v . NAL SHOWINGS TODAY 280-7-9 P.M. Young ,- Florence Rico - James Stewart

"so 1'11 N01‘ oooo inouoii FOR 11v HUSBAND!“

A THOROUGH EXAMINATION

with latest scientific lllilfl!‘ inents will give the llfflcfill‘ tlon which allows you to use l yo“ gyeg without strain.

,

Avoid the headache! ind irritations of even slight eye- strain.

Know your eyes. consult

luday‘; Short Wave- Radio Program

(All Time is Eastern Standard)

SATURDAY, APRIL 30

PAitlS 8:30. s.m. ~ "Events. of. the Month.’ radio sketch. TPA-Z,

19.6 m.. 15.24 meg. llCi-IENECTAD! 6:00 pm._.El Chico. Spanish

Rovue. WIXAD, 19.5 m., 15.33 meg.

G. F. Hutcheson Baum 6:00 p.m.- "Non-stop," lively w ' ‘l. DJD, 25.4 m., 11.77 meg. , TOKYO Professional Carlie m p_m__Mu,ca, Fromm

i:

I o. 1=. ARClllBALli

Chartered Accomtlnt I00 Richmond Street Phona n. r- 0- B01 l1-

if McLeod (S Bentley t‘ w. a. saunas. K. c. 7 J. s. nssrssr. u. c. '1 c. 1-. saunas. 1.1.. a. Bnrristers and Attorncy-ut-l-II Mona! r0 1.011s

‘Macijuigan 6. Irainol

"All R. MlcGUIGAN, K. C. 0.181.‘. CLAIR TRAINOB. B. A. Berri Solicitors. Elo- MONEY TO LOAN Office: Over Provincial Bank,

, =~ 11 .1. causes. n. o. '. i“; .1. IIASLAM. s.s.. 1.i..n.

l psiuusrsn, arc.

k of Nova Scotis Clésngbul

K. C.

lichmond Street. Charlottetown.

gums; r o F. McPHEE. p.11.

JZJ, 25.4 m., 11.80 meg. BUDAPEST, HUNGARY

6:00 pm. — Fragments from Hungarian Operettas. l-lAT-‘i, 32.8 111.912 meg.

MOSCOW

7:00 p.m.~News and Program for English Ustencrs. RAN, 31 m., 9.6 meg.

LONDON

’I:00 p.m.-'I‘he Cup Final: A commentary on the Associaticn Footihsll match. new 111,5 v- 15 3i mean; 06D, 25.5 m., 11.75 meg; GSC. 31.3 111N958 meg; GSB. 31.5 m., 9.51 meg.

ROME

11H ph-(Joncerv d i? Music; “Behind the Scenes-Pub- lishing an Encyclopedic " mo. 3i1m.,9.83 meg: IRF, 30.5 m.. 9.8a meg; IQY, 25.21 m., 11.90 mag.

CARACA!

9:90 .m.—Da.noe Music. YW- 1110.111. m., 5.9 meg. BERLIN 9: . p.m.—-Club of Notions. DJD. 21.4 m., 11.77 meg. LONDON

10:96 pArL-"Bweet and lovely," musical presentation. G81. 19.8 . 15.20 mega . .5 m 7 ell; G80. 31.8 m., 9.50

,31.5 m , 9.5111101. TOKYO

12:45 suim-Natiomi JZJ. 25.4 m., 11.90 meg.

BIQJ

Progmm.

FINAL SHOWI

TODA 15-‘ 2,30 “CHARLIE 7” CHAN A T MONTE T CARLO ”

PLUS TIM TYLEWS LUCK” AND 3 STOOGES

v'-~i

A/"T'CRCHYA‘~,

CAPITOL-MON. c TUES.

Iiiiilliilh: at llliorli

g BLANE liiriioi FARRELL 12.5mm 111111011 MscLANE

ALSO PICTORIAL - MUSICAL - SPORT DAILY 3.1a - 7 _ 11.45

I ,u.c..l..|...1;.

‘llbodnmnhrsss-vsd Ind-lbw but ad snows; use ioonhsword idnnoo.

fornlws

CIASWILI. for Photographs. uONIIDEIATION Lin INSUR- INUL 11-6799-7-12-812 "ADVERTISERS All BIHINDID that advertisements for insertion in This Guardian should be received st tho office not later than 11 AM Abs previous ti.

day.

RESERVE Thiirsda . May 5 to see sound film of n Play, Hearts Hall, 8 o'clock.

11-603-4-29-41. GULLISONS FOB - ENTFOpe Tu ‘a on sd a es a , ur sy an

_QVCrllJ.il'lI8. Phone i929. 11-712-4-30-21.

SHIPPERS NOTICE-The S. B. Dolony mou- will arrive at Char- o‘ ‘ wn Monday next to mad

filth

Taxation of Chain Stores Challenged

limpediments to inter-provincial trade which tend to impair the in- terests of consumers are alleged to exist by the Canadian Chain Store Association, which presented s. brief to the Rowell Commission. The declared impediments are in the form of discriminatory taxes im- posed urpon chain stores, taxes which are not imposed upon their independent competitors.

The Association recommends that cases of discriminatory taxa- tion be sub ct to direct appeal to the Suprem ‘ Court of Canada by any per-"on or company whose bus- iness is affected and that the Court should have the power to disallow any Provincial tax that is found 10 be discriminatory either in effect or intent

ONLY "NTAIR TAXES PROTESTED

The brief, which was pirese-nied by Morley Smith, President of the Canadian Chain Store Association- states that. no protest is intended against forms of taxation than are applicaible to all incorporated com- panies or to all retail trade. The chain stores are willing to corn- tribute their fair share of any tax-es equitably imposed. Discriminatory taxes are retested because they interfere wth freedom of com- petition and ‘because they are contrary to the intention of the B.N A. Act in those sections that reserve the regulation of trade and commerce to the Dominion Gov- ernment and limit the taxing authority of the Provinces to direct taxation for revenue.

PUBLIC BENEFITS FROM ECONOMIES

The principles; of chain-store merchandising, the brief points out, are not a. monopoly of the chain stores but are- capable of adoption by independent retailers. lowering the prices effected through chain-store economies was quickly imitated by independent competitors of the chains and has been a permanent benefit to the consuming public. In smaller towns the chain stores, by intro- ducing city styles and city prices, have helped to retain local trade that would otherwise have been

“From the point of view of the consuming public," the brief states, “the great achievement of the chain-store system of merchandis- ing ha; been the reduction it has brought about in the cost of living. By eliminating expenses in the process of bringing goods from ro- ducer to ultimate consumer a by sharing the resultant savings with the consumer, ohain s‘ores have increased thc purchasing power of the co-nsuminq public. to the ad- vantage of all classes of Canadian business."

SPECIAL TAXES INJUB/E CONSUMERS

It is argued that the advantages of chain-store merchandising to the consumer are endangered by special taxes which tend to raise the cost of chain-store merchan- rlflsinq and thus to present to in- dependent merchants an important competitive advantage. Chain store sales formed 17.9 per cent of all retail merchandise sales in Canada in i995 Thus a price level raised through a discriminatory tax on cha‘n stores would cause an crease in cost of living to ail con- sumers, but less than one-fifth of the increase would be revenue for the taxing authorities.

Examples of dbcrimiriatory tax- ation of chain stores ‘n the. Prov- inces of Qiieibec Prince FYlwvrd Islend. Nova Scot-in. New Hi-"vw- wick and Ontario are cited. It is pointed out that voluntary chains of independent merchanis. who are operating w'th all the advPnt- ages of chain-store merchandising. are free from discriminatory faxes and that only the chain stores operated under a. slnvle owner- ship are thus taxed. The Associa- tion contends that it is ovper ‘hat units of voluntary chains should be taxed on the some basis ss in- dependent stores but that. there is no valid reason for applying a different basis of taxation to the uniis of corpora/to ch~a‘ns.

IN MEMORIAM MRS. PERCY BAR-LOW Tho death of Mrs. Barlow, be-

, loved wife of Mr. Percy Barlow of Msrshfieid

, ch occurred sudden- ly st the P. E. I. Hospital early yesterday morning, came as sgrest shock to her family and friends.

Min. Barlow was s dsughwr of the Isis Rev. B. S. Whiddsii for many yang‘ Might?- ggdtlsefresa bytertsn um s squo, so

Mrs. Whidde residi in

svpusr. AUSTRALIA ma n?’ MM mo 1.111. -<eu1ui»o -oiiimes o; ch ', qulnfuf", ' ' "(In 0 P- 9- 5 - 1 musician, s valued member of 91.8 m- 9-59 mes st. Jeni‘: moron in this . norms. iiosrnsurx u, |;mu% m mmTul: When Msrtsinlm buffet- m. old h ' fin lelms, u. s, when in hosiesswlilfurnishy,“ -w\s. emu,“ pasta Idioms. Barlow, hmson Phillip, her ‘ Gilfl GI Will!‘ - 1

In Memoriam

MR. ISAAC SMITH

At North Wlltshire on April 19th, 1938, at the home of his daughter, Mrs. A. Bowman, Mr- Isasc Smith passed peaceiuiy a- way at the advanced age of 92_ years. Although in feeble health for a number of years, he was able to be around the house and retained full use of his faculties until the end came, and kept himself well informed of the news of the day, and always took an interest in all phases of home, church and social

lfe.

And his passing removes ano- ther of the few remaining aged residents of Wiltshire.

The late Mr. smith was born at Wheatley River where he engaged in farming near the old homestead until removing to North Wlltshire over forty years ago, where he continued to farm until advancing years comp‘ lied him to retire from active wor . He was a member of the Methodist Church. (now Unit- ed.) When a younc man led the singing at Wheately River Church. His wife predeceased him by over two years. He leaves to mourn the loss of a lovinc father, two sons, and six daughters. namely: Henry L. in Viscount. Sask., who visited his father last summer, Ar- thur, N. Wlltshlre, Mary (Mrs. Mathesonl Brookfleld, Katie (Mrs. A. Bowman) Maggie, Mrs. (Keir l-fatherley), Susie Mrs G. A Godfrey.) Johanna, all of North Wiltshire, and Beatrice (Mrs. liar Thompson) Duval Sask. One daug ter Alice (Mrs. Ben]. Mathe- scn) predeceased him.

The funeigl which was held on the 22nd was largely attended. ser- vice being conducted by his pastor. Rev. W. A. MacQuarrie assisted by Roy. H. Pierce, Charlottetown. The pallbearers, six grandsons, were as follows: Earle MacRee. Leonard Bowman, Huestis Smith, Henry Godfrey, John Matheson, Nelson Hatherley.

Interment too place in North Wlltshire Cemetery.

MRS. LILY DALE RJIUDE

The death occurred in Charlotte- town yesterday of Mrs. Lily Dale Rlhude, widow of Captain I, C. Rhude, at the home of her daugh-

Mrs. T. G. Ives, 92 Longworth ve.

Mrs. Rhude was born Nov. 19. 1866. at Kingsboro, P.E.l., the daughter of Mr. and Mrs. W

Macdonald. She married Oliver Stewart of 1885. of her first

East Baltic in

After the death husband she lived in Boston and Charlottetown where she married Captain Rhude in 1891. They liv- ed in Montague until 1912 when they moved to Saint John. NB..- and in 1913 to Halifax.

Mrs. Rhude was a life-long at- tendant of the Baptist Church, of which she was a member. Captain Rhude died in Halifax in 1929 and Mrs. Rhude moved to Charlottetown three years ago to live with her daughter.

Besides Mrs. Ives. who survives from Mrs. Rhudes first marriage, she is survived by two sons. Everett C. Rhude, Halifax. and Forbes of Vancouver. Auotiher son, Foster W., was killed in action in France inf 1917 while serving with the Royal Flying Corps.

Also surviving are one brother. William Maodonald. at. Kingsboro. and two sisters. Mrs. Albert Dewar, Brudfenell. and Mis Mabel Mac- donald, Halifax.

The funeral will be held Sunday from the home of her daughter to tune People's Cemetery. Charlotte-

wn.

MR. ALLAN J. MCDONALD

The death of Mr. Allan McDon- ald has left the community in which he lived shocked, and sor- rowful, and lonely In the late summer and earl autumn his ss- sociates noticed t e evidence of ill health revealing itself. l-Ie said lit- tle but he sometimes confessed that he was suffering, and of ne- cessity less active than was his custom. He was hopeful of recovery, and looked forward wi

pleasure to possible acoom Jsh- ments. His friends. were pained to see his suffering increasing steadily and intervals of ease rest becoming less frequent. Hts suffer- ing became constant and intense and his vitality was rspidl over- come. 0n the 8th of April e call came to s life st peace with Golf. and full reconciled to accept the

JBJIB

inot. and to s remarkable de- gree alone. There wss always o- bout him the sir of s man ‘rho thougit seriously. and was lb chss nod

by his deeper. 6102195112 sight into ifs , and 11y this constant

o

llnlllihl of his own

h‘, A man of thou] tfu countenance who seein- sdto have much in contempla-

Qlihldtflnsfornioihhll visxge of b tangy

personal

no "t.

Higher ill.

Mr. McDonald was s men of modest pretentious, and "“ng I mien. A faithful kindly net bour, very desirous being sim y one o the lsrger group who carry on. Yet. he -ws|

Howdtor viii pproschsd and extended 9112:; to. him the;

ivestock and general carEo for ‘vewfoundland ports. A. Pic ard do Co.. A88 t 8 3i

n . 11-59 4-28- . TRYON CHURCH SERVICES. - Westmorland, Sunday Sciooi 10 A. M. Preaching Service 1 A. M Tryon, Preaching Service P. M. Baptismal Service. Albany, Preach- ing Service 7.30 P. MI. S. D. Trites, Pastor. L-692-4-30-li.

SUNDAY SERVICESF-New Glas- gow, Bible School i0 A, M. Wordiip Service 11 A. M. Bradalbane 3 PM. and Fredericton 7.30 P. M. Rev. Wm. G. Qulgley, Minister.

- L-702-4-30-1i.

N0. 6 DISTRICT SIGNALS. — All N. C. 0's and men of No. 6 Dis- trict Slgnals are invited to attend an entertainment in the Armour- les Monday night. May 2nd at '1 o'clock. Refreshments will be served.

11-727-4-30-21.

ATTENDED FUNERAL-Mrs. J. W. Trainer, Mrs. Lucius Kelly and Mr. Ignatius Murphy have return- ed to Charlottetown after attend- in the funeral of their father. the 1a e Bernard P. Murphy of Con- way. r

CAVENDIBII CHARGE. - Wor- ship on Sunday. v 1st in Caven-

. M. (the c. c. 1. '1' RPOUD

Stanley Bridge at 3 P. M. New Glas- gow at 7.30 P. M. The Official Board will meet in the Cavendish Church on Monday, May 2nd at 8 P. M. Session at 7.30. ueo. W. 'I‘ille , Minister. 11-695-4-30- i.

PRESBYTERIAN_ CHURCH IN CANADAPBrookfled Charge. Min- isier, Dr. A. 0. Thomson. Services next Lord's Day as follows: Glas- ROW Road 11 A. M. iiartsville 3 PM. Brookfield 7 P. M. Hunter River Wednesday 7.30 P. Mi. Special ordin- ation service at Brookefild at 7 P.M. Sunday. L-724-5-30-1l.

MB. W. R. TODD IS PROMOT- ED-Anuouncement was made by the Civil Service Commission of the appointment of W. R. Todd to the position of director of con- tracts in the Department of Na- tional Defence. He succeeds Char- les Burns, who was recently pro- moted to the position of assistant deput minister of the department. Mr. odd’s selection is regarded as s. well-merited promotion by offi- cers of the Defence Department.- Ottaws Journal. Mr. Todd is a son of Mr. and Mrs. Robert J. Todd of Bradalbane, P. E. I.

LAID TO REST—ThQ funeral u! Mrs. Alfred J. Holl look plug Thursday from the MacLean Fune- ral Home to the People's Ceme- tery. In the absence of the rector Rev. Dr. Raymond, Rev. E0. Lan- caster. Milton. conducted the aer- v ce.

The pail bearers were six nephews, Messrs. Albeit Gcdkin, Hammond Godikin, Percy Macin- nis, J. S. Waugh, William Ward and W. H. 'I‘rainor.

IDAL IIOWEIt-Miss Eleanor ito and Mrs. Matthew Watson entertained at a very Pretty mis- cellaneous shower for Mrs. Hilton Vail, whose marriage took place last week. Little Sandie. Watson and Master Boy White looked charming as bride dnd coon, Wheeling in a carriage full pre- sents that were opened by leaner White and the merry verses read by Mrs. Pope Thorpe. After lunch- ggnals Jolly sing-song was unloved

BAPTIST SEIWICES- The Rev. Thomas Bruce McDormand, the elo- quent ministor of the Amherst Ba - tist Church wcchanges pulpits wi b the Rev. H L. Dent/on for tomorrow. Mr. McDoi-msnd take as the subject of his morning sermon "D93. oise Not Thyself." At the evening service Mr. McDormandb sermon will be "Shom of Strength." The Junior and Senior Brother-hoods will hold a joint semion immediately at the close of the morning service at which Mr. MoDormarid will speak. All men are invited to attend this session. The Church School meets as usual at 2.30 P. M. with classes for all needs and a welcome for you. The music of the day will in- clude Orizan Preludes bv Miss Call- beck selectod anthems the

material wants were well su lied. And perhaps if added a llttiepg) his suffering to know that the success- fuhpreparation for old use made by .1 mself and his devoted artner in life was s possession e was musing awsv from before he ros- lizcd s blessing. Many years sgo the Presbyterian congregation of Dundss elected him as l!."der, and 1" '-' »‘~"r~h "fared the union he remained on Iiider in the Unit- ed .c : an fics which he worthly filled until desth celled hiss into what "eye hsth not seen m4.“ ear has“ ." u‘ ’ m e very ncero sym y o o whole community is gunned to 21o membdsrs of his gnliéiy and omo an ospec v rs. o- Donsid who vol ma mourns the loss of a most devoted and oi life partner.‘

T‘ svrsiiiiir rxiiiiiiinoii

d, o!

$11.1’; say-Ti.‘-

bl and 006M. L-621-4-29-2i.

PERMAN . Make your appointments

Curtain 8.15 p.111.

GYRO mTfivsrnizLél

coon soivcs. omens. JOKES. Music A _o1.n TIME nun MODERN MINSTREL FEATURE!‘-

STRAND, THEATRE MAY 2nd and 3rd

The Show You've Been Waiting For! .4 '

Watch for the Street ‘Parade-Old Minstrel Timo- Rain or Shine-IL“ fl-M» M00101! ~

Ottawa Man Leads Empire g Press Union

. W man with the following executive: Mr. Davies; Henri Gammon. Quebec Le Soleil: Victor Sifton, Winnipeg

Free Press: E. Roy‘ Ssyles, Rcnfrew H. T. l

reelected honorary secretary urer s T. F. Drummie. Saint John ‘Pelegraph-Joumal, auditor. The section named the following as its representatives on the coun- cil of the Empire Press Union" Mr. oods W. Defoe. will-

“i ‘LI-I P Robinson n es e : . . . Sapireé John Times-Globe; Mr. Da-

vies, J. F. B. Livesay. general man- ager, The Canadian Press; C. F. Crandall. President. British United ess; Eugene Lamarche, In Pxesse, on .

I. Norman Smth, The Canadian Press, and C. P. Crandall. British United Press. were appointed defl- gates to represent the section at the third annual conference of the Empire Press Union in London, Ma

3i?

y H, 1938.

Several members expressed ap- preciation oi’ the news letter now being exchanged monthly among the members of the Empire Union in Canada. Australia, New

Zeaiand. South ca and India. These provided valuable bac und information which was foun use-

ful by editors. It was resolved the Canadian letter should be contin- ued and strengthened.

Cardigan‘ Head And Vicinity

Mrs. John Power, Avondale. ec-

"—'* I (CI. Ginrdlalfs Special Wire) 0-- Nm M M, ,,_ m’, APRIL 29th MA I 41h. Otmws Journal. was elected honor- ary chairman of the Canadian sec- i‘ tion. Empire Press Union, in suc- ' cesslon to the late Lord Athfllfiifll Coca-me, Butter.2Ibs.———590 Bulk Tealiln- --____4h at the section's annual meetng Kawhu,’ m“, 1mm, ._.. ..‘. - 19o Dab, 4 hs. - q- _ ._ _ __ m here today. W. Rupert Doves, Ketchup 12 a z M, __ __ m, I Rflflhlgfl -|__.___m - Kin ton Whig-Standard, preslced H '7 f __ _ 23c Iromaio Juice. 8 or — _gg, in t e absence of the chairmen. J- ‘iklfi- 2 °"- m‘ -' '-' 'l"omsioes, -- - _ n‘ H. Woods, Calgary Herald. Strawberry Jaim, large — - — 27o p g G 3",’, m m, __ _ 3h Mr wds was reelected chfllr- Colgates Floating Soap, a for 11c Choice Corned Beef, lb.— - _14,

MICHAEUS

Longworth Avenue

Marc ; untsr, Mecca/n Publish Company, Toronto. W. A. Craick, Industrial Canadahewsas

Phone 1071

n11? 11-731 4-30-11.

7713 WEEK at S.D. U.

8-

companied by her daughter Mary were visitors to Cardigan Head on Tuesday the guests of Mrs. Power's sister, Mrs.’ Sadie Curran.

Mr. John Mustard, M. L. A., Cardigan Head, was in Charlotte- town Wednesday on business. . Mr. Francis McIntyre, borne Val-

ley, was a visitor to the cit/y dur- ing the past week.

Mr. Joseph Nicholson. Cardigan Head, spent the past week visiting in the cit/y the guest of his sister. Mrs. Leslie Gillespie. '

Mr. Russel McAulsy, Cardigan Hczid, was in New Perth Wednes- day or: business.

Mr. Peter McIntyre, ‘Lorne Valley, ‘was a visitor to the city onThurs- ay.

Mr. John Corcoran, Baldwin's Road, drove to Montague Tuesday on business and reported the road to be in good condition.