appointment of a chairman and two additional , members of the new Board. All three appointees

PAGE FOUR

rm: GUARDIAN. cuhaurrraroygiv

‘$33953! g1.g194~,

THE GUARDIAN

gnu" Belly (Iouurlea In ill!) Anllorieed on Ueeonrl Clue l-llll. P"! om“ _ Department, Otter; The lelud Guardian Publishing Co. ‘flu; ‘m; uguj‘lnl Dlreotnr, J. ltvflnrnoll- Aoeoalete Editor, Frank Walker.

“The Strongest Memory is Weaker Tlw" the Weakest Ink.“

lleed ‘For Uniformity

try and untangle the mess in which the Canad- ian dairy industry finds itself today. The sugges- ‘tion is that both the producers of milk and the manufacturers and distributors should send delegates, as well as all provincial governments.

it is evident from what has uPPf-‘flrfid l" the press since the Supreme Court decision an the butter-substitute question that a great many problems face the industry. That the producers of milk are confused and worried was evident from the recent deliberations at Edmonton of the Dairy Farmers of Canada, representing milk producers across the Dominion. They could see no clear road ahead and wcre inclined to urge all sorts af restrictive measures without very much idea who would eventually have the power to regulate the industry.

The Dominion and all provinces are vitally concerned. Milk producers expect floor prices and there is Federal legislation to support such a policy. There is a demand for control over the sale, color and standards for margarine but nobody appears willing to say where the legal rights of Dominion and provinces start and end. Same dairymen want unrestricted export of all dairy products which might well mean higher domestic prices for some dairy products. There is a feeling the recent Supreme Court decision on margarine goes much beyond the product, that it involves the whole question of control over dairy products and standards.

As President J. H. Duplan's brief to the Cabinet points out the $500,000,000-a-year dairy industry and the several hundred thousand farm- ers and workers who depend on it are too im- portant a section of the Canadian economy to be left in such a state of confusion, lt might well lead to a serious over-all reduction in milk production — and shortages have a way of end- ing up in high prices to consumers. There is a tendency already evident for dairy farmers to reduce production, riot so much because of any dissatisfaction with prices as because of general unrest within the industry.

Tax Appeal Anomalies

That the new income Tax Appeal Board set up by the Dominion Government may prove to be inadequate for the purpose for which it wa- instituted is strongly suggested in an article in the first issue of The Tax Review, a publication of the Dominion Association air-Chartered Ac- countarits.

As first constituted under the i946 statute the income Tax Appeal Board consisted of a chairman, 2 assistant chairmen and not less than 3 or more than 9 other members. As amend- ed in i948 it is to consist of a chairman and not less than Z or more than 4 other members, one of whom may be appointed assistant chairman. The i946 enactment empowered the chairman to direct that on appeal be heard and determin- ed by any two or more members of the Board; this has been changed by the new Act to require that one of such members be the chairman or as- sistant chairman of the Board. lt would appear that there has been a departure from the orig- inal concept of the Board as a body which could function in a large number of self-contained di- visions, each having complete iurisdiction to hear and determine appeals.

Announcement was made an Dec. 23 of the

are barristers, and it seems likely that the Board, when brought to its full strength, will function as a court having its seat at Ottawa, and that appeals will be heard, (l) by the Bflflrd Sitting en banc in Ottawa or elsewhere, (Z) by one or, al most, two divisions of the Board sitting in various places, and (3) by the chairman, assist- ant chairman or a barrister appointed as a hear- ing officer to take evidence in appeals find '6' port thereon to the Board for determination.

The amendments thus effect a substantial change in the appeal machinery. One of the prin- cipal complaints of taxpayers under the income War Tax Act was that the right of appeal was attended by heavy costs, lengthy delays. and i" many cases the necessity of appearing at a great distance from the taxpayer's home or place of business. One reason at least for enactment c’ the new income Tax Act was to cure some of these defects, ta replace discretionary powers and negotiation with tax officials by the rule of low and reliance on the Courts.

ln Great Britain, taxpayers have a right of access to Boards of General or Special Commis-‘ sioners, of which there are a large number Io- oated in suitable places throughout the coun- try. These local Commissioners serve without re- munerotion or expense allowance, and are us- uolly local business and professional men, land- owner: or farmers, with a practical knowledge of local business, trading and farming condi- tions} they have a legally trained clerk who advised on legal aspects of the work. Appeals from assessments are heard by at i005? "'0 Commissioners, assisted by the clerk. The pra- cedure is informal and adapted to the condi- tions of the locality in which the Commissioners sit and, notably, the appeal is without cost.

ln the United States, development was a- long different lines. The Board has become a formal Court of law, consisting of some i6 iudges, with its principal seat in Washington although

CHABLOTTETOWN. TUESDAY. FEBRUARY l. i911

The Ottawa Journal finds much _to cam- mend in the request of the National Dairy Coun- cil for a joint Dominion-provincial conference t0

lawyers are entitled to practice the rein with- out examination.

The method adopted under the new Ca- nadian statute seems to‘ have quite ignored Brit- ish practice, proved by more than a century's experience, and incorporates some of the most criticized features of the American Tax Court, namely, the centralization of jurisdiction and the legalistic rather than the practical approach,

Under the i948 dispensation the income Tax Appeal Board is in effect a trial division of the Exchequer Court, to which appeals may be mode at a lower cost than formerly. The Exchequer Court now becomes, so far as tax matters are concerned, an appellate tribunal. "The same re- sult," comments The Tax Review, "could have been attained by appointing one or two more judges to the Exchequer Court and lowering the cost of appeal to that Court in tax matters. The situation is now that a Court consisting of one judge entertains appeals from another Court consisting of three Judges." Apart from any other consideration, it is surely an innovation in the administration of justice that trials are to be heard by one judge and determined by an- other.

./ EDITORIAL NUIES f

Women may not have much port in forme-

lating our immigration policy but they are cer-

tainly taking steps La see that it works smoothly

and humanely in practice. fi fi

o

Recent price drops in the United States might appear to indicate a new trend. On the other hand the speed-up of U. S. Government S3,700,000,000 stock-piling programme can only result iii continued shortages.

Canada's notion-wide free blood transfusion service is providing a model far other nations. Peru, for instance, has sent Dr. Carlos Munoz Barrata, director of a proposed similar national service, to study the system in this country.

x .. ..

New that Eire has become a republic it is discovering some of the advantages oi Common- wealth membership. The cost of a modern de- fence establishment is for beyond the taxing capacity of her unaided government.

QUESTION OF

it

%

i iii-i.‘

iilliiillllllll

llililliiiiiiiii

llllllllllllllll

mil-i

<;—__

ll

THE DAY-

iwi-io east WILL FIT ‘Tl-TE YOKE

VOTiNG

l illlll

civic ELECTIONS THROUGHOUT ‘THE PROVINCE, WlTl-l iiie EXCEPTION OF OHARLOTTETOWN AND SUMMERSlDE.

iS

80TH A PRIVILEGE AND ourv/

6i liq

l I U

Last week, Professor Frank P. T. MGCKlIT nan, (son of Mrs. Murdock MacKinnoni of Car- icton College, Ottawa, addressed the Your :' Progressive Conservatives of that city on the policies and platforms of the three nnain politi- cal parties.

Dr. the Hon. Cyrus Macmillan, chief editor- ial wfiter of The Patriot, is mentioned as a pro- spective Senator. We wish him better luck than his two immediate predecessors, Mr. Fred Nash and Mr. Reuben Macdonald. Mr. J. E. B. Mc- Cready of The Guardian fared no better.

A‘ sv

e e e

The Hospitals have a good come-back an the question of taxation of hospitals. Of course, when we have socialized medical and hospitali- zation- services, all these matters will be ironed out. We will then pay the Government tax, and the Government will pay he city taxes.

fi *

According to the Ham. David Ure of Alberto, the collection of income taxes from farmers was the cause of the reduction of butter production. The minister placed much of the blame for a drop of 7,000,000 pounds in butter production last year on federal income faxes that discour- aged production beyond a certain point.

1r . .

w

Apart from the merits of the case, Premier Duplessis’ refusal to grant "immunity and privi- lcges for (Soviet) diplomats accredited to Ot. tawa" raises a question of the highest import- ance ta this country in its international rela- tions. lf Ottawa cannot even carry out the amenities of diplomatic relations, it will be dif- ficult to convince other nations that we have any grounds on which to negotiate. l I i C.C.F. leader M. J. Caldwell indicates that his party is no longer bent on complete socialism. its policy is, he says, "democratically formulated by the people themselves, (and) offers the mid- dle way between the conflicting ideologies of To- talitarian, Communism and Monopolistic Capi- lalism." Mr. Caldwell has discovered that Can- adians do not wont to become socialized in a hurry and is taking back-water accordingly. f . v

Sir Edward Coke, English lawyer and politic- ian born this data i552 was Speaker of the House of Commons, Attorney-General; crown lawyer in the trial of Sir Walter Raleigh, and remem- bered lor his brutality lo the accused; he vigor- ously defended lhe common low against royal prerogative (new known as orders-in-Council), he offended the King and was imprisoned in i6Zi; on being released he re-entered Parliamentin i625 retiring four years later. He spent most of his time in prison and afterwards writing books on law: "Certainty is the mother of Quietness and Repose; and Uncertainty the cause of variance

and contention."

w e e

Mayor Houde of Montreal, as was to be ex- pected, is obsolutely opposed to the Toronto- New York St. Lawrence development scheme. Ha sees in it the sapping of Montreal's premier pa- sition in the industrial world when a 27-foot channel would carry ocean-going ships to the Head of the Lakes. He said he believed that now was the time to make another Geneva of Mon- treal, The city was unique in that it was the only world metropolis which was bilingual in French and English. lt was a gay, "sometimes too gay," city and had much to offer tourists. As a winter tourist playground, Mayor Houde saw a future for Montreal of possibly 250,000 to 500,000 visitors a season who would spend $100 each. All sorts of plans were needed. "For 50 years we tried to hide our winter, and told visi- tors that it wasn't really so cold," he said. "Now

it goes on circuits throughout the country, its procedure ie so formal in character that only

-we've been looking for the winter all winter. Tt ll the revenge of the elements."

NATURE

As a fond mother, when the day is

o'er.

Leads by lhe hand her little child to bed,

Half willing, half reluctant to be led.

And ierivc his broken playlhlngs on the floor.

Still gazing m. Lliem through the open ilooi‘.

Nor wholly reassured and com- fnriccl '

By promises or others iii lhcir stead.

Which. though more splendid, may uol please ham more;

So Nature deals with us, and fakes awuv

‘Our 1ili\_\".l‘liliiZS one by one, rind by Lhc hnud

Leads us lo resi so gently, that we

go Scarce knowing if we wdsh to go

or stay.

Being luo full of sleep to under- Siiliifl

ilorv far lhe unknown transcends

the what we know. -I{. W. Longfellow.

Old Cha riolleiowrl

(And P. l. T-l

SWORN [NDEIT PROTEST

i-‘rom the llPhfllPS and proceed-

ings oi‘ the iiouse of Assembly, Mriruli S, ‘T2:

Previous tn lilo iinusri halal (‘zillvri up ti) llif‘ (‘riuhcii Chum- bcv by lli: ilniwui- Lieutenant GUVPFXLiX’ Riiliiiisiin, ii commission i-rins ilil of lhe iluiis. William

Slriiii- Jiiiiios i\iii;:\\--li iintl R. B. Rnirl, livrfiiiiillililfifl li_v llir- lion. the (fnluiiuil Sci-rotor}. i-liiiic dawn l0 llir- Vlizimlici" of lli" llriui-"o of As- S4‘i1il\l_‘. riiirl linii the lion. S. F. l‘vi'i"_\", liiivirl Lnirrl, Esq, zitifl lhe

Him. billifllltliiifd i\l4‘l‘il\('li(‘i'ii sworn lri as members ivf lltf‘ Assembly. they linvlni: hccn elected nl the p-"irliril elections which look place (luring lhe rr-i-ess iif llir- Legisla- lurr. Mr, lniitil llillk llif‘ Ofllli iliirlr~r ]Il'fll"f»l '

On lhe l"‘llll’ll oi’ llifl llriuse from llie (‘riuncii Chamber. TTOII. i1 iiznies, flio Loader of the (ippnsi- tliiii, siiirl llllll thr- iioii. members who had lIPSTl sworn in by commis- siriii rnultl iiiily lw i‘l"-.lil‘llf‘f‘l as slruiiurrs within liir- linr iii’ lhe House; tiizil llll‘ liv-villivn l‘\l‘l‘l‘li- "ll its luiii-liriiis iii smiling iliiwn ii Commission in swr-ni- them iii, and llinf in rlniiii: m. the [irnrogntivcs rif lhe iluilsc iinrl linen eiivronrlieri upiiii. llr‘ linpcrl tlin ii-iii. members would uphold llir‘ hriiiar rinri rlig- iiily rif the iluusa by supporting thr- fnlloiviiig resolution: "That ac- cording f0 the common usage and custom of Parliament. the mode of swearing in the members elect re- turned at. a partial election la the undaublful privilege of this House. rind that no such member elect will he admitted to take his seat until duly sworn in in accordance with such custom and usage."

Hon. Mr. Pope, the Leader of the Government. snld if the hon. mem- ber would consult the Journals of lhe House lit‘ would find precedents recorded in the years 1852, 1854 and 1855 In fnvar of the course adopted by lhe Government. The hon. mem- bere were legally sworn: they were now in their cents. but if they thought otherwise they should with- draw and be riworn in rignln.

Hon. P. Sinclair laid the bre- cedenta quoted by the hon. mem- ber for Bedeque did not apply. In those cases, on account of snow storms. there were not members

A Dre-Election Speech

(Globe and Mall)

As observers at. Ottawa have jCiiIlQd out, yesterday's Speech .:om the Throne in the Federal Parliament, had all the appearance of a. pro-election document. Read along with Prime Minister Si. Laurent: call to the National Liberal Federation Ito organza every constituency, it confirms the expectation that the Government

will appéfll io the coilniryr this your and perhaps rwiilibs six months.

The Throne Speech touched on a multitude of topics. In its shop u-iurlow the Government has put cireryiliiiig from "broadened" baby bonuses lo lhe St. Lawwcnce Sea- way from a ‘Royal Commission (m culture la a lcntli Province, from a trans-Canada highway to hluis of tax reduction. The intended ef- fect. of course, is lo clemonslrav to the voters lIOW exirt-auetv dilig-

ent. this Government is in pro- moling their interests. A somnd 100k. however, will discover that

some of the proposals are warm- cd-up leftovers from earlier ses- sions 0f Parliament: wiiiir- others oflcl‘ a llrcrii deal more than lhe Gaveriiimcnt. Céllt possibly deliver hy midsummer, when the election is expected, or, indeed ‘within lhe

next five years. e

e e

‘The St Lawrence Seaway is ob- viously in the second of these groups, Whether this project. goes ahead at all depends on ilio Un- ited Slales Congress, which may decide OHCQ again to postpone ii.

indefinitely. If that happens, it will iiol be Ottawa's fault. The Gnvcvnmeiifs record on lhe Si.

Lawrence question ls that of a by- stander, and an apparently disin- forested bystander at that.

As ifll‘ the promise to share the cost nl‘ n trans-Canada lughw-ay, this i.- clnarly election bait, This C:(7\'[‘l‘t‘.IT1(‘Til has had many years in lhink about that necessary na- tional project. The road, of course, cannot hr- buili this yr-ar. By nf- fnrlm: ii n01‘, the Government. is only saying in lhe public: "This is the prize packet you gel if you support. our candidates." Extend, ed mothers‘ allowances and um re- ductions, if they materialize, will br- further examples of political timing, Perhaps the public will lr-nrn from the 1949 lax program whai- "cyclical bllfigrllrvi" really means. fr. rnusi mean lialclfnlr o" tax relief until an election is in sight.

O e e “The importance 'nf other items __._ present case there were fwwnfy- four memhi-rii present.

Hon. Mr. llnurlnn could tell the lion, Lender of the Opposition that however much he prided himself on his Parliamentary knowledge, the precedent. qunletl from the Jour- nnia of 1852 wan one which had been adapted by lhe Han. Mr. Cairn. who woe himself almoet an ency- clopaedia on Parliamentary usage end order.

Attorney General Bracken laid that if the ornaments of the hon. mem- ber for New London (Mr. Sinclair) were correct, and he and his ffiflldl succeeded to power, they would re- quire to have a political barometer ln order that they might not call the Legislature together during n snow storm. as these principles would require them to secure a fine day.

Mr. Speaker having been eppent- eri to. laid the illllli course wee to introduce membere returned during a recess of Parliament from be- hind the Bar, and have them sworn ln by the Clerk of the House, nl- though they had on several occas- lone been sworn in by a commis- llon. He thought it better, how- ever, for the House ta go into a committee of privilege, search for

in the Speech will depend rm what the Government meane by what it. says. This applies espec- laliy to m proposals for "lamps-ove- irnent" of our armed services. They would presumably be improved by the purchase of two new jeeps and the recruitment 0f an extra plit- oon of troops, but such an expan- sion would not be adequate to Canada's new responsibilities. Mr- Si. Laurent has committed the country to a foreign policy of co- operation with lhe other demoe- ratio countries in defense. Par- liament at this session Ls to be asked to approve Canada's signing of a North Atlantic security pact. If this obligation is to be taken seriously, we must. have mud“. mori- vigorous and imaginative defense measures than this Gov- ernment has shovm any signs of adopting. On Catching Cold (Wiiwipcg Tribune)

For many months a special Bri- lish research unit. has been hard at. work 1n Harvard Hospital. Salis- bury. trying to track down the cause and cure of the common cold. So far not. much progress has been made toward either goal.

The scientists are encountering all sorts of difficulties. In tht first place they have not been able. even figuratively speaking, to put their fingers on the virus that 1s supposed io cause n. cold in lhe head. In the second place, the persons brave enough w volunteer as guinea pigs in this great. re- search projeci are not showing anything like the uniformity of results so dear Lo the hearts of scientists. Some of them — about 6 per cent - contract colds when exposed to what. the researcher-s fondly hope ls the cold virus, but others stubbornly do not. And ff is not. always the some 60 per cant. that. contract colds.

About all that hiu been deduct- ed so far is that. some catch colds one time and others cat/oh colds another.

The Lancet. British medical Journal. ventures the opinion that the researchers would be better off if they could work on "Spli-Sliorg- cnlles assembled during April when their susceptibility was probably law and uniform." This reference is lo the fact that in Spitsbergen colds become infrequent. about. two weeks flTlM’ the last. ship leaves in Oetaber ‘and are practically ug- knmrn until the first ship arrives in port the following May.