‘ ere collected from very low those who pay the premiums can hardly be ex- . pected to pay the sales tax as, well. The sales rcpt i: open to the further objection that the tax hi5 pyramided because, if it is collected from

A n. oiuniormowit tiiunuuii

alumina om: iionnllll in I881) Authorized u eeeond Clan Mail. Poet Office Department. Ottawa

Praaldenti W, Cheater B. Mel-are, nu. Viee-Preatdent: l. l. Barnett, IJJ. Qeentary: Irene Col. D. A Maektnnon. 0.8.0. lditor and Mllllllll‘ Director: I ll. Burnett. FJ-l- Aaaoeiate Editors: Frank Walker and

a Ian A. Burnett.

Hie Guardian may be flstained at: Hob loaaeeo Shop. Mooeten, N. I. The News Shop, Moaetun, N. B. George McLean, Pit-toil N. 8.

Walker's White Spot. ll Salter St" Halifax, NJ. Metropolitan News Agency, i348 Peel SL, Montreal United Cigar Stores Chateaa Learler, Ottawa Ont.

B. Altiten, lard Skin's Hotel Ottawa, Ont.

J. Fine. 354 Bay 8t., Toronto Ont. Wolfe's News Stand, Budbnry. Ont.

Old South Newu. Cor. Milk and Washington Stl»

Boston Rowling's News Agency, Times Building New York.

"The Strongest Memory is Weaker Than the Weakest Ink."

SATU KDAY,

APRIL l3, 1046

____.

And Sales Tax

Dr. Latiimer

llr. lnittiiurrs report on ilitixililtlil in l'riiicc Eduard lslnuti, which nus tabled ill tlit: Legis- ‘nture and recommended to tin; scriuus atten- jon of the incmbcrs, has already bccn favorably reviewed in these columns. its (lo-odd pages are Cfilllllllctl with valuable facts and figurcs. lt is only when the rcport gcts anxay from facts and figures that the compiler finds himself on questionable ground. .-\n instance of this is the reference on page 53 to sales taxes, which would seem to have been inserted for some purpose other than of imparting unbiased in- formation.

The sales tax is what is known as a re- gressive tax; that is to say, it takes a larger percentage of low incomes than 0f high ones, in tontradistinctiou to progressive li1X€S—-5\1Cli 35 personal income and succession duties-which take a larger percentage of high incomes than of low ones. The sales tax is levied on all com- nlotlifics not specifically exempted, and the rate is 8 per cent. It is rclutivciy simple ‘to collect because the taxpayer doesn't know, or forgets, that he is paying it. But it is really the most burdensome of all taxes on the poor, and many countries rcftise t0 resort to such an expedient 0f raising nioncv except under dire necessity.

i)r. Lzittimer, however, docs not appear to share- this vicw: “A sales tax," he says, “is based on the principle ofbcncfits received. This is 2i good principle. This tax is the only tax that will reach some people. This is particular- ly true of the spendthrift. These are the pep- ple that it is impossible to reach by any other method than a sales tax. Spirits and tobacco have both come into this category and have and do contribute much to public revenue in certain places. ti: these items.

further particularly On luxury articles

amusements."

if it extended only to “luxury articles argument

and amusements,” of course, this would be plausible. But such is not the case. \Vhy, then, this spficial plcading on behalf of sales taxes? cat out of the bag when he stated, in discus-

iion on the lisiimiitcs, that the Provinces were reciting zit the Ottawa Conference to obtain

widcr powers with regard to sales tax imposi- tion.

that the Dominion (iovcrunieut has any inten- tion uf quitting this profitablta field.

The Sirois Commission, which made

diffcrcnt conclusion on this matter. that in the lower income groups the 3 per cent saics tux "may he estimated as taking from 3 i-z per ccnt to 5 1-2 per cent of income, dc-

pcnding on the distribution of consumption."

That is a pretty big slice to take out of a poor man's ivage‘ on the off-chance of getting at

what Dr. lsaittimer calls “the spcndtiirift." The

percentage would, 0f course, be very much

smallcr in ihc higher inconic brackets, not to ~ mention the fact that the average low-income family is larger zind actually consumes more.

and pays more sales tax on food and other nec-

essities than their better-off neighbors. This has been adjusted to some extent by family allow- ances; but the sales tax was in existence long before family ailoivzinces, and it is the prin- ciple of the thing that Dr. Lattimer professes to

There is no need to confine sales taxes Recently the list subject to sales tax has been widely extended. There is no reason why it should not be extended still and

Pcrhaps Premier Jones let the

Then, presumably, we shall have‘ double tales taxes on nil kinds of commodities as well as liquor and tobacco; for there is no evidence

a much more exhaustive study of the taxation structure than it was possible for Dr. Lattimcr and his associates in make, comes to a quite It finds

ii i! 111W! 911*. “ti. 4M make it a desirable component in a tax system.- Its indirect costs are llizii- ill min: on consideration’: of equity and efficiency must, therefore, be 19w, In p3,. ticular circumstiiices it may well appear to be the least of several evils. The Commission ap- preciate: the full strength of the argument against the ‘tax and hope: that it: general ncom- mmdation: an of such a character as to remove any demand, for it: imposition except by the Dominion.”

Alas, the Sirois Commission recommenda- tions have been thrown overboard, and it is precisely the opposite direction in which we seem to be heading now.

The Best Regulation

‘A Federal order-in-council has given City Councils legal power to give priority to essen- tial buildings and t0 stop or delay non-essential construction.

The order, says an exchange, is a well- intentioned attempt to abandon long range cou- 'trol of building operations and to place re- sponsibility on local authorities. It may be doubted, however, whether it will do anything worth while to improve housing conditions in this community.

Building shortage is a matter of labor ziud nnttcriais and prices. If price ceilings are too low, materials flow to the high-pricr» United States market. If wages are not high enough, inc-n are not attracted to the woods and supply lags. The bcsr regulation would be one WlliCll would terminate all regulations and let nature take its courst.

i-EDITORIAL NOI [ZS-

The ground-hog proved a good prophet this year. '

‘ . The development of trade between here and Newfoundland, and between here and the

tllagdaicns goes on apace. 1i It‘ it!

d! Ill l!

The approval of the “loan to Britain" was a foregone conclusion. As the Finance blin- ister Ilsley well said it is in no sense an act 0f

charity but an investment in future trade in which Canada will share full benefit. a e a v Joseph Ramah, English inventor and

mcchanician, died this date I814; invented the hydraulic press, locks, and the first machine for printing bank notes and other securities and bonds. i Train delays Thursday were due to two im- usual happenings on the mainland-(l) the special conveying our new Governor-General and his party to Ottawa, his train spending Wednesday night on the tracks to prevent thcm experiencing “the rocky road" to Ottawa dur- ing ivliat should be their sleeping hours; and (2) a brides’ train with some 900 ivorncn and children which was given right 0f way uvcr ordinary traffic.

i i I

i ‘i i

A big natural increase of population has its disadvantages. The rate of infant mortal- ity in Quebec is “higher than that of the rest of Canada combined," it is stated in a report issued by the Quebec section of the Health League of Canada. The report recommended establishment of a maternity centre at Miseri- corcle Hospital, Quebec City, under expert sup- ervision, “as a means of combatting certain private maternity institutions which are inade- quately organized and supervised."

i 1F Ii

Final tabulations of the election votes for seats in Argentina's congress showed president- elect Juan Peron will have the largest majority of any president 0f the republic—109 of 158 seats in the Chamber of Deputies and at least 26 of the 3o Senate seats. The oppositions 49 cicputics will be less than the one-third needed to uphold any possible presidential veto. For the first time in 40 years, no Socialist candi- date won a scat in either house.

Ill i ll l! No single aspect of the new British budgct is more significant than the‘ provision for rc- pcal of the excess profits tax. With ivartimc justification for the virtual confiscation of all corporate earnings over and above the accepted basic minimum gone, even Mr. Attlees Labor Government has had to pay homage to the in- centive principle of free enterprise.

1k it Ill '1'

i\lr. Pouiiot, .\I.P., complained the tnlit-r day that Hansard had quoted him as having said, speaking of Colonel Bovey: “The mafi who makes milillle peaches." "I did not say that," Mr. Pouliot declared. "I said that he was always making molasses speeches-sticky

be defending. speeches for his own benefit." Now that this

The Sirois Coinniissicm report goes on to question has been settled, Parliament must be lay: “Various aspects of the sales tax breathing easier. were brought under discussion in the pub- " ' "

lic hearings. There is _a strong use for the pro- gressive elimination of this tax, partly because ~ii is a tax on costs, partly because (except in g-tlic case of very low incomes) it is regressive, premiums income groups,

partly because, if social insurance

oimtifgctprer, each subsequent dealer in en he?!“

ultilfliG¢

the the ity. taxed calculates/his profit on, the ch, he pays-p price which includes The effect is that the tax, which 90l- Govertiment f1 given percentage , eentfof ‘the minufacturer'a_ price,‘

“I believe in a system of universal military training," LieuL-General Guy G. Simonds ‘said the other day in Toronto, “because, its I say, it is the most democratic of all measures to provide the necessary defence for a country, if and when it ever again has to face the ordeal

recognize the principle thlt with equal right: mutt be sharediequal responsibilities, and that when the nation is engaged in a iife-and-death lstruggie the whole effort of the nation must be put into the 90:1 forllctory."

‘The average family _in Quebechas 2.8a children compared with llravefige of 2.35 for the whole Dominion, itwlrreported" in e re~ tum tabled in the Comnioiis‘recently'for I. L Gauthier (L-Nipiuiog). The return, com- piled for family allowance payment records.

N Mead.

' just after

of war. . . . I think in a democracy we must m

A Japaneee volcano, now in erup- tion, can be heard 20 miles away, doubtless remindlnl the natives of Tojo in his better days. -Edmonton. Journal. "

Some critioe think that balancing a budget i: as simple as the late Blondin’: stunt of crossing Niagara gorge on a tightrope. But tightrope

walkln has gone out, and so hae this other be nclng feat. ~Ottnwe Citizen. .

“There la a [arden in her feee. where roses and White lilies blow" wrote Thomas Cnmplon more than three centuries ago. The poet must have meant to write “on her head" his prophetic vision of this Springs new hats. —St. Louie Post-Dispatch.

Beam have played their part in the development of Canada and beans still are beans. In the old days beans and pork were thé main ltgms c-f the menus in many a logging camp Out of these camps in the Spring came large numbers of men each [it as u fiddle and as hard as nails. In these days when there are fcod scarcities it might ;be well to try again a more lib- eral use or hcnns in the diet. If present-day cooks would serve them up in a variety of ways they would take the place to a consider- ablr- extent of other foods to which we have become addicted and which may be +1 short supply. —F'0l‘l Wil- liam Times-Journal,

Two of Englanifsfiiukee llfivit‘. 5|- multanec-tisly announced their en- gagements, The Duke of Rolland. who is 26, will marry 21-year-old Miss Anne Cumming Bell, of York- shire. They met at a ball last year. Miss Bell was at school when war broke nut and, after working at the War Office. joined a nursing ser- vice. The Duke of Rutland served during the wars with the crack Grenadier Guards. His home is at historic Belvolr Castle, Grantham. He succeeded his father in 1940. The 10th Duke of Northumberland, 31 is to marry 21-year-old Lady Elizabeth Montagu-Douglas-Scott elder daughter of the Duke an

Duchess of Buccleuch and Queens- bury, and a niece of the Ducheim of Gloucester. -Loridon Dally Mall.

The small but ever presume mi- nority which is continually seek- ing to undermine the frfcndy rela- tions existing between English and French-speaking elements tn this province was dealt another blow when residents of Sherbrooke went to the polls to elect n new mayor and chose Alderman Bryant. For the past half century. an unwrit- ten agreement has exist/ed in Sher- brooke, whereby alternate two-year forms were given tnEngllsh and French-speaking mayors. The agreement, ho-xvevo; is not hind- ing and the elcctorate could have as easily elected the French-Canad- ian candidate. But, instead, the French majority chose Alderman Bryant, thereby signifying its will- inrzness to crmtinue the agreement —Quebec Ohronicle-Telegrapli.

A driiutlc. an for minimizing accidents in t e streets of Edin- burgh is lo he discussed by Edin- burgh Accldvni Preventicn Council. The plan devised by a member of the council Mr. L. Gordon Sande- man envisages recommending to tho town i-oiincil the abolition of trams in favor of buses, the re- moval of all electric standards from the centre of streets and the pave- ments the removal of all street la- lands, the proper marking and il- lumination by night of pedestrian crossings, the erection of railings alongside the pavements of narrow streets and at all street corners on main streets, the replacement of all wood and rubber blocks by granite blocks, the education of school chil- dren to walk rather than run across the streets, and of pedestrians to walk on the left side instead of. as at present. on the right side of pavements. —Edii:iburgh Scotsman.

Japan in reported rfiairlng its first movie in which Japanese actors kiss. To manv Americans acclimat- ed to the fndéout clinch this news will come as a surprise. But it's true. Except for the few who have teamed to imitate Occidentals, Ja- panese have not known the custom of expressing affection by kissing, And there are other peoples also who have their own way of tlniflll or not dnltnr! commonplace things Americans and most Etirrvpi-nns lake for granted. Somc don't shake hands, Others urt- e-mbiirrnssed if seen eating, Still others must never look at their mnthers-ln-law - or- lgin, no doubt, of that particularly overworked breed of humor,, the mother-in-law joke. There is a timely world lesson here: If peo- nles acid nations rim differ so great- ly in homely customs, should we hr- discouri-itred if ovr-ryone does not at once grasp such intangible con- cepts as democracy, progress by compromise, and tolerance of min- orltlew But hack to cinema osculn- tion. We've lust wulkorl ulont: movie row and we're half sorry we brought up the suhiert. Th" Tokyo mnvla neonle never should have

in: business. They didn't have to. __C\1rlgt,l'nn Science Monitor.

\

In these eiryecraping tropical eit- les you learn that the Latin-Ameri- can siesta makes sense, Francis X. Martinez writes in Holiday. I had planned a busy schedule in Bo- gota. Despite the lazy feeling that steals over all new arrivals, I tie- terimtlnedly racetli’ t? and frcirnh ap- po n menu, as were a time. At siesta time, when the streets were stilled and all of Latin Am- erica had retired for the three- hmn- mlddle-of-the-day rest, 1 bus- led myself with paper work. In the evening; there wan entertain- ment by friendly Colombians. "Slow up," they urged. "Don't smoke lo much. Cut down on he coffee. Don't you know u: eat-t beau falter at this a! tilde! You must

ow time for your eyttlu to make atijuatmentl." On the liittli day it haptzeiied. I was about toatep nto acaJlykneesbu . e le- i ua cab tiger helped the back to t e hotel. the way he ban

me some advice I hula chance

bed.

rugwcnaaiorrcrowhigiuisfioiau . i g ‘ i Notes By-The Way

not started m this v-r-llulnirl kiss- m

Eider over lofthe next threb ill?!

PUBLIC FORU

M . nus dole-s a oean to- . i A , _ .., s- ---»- ~» ~-- .................. ...... ..=.=.- ti’. 3.‘."..‘?.Lt..‘£ mm; MM,,,,,,,- " - ’ ‘ Ouardiaailonootueeeaaar neculetnOliarlottetown f‘ i lilvflllollofieopinlon of fiotwor ‘meyoief _‘ m" a - V» m“. r Ms M's» m mo? cums: an not or i' “l, w ,5, a a,» . .. n. g, n an arenas. mo r. a r. woman could emu‘ g lgmwm,,,'\,,,,g“gg,, o; m, MW?“ --—- ' I" “WWW?” were i470 late. rt woa Bin-How many women of Prince and factories. by Qmqfl Iflujfljg and Edward have seen or‘ In the brief time w Quays-urge Que-bait econ.- i-hvllohta martielebvllat-gtvente pqkh Th,‘ mguujmw,“ 1m thew Hatton. that recently appear- n“ o; m, ‘u, M; m, “m, m; zgmia ‘gltaewdqanadian Preee. This m4 g3; dam, whoa.“ -"....~.:~*r. so o” ‘i=- Wim“ ° '-‘ ' . . uinan er in slow 53mg into iiionsti-ota It Oove. cuttb: Burn“ -!l1lDM-..oiithendie."" a1 hyth It mm: difficult m any °"" Went rum- and uuuooio Bay. uutu adien who sit-s down a wel- m” pure can fillegl tablladevery to gisuaiia? W ‘Ibo cm] at 1 suc a eou um. one o 1n , y us Jltflild Minis food to a starv- be but” oinw” n‘: Creek. ins child or annual Yet we either when the remains o! eold bridxe refuse, or ore, to do the one built by the soldier's may still be thing which might help in this gem, ‘ . time o! dreadful need, vlz., m allow we“ m, Another niece of early note le ourselves to be rationedgtn bread. b u° Holland's Dove; near the block- flour and wheat produc . ‘ut-ie“ ' house, formerly owned by Cont. We send missionaries m rqretgn I l‘ “mum! "° 11°“ m“ we’ Holland who was sent bola) by the lands to reach christian ideals, demmmcml? m“ 1°’ ‘Wm? m“ Bri Government "i 1'1 .&0fi'c et vie re use to back them up at. the" were m’ lwlm’ in PM“? l.v after the mend was taken from ome by a dlttle practical Christ- mm“ mlmd the Gaming the Hench. Still/W iii Ind 5197' 13mm my, ,5 “m; with one p,“ torial of March30 deals to counties and town-

slftze of bread. cake or pastry.

Just now, when grave decisions are being made in London and Washington, as to the advisability of rationing bread and wheat, a voluntary gesture from the women of Canada might opinion.

Bread rationing does not. mean giving up all wheat. It. merely means substituting. Holland has

swing public

Pris.” .

m .

leadinl edi

with a difllcuit problem of get- tlm fium help and noludes with the words: “Most farmers claim that the situation is worse today than during the war years." What has the leader of the Opposition to say about that? In the Patriot ofiidamhflwefindnrenortof a brtef_ presented to Prime Minis- ter- Mackenhie Kinl Mid the Oah- inet at the Canadian Federation

i=0 Y-srs/eis’ ~

West i» River» '-

Oove was said be th resort ‘

pirates. and out of canto-In Kidd!

gruefigudrcg; at least. was said to ere.

General Fannim came w the Island after the American revolu- tion ln 1786 and settled on Wbrren Fimn. With him a came Ser- geant Mulch. vmo lived with him or several years Nil- He was the forefether of the several

‘ptrolili osdmsurbtot enutthenien

of When the storm

our mu 'not"'”:ehn1jio“iin. e. sswsttt-miuma... W0 QIYQ: ' ' ‘

lib nieivsiimniiétmin antes 11.019593 flmfly

‘Zfiifi ‘infill;

lhall they honour

oniee and

min. ' MAnt-bevtooetronlandwieeto

out away?

Ourdeodehailnotrehuaton wihile Day and MUN divide»- Never while the of lineet

But the idiesminded overiinzewho quibblecl while ‘l-h died, Shall they thrust for hemoley-