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THE bnnnwrrcrowu

TIIE GIIIILIITTETIIWI Gllhlllhl

Ila ‘ _ Dally (handed In I007) Authorised as Second Clala Mall. Pout Olloo Department, Ottawa.

. " [an A. " ; VIea-a Wm. I. Burnett; Seep-Trees. G. M. Burnett; ldltor and Managing Director. l. I- ‘ 3 Anoclato Editor.

Prank Walker.

“The Strongest Mallory io Weaker Than the Weakest flak.‘

FRIDAY, NOVEMBER 15, 1N0

Ilr. ltlng Gogltatos

At u recent press conference, Prime Min- later King made this statement, either in elab- oration, emendation, or revocation of a num- ber of his previous public utterances:

"The next election would normally come in 1950. Well, between now and 1950 l om going to consider very carefully my intention not to lead the Liberal party through another com- paign."

The present Parliament which came into existence on June 11, I945, will not last "norm- ally" till 1950, but if it lives till then will ex-

pire from abnormal senility. Tho "normal," av- erage, customary, lifetime of the Dominion House of Commons in the 78 years between Con- federation and the general election of 1945 has been barely four years. Of the 19 Parliaments preceding this one, only 4 lasted 5 years, and 2 of those were wartime Parliaments. The sec- ond Dominion House of Commons, elected in 1872, lasted only 1 year and 9 months. The fourth existed for 3 years and 9 months; the tenth for 3 years and 11 months; the eleventh for 2 years and 11 months; the fourteenth for 3 years and 9 months; the sixteenth for 3 years and 8 months; the fifteenth for only 11 months. Still another lasted 3 days less than 4 years. The average, as has been said, from 1867 to 1945, was a few days less than 4 years.

Of course, comments the Sydney Post-Rec- ord, if Mr. King_was figuring out how long he can hold on without consulting the electorate, that is another matter, but it must be confes- sod that what he did have in mind is pretty near- ly onyone's guess.

Why any man should take 4 years to "con- slder very carefully" his already decided and publicly announced "intention," poses a question in speculative psychology that few will have the temerity to tackle. On its face it looks as if Mr. King contemplates an investigation or re- aoareh into the processes of his own conscious- ness, In order to ascertain whether it was func- tioning normally when it produced an "inten- tion" he now views with doubt, if not with dis- trust.

Farm Insane ‘lax

As was evident at tho last session of our Legislature, the question of income tax is a subject of continually growing concern to farm- ing communties. More farmers are accessible than ever before, and the aggregate tax paid by them is increasing at a geometrical ratio. Given a continuation of the present yields and price levels, the prospect is that agriculture will be called upon to pay even a greater share of the nation's income tax bill. It is believed that most farm complaints about income tax assess- ments would disappear if every farmer could be assured that the full weight of the taxing auth- ority descended equally on all his neighbors.

In the meantime, however, other sections of the community have expressed the opinion that there has been a great laxity in the collec- tion of income tax from farmers. Basing their case on statistics they point out that in I941, the most recent record available which per- mits break-down of tax receipts among occu- [ldtional groups, Canadian salary and wage edlnors paid 3.6 per cent of their income as in- come tax. In the some year, farmers with an estimated net income of $627 million paid $1.5 million or one quarter of one per cent of their net income.

Admittedly the picture has changed very considerably since 1941. Farm yields have been consistently good; price levels for agricultural products have advanced. A more aggressive tax collection drive will probably take $15 million from farmers in Canada in 1945, a substantial share of it from the larger farms in the West. Even this, however, will not equalize the tax bur- den. Figures from the Dominion Bureau of Sta- tistics indicate that for 1945 wages and salar- ies will account for about $5 billion, and agri- culture $1.25 billion out of the total national income of $11 billion. lf the income tax yields $756 million as anticipated, it would appear to some city folk as though agriculture has yet to Distribute its -fair, quota. ' .

No farmer need be told, however, that a statistical picture like the one above can not be accepted at face value. Figures on the na- tional net farm incom: are open'to extens- ive criticism. This is pointed out m on inter- esting article in tho Country Guide, a Western publication, which shows, in the first place, that tha figure _for salary and waga earners is high bocauso it includes high income executives In tho largo cities and the figuro for agriculture is low bacausp of the largo number of small ‘forms which are below the assessable tar in-

“MO.

I Moraavor, farm families on tho avorago are than urban, and because of tho examp- ‘for children, an equivalent not incorno can faupoctod to yiald a lowar tax whon _colloctad

Advom-formarsnTharo are relatively more single

ns'ln tho wago and salary clasm than ara

f-toba found operating farms, illustrating onca

more tllat»a statistical picture like tho ono

A hover-simplified Obviously than is not

<1

‘nuogh information new available to calculati:

I " oportion of m nation's Income tax bill i _ ha former

m?‘ tax be not laviad on any ona yaar's income, but that it be avoragod ovor a moving five-year p". 10d. and (h) that some consideration ba gima to the voxing "basic hard" problem,

‘The first request has brought forth fruit. Section 9, sub-section 5, of the Act has boon amended to enable the farmer, if he wishes to do so, to average his income not over five, but over three years’. In that case his incomh for the years 1946, 1947, and 1948, will be averaged and the amount of tax estimated for each of the three years on the basis of that average in- come. The tax for the three years will be total- lad. In the meantime, he will have paid taxes for 1946 and 1947. For 1948, therefore, he will only pay that amount which makes up the dif- ference between the totals paid for I946 and 1947 on one hand, and the aggregate taxes esti- mated for the three years on the other hand.

This new amendment allows for a moving average. In calculating his tax for the next year, 1949, his assessment will be determined by taking his average income for 1947, 1948, and 1949; and likewise in each succeeding year, the earliest year used in making up the old aver- age will be dropped and the new ones added.

The basic herd problem may be simply stat-

lotos By l'lia_ flay

“Wish the nae at Infra-red llthl. It ls now mastblo to see 10 miles In an ordinary tog or so yards In the vicinity at Parliament Hill. —Kttchener Record.

To oommemnru‘ the canto y of the death o! Iillzubeth m1. Brt- taln's great prison roforsner. the Society of Prlen’ the Quakers- plans to raise 20.000 pounds for a training centre for mothers who have neglected the-r families. The scheme, which has the g-tsppart at the Home Secretary ulms at glvlng mothers - i for neglecting children the choice between golng lo prison or to a school where they wtll be tough: homecraft and parenthood. They will not be sep- arated from their small children and their husbands wlll be allow- ed to vlslt them. In the post when mothers have gonc to prison there has been a complete break In the home life. Now the elm to to keep the home together whllc the moth- er ls taught new ways- to take

ed in the following way. If a farmer or rancher, who has been paying his income tax on a cash basis, quits the business and holds a sale, his receipts for that year are tremendously in- creased by the conversion into cash of assets that he may have accumulated over years when income tax rates were negligible. These_ re- ceipts are thereupon taxed at the current rate. It is contended that the proceeds of such sales are not income and should not be so taxed.

The attitude of the tax authorities is that the remedy lies in the farmers’ own hands. In- stead of reporting income on the cosh basis, if farmers will make a determined effort to calculate the value of inventories, the tax in- spectors state, plus keeping on accurate record of income and expenditure, department officials can establish within an hour what a fair assess- ment should be.

This brings into the open the main objec- tion farmers have to the income tax as now op- erated. ln no business is accounting so com- plicated as in farming. Trained accountants working on farm books are often at a loss to differentiate between income and capital receipts; and expenditures are so interwoven in the business of running a farm that it is almost impossible to segregate them. The situation is further complicated by the fact that expendi- tures for the household and for the operation of the farm are almost indistinguishable.

.-- EDITORIAL NOTES .--.

Japanese raw silk is now being processed in Australia. The first batch of pure silk stockings is expected to be on the market early next year.

I '-' I

Our livestock breeders carried everything before them at exhibitions at Charlottetown, at Amherst, and now they have made a good im- pression ,on the judges at Toronto Royal Winter Fair. Nothing succeeds like success.

This can be said for our lobster packers, they are most consistent in their determination that all conned fish but their awn should be compulsorily graded. They have passed a res- olution to this effect at two meetings of the in- dustry.

i 1' i I

Not a few deserving Liberal members of Parliament are anxiously waiting the outcome of the Prime Minister's deliberations with his cab- inet over the reshuffle of portfolios. Hope our Province will not again be left out in the cold.

"k i‘ is 1r

Mr._ Diefenbaker, M. P., has been reiterat- ing his stand on the independence of parlia- ment and the freedom of speech and the Press. He intends reintroducing in next sitting of Par- liament his Bill of Rights'which got side-tracked this year. There should be only one mind on the subject, for no one, unless he be a bureau- crat, would like to hove a continuance of war- time restrictions on the freedom of the subject under the Crown.

fi h’ I i

The final wind-up of the local committee of the Military Dependents’ Board of Trustees, which was attended by the National Chairman, Mr. Jack Pembroke, C.B.E., let the light in on an important wartime charity which had been catried on quietly,» unostentatiously and effect- ively in our midst. The late Col. Johnston, M.D., was the first chairman, succeeded by Major Mc- Nutt at his demise. During the three or four years of its existence, it distributed as free gifts to 3,259 deserving individuals and fam- ilies, no less than $142,285.

* i W O

The first real attempt at a new tariff doal with the‘ United States after the memorable Ot- tawa conference of 1932 was made by the Ben- nettl Government but that administration went out of office before the agreement could be ap- proved. The incoming King administration ox- tended and modified the pact, and it was ap- proved in I935. Almost exactly three years lat- er, another trode agreement with the United States was made, the most sweeping in Can- ada's fiscal history. Far-reaching concessions wore mode by both countries, and to a large ex- tent thi general or maximum tariff betwaon the two was wiped out_. What will a Republican dominated Congregs novndoi‘

Gottfriad ‘Wilhelm Leibnitz, mathamaticlan and 'moral philosopher, died this data 1716; he followed vorsatilo inclinations with incessant assiduity, including metaphysics, physics, mathe- matics, jurisprudence, theology, phllology, hist- ory, antiquities, the classics,_and with half-a- dozen of the modern. He had notions about calculating machines, about improved watches, about a universal alphabet, about hydraulic ang- inos, dsout swift carriages by which a journey of 150 rnlloa could ba dono in 24 hours. Goosgo l collod hint Ills living dictionary. In lantha- nlatlcs ha showed supremo ganlus, and tho cra- dlt for tho Invention of tha differential calculus loovonlydlvldsd botslosa ondilrlsooo

/"'" s

pride in herself and her family Courses at. the centre wtll last slx months. Each mother wlll have her own bedroom and there wlll be separnte rooms for the children. — U.K. Information Office.

Last August, despite the holl- days. new records were set up by the’ United Kingdom cotton in- dustry both tn cotton cloth and rayon and nuxr-ure cloth product- ion. The average wcekly output of the weaving section was 40,000,000 linear yards or one percent more than the previous peak reached In May this year, when there were no general holidays. The rlse over August, 1945. -was as much as 28 percent.

Housing experts u! l0 oolltalaa have made enqulrles about. alum- inum prefabricated houses- Brl- tain's latest answer to the housing shortage problem. Now betng made at flve wartlme shadow factories at. the rate of five hourly, by next. rubs-nary they wtll be coming off the lines at the tale c1 one every 2 1-3 rntnules. They are quickly erected too- tn Bristol the record has been achieved of erecttng a house and connecting all services In 40 1-2 minutes. These house are on durable as brick and have passed all weather tests including being frozen, having steam pumped Into them and being exposed to an 00 miles per hour gale p. ’uced‘ by Beauflghter exhaust. —UK In- formation Office. '

A routine report aaya: “handfuls income taxpayers are due to get 550000.000 back shortly" The ac- count then goes on to relate that In 1942 the Government Introduced compulsory savings, this scheme continuing unztl the middle of 1944. Taxpayers, the report adds, are scheduled to get the 1942 assess- ment back by March 31. 1048, vwlth two percent interest. All this Is clear except that tantalizlng Ilttle word, “shortly". It nobody gens g nova-ti until the end of March. 194a “shortly" is cerrnmly misappllecl.— Brantford mposllbf‘,

“North, America has three million chronic alcholics w cure, half a. million of them women. Many of them are staggenng from sanitar- lum to sonttarltlm to be defogged, Jails and hospitals have their quota. too. It is doubt-fut that even one per cent of the total will be Cured?’ Jfemperonce Advocate.

Facts revealed here at the Child- ren's Aid Society convention should rouse authorities an bc-th sides of the line to action Delegates who are 1n touch with the situation spoke of an international traffic In babies, corrierl on {or profit. by certain unscruoulous characters. It comes as u shock that thin bus- iness can promil with practically no hindrance from Immigration authorities. This indicates a weak. ncss in the law of both countries. Such traffic should be easy b0 crab.

the regulations were even as Strict as those govcrnlru the pass- uge of adults across the border. Surely, with human liven at stake, the necessary ttghtentng up should be easy to acnteve. -Wlndsor Star.

Ar-rlval of the $1 hnlrcut. In many communities appears to have en- couraged COHSICSTuDIC resist-once, observes The Christian Science Monitor. This has taken the form of a strike In some localities. In ciher words. barber chop patrons have Inaugurated walkouts and practically have told the tonsorlal- lsts to keep their cid halrcut-s. One speculates as to the ultimate out- come 1_f no seznls-ment. lc reached. Perhaps the menfolks wlll allow their hair to grow long enough for a couple of "pig-tails" and a ribbon. Or maybe they wtll collect It tn a net untll lt. reaches such proportions as to necessitate going over It with a lawn mower. One will begln to wonder If we are not on the way tuck so Rcvolutlonary days when "pigtails" were really In flower. The sltuotl-m atlggeats that t1 hutr styles at the present any are to corr-Inue and flourish, the mule membe a of the farally may have to begin the practice of homemade haircuts. There prevailed years ago In rurut districts. when grandpa generally dtd the trimming for the boys, with frequently ro- murkablc results. wlll the haircut situation. together wtth the efforts telng made to revolutionise men's clothing, lead to a. return to knee breaches. long stocklnll. and silver- buckled ahoea?

In Inland clty government baa settled Into oertnli; aeftnlto Ia- qulstlea that. ts baa taken oeaturll to determine. The Iagllatlman of affairs works for the love of It. There have been cases of graft In Brtttsts eltlea. but discovery mount qrufok plsnldnnent. and oomploll‘ aupprenlon. ‘rho lnglfsn mayor or alderman II proud of hla paatttan becsuaa of the opportunity given to tatpsovo hle cit-t‘. f-lls Own lb- otfllllntaaretooasuatltoboeon- stdarod. Ha rewards must ha not many oanadtsns would rsgardas

auinoutu ,7 Silent Cities’ (The Legionary) r All over the popplea are

growing "between the crosses. row on row" that mark the last rest- lng places of close to 100.000 Yul-ml Canadians who fell In battle tn two world wars.

The beauty. the serenity, the tn- splratton of the Gardens of the Dead In which Canada's flatten of the First Great War are hurled have frequently been eulvtllled- Their harmonious grace and dlg- ntty of architecture. of tree, shrub, grass and blossom have been on Inspiration to all who have seen them. Merclfully. they were left practically untouched by the bat- tles of the Second Great Wur which raged around them.

Canadian fighting men of the

recent war. nearly 40,000 In all, Ile

hurled In every quarter of the

globe - from Iceland to Ceylon,

from Jamaica to the Baltic, In the

Near East and the Far East. on

tropic Isles and high tn mountain

fastnesees, Many know no grave

but the seas plumbed by their

shattcred shtps, the waves parted

by their planes tn their last

screaming dlve.

The ‘great majority of Canada's

war dead, however — those who

dled In the grim battles which

cracked Fortress Europe and crush-

ed Nazi Germany- sleep in silent rows In the 11 new all-Canadian

cemeteries In Europe. Still others are interred In Dominion plots In

the United Kingdom and on the Continent. while smaller number's

are burted near where they died.

far from the rnaln areas In which

Canadians fought.

I O l

Thus 1B men from H.M.C.S. Skeena, who drowned In the gale which wrecked thely ship, are bur- Ied In Iceland. Irhus also co Can- adian sailors are hurled near two little flshlng villages tn the Finis- terre section of Brlbnnny, their bodies having been washed ashore after their destroyer had been sunk

1944.

Many Canadian airmen wlll ales-o forever near the places where their alrcrsft‘ crushed. TheI-r graves are nos-tiered through many sect'~-- of the world, and particu- larly throughout Europe. wherever Canadian aircraft flew on mlsslons against the enemy and never crime beck.

Where feasible, It has been the policy of the R. C. A I‘. to exhurne bodies of Canadian airmen, espec- ially from graves In enemy lands, and relnter them In the new Con- adlan cemeteries, However. it also ls R. C. A. F‘, pollcynot to break up flying crews by removing the bodies god the Canadian airmen from the company of the British or other allied airmen with whom they flew and dled.

The Canadian Army did much of Its fighting as a unit aver well de- lineated areas. so the task of col- lecting the bodies of the fallen for Interment In Canadian cemeteries has been much easier than m the case of the Navy and Air Force. While cemetery construction units prepared the final resting places for the Army dead, graves concen- tration unlts sought out the post- ba-ttle graves- found them In ones and twoa wherever the army fought, often along a road. behind a farm house or on a rlvcr bank.

I I O

Reverently exhumed, checked for Identification and relnterred In the permanent cemeteries In Sicily. Italy, France, Belgium and Hol- land, these soldiers will sleep eter- nally among the carrlthdes v-tttt whom they dled. The cemeteries. often situated on land presented by the grateful governménls of liber- ated allies, are belng beautifully landscaped. Permanent stone mark- er; wlll be erected at the heads of all graves, replacing the tem- porary metal crosses, and each cemetery wlll have a bltf Cefllfll Cross of Sacrifice. with the cru- sader’: sword superimposed an It.