cussicrugloes cuminun Iullslnl Dally (Founded in 1837)

Prodlent: Llest. Col. W. Chester S. MeLnro Vice-President: J. R. Burnett. F. J. l. Secretary: Licut. Col. D. A. Mncliinnon, 0.5.0. umr and Managing Director: J. R. Burnett, F..I.l. Associate Editors: Frank Walker and Llcut. Ian s. Ilrnett. R.C.N.V.R. (Oil-AM o s vice)

the tremendous rsids of the Allied sir forces on European cities. We have read of "seas 0f fire" and “five-mile high columns of smoke," of falling masonry and shattered walls of fac- tories and the like. These were the reports of the pilots snd. observers themselves, but they have always been supplemented by the reports of our own intelligence services in the under- ground movements of the continent. Now, however, and for the first time, it has been possible to send highly trained‘ experts to the actual scenes of the raids, there to make in-

111E (IHARLKYITETOWN GUARDIAN

liots Bylho Way

flu poorest up today i. gsifkrlomthgnwsefvsiofhflu wh Record.

to tip lle oth- —- Sherbrooke

Do You wonder when you h." Fgfldmell the desoimaes and listen- gmt mflll the radio commentators, e cult oi the escapists gains rtleilvéesdherents? — Vancouver Pro- v . »

Taxation of Co-operatives And Corporations By Ion. John Bracken Lender of the Prosreslvs Con-'

servatlve Party From s. Recent Address

CALLING

ON

____.__..___._.

.}1'uNC'01@

FAIIVT JQHNi

I Y o u! § ~ 11.30 an.

When your Victory Loam Salesman calls on you \ g, 00 P M . please be prepared to give him ygur Subscription "Manchu on") '-

Not v “l” that 1ilo°§°§§5§§§s,, ‘,1: “$33,”:- {zligesl runway System in the world.

Weaker Than the Weakest lulc." D fitlilllflwtywly‘. iii-iii

I stated before I left Winnipeg that lttawaisl our lptentipjrgertptlélelg- xa on o co- . lc-lh a mileage of 41,134, it is ex- 33gb! no“ ma; me Government, ff; ‘id ‘"113’ by the systems of provoked by this statement, has C 55a’ me United Stu" d now announced that it DIOPOSBB Rhoda. and u further 1.000 miles 9,0 appoint s Royal Commission ‘r179 11°“? b91118 built for use as to study this subject. That is the cedars designed "° 359mm“? the Government's typical BIPDFMCh t" {lxallgfilhu 01 farm products. ‘its problems. In m opinion its era ord Beacon-Herald. present propou] 15 he most ab. ject betrayal of governmental re- sponsibility that has come to my attention.

There is no need whatever to wait for an investigation by a Royal Commission, or to go to the expense of one. The Government has already in its employ nearly every expert in the country, with- out going out after more.

For many years it did not tax co-operatlves. Some two or three years ago it threatened to do so. And now it hides behind a De- partmental interpretation of its own statute. Why doesn't it amend the statute so as to make it clear that cur-operatives are not taxable and thus correct the state of chaos that now exists?

What are the facts? For three years the Canadian Federation of Agriculture and the Canadian (Jo-Operatives have asked for an’ amendment to clear up the mat- ter. This has been denied them. For three years they have asked for s statement of Government policy. This, too, has been denied them, For three years the Gov- ernment has dodged the issue on this matter. It has stalled around and pussyfootod, and driven the era-operatives into s. state of be- wilderment and resentment. The membe a of the co-operatives have, in many instances, been cle- nied their savings because the co-operatlves are afraid to pay them out in case they should be without funds if the Government

CIIA RI.OT'I‘E'|'()WN

7.00 A. M.

tensive studies on the spot. Many interest- ing results have been noted. In some cases, plants which we had thought were put clean out of commission were damaged in only s minor way. In others, where our attacks had been thought to have failed, factories have been utterly destroyed. Not even the most careful reports of agents, not even the most painstaking study of the results of photographic reconnaissance, have been able to reach ac- curate results.

The Reinforcement Question According to the fill/u,‘ special Cabinet mt-cii isters were rccztlh-tl lui

ruul, last week's ‘l1 absent min- thv’ capital, was

- Roi-monk over- ng such im-

Wu 111' llun\v-‘ inin the ovcr-

Iiistobeh ed um“, highway projcctopwil e n“ as a bottomless

glllffiiybior the purpose Q1

hi: o s for retu i

Th1? ‘Vflllld be alll/illéltihgirvllggmla mimsccnt of (he days of the de- PFESSXOH. when road work was view. ‘"1 as u w“ Of Elorlficd relief. At present, there is a need for more and better highways in the Norm, particularly in the more remote sectors. - North Bay Nugget,

In Russia. John Jones, the aver. use man. u.s=d t b d b

Ivanovich. licfoige long“ llfgd 271:? bear the startling name of Gen. eral Motors lvanovich or Studs. baker Ivanovich, says Newswcglg MllL-Gcn. John R. _Deane, ch19; of the American military 11115510,, in Moscow. returned to washlng-

To NEW GLASGQ I.00 P. M, '

$530 Ono Wsy (Plln f“,

RESEBVATIOPERMA-n, PHONE 540-2061

MARITIME cur . AIRWAYSLum

peas report. _ portauce was rep: ing the Home 11w:- seas rcintorceumui p‘ C01. Ralston was m» in‘ that the Hoxuc Ih- 1'1‘ sctive service in ‘- . l‘ t0 obtain fir.» and training oi visit to llZlllllll and \\'v<r~:. the Jouruul. i! \\'il\ :. the Cauarliziu m‘ wantcd the ll We ive service. \\'hat trzuzsgiizrd .~ 10f known» but accor is now the stiggesvon that [my call the House ikfo ~ confidence vote 0:1 13c 'lZ0mbics" overseas. if slly contemplated, l; u?" political controvcrgv. Army is needed mo needed-and lltYt‘ ' that it will bc new Government sbnu .

Do not oak him to call back

His time is valuable, and gas is rationed

EDIIURIAI. NU I L3- “ He is doing a patriotic duty

wit-val to be demand- I _

All Saints‘ Day.

i

It is that “come back again" that is hold-

ing up the patriotic canvassers tor the Seventh Victory Loan.

.~ his trip overseas

' .1521 on ilxc supply ,..,.~~,,¢,,15, During his w»; fronts, says wu (worsens that ylzuu they for aci-

i i I

Give him your zlull co-operaiion

THIS IS [IMPORTANT

National War Finance Committee-

l.

tlllli

[um ~ '. ..~ v

it The Marquess of Liulithgow is mentioned as the probable successor to the iiurl of Athlouc as Governor-General. He has already served as Viceroy and Governor-General of India- as Lord Wiilingdon had done. n- w s

Temperance in all things. It is common- place that one n1an's meat is another man's poison. Diet rules must not be too hard and fast. Living under one set 0f conditions. p80- ple may safely consume what would be harm- ful under other conditions. The sense of taste and the pleasures of the table are not things to be brushed aside. They are helpful guides, but not infallible. Then cooking is important snd opens up another field where knowledge may be sought. Health is a. priceless possession. Rational eating and driulcing has a great deal to do with health and is a mark at which to aim..

ll\l‘l

i i s s i i i i ‘i s i i t i a .2 é a s a

Vssvzwmlirwlllll

'.‘-. kjFcri uieetifzg is

g w 1lte Journal there

Prime Minister King

7:: nurl demand a.

to send the

a CWllrM.‘ is actu-

Fxz-iher delay and

r1‘ the Home Defense

m‘ I: is not. if it is

. -<-:*.~"\n In lwlicvc.

UMP-w of the King m.

lIIIIIIIIIA 111x11.»

Nazaire, Lorlent. Brest, ht. Malo,

and other U-bont bases came as a] challenge that we never thought We

could take u ss we chased their

submarines a over the ocean. Now

since the invasion of France. we

are joining with the Allied Navies

and Air Forces in handing the Ger-

man Navy crushing blows in the

channel and the waters of the West Coast of France ln the past few weeks. since Brittany was overrun by the Americans, Canadian ships have helped take a large toll of the lost remaining vessels oi’ the enemy. Roughly more than 40 enemy ships have been damaged or destroyed in actions in which Canadian ships took part and many others have been sent scurrying back into port to be captured in harbour. Security prevents any information about U-boots bein" released. but it can he said they are feeling the blockade and the same sting they gave our ships in the Atlantic during the past five yearn of war.‘

Ons thing is very apparent over here noW.- You only look into the faces of young Canadian seamen or toll: to the officers to sense that triumphant feeling Bl these men who hove waited so long and have trgin d sojjflfduifiifiwlhllilelllly l9!

QQntInueGiLMBLG

Attention

Truss Wearers

Ii

or profits the poor man pays a low rate and the rich man a high rate. Why not let the poor man pay s low rate on the whole $1.000 and the rich man s high rate on his $1,000? That is what would! hmppen if the tax were not arr-- plied to the co-operative or the: corporation but to the savings on. profits when distributed to the in- dividuals to whom they are duo. In other words, when the Gov-e ernrnent taxes this $1.000 l yeai.‘ for each of these lIidlVldlllili, while it is still in the hands of the corporation and before lt is paid out in dividends, it is taxing each of these $1,000 items of in.- come tax at the same rate. In that way the very wealthy in- dividual is taxed at no greater rate than the poor man. (To Be Concluded)

Professional __"'_"'“"--.-

Even tigers respond to the “u; °f *1 Wllllil Ellkllsh officer in Burma, according to reports from Kandy,

nylon. The officer first learned jungle wild life calls from an 01d naturalist and he proceeded to per- fect his ability in llSing animal luueuilse. The officer now believes that the language 0f one species o1 animal 1s understood, or at least Partly understood by others. Mam- mals may interpret the calls of 1' blms- f"? Example. he contends. As a result of the officer's ability, he has been able to photograph seven tigers in one group.

That the industries Britain. the United States and Canada have been geared to each other m the war against the Axis is m general, well known. They makeup one vast co-ordinated machine. The latest indication of this CO-ilperatlon is contained in a report to Congress by President ROOBBVQIL The President pegged’ “One _of the biggest last minute Push JODS done for us by the Bri- uslr was the waterproofing of equipment." He was referring to the tremendous job the British had done just before D-Day, The entire output of the United Kingu clams stecl rolling industry for three months was used to water. proof hundreds of tanks, trucks cud other mechanized equipment for illedllyflSltlll. This was ne- cessary 1n order that Allied ma- fihlllfffi <>°llld 18nd in France in fighting trim after plowing through the surf. Just another example of loud-lease in reverse. - Winni- peg Tribune.

McLeod ‘a Bentley‘ i w. e. sen-mu. n c, .1. s. answers. 1:, q ' Barristers and Atml-pqh"; Low

1M Prince ltreet ' M. ALBAN rail’ =1

be t, demands payment of the taxis

claiming. _ .

I stated that we were opposed to taxing co-operutlves. I stated also that we were opposed to un- fair taxation. It was m convic- tion that incomes should not be taxed twice.—-First in the hands of the co-operative or other corp- oration which makes the savings or profits, and then again in the hands of the member of the co- operative or the shareholder of the corporation, after these savings or profits are distributed. Oo-opora- ive ociations and corporations are not persons. They make no savings or profits for themselves. They are merely the agents make savings or profits for their members or shareholders. The place to tax those savings or pro- fits is when they reach the poc- keta of the individuals who re- ceive them.

Furthcr than that, I wish to point out that taxing co-opera- tlves or other corporations is un- T811‘. according to the principle of taxation which is used by all civ- ilized countries. Every modern nation taxes the incomes of its citizens. at low rates for the people of small incomes, and much high- er rates for people of high 1n- comes. I believe that is a correct system,

Japanese In British Columbia uivc replies to ps go bacl’ to ' appear in the

Some interesting and afurns: the question "Shall we le: the _ British Columbia after the wa current issue of the Jlfnrrrf/rry 7150121. The question is a highly conga-rd" r.‘ ouc. and the views expressed are b): no menus unaiunious. Under our COflSflllHlOil all children born in Cllldl, regwrdless of race, color 0r religion, are British subjects and Canadian citizens. But British Columbia, whore the bull: of our jap- anese population is siruzltwl and where they present s serious ccmuunic flllll racial problem, lens always refused rbem zhe franchise. The majority of the contributors ro the Mortuary Time: symposium frwor some form of quotas ‘or roetrictiorts in preference of total exclusion, on the one bland, or unlimizcrl imnvgihtion on 11s other. But, as p‘. ctl out, such regula- tions sre merely s pail ve in view of the high birth-rote of the in hue-e in British Col- Imbia, which accord‘ f in Federal statistics is 40 per I000, as arr-Rum 18 pPr lOOO for the

whole popuis ti on.

0f GNOK s u a s

It is worth noting that there is an import- ant distinction between the "VolkssturnW and the British Home Guard, referred to in the German radio broadcast ss being describ- ed as “ewinish". The former is s party controlled srmy; it is not organized as a part of the Wehrmacht, nor was it- created in response to popular demand, as was the Home Guard, but was imposed on the Germans from sbove, hence the German soldiers’ contempt for it as a last minute resort to stave off inevitable defeat.

B [,1 3 Canadian Burt's! Con-ring". Y To LOAN ' 595013012.

__§____

ll. Ii. linens s co;

Chartered Aocofllitonts .'

l8 Grafton Street, Charlottetown

Phone i080 l“ m ‘Ii-Quill W. Maui", QVL

Bond Salesman In Error

(‘Ibironmo Bier)

Canada has floated two domestic war loans and six specially lumped “Victory” loans. 'l'he Seventh Vic- wry loan is now being offered to the public, and some of the soles- men are advising people to sell their earlier war bonds at n P101111 and buy the new bonds. There are “was 1n which tihqy claim they have been instructed to give this advice. 1t is not true. What the; government wants is "new money. not monev raised by resales.

The Star queried Ottawa on this question, and national War flmlirlce committee headquarters said: "We are doing everything in our power

stop salesmen from telling people u, sell their old war bonds wt a profit and buy new ones. We strongw object to any such

The Qflvlngg o; prom; o; l c,» methods ho inflate fimires of the operative or other corporation new war loan in this war n5 it when taxed before distribution does m“ mmqde the wvemment are taxed all at the same ratc, with ‘my new mlmey t“ pm’ w“

a s

Colonel Drew warns us that the road to vic- tory will be longer and harder than was thought possible two months ago. The capture of Aachen shows once more, however, that the Nazi policy of total resistance can result only in the destruction of Germany without compen- sotingmiefensive success. At Aachen Allied casualties were light. The Nazi statement that the Germans will fight "to the last man" must be viewed in the light of the fact that while

l t

ALEX W. MATHIISON Money to '

Loan Coilecttuu Offl : 90 - nsniielsramorcs-ciniacifiifnsim

To those of yon who are unfortunate enough to have to wear n truss we u! the question Are YIN! satisfied with the one you are wearing? Does it fit comfort-ably or is It an antiquated and out-of- datc styie-oilizrown its use-

_No fisherman ever netted s blsser One that got away than Chlltaln Paul Campbell, of Marthefs Vlueyuru. who caught a submarine while dragging for smaller fry off Block Island. ‘The not held firm

Teachers’ Salaries

,.

but the some

v The Canadian (fnugrz~~1< of lnluu‘ in its convention st Quebec (‘Irv went on record in support of the Canadian Teacher" Federation's demand for mininuilii ='cl.:"_v of $I__20O a year for school teachers‘.

In this connca lh-ufrzivox Ilurrnu of Ihtistics has pu. .-.-l .~..n".c interesting fig- ures. Accordiug to he ilurcau the average Inlary paid teaclwers in c1". (Canadian prov- inces has risen $300 sin-xv 1i yr.

However, for tlzc n‘ ' 1 xx one-room- ed rural school tbv 75;: - ’ i m". yet reached the advocated $l.12ru\ , The mmliuu salary in Ontario for iluw r ltr-r i- $11111» in Alberta $90K ll i llzitiitolya $732, and the lm-lou" the G600 mark.

During the Wil!‘ y schools more oiicn l average of o: - name time pr. ered. In ]\i'l‘-\ permit tcacbc ill the eight pr

CGllISGC u.

1i ,. .u.

w have changed

* pro“ V ‘use tum 1,500

they do fight extremely hard they do not, in fact, fight to the last man, of which the sur- render of the German Commander of Aachen is a case in point. Fighting to the last German really means fighting uulil the last German realizes that the game is up. Therefore, though fighting is certain to be bloody, it is a mistake to feel that the Germans will go on “forever." I t ll

The Battle of Coroncl this dale 19I4 whcu Rear-Admiral Crazlnck, with a Briiisli uavnl squadron comprising the armuurcrl cruisers Good Hope (flagship) and Monmouth, the light cruiser Glasgow and the nruietl liner Olrauto, encountered a powerful (it-mum squad- ron mull-r Admiral Von Spree, crullpusifil of the armoured cruisers Scharnhorst zuul llucrcnau, and the light cruisers Nurnberg, Leip g and Dresden, off Coronel on the coast of Chile; an explosion on the Good ilopc scni hcr to the bottom; the hioilmouth was also ablaze, but refused l0 surrender and wcul dnwu with her flag flying; the Glasgow and flu Otrunto cs- caped, and succeeded in joining the Canopus the following riay; on Dcc. 8, the llriiish bzul their rcvcugc, a fiuc victory being \\'<\u Off the

4

power of the submnring was too much for Captain Camp- bell's thirly-cight foot-er and he had to cut 1005c when the mon- stcr below bcgan to pull his boat Undo-r Wlltrl‘. Naval officers -at New London confirm the cap- lwifs slur) oi the incident ‘out thevcniunin is lcft without, material OZLUZIDLJ. Like other men who huvc flocked big ones they didn't bring home, he may find in the future that his talc results not in admiration nnd owe but in scof- fing remarks from rival fishermen who pcverdn their lives caught flllyllllllll b15301‘ than o. ivhalc. Perhaps n movement should be started to award the submarine i0 Captain Campbell ivlien the flghillli: is over and the disposal U‘ illfcuxs uni- nzotcriui is begun. 'l‘.‘.e c111 l could frame

' r his mantel. ‘This, of

1t require enlargement _ ; tumrtcrs. Al 1h,- sub- marine turned out t0 be one of the newer models tilc cnpmiu might xlucti lulu-ante‘ scvernl hundred feet 1311;. Jllli, \\1;.~ l.~,.‘.'i'lil‘ll would lllltvlllli. up with a bit of ' '1- vcuzcuce 1.1 < _ . 1e Once 11111112‘. 1 ct u prlzo which would have been n world record for lcugrh. Weight and fighting ability? — New York fIcrnld-Tri- buuc.

even though some payable t toflfiich.‘ m ona re gets $1.000 l f tlon he p,,_,.§°%m§,,;§§} loan which maturedthis month.

a corpora n it also an issue payable i

rate of erso

than lllirpflrdlgzlikvlnctllflgeen 12312008150 which bonds have been cnllcd for “ and salesmen are Rot the holders of ifhese Imaivured bonds to reinvest‘ in the Victory loan But that is an al-

reccivcs $1,000 corporation. be rl ht

ative or on

ggrrlitmerrit thtakes 1 away o e s

means that 02v "gs or Drums’

$1,000 thus

e1‘ $500 of each $1

Practical people. l have Wcarv of the sea for hi5

EndlCSSlv to up Tire of the lid

Ar: well content

of them are ' “Pens”-

O th th h n eo er and, ifa ma“

same payment,

f ill mm e to lstructed to

g That, I believe

N°W- 15 by a tax on the co-oper- I

a corporation the Gov- dif-lflelll

together fifty it one $500 taxed the 1' man pay

U011; and on the oth-

000 in savings

short trove service.)

I have been in the United Kins- dom for about two months now. It has been my good fortune to have served my time during B period that has been one of the most in- teresting and gratifying whole history of the Royal Canadian Navy because. in the vernacular tnlk of the Americas, I have been in at the “pay off." Back in those dark early days of the grim battle of the North Atlantic the ships of our small but growing Nuvy fought