sub- stantial estate is divided among ; a large number of beneficiaries.

No estate of less than $50,000 pays tax under either act, said Mr. Ruddy in reply to a ques- tion by Somerled Trainor.

Chrysler marine engine. Owner of the craft is unknown. Royal Canadian Mounted Police are

gndale. With the wreckage was a understood to be investigating. It

Discuss Proposed Estate Tax Act With Chief Assessor

Premier Matheson asked how Islanders w o u 1 d be affected where they held securities of Ontario or Quebec companies and was told that one-half of the tax payable in those provinces could be deducted from the Fed- eral tax. Mr. Ruddy was unable to tell Ralph Rupert the aver- age duitable estate in this Pro- vince but referred him to the green binder. —

Stewart Ives asked if the pro- visions regarding a policy of- fected by a company controlled by the deceased were less ad- vantageous than under the old act and Mr. Ruddy observed that there had been a number of re- presentations against the changes. FROM EMPLOYER

A question from LeRoy Gal- lant brought the information that a gift of premiums to an employee make the policy part of his abate as much as if he had effected them himself. Ralph Manning was also Interest- ed in this section as it effects a wife who paid down the cash surrender value of a policy out of her own money.

Alistair MacLeod observed that the proposed act allows de- ductions where there is a widow and children whether the money §iI:Jt'ualIy passes to them or not.

. Ruddy agreed that even if they were not left a cent the de- ductions would apply. The estate would automatically benefit.

Gordon Williams raised the question of the’ liability for tax

where property passed to several persons and was told that liabili- ty would be in proportion to the property division. -

Lieutenant-Governor Hyndman was a guest ‘at the luncheon which was presided over by Eric Shephard, president of the Life Underwriters’ Association. Allison Gillis thanked the as- sociation on behalf of the Law Society.

Mr. Norman Thompson was elected 1959-59 president of the Men's Associ-ation at the final

meeting for 1957-58 held in the , hall in Georgetown on Monday - evening. _

' Other officers a‘DP0111¢9d t° hold office in the coming 37931’ were: Rev. W. A. Paterson. i honorary President; Spurgeon 1 Walker, secretary: A. H. Stewart: vice-president; HHITY Y°1'5I3°nv Cecil LeLacheur, and Edward Easton, members of the execu- tive. .

The final meeting took the form of a father-and-son ban- quet, with a bountiful and well- served supper being P1‘0Vided by the caterers committee of the Women’s Association. The lusty voices of the Men’s Choir fur- nished more that the usual har- mony during the sing-song.

A special welcome was accord- Ed to Aubrey MacKinnon of the Miltnwn Cross church, a recent graduate o fthe Atlantic Chris- Iian Training Centre, Tatama-

' EASTERN GUARDIAN

BINGO Cardigan Parish Hall ‘might 8:00 o'clock. $100.00 in lilizes.

A MEETING of the Southern S0ftball league will be held in the town. hall, Montague, Thursday Wenlng at 8 o'clock please attend.

SEE KINKORA dramatic club present three act play. Kellys Cross hall, Thursday May 81211- 530 p.m. good specialties.

CANADIAN LEGION weekly ance. Thursday night. Webster's °1‘0hestra. Canteen service.

PERSONALS

Mr. William Maclntyre, stu- dent at Dalhousie University, ahfax, has returned to his ‘"118 in Montague for the sum- ‘Her holidays. Bill is majoring in °.h°U1istry, and has taken a posi- 1011 with Clark Bros.. Montaglle. til; the summer months. He is M 8011 of Mr. and Mrs. Duncan ‘ 3clnl_\‘rc.

James Johnston. Mount Allis- ’ S“ _ niversity, Sackville, is

“gfndillg the summer holidays » h his l>al'cnts. Dr. and Mrs. L. ' Ohnston, Montague.

Men's Ass’n. In Georgetown, Elects Officers At Meetingj

gouche, Nova Scotia. '

Mr. MacKinnon told the meet- ing of his many experiencesat the Training Center-the fine Christian fellowship; the courses of study; the study of the Bible; his knowledge of God clarified. and of his own desire to link himself more closely with the church.

, Following recovery from a severe attack of polio. A“b1'ey at-. tended-the provincial vocational school graduated as a d.raught_s- man, and" is now employed in this capacity by Charlottetown architect, Keith“ Pickard. Following his address, the Men's Association accepted the allocation for the A.C.T.C. de- ciding that half the amount would be raised this year and

WHO OWNED THE EOAT?

the other half next year. Mr. Robert Dangau, a resident.

350-pound African lioness lies

dead at Nanaimo, B-C-n between

-is also understood that the Mar- ine Department has been asked if A

a similar boat has been report- ed missing from any port in the

Speculation is that the boat was owned outside

Atlantic , - region.

this Province.

of the State of Maine, who has lived in Georgetown during the past winter and spring, address- ed the meeting on the branches of government that compose the Congires and Executive of the United States.

He told of the procedure fol- lowed in the election of mem- bers -if the Senate and the House of Representatives, dwelling more particularly on the elec- tion of the President. '

All the speakers were heartily thanked. '

A film, for the pleasure of the sons, was shown by Mr. Spurgeon Walker. -

The new officers were installed with prayer by the pastor.

The benediction brought meeting to a close.

GEORGETOWN

Friends of Mr. Roy Yorston are pleased to hear that he has returned home from Charlotte - town where he has been a pat- lent in the Veteran's Wing of the Prince Edward Island Hospital.

the

Mr. and Mrs. Louis Cantelo and family of Bridgetown, mo- tored to-Georgetown on Sunday and were guests of Mrs. Can- telo’s mother, Mrs. Annie Gard- iner.

Mr. and Mrs. John White of Montague‘, were visitors to Georgetown on Sunday.

Mr. and Mrs. W. R. Jenkins of Charlottetown, motored to George town on Saturday, May 3rd.

Mr. and Mrs. Thomas Harris and family of Elmira, motored to Georgetown on Sunday .,and. were guests of Mrs. Harris’ mo-' ther, Mrs. Annie Gardiner.

Chief Petty Officer, Robert Jen- kins of the Royal Canadian Navy‘ stationed at H.M.C.S. Stadacona in Halifax, N.S., and Mr. and Mrs. Fred “Ted” Jenkins motor-i ed to Georgetown on Saturday, May 3rd, called home by the ser- ious illness of their mother, Mrs. A. E. Jenkins.

_ On Sunday, Mr. and Mrs. Nor-

man Thompson had as their! guests, Mrs. Thompson’s mother and two sisters, Mrs. William E. Stevenson and Mrs. Thompson’s grandfather, Mr. John McDowell, all of Fredericton, P.E.I.

Mr. and Mrs. Hiigliie Gotell and family of Charlottetown, motored to Georgetown where they were guests of Mr. and Mrs. John C. Gotell for the weekend.

Mrs. Paul LaPrade left on Sun- day, on return to her home in Bowmanville, Ontario, following a few weeks spent in George- tow-n, with her parents, Mr. and Mrs. Daniel Martell. A.C.

Flight Sgt. Everett Llewellyn of the Royal Canadian Air Force, stationed in Quebec Province, ar- rived in Georgetown recently and will spend several weeks with his parents, Mr. and Mrs. Emerson Llewellyn.

Mrs. Norman Thompson

and

DEAD KILLER

NANTAMIO B. C. _. Fury. 3 two members of posse sent out tolfrom a private zoo and killedlwas considered tame. (CP Wire- hunt the beast after it escaped Maureen Vanstone, 8. The aninialI,P110i°)-

JOINS STAFF

Mr. Justin MacNeill of Well- ington, P.E.I. recently joined the staff of the Mabon Drug Co., Montague. He is a son of Mr. and Mrs. Emmett MacNeill and received his early education at Wellington and Miscouche. He al- so attended Prince of Wales Col- lege and is now attending Dal- housie University to complete his training as pharmaceutical chemist. He will be employed at the Mabon Drug Co. until the start of the fall college term.

WEEKLY WAGES RISE

OTTAWA (CP) Average weekly wages, hourly earnings and hours worked in manufactur- ing industries all were higher March 1 than the previou. month, the bureau of statistics report Monday. Weekly wages averaged $66.12, up from $65.56 a month earlier, hourly earnings rose to an average of $1.65 from $1.64 and weekly hours worked aver- aged 40 against 39.9.

Mrs. J .W. La.vers recently motor- ed to Montague.

Friends of Captain John Dicks. First World War Veteran, are sorry to hear that he is a pat- ient in the Veteran’s Wing of the P.E.I. Hospital and all wish him an early return to good health.

Miss Sally Johnston and Miss Bernice MacLean, both mem - bers of the Nursing Staff of the Kings County Memorial Hospital in Montague, were recent visi- tors to Miss Johnson's home» in Georgetown.

Miss Donna Harris of Elmira ‘was a weekend guest ‘of her gran~d£nc~ther, Mrs._Annie Gard- lner.

Mr. G.R. Foster, Barrister of Charlottetown, was a business visitor to Georgetown on Thurs- day, May 1st.

Mr. and Mrs. Joseph Murphy and family have taken up res- idence in their recently pur-Z;a.s- ed farm home in Burnt Point.

Mrs. Spurgeon Walker a-nd Mrs W.J. Fitzgerald, mot-o'rc:l to Mon- tague on Friday, May 2nd. A.C.

I Wed., May 7, 1958The Guardian Page 5

Discuss Proposed Visit Of Governor-General To Kings

A special combined meeting of The nu.-etling was a'so called

the Montague Town Council, I0_1£hdl5Cf’~1551°“ bi’ ihgli ,(:‘;““'fl‘11é - , Wl re erence o p cm,,

Junior Board of Trade, and. a town Chairman 0.. the pome representahon from me Legm‘ committtee, Councillor Vanlder- was held in the Council Cham- stine, stated that he definitely bers last night to discuss the pro- was not satisfied with the present cedi-re for the of icial Visit of arrangements for policing the Governor-General Vincent Mas town. He inferred he was not sey. After considerable discus getting the necessary co-opera- sion and expressions of opnions, tion from the council. it was decided to hold a meeting

The matter was left in the on Thursday evening at 7:30 p.

hands of the po’ice Lommittce to m. with officials from Char o’.te- bring in recomnlenriations at the town.

next regu‘ar meeting.

Father And Son Banquet Is Held In HaII At Montague

The A. D. MacKenzie Hall was‘ the scene of a very enjoyable function on Monday evening when the Men's -Association of Trinity United Church, Montague, held their annual father and ‘son banquet. In the vicinity of 80 sat down to a delicious lobster sup- per prepared by the ladies of the Women’s Auxiliary.

Following the supper a sing songwas led _by Lorne Wigginton,

Mayor Bruce H. Yen and C. A. Shaw spoke briefly, followed by remarks by the president who welcomed the boys.

The business meeting followed, with reading of the minutes of the last meeting by Charles, Fraser. The nominating com-' mittee brought in the following slate of officers; president, W. A. Hilchey; vice president, Charles Fraser; secretary, Roy Gillis;

with Miss Alvah Brehaut as treasurer, Alan Mosher; pro- pianist. gram committee, Douglas Cof- The following program was fin, Dr. In-gs and Ralph Annear;

carried out: toast to the Queen, proposed by Donald MacLeod, president; the Church”, propos- ed by Roy Gillis and responded to by Rev. J. M. Fraser; “The sons”, pro-posed by A r n o l d Wightman, responded to by Kent MacLean; “The fathers” propos- ed by George Beck, responded to by John Tredenick; “The ladies”, proposed by Douglas Coffin, and responded to by Mrs. Lorne Wigginton.

reception committee, Howard Vickerson and D. M. M-acDonald.

The guest speaker, Rev. D.A. Campbell of St. Andrew's Pres- byterian Church, Montague, was introduced by Rev. J. M. Fraser. His topic was “Bridges”

C. A. Shaw, on behalf of the associatiin, expressed his ap- preciation to\Mr. .Campbell.

The meeting closed with the benediction by Rev. J. M. Fraser.

Ontario Stiffens Rules For Appointi'ng, Queen’s Counsel V

TORONTO (iCP)—OntarLo has stiffened its rules for appointment of Queen’s counsel, honorary ti- tles given to lawyers,‘ Attorney- General Roberts said Tuesday.

Under the new formula, law- yers who have served about 15 years, lawyers who have made marked contributions to the prac- tice of law, and lawyers whose service merits official honorary recognition are eligible.

Under the old rules 10 years’ service was considered.suffic-ie'nt.

Mr. Roberts said 31 per cent of Ontario's 4,738 lawyers now are QCs, a ratio lower than in pre- vious years.

WINNIPEG (CP) —- The fact that a Manitoba lawyer can write the letters “QC” after his name is no longer a sign of quality in legal service, says the official magazine of the Manitoba Bar Association.

In an attack on the Manitoba method of appointing Queen’s Counsel, the Manitoba Bar News says: “In recent years the ap- pointments have been bestowed so liberally among the ranks of the legal profession that if the pr’esent trend continues, in an- other decade senior law students will be recipients of QC appoint- ments.”

Editor Charles R. Huiband says in the article that the, appoint- ments should be bestowed only

mortgage - drafter who has con- tributed to -the coffers of the Lib- eral-Progressive party.”

D. R. Chapman, president of the Manitoba Bar Association, said Tuesday the magazine a'r- ticle did not represent the views of the association. :

He said Mr. Huband “hasll‘t got the approval of the officers of the association because they didn’t know he was going to publish it."

The - article would probably come up for discussion at a meet- ing of the council of the associa-, tion Thursday.

=HALIFAX (CP) — Gordon S. Cowan, president of the Nova Scotia Barristers’ Society said Tuesday he doesn’t think there is any abuse of Queen's Counsel appointments in the province.

Commenting on a story in the official publication of the Mani- toba Bar Association criticizing the number of appointments, Mr. Cowan said they are made spar- ingly in Nova Scotia. ,

“There is no abuse of power . . . and the honor is generally given to deserving people.”

The Barristers’ Society is satis- fied with the presentmethod of conferring the honor. Of approx- imately 300 practising lawyers in the province. about 35 are Queen’s- Counsel. ‘

Attorney-General Donahoe, who recommends candidates for QCs,

-pointed." said Mr. Donahue.

ure was made for the purpose of

Candidates are restricted to law- yers with at least 15 years con- tinuous service. with the excep-

arly distinguished record.

“A mortgage-drafter is unlikely to be recommended-and if recom- mended he is unlikely to be ap-

ANNANDALE SCHOOL

The following is the report for the month of April.

Grade 9 — 1. Leonard Camp- bell.

Grade 8 — 1. Katherine Camp- bell; 2. Theresa Campbell.

Grade 7 —— 1. Petty Jenkins; 2. Laura Jenkins; 3. Randy Jen- kins.

Grade 6 — 1. Gordon Blackett; 2. David Blackett; 3. Roy Met- calfe.

Grade 5 -— 1. Lynda MacFar- Iane; 2. Mary Jenkins; 3. Judy Metcalfe; 4. Allen Bouchard; '5.

Sidney MacDonald; 6. Helen Campbell; 7. Clara Mae Mac- Donald.

Grade 3 (Sr.) —— 1. Judy Jen- kins; 2. Johnny Campbell.

Grade 3 (Jr.) — 1. Emma Mac- Farlane; 2. David Jenkins; 3. June Bouchard; 4. Johnny Bou- chard; 5. Bruce Blackett.

Grade 2 — 1. Marlene Ward; 2. Felix Campbell; 3. Marshall MacDonald; 4. Billy Banks.

Grade 1 — 1. Glenda Blackett.

Marjorie Garrett, teacher.

Appeal Board Overrules Tax Dept. Views

OTTAWA (CP)-—-A member of the income tax appeal board has suggested, in. effect, that federal tax collectors show more readi- ness to accept a taxpayer’s word.

Board member W. S. .Fisher wrote in a judgment released Tuesday that “taxpayers in busi- ness should be the best judge of whether an expenditureiwlll or will not be beneficial to the earn- ing of income. . ." |

The judgment, dated April 29, overruled the national revenue department a n (I allowed the claim of Morley E. Hodgins, Shawville, Que., saw mill opera- tor, for a deduction of $1,474 for 1951.

The amount represented the cost of a five-week trip he made to West Germany in 1951‘ to buy a special type of gang" saw for his mill and, to‘negotiat_e the pos- sibility of becoming a Canadian agent for the manufacturer, Es- terer Company, near Nuremberg. CLAIM REJECTED

Mr. Hodgins, who did not get the agency, claimed a deduction on the ground that the expendit-

earning income. The income tax department disallowed the deduc- tion.

«Mr. Fisher wrote that there are many ‘similar cases coming before the board.

‘. . . It shohuld be recognized that, except ih very rare in-

TENDERS

Will be received by the undersigned until May 15th 1958, for washing and painting of walls and ceiling of the interior of the Cana- dian Legion meeting room, Montague, P. E. I. Labor only, paint will be supplied.

' R. M. MARTIN, SEC’Y.

to those who have contributed to the growth and development of aw.

The public should be told that .“QC” after a1lawyer’s name “is no longer a sign of ability to plead a cause,” he says.

Queen's counsel are appointed by the provincial cabinet on rec- ommendation from the attorney- general. The Manitoba Law So- ciety reported that there now are ‘ , 667 practising lawyers in Mani- toba and 159 have been appointed Queen’s counsel.

PRESTIGE’ DECREASED

Mr. Huband says. the present method of making appointments - results in decreased prestige for I

said eight to 10 a year are named.

, EV"ANGE|./ISTIC SERVICES

Montague United Baptist Church Every Night at 8:00 P.M. MAY 4——1l Rev. Lew Farrell Song leader and Evangelist Come and bring a. friend.

the appointment.

“This has happened in Manitoba . . . -until now we have reached ’ " the point where a client with a cause to plead obtains no reas- surance that by hiring a Queen’s counsel he is leaving his case in the hands of an expert, “For all he knows the ‘Queen’s counsel’ in question may be

nothing more than a glorified

Patriot subscription

side offices ‘of The Patriot.‘

The Guardian

NOTICE bro PATRIOT SUBSCRIBERS

paid at the Montague. Souris or Summer-

accounts may be

Guardian and The

-- The Patriot

, This show is sponsored by Legion. . _ An excellent action movie

-very, very enjoyable movie.

”BAND‘ OF ANGELS”

Clark Gable-Yvonne De Carlo

constant conflict between Black and White Rebel action throughout and its excellent plot makes this a

Theatre MONTAGIIE -

May 7-8 Show at 8 :30

Ladies Auxiliary of Canadian

of‘ the Deep South and the — Yankee and

Coming Fri.-Sat. “Slaughter on 10th Avenue”

tion those chosen for a partlcul- -

F _¢ *~.

ANOTHER

Mr. Harry Anstle of Montague holds a salt water trout he land- ed this week. It weighed three pounds, four ounces and was 18

NICE ONE 14 inches in length. The girth was 12 1-4 inches. No mention was

made of the place where the fine specimen was taken.

stances, taxpayers in business do not throw their money around, or make unnecessary expenditures merely for the fun of getting rid of their money, or even, to take an extreme case. for the purpose of avoiding payment of income tax. . ."

PATIENTS BACK STRIKE

VIENNA (Reuters) — Ten pa- tients in a hospital here went on a hunger strike Monday in sup- port of a doctors’ walkout. The doctors walked out last week for higher wages and payment of certain allowances.

FREE! »

YOU'VE

mountain boys!

I21

1 WSEVEH

V POW

__..-...a. A.‘ -

I

NORTH RIVER

TONIGHT and WED.

Admission 60c—Children under 12 in cars,

Box Office opens 7:30 pm. Show starts at dusk.

??Z'Ai?77Z’c-‘0M.=o"é? 4/v.o"P_F'/ t/46"

M-G-M's

BROTHERS’

starring ‘

36m/ta’ ELL - KEEL

with left Richards - Russ Tamblyn -Tommy Rail

-1‘. 1

lrs EVEN GREATER THAN

HEARD! I

The Love-Making Musical with The Shotgun Wedding! Fresh-as-a-daisy, happy as a dickeybird! Seven blushing brides are kidnapped by seven red-headed, red-blooded

Ase-oPE,

11*-as

>1-

v

-L 5» T

.._“4g:.*~‘3f€. .-

Extra: Cartoon — Shows 3 :30-7-9

TODAY and THUR. - CAPITOL