PAGE

TIIE GIIIIILIITTETOWII Glll-lllllll

Mm- ' Dally (Founded In 1881)

Authorized u Second 01m null. Pool 01""

‘ Depnrtmult. Ottawa

President: Lleut. Col. W. Chester B. Mel-um

Vice-President: J. II. Burnett. F.J.l. Secretary: Llaut. Col. D. A. MncKlnnon, 0.8.0. Idlbor and Managing Director: J. IL Burns“. F-J- l-

Asloclate Ellltors: Frank Walker and Ian A. Burnett.

“The Strongest Memory is W807!" Th"! [hf Weakest Ink.“ '

\

WEDNESDAY.’ JANUARY 9. 1945

Ontario And Direct Taxation

Ontario's funnier-proposals for a basis of DUllllllltlll-l'l'tl\'ll‘Clill financial relations are said to Iiztvt- lict-n received like a bombshell at OI- tzuvzi. It iwtzld ht strange if this were 50.1w- cuusc Uutarlcs attitude on this tlllﬁllo" i135 been tiretly coitsistcnt over a period of YQEIFS- The wealthiest Province in the Dominion, it geek; t0 rttain as much 0f its huge income and corponﬁﬁ IIIXI‘: and sucttessiotl duties 21s it czul. 'l‘h:tt 1-‘ unit.- natural. but unfortunately it inc-ans a IL‘ll1I'l to the diillblﬁ llllﬁdlfllml 0W1’ direct taxes which was in force before the war, and which \\'t..\ abandoned for the good reason that it was niconitizttible with a fair distribution of the war Lurdcn financially.

Here IS what Finance Minister Ilsley said on this point 11' the Dominion-Provincial Con- ference of 1941: "The war burden cannot be distributed lairly so long as the provinces oc- cupy the progressive fields of taxation and use thcm in such a way as to produce a tax system with varying rates of burden and of incidence in different provinces, and with inevitable con- flicts, overlapping, duplication and needless ex- pense and waste."

And iigain' "The war has produced vast distortions of our economy creating fortuitous gains in some areas or for some classes, and fortuitous losses in other areas. Under the pres- ent confused tax system, any reasonable degree of equity in tapping these fortuitous gains 0r alleviating those fortuitous losses is clearly im- possible." I

That was why the Dominion had to take over direct taxation during the war. The ques- tion arises, whether a system that was too un- fair to be tolerable in war, is good enough to return to in the critical years of post-war re- construction.

Ontario. it is true, is prepared to make some concessions. It offers, among other things, t0 allow 1o per cent of its provincial corporation taxes, personal income taxes and succession dut- ies t0 go into a national adjustment fund, to be paid to the poorer provinces on the basis of fiscal need. That docs not obviate the fact, however, that the dual taxation system is in- aisted on; a system which the Sirois Commis- sion condemned as tending to perpetuate, and to accentuate, the existing financial inequal- ity among the provinces.

It follows, of course, that with its huge post-war commitments in the fields 0f public health, social service, veterans‘ pensions and re- habilitation, the Dominion will require enormous sums of money, and this money will have to be raised either by direct or indirect taxes. If the Ontario proposal carries, indirect taxes will have to be incrcased. It is well to realize just Whit this means. -

No clearer exposition of the case has ever been made than by Hon. Iohn Bracken, when be spoke at 1h; 1941 Conference as Premier of Manitoba. The Sirois report, Mr. Bracken pointed out, notes as a. distinguishing feature of Canadian economy that “a very large pro- portion of the surplus-and taxable-income of the country is concentrated in aj few specially favored areas.” He noted that until the war, these accumulations of wealth and income es- caped all but a moderate amount of Dominion taxation and the great weight of the burden of Dominion finance fell therefore on the lower income groups. This was so because the Do- minion had to raise the bulklof its revenue by Dales taxes, customs taxes and other indirect taxes upon consumption, which bear most heavily on the low income consumer, 0n the farmer and other producers who were not pro- tected by tariffs. The poorer a man, the larger his family, the lcss protected his mar- ket—the more heavily this pre-war tax struc- ture bore upon him, regardless of the prov- ince in which hé lived.

Mr. Bracken cited some significant fig- ures in this coniicction. the Dominion tax levied on the higher income groups amounted to only $64,000,000; succu- sion duties to $35,000,000. In order that these groups should enjoy the advantage of low taxes, the farmer, the worker and all other low income groups paid a large part 0f the $112,000,000 in customs duties, $52,000,000 in excise duties, $144,000,000 1n sales taxes; they helped also to pay approximately $250,000,000 in real arid property taxes. .

That is not the kind of thing the people of Canada want to return to. though admittedly It might be a-Ivantageous to the wealthier provinces. Nor is it much inducement for the “have nots” ti. be told by Ontario that the issue is one of provincial autonomy. This point too was raised at the i941 Conference and answer- ed by Mr. Bracken in words which are worth quoting at this juncture:

“No doubt it will be argued that the right to impose the income tax, the inheritance tax Ind the corporation tax is a provincial func- tion: and a oalt of provincial autonomy. But proilincinl governments do not tax for the mere sake of taxmg- they tax in order to get the revenue with \\'l‘.lL‘ll tn pay the cost of discharg- lng provincial ‘fitnctiom of government. If, however, in lit!‘ of these taxes the provinces are relieved of certain costly responsibilities and a’: the same time are given an adequate alterna- tive ‘source \f ffYEﬂlI€~-0nr which is not given '01‘ withheld at the will of the Federal Govern-

Until World War II ‘

merit, but is established by law in accordance with a certain formula-then the alleged loss of autonomy arising from the transfer of these taxes is but a technical and not a real loss.” The same view has been expressed by Prime Minister Mackenzie King. and for once with‘ commendable brevity. “It is/recognized," he said, “that the substance of provincial autonomy will become univ a shadow if provinces are not in a position 1o discharge the financial obliga- tions without which the other duties of gov- ernment cannot be performed. T he best way t0 preserve provincial autonomy is‘, to maintain provincial credit”

That would seem fairly. to represent the case for Prince Edward Island, which has been going behind t0 the tune of half a tnillion dol- lars annually under Liberal financing. But with Ontario and probably Quebec and Brit- ish Columbia insisting on a return to dual tax- ation, we shall probably have t0 fall in line, and accept what subsidies 0r handouts we can get to offset the inequalities of an obsolete fiscal system. That system-again t0 quote Mr. Bracken at the i941 Conference —- would appear to have been based unalterably upon the biblical statsmci-t: "For he that hath, to him shall be given; Mid ht: that hat/i not, from him rho/l lie taken azuay even that tvhiclz he lull/i."

British Labor Policy

In a nutshell, this is the British Labour Governmenﬁs policy, as outlined by the Rt. Hon. Herbert Morrison at the Canadian Club luncheon in Montreal on Monday: “We have decided to include in our economic planning for recovery the public ownership of certain basic industries. That is the polio; of our Labour Government. It is, I think pretty hard headed and sound commonsense. Some of those industries such as coal, iron and steel, and transport are in pretty bad shape. They are def- initely a drag on other industries and hamper the efficiency and enterprise of trades and industries to which we look for rapid, bold, and private development. They were not even mak- ing sound margin of profit. Whether an in- dustry is run publicly or privately one meas- ure of its efficiency is its solvency — another measure is its service. That I think is quite a good politicaLprinciple, and. as it also happens to be good busiress practice. we shall no doubt make a success of our experiment in national- ization. After all, very big profits are not good business because eventually they lead to loss of expansion and stalemate. And losses are not good business either because they lead out of the picture altogether.”

.—tiDl IORIAL NOTES-

The Prime Minister is following the ex- ample set by the British Prime Minister in in- viting the Leader of the Opposition to accom- pany him to the DCKCOJTOQICTQIIR.

n1 a:

Again Prince Edward Island leads the way-first in peace and first in war. We have the highest percentage of women workers in Canada. The average per province is 25.3 whereas we stand 28.3. ' '

i I U ‘l!

Even if tht-‘Russians have improved 0n the atomic bomb, it does not necessarily fol- low invention will end there. The next import- ant discovery on the part of scientists no doubt will be a means to render all such bombs innoxious.

n: a- n- 4-

According to the regulations for the ad- ministration of "the city's open-air skating rinks, adults will not be able even to steal a free skate there. It is going to be a case of be taxed or be-doomed.

a n a n-

How many unpropertied people have paid their head-tax to- enable them to vote at the forthcoming civic election? Apparently the ris-

ested to induce them to register as voters in considerable numbers, thus leaving the selec- tion of Mayor and Councillors as heretofore largely in the hanéls ‘of ‘property-owners.

An A. I. F. officer at Mindanao, Captain Robert K. McLaren, of Bundaberg, Queens- land, successfully oberated on himself for ap- pendicitis. McLaren, a veterinary surgeon, was attacked by acute appendicitis. Alone, except for a Filipino boy, he cut his body open with- out an anaesthetic. While the Filipino held a mirror over the wound he removed his ohn appendix and sewed up the incision. The op- eration took threahotirs;

If Prince Edward Island were not in Con- federation, Canada would be badly off for dir- ectors at the pruont time. Not only the head of the Army, but the virtual head of the State, Mr. Norman A. Robertson, Under-Secretary for External Affairs, and the Prime Minister's chief advisor, owe their origin to the Island. Mr. Robertson will go t0 the Peace Confer- ence. Though bom in B.C., hi; porents hail from here, his father, Mr. L. F. Robertson from Marshfield, and his mother, Flora. Mc- Leod, from Belfast. Over and ‘above we have to our credit the only Prince of the Church in Canada, Cardinal McGuigan, who hails from Hunter River. Again in war and peace, Prince Edward Island lends;

i

Napoleon III of France died this date 1873; a nephew of Napoleon I and Josephine, he was as ambitious as his uncle but lacked firmness and dccisiveness in his policy; u leader of the Bonapartist he first attempted to upset the Republic at Strasburg in i836, fail- ed and was deported to U. S. A.l; he made a second attempt in 1840 when he invaded Frlnce, was captured. and sentenced to perpetual cip- tivlty; he escaped in i846, and lived in London till 1851 when the Republic was overthrown, and Napoleon declared Emperor tlte following year; he reigned tillthe Franco-German war ended his. career in i870, when he retired t0 England where he resided till his death: his only son the Prince ltnperillu Ill killed in the 1i In U 1579- ' '

1

ing gencraticn are not yet sufficiently inter- 1r

Notes The Way cumin “mu “M3; nltivni In future ‘fvbafid councils- but will be expected to accept:

q 11 full r0 Iblll . r Gibb‘: Lexicon-Heed: ‘y _st n.

.._._._

Now ‘ﬂint he Ontarlo “‘ _ Gonerﬂlﬂ ant ha: under- taken to protect the public against lotteries. raffles and bingo genres, how about somewhat similar pro- tection nanlnlt green pouches dls- Rulned under rod leno? -Bnntford Expositor.

Mr. Ohumhlll’: holllty wlth World: ldellizht ul all, out of office ls n t- Bpenkln of Admiral of the Fleet. 10rd» eyes, and thé 1°" the R-oyll Navy experienced 1n his death. Mr. Churchill snld "he embodied Its trndltlons and

renewed It: slot-Ion." and In hlm be W141

“the fire and force of burned." There beau-Ottawa Journ .

vnllan ce

A rnllroud com In E runs what Ls calls”: --w1.i{£'f§§l‘t'l lPeolll"; 1t ‘carries no passengers and every time n bump Is hit. A splash of whitewash is dropped t; mark the place for a repair crew, If such a machine were put o Bome of our war-neglected high-

rueT icnaintorrerowu oliARdIAN

1- Enxllsh at ml a1 _

II Drﬂs

‘PUBLIC FORUM l

This column h oinn- lo» l u» dluounlon by corn- lpondentl 0! llllﬂﬁnlll Oli ' Interest. The Il i Gum-dim does Int nonun- |

u, Qgzlzzniho oplnlon of

ram. AND 2.0.

Th follolng letter lrfmlnn aotzxffiamewofttieﬂouiftlonhoo-

1-. Sty-My attention bu been call- edtnnletfextnyoiu-Iulteotllteo- letnber 28 from Mr. W ‘MRI-TOGO? solddiar. The writer um letter make; some mtaementa lﬂbﬂlllb ondlt-lons In Prince Edward

Island which are so far from the w; sboiﬂd

_ facts ﬂing; 102E011; readnn tru . um lflwumﬂhly lfamlllar with conditions then and have recently paid the Island prov- lnce A two-weeks’ visit. To say nhattntlustowzuofl-‘rlxtceﬁdwnm Islam one In five ls "tlsht" Is ab- solutely untrue let me glve you | two facts. _ ' On October 8 111st. the Dominion Government held an auction nulls of tine equipm it of 1m airport. The est-minted the attendance at

beween five thousand

and wa , th Id b _ ".53. 063213.22... £i..°i‘<°i..ll2§ 5.‘... Into $.11??? ‘dids-“iisdﬂ

Whig-Standard comments.

The church ﬂint Interests Itself In the welfare of the young folk 0f its district, that does What It can to keep them off the street; and out of evli company that helps them organize and carry through picnics. hikes, l ortlng events, concerts, plays—at the varied actlvltles that appeal to the eﬂefletlo. complex, hard-Io-satlsfy youngster of today-and that

preaches to them and teaches them 1n

too, has a far greater cIlIm '0 tax Ixemptlon than the church that merely preaches to those that come to It. --Vur1coliver Province.

A woman has dled on the Island p! Syke at the age of 10s. There u no doubt about her age, because she llved on that island off the west const of Scotland all her life, and her birth is written In this records of the parish. She was so old that she had talked with men who had fought with Lord Nelson at the Battle of ‘Trafalgar which took place 140 years ago, and men who fought at Waterloo n few Years later. Life ls placid, if some- times hard, on the island of Skye, but It has tha_hlghest percentage of Bled People 1n the United King- dom. Another woman on the Island is lot-St. Thomas Times-Journal.

It's Mr. Clement Attlee’: prlvl- lege, of course, to worry about the future of England, says Colllerk‘. But we recommend to him the welI-furred and tradition-cleaving lady-elderly-who marched sturd- lly Into one of New York's busiest bookstores recently and purchased n book which In 300 pages made It clear that the author had dis. covered the British Empire was 1111 washed up. Sh» carried the book gingerly to the nearest waste- bnsket, tore each leaf out down the middle and finally dropped the covers ln after them. Then she carefully wlped her fingers, said, "Nonsense," and departed trium- phantly, feeling ever so much bet-

er. ~

The prlce control nuthorltles In the United States, told so often that release of control would not mean soaring prices and perhaps inflation. decided to try an experi- ment with Iuke boxes. They took off the ceiling and overnight the prices of Jlike boxes doubled, rls- ing from $250 to $500. Satisfied the authorities restored the ceiling. We could view with n considerable degree of unconcern even 1s prohibi- tlve prlce for juke boxes, but the Incident does show the danger of releasing controls over goods much In demand-and most goods are eagerly sought-until produc- tIon more nearly matches the maple’: desire to buy, and not less

portant their ability to buy. - Ottnwa Evening Journal.

Vary few of us no lvuro of the remarkable advances made during the war I.n the elaboration and perfection of calculating machines. In Britain the‘ Department of Scientific and Industrial Research has produced several which are spectacular In their performance. o: example, n Government de- partment recently wunted a table of figures for use In an urgent and complicated problem, and set mathematicians to work to revise such a table. After some time It was apparent that the job would take a very long time to comnlete,, and after further investigation It was discovered that It could not be flnllhed by manpower In any- thing short of three hundrei years But the department nppenleg. to the D.B.I.R., which nt to wor It once, and produced the wing

pleted table In fifty hours, wit every figure checked for accuracy —Peterborough Examiner.

The hot In Int only n fool, a lunnt c o: a drunken __ d1‘ n motor vehlcle In winter at l speed which don not allure In- stunt and complete control of the cur or truck. On Icy street: the Ion] speed lImIt should IVB no

place 1n the driver’: ha Itl. Ten -

rnllu an hour, or five, on a city street In u (Inn orou speed If tho vehicle not pupal! on It: brake: wthout akldd m-Porhnpn the police could be more vlqllunt

bortiecythat not a single case o! runk

d ~

This was personally oonflnncd Io me by several persons who had at- tended It. A lendlna citizen of ‘Charlottetown told me that: durlrq , the Olrl Home Week celebration last ,su1mne libero were eighteen thous- and visitors to that dltv and that the oowsﬁon was remarkable for the almost complete absence otl drunkenness I weaves: tbs/t siren munitions wuld not

any other mp v u, except Perhaps In local option areas

If your contributor» had studied the situation he would have found that Prince Edward Island has lea crime oer population tbs-nanny other nlmvimce For instance. the inst report. of the Bureau of smtlsttcs shows that In 1942 Prince Edward Island's share per population of convictions for all uﬂmeg was 4.966. It. actually had only 1.702. The ymr 1942 was not exceptional Sunllar oondftlons have prevailed year by year during the nearly half century In which Prince Edward Island Iias been under a prohlbltorv law In that year (I942) the report. shows not. a single conviction In Prince Edward Island for any of the followlnlz offences: Asauit 0n wife. assault on faintly. desertilon pd children. wtfi- desertlon. non- support of family. seduction or rape Merv one knows the close connection between these parlrlcu- lar crlmits and liquor drinking When describing the paradise-t?) of Montreal. your corres-cordent forizot to note that last summer In six weeks the R.C.M.P. seluzd flurry-six stills In the province of Quebec and that conditions of gambling, prostitution and bootleg- Rintz In Montreal had become so bad that. a group of public-spirited citizens have demanded a judicial Investigation i It is obvious that your corres- pondent lust does not know the facts with regard t0 Prince Edward Island and Mon-treat. Sir. etc.

I am,

JOHN COBURN.

Secretary. the Canadian Temper- ance Federation. Toronto.

t7 _£§° oeﬁﬁmoz

WHY NOT PRAY‘! Wltihixi mom's radiant lighted dawin.

iWeII knowing of the many gone; And kno not, how many more, Stall come fore you leave life's

more- WII1 you not. pray? IWhhIn In: nooitdayb ﬂea sun. ‘s wor no onger- gtm‘ And cggglng with n. heart con: B? For cleansing from sln’: awful blight»

' WIll you not pray!

Within the umsevs glow at eve. , See thou f-Ils wonders-and believe: There In the radiance of that. light. Where natzure about; Hts wondrous

might.-

Wlll you not pray?

Wtthiln night's solemn silent, hour. Where myriad stars bespeak Hts

wiuuffo heavenly 1mm swept And knowing well that God 14

mar- Wlll you not, pray’! Ten housand mini wmild dim thelr

Ilglt Before owl's molecty and nvlgbfz. _ __ —JOI'II‘I 01 "I115 LIIIOI."

WOMEN ENIIOL IN FISHING SCHOOL BOBTIUN, Jan. ‘l —- (OP) -- IDBWHOG "WIIHIIWMII

Ioltnnhnl d you drutber do or Iojlshlngf" by

strum-for tho

I r ve ting lccldentl. The dun- m well n curls argon: dflver should be Jiecked up I3 ‘ma, mmblzlmfscnli “Id m. n1 . when 1t 1| polllblil, .be- "c l‘ Y‘ ~ ° °Y-

for; t e accident ha punk-before KmW- "l" l5 W1" “V m": somebody u 1:111:41. Nobodyhlwany gteﬂmhmll-lt-Wlw I - "M 1-1311: to nu ‘tithe publlchl a: u; or Igwhm rm,,m m h a manner wh c put: t e l l o wane“ we new ‘mun: gum,

other: In peril, and the molt rig-

orous manure: for the public Infe-

ty are jultlflod- Indeed demlndcd. town Journal. ,

‘A blow m» lmrrlod m; m ban struck by In. Julian Kenn Gol- 11m In l Brttlrh court of 11:. The

In the an a hul

tlnuhnrn com Inbred, tll t married In I h w! '0 parents nloved In. He tried all sorts o! h lltl, Including Iuvhtg the‘ house hlmnlf to m - to

moan uthflctl * to learn that .t 0y IIIIYI rI Ms u welt In the nee uftfto

tom. H ‘

will be luccenful.

GBTAPO KILLID POLISH IAVANTI WARGA-W. Pohnd. Jun. I-(CP)

— 4d!“ d Pollld’! GOM-

‘H00.

' How

,3 “u

Q01 duplicated l0 "Q11 n

' William Wallace, the “Little Prln-

Our Potato Growers _Are Treated

(sum John Triumph-Jamal) Potato ‘IIOWOPI, whose

i‘ 5

result. lﬁlf of our farmers poor crops, have loot

bQcp/IIJO me mlnlcnum or toes In th Unl- tg Igrfgrotaisbog; the emul-

mnmorcel IWWI" boestn

In season when we have a short- agolof ta and the United slam as n surPYllB

least ﬂuff itmlfot 1v , to the . YD ' “Mo! tffev way our potato Crow"!

have fared under government, con- trots

And, while price cc hi!" fgvgnlgd Ihﬂn IIOIYI E8111 ﬂny‘ hing like the amount they m-lsht- have earned through the war - 10d, tlhelr requests or n price -a robection extended to P1115‘ ﬂtcnll); all other groups of fnnn 91'0- dimers — have not been art-riled- The powers at Ottawa have swb- bomly evaded their appeals. and have tried w say ﬂint. I they We" given a price floor. everybody Wollld q, mm to growing, clear across gonads, with disastrous conseq-

“Tgfains United suites manage w have a floor that. Is higher than our ceiling, while our officials continue

e that even u. low floor under potato prices ls an Impos-

sIbIlIty,

B

Tower Doors Qpen Again

(Globe and Mall)

Another a bol of wartime re- strictions d appeared from the Ilfe of London on New Year's Day, when the Tower of London was again opened to the public. It Is said that visitor: took great ad- vantage 0f the opportunlty and flocked In‘c:‘oWds t0 see the anci- ent fortress. Not all the sights were there-the Crown jewels will remain In their hiding place in the North of England until spring- but the collection 0f armor and the Instruments of torture were to be seen, and, of course, the col- orful Yeomen of the Guard, the famous Beefeaters, stood forth In all their glory.

The Tower mﬂered n little from the bomblng, but the damage was relatively superﬁcial, and mainly In the more “modern" parts.

The Keep, which Is the most familiar feature of the group of buildings which are fort, palace, prison, barracks, milseum, and tomb of many famous people, Is one of the chief links with the earliest foundation of the British nation. It Is saidithat Julius Cae- sar had a fort on the site; Alfred the Great may have built another. The present Tower was founded by William the Conqueror in 1078. Some claim that It is the oldest continuously occupied military es- tablishment In the world.

For many centuries It was used as a prison for distinguished per- sons who fell afoul of the dis- pleasure of the Sovereign. Sir

ces," Slr Walter Raleigh, Sir Tho- mas More, Anne Boleyn; Princess Elizabeth, later the great Queen, and many another were Imprison- ed wIthIn Its storied walls. In recent times traitors and spies have been Incarcerated there. Lleut. Norman Bnlllle Stewart, the Guardsman who was accused uf selling vital Information, was there for n time a few years ago. In this war only one spy, dosef Jakobs, was executed In the Iow- er, as against eleven In the last wnr. This week lt was revealed that Rudolf Hess was there for three days after his historic flight

IIIIIIIQIJ

IAIPS lllllll IIESTOIIEII .

‘A tummy our!!!“ 1n- blah fr; "amen... O - , mlswlllratorognyhlrh

i l El

jg “gym l.

5nd Ilclltolllll Dlhlltlo Ill" l “ﬁt. "ﬁntﬁﬁ". "It % no can be nun-ml It the‘. regal“.

Got bottle I048). PrIOQ 00,002.!" III 50MB.

OABBY STOMAOII! BELIEVE!) who In troll

Y

.5’ § E O 8 5 a IQ?! H’

from In b functional stomach, Improves the n Ito. Don't delay. Order your bottlo today. Prlce $5 cont-I.

Atkentlonl Just roulved n shipment of up- ll- ea. All dun.

uctIvIty of the g n‘ and ,

to-dlfa Tn:

TIIE 2 MAGS

1 IID Great George Street

l 4

4

IIIQYIIIIJ .

3w stable of Henry the Elxhth’! P

Y.

The British people treasure these survival: oI‘ their past. They form tangible links with the people who made England great. They en- shrlne the shadowy episode: n: well as the glories. All go Into that fascinating record of humanity which men call history. Little of It reﬂects greater credit upon mankind than that made by the people of those small Islands be- yond the" Atlantic.

VANCOUVER, Jan. 8 —(CP)- Population of BrItInlt Columbia. u shown by nation-books Issued. has soared to a. new all-tllme peak of ?£29'l—-a ualn of 63.381 In the

year, It. was reported today by Board.

the Pnlces

i

*:conrtrrr INSURANCE ss:nv|cr'*

\-

Agencies Ltd. miw 540-541

to England ln'l041. They kept hlm ln n loft which was above I

‘- Agent ' I44 Richmond St.

QUICKIES

‘i

E. R. Brogw & Son

Fire, Auto, Life, Accident, Sickness and Plate Glass Insurance = - at Lowest Rate

at ‘Summer-side. D. O. Stewart

Charlottetown

By Ken Reynolds

“imam 6.1946 » Professional (tariff ~ GAUDET o HASZARD

—4. BIIIIIIILUOIIGIIOILKIIIIK,“ ‘noun m mm

Iﬁﬁinhrféfbllfrtfﬂd.

Oonulllnnllulkotoomnunoolli ohlllduhllVllsﬂl-l ..

NEIL W. HIGGINS § l

Chartered Accountant 144 Richmond St. . . Charlottetown Tel. 589

Harrell-rid Company CM LOQUZKIII

- D. F. ARCHIBALD

Intent Trust Billing Charlottetown

211131.10 srnivocnnrnug‘ wmféﬁfsw g5] W55 HELEN GIDDIN

Telephone 1800-! . 0. Box 458. _ Oonnnght Aptl. N0. I

n. a. DOANE a 120T".

Chartered Accountants s: 01-11mm Shoot,- Charlottetown

bane M80 u; 341 Randolph W. Manning, (LA.

v vvv W

McLeod & Bentley

w.‘ u. autumn. no. .1. n. nun-run, no.

Bun-Intel's and Attorney-gt Law

in Prlnoo ‘w...

Y vrvv

DR. A. R. SMITH .' nmlvrisw

115 Grafton Street Office Hours: D to l2 - I Io I

Telephone $284.

ALEX W. MATHIESON

Offloo: 90 Grout Gown Strut “NR! I0 Mun Collection

BAR-METER SOLICIIOB, IDO-

PALMER & HASLAM A. LLB.

. ITO. ' .*~"=..~....' rater": er"- ‘ MONEY TO LOAN l5 IEO. Io: ll

‘I

J. A. McGUIGAN, an. NOTARY, ETC.

BABRIBTEB, SOLICITOI DURRIE BUILDING

M. ALBAN FARMER 1m. um. i MONEY T0 1.01m , suuisnrn. soucuon, no. cnmmrrurowu

Canadian Bank o! Commons Ill; BELL 8: MATHIESON Burl: .. e-nrrr- - D. L. MATIIIISON, 1.1.3., 8.0. Attorueyu-ut-hw LOANS 0N CITY AND IAIIJI PROPERTIES 1 COLLECTIONS llt Mahmoud 8t. Charlottetown, PJIJ. H. F. McPHEE, B.A., KC. NOTARY, ETO. IIARIISTII. SOLIOITOI

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