DECEMBER s. 1941 . mansion JONES ' l l WILL ADDRESS Public” Meetings AS FOLLOWS l / . Monday Night. at Sous-is \ ' b€>0tmi l iiorior ro VETERANS This is to advise Veterans settling under the Vet- erans Land Act that we have now received advice from our Company regarding tractors and other farm I equipment available for this coming season. Our staff will be pleased to cooperate with you in every way possible. w. n. JENKINS ZI-Z Great George Si. YOUR INTERNATIONAL HARVESTER DEALER "Service Follows SaIes" :4 nouns SERVICE . -ON- naoro rusrams ‘i l -—AND-- REPAIRS TO IRONS, TOASTERS, HOTPLATES, LAMPS,.etc. REPAIRS TO ALL TYPES OF SEPARATORS Genuine Replacement Parts carried in stock for DE LAVAL SEPARATORS and MILKERS STEWART NO. SI ELECTRIC CLIPMASTERS for Cattle, Horses, Sheep, etc., - NOW IN STOCK See iis about your requirements in- Electrical Appliances, Washing Machines, Refrigerators, Radios, etc. PICK-UP AND DELIVERY SERVICE ON EQUIPMENT FOR REPAIRS H. A. LOVE-i PHONE 2356-L ST. AVARD'S i-is-Q-oo-Q-oceoe-Q-o QQWQ» _ +§IrW a _ b- WQQ‘ lure‘ iiav lo hiln limrwiih homework! PDRTAIL’ WITH. ~ "microwaves/iv - "mi/av comma" ‘lzg. Carr. Peg. 0|‘, Tbs standard typewriter in portable size EASY TERMS Simple "Yaiieh fyplrq" loalrlel Illl with every-level Portable F. A. MolililIilT these 2216 102 lliieos Sh, Charlottetown \ iiorior ro PllllLTllYtdEll iiiiii iiiiiiiiriis W! ARE NOW IUYING ALL GRADES CHICKEN AND FOWL Alive or Dressed WQ prefer buying direct from the farmers, and con supply ‘lllltlllng crates if desired. ' JENKINS nos. A SUMMERSIDE. r. s. i. - ‘i’ ote F I l i usriuflooiim (Continued from Page l) our teachers. It is therefore a good move to remove the double land tax in this province. The road tax ‘was never a satisfactory form o! taxation. Some paid their in cash. others worked for ir tax bills. These two methods oi payment often caused difficulties ‘if districts and with. the use d inure power machinery. there were IJSSEI‘ opportunities to pay lanes by labor. It may be eililcd that this tax cancellation will seriously aflect I the revenues of the province. I , took at random the public ae- counts of the year 1910 and found that when the Dominion subsidy ' was subtracted from the total revenue that land tax collections were one-half o! the balance a! 1 the revenue. In the year 1046 land tax collections calculated on the same basis were less than one- tenth of the total ‘tax collected. When the Dominion and this province entered into the agree- ment this year our levying of Suc- cession Duties was cancelled as oi April 1st. This means a saving not to the province but to the people of the province, of almost $100,000.00 per year. If you were fortunate to receive a legacy from s person not related to you of. say $500.00, and that person died be- fore April lst of this year you might have been required to pay 20% or $100.00 to the revenues of the Province. Under the Domin- ion Provincial agreement this pay- ment is now cancelled provided you receive less than $1,000.00. The same is true if you inherited un- der our intestacy laws, but the rates would be lower. This item is s. decided saving to each indiv- idual who inherits money onprop- erty in this Province; a real re- llef from double taxation. Glittering Plank One of the most glittering planks in the Conservative program and one of the planks most obviously designed to catch votes is the one relating to Income Tax. On a quick reading of this promise one could quite easily think "hero is the solution of my Income Tax prob- lem" but on analysis we find it only proves again the old maxim “all that glitters 1s not gold". In reality, ladies and gentlemen, _we find that instead of a golden sol- ution to our Income Tax we are offered a red herring to out-blush all red lierrings. They are appeal- illg to your tempers and not your common sense. The Progressive Conservative party knows that the gresent high taxation of Income as proven an unpopular burden tn the electors. They know you heartily dislike paying these tax- es. Thcy also know that. when a person has a strong aversion to a situation, that person is inclined to grab at any straw in an effort to extricate hivnself from that situation. Thus they hope to pick up your support not because they can do anything to help you but hoplngyou will take this tempt- ing promise at its face value and cast your vote for them in desper- ation. I challenge any Conserva- tive candidate —in the present elec- tion to honestly explain to the electorate how his party plans to effect any change in a Dominion statute over which the Provincial House has no control. One of the flagrant examples of mixing fact and falsehood cleverly phrased to lead you on to a false understanding of the true facts and deliberately designed to befog the real issues of this election, oc- curs in today's Progressive 00n- servatlve advertisement of the pre- sent Income Tax situation. I em going to answer the questions set out by the Conservatives in this true or false questionaire. 1. Do you know that you are to be heavily taxed for your last year's labours’). (Answer). False. On your 1946 labours your taxwas reduced 18%; on your 1947 labours your taxes will be further reduced varying from 1%. l! you are a wealthy man; to 54%, if you have a low income. i 2. Do you know that large num- bers of Income ‘lax Investigators have been added to the already over-staffed Income Tax Office? (Answer). False. The Income ‘h: Department is away behind in their work and we are suffering by not having our old returns set- tled. In order to bring this work up to date so that you and I know where we stand the present In- come Tax stair was increased by assessors. N0!‘ investigators, who are prepared to straighten out our old Income Tax returns and in future keep us up to date. lssoosrsoTalea J. Do 'you know that these in- vestigators have demanded from Produce Dealers complete inform- ation, including names and prices paid. of ell produce purchased? (Answer). The purpose of Income Tax is equity of payment. Many farmers have forwarded honest returns to the department. Others have not. The Department has not demanded but has asked pro- duce dealers to voluntarily supply them with this information so that true income returns may be obtained and all farmers treated. fairly. 4. Do you know that if this in- formation were not given, the books end records would be sailed by these investigators? (Answer). -Absoluisly false. No threat or in- timidation has been held forth by the department. They have been asked to volunteer the information and that is all. I. 11 you know that all farm- ers will now be hounded to pro- I . . ._ .. _ THE‘ GUARDIAN, CHARLOTFETOWN . . . lllel Kidneys .sc-.,;r:.i"-=-s-~. PaIaQEdiie to ‘l “Miler! , . winiui Ibhl duoe their own records and fllg Income Tax returns? . False. The Incizne Tax Depart,- ment knows that the great per. centage of farmers do not keep records, they know ‘you haven't the time to keep records. They may aslcyou for a return based on your estimate of income. If Wur estimate is reasonable it will be accepted. I. D0 YOU knOW that Heavy Ar. bltrary Assesame t will be made if the farmer cannot produce his records? (Answer). ‘ Absolutely false. 1f you cannot produce re- cords. you canestimate your in- come. The department's assessor will discuss that with you and be- bween the two of you a. fair de- cision can be reached. Those are the true answers tn the questions in today's Guardian. ladies and gentlemen, and I defy any Conservative party member to disprove them. Let' us examine Plank 13 of the Conservative platform and attempt to discover its true worth. First "the party will advocate the sub- stantial reduction of Income Tax Assessments against the earnings of Bone. ride farmers, fishermen, small traders and employees in low wage and salary categories." They promise to ADVOCATE sub- stantial reductions: "advocate" meaning to "plead for". Dr. Mac- Mill-an and his supporters promise to plead for a substantial reduc- tion ln our Income Tax assess- ments. Ladles and gentlemen. these pleas were answered by the Dominion Government before they were made. The Dominion Bud- get Resolutions introduced by the Honourable Douglas Abbot-t. in Ap- il 1947 provided for Income Tax reductions averaging 29'?» on the overall average of the 1946 tax. In the top Income Tax brackets this reduction amounts to 7%. in the low Income Tax brackets where you and I will benefit these reduc- tions amount to 54%. And. ladies and gentlemen, we can confidently expect further reductions as soon as the Dominion finances are in a sufficiently healthy condition to warrant further reductions, but I can assure you that ivhcii you sec these tax reductions Ill eficci. thcy will not be the result of the pleas of the Progressive Conservative party but the credit will belong tn the sound financing of the Forl- ersl Department of Finance. Other Conservative Pledges Secondly: The Progressive Con- servative party prmriiscs "We will insist upon the immediate term- ination of all arbitrary and nbio- lute powers now exercised by the Regional Income Tax Office Ad- mlnlstrstors." I am not going to comment on the misuse of terms in this statement but I will point out to you the falsehood contain- ed in it. Wlhat are the arbitrary and absolute powers now exercised by the officials of the local In- come Tax Department? The an- swer is nil. These oflicials have only the power to recommend to the Minister of National Revenue and nothing more. The only pow- ers vested in any person by the present Income War Tax Act. are vested in the Minister of National Revenue of Canada and by him delegated to the Deputy Minister of National Revenue (Taxation) and there is no further delegation of that power whatsoever. I am not defending the vesting ofpower in. the Minister but merely stat- ing the true facts. The demands promised by the Progressive 0on- servative party have received the attention oi the Dominion Gov- ernment before they were thought o! by our Conservative friends. Bill 464 introduced by the Hon-- curable Mr. Abbott at the Ins‘. session of the Federal House was given first reading on 12th July, 1047. This Bill will be the new In- conic Tex Act. An important feat- ure of that bill ls the almost com- plete elimination of ministerial discretion. Oi! the 43 instances presently in eflect only two re- main. The Progressive Conserva- tives oan wipe that one of! their slate. IMnAhbott has already done the jab for them. ‘rhlrdly: The Progressive Con- servative party promises toflnslst that competent Adjustment Courts shell be established in lieu of these powers to which Income Tax diqwutes can be referred for un- Noneedtobeavictim of Constipation Vegetable Laxative may be the answer NR .balpe remove wanes, relieves weary feeling, headaches caused by irregular-I . Thorough, gleesia action. ey're ell-vegeta lwN Tebieee coins l two siren flil, NR and NI. uaiore (H dose) or eiiirs mild a a. Plain or chocolate e ' I YAII I biased. decision Courts shall be accessible to the taxpayer without any inconven- ience and expense. Again Mr. Ab- bott has anticipated the Conser- vative party demands before that party had thought of them. The first schedule to Bill 4-54 consti- tutes au Income Tax AppealBoard which is designed to handle all disputes. The Bill provides for easy and. cheap access io this Board. so the Conservatives can mark this one ofl their slate also. Fourthly: Tire Progressive Can- servatlve party will demand that this service be made reasonably retroactive. in order that injustices already imposed and ostensibly finalized. may be made subject to zevlew and fairer settlement. 'l‘hls is a fitting conclusion to a list oi empty promises. At the present time any taxpayer can go to the Income Tax Department and re- quest a rcviciv of his assessment and if he proves where an orror has been made in his case that error can and tvlll be rectified. Ladies and gentlemen, it is quite obvious whiit plank 13 amounts to. Tho Conservative Party know that they have no power to deal with Income Tax. They also know that the Dominion Government has taken specific steps u» relieve tlic taxpayer a.\‘l to simplify the In- come Tax law. They‘ know the av- erage taxpayer won't feel the cf- fecis of these improvements until next year. At the present time he's not very happy over the size of his tax-payments. So the op- portunist Conservative party cheer- fully iiiiines all the improvements under way by the Dominion Gov- ernment and hopes that you won't sec through their little game and will give them the credit. Don't be fooled. ladies and gentlemen, by this patent effort to make your Income Tax problem an issue in this election, Ill the December 6th issue of "New Liberty" there is an article entitled "Can the Tory Party Sur- vlvell", written by Mr. Harold Dingmsn. I am sorry that I have DESTINY HAS CAST THIS COUNTRY IN A Larger ROLE... "No thinking person can avoid the coa- tlusion that the logic of world events i8 rapidly forcing a further shift of economic and political centres of gravitx fggm Europe to the New World. "Whether we like i: or aogilesflay lies inexorably cast this couairyin alas-gar role, “ . . . at the present time, to countless people across the water, Canada with its unique combination of resources, living space and its traditions-of freedom and democracy, must appear a veritable land of golden opporruniiyi "To put the matter bluntly, Canadians are at this moment helping to support, at peoplowlsoaoald n"? “PS7?”- ‘lf ever there was a time when Canada dsonld press forward with an immigration programmedisciimelsmvinsudsa policy most be vigorous, Imngimdvg _ u end highly selective from die mndpoim of ooaipadon and fitness for ‘An influx of new skills will be ad immeasurable aid la bringing about d; further development of our lndnsm-ifl mpaciry.” GEORGE a low level of existence, many of these If M I I/lllfll UIIOIIIS mtving our a fuller life for themselves in tlusoountryinwbichtherearefarroo boendshouidba w, SPINNBY, Preside!!! BANK or MONTREAI; Canada's Firsi-erfablirbedflflitbly’ I T51: quotation l: from lb: Edam of tbs Pmldd o] I50 Baal ‘a1 llialllrtdl s: tbs Back’: recent manual erecting. If Joe would lih to receive. when publiibrd, is [In cop; of tbs complete maul Mp0s! “ti; IQ addrur, write to tbs Ban} of Montreal, Place 1.4mm, Mound. and Itllatwsllrg-‘Vlillviglioitiaof ail! nid¥i7§yWii§ii>oiir District, I solicit your support for tho Honourable John A. Campbell and myself. Mr. Campbell is well known to all of you. He has now represented the district for twen- ty years. We hope to see all the electors before election day but with the uncertain weather cori- ditions we may not be able to carry out our intentions. If you elect Mr. Caiflpbell and myself on Decemiher 11 we will and can Work together for the welfare of our province. the Murray HHYJOIITDIS- trim; 5,5 a whole and the BIECIOTS thereof as individuals. ‘ ronruxc covgsrc-HOOI- Report for the month of No- Grade VI SX‘.—1. Roy Brown; 2. Russell Brown; 3. Keith Peters. Grade VI Jr.—1. Kay Lockerby. Grade V-l. Stanley Botts. Grade IV-I. Oressis Brown. Grade III-l. Vema Wallace; 2. Billy Arsenault; S. Jack Lockerby. Grade II—l. Merrill Arsenault; 2. Emeline Botts; 3. Elizabeth Gal- lane. Grade IA-I. Everett Gallant. Grade 128-4. Shirley Ooughlin. Grade IC~1. Lorne Wallace. Grade lD-l. Ralph Gallant. Perfect attendance for month: Ann Bolts. Billy Arsenault, Jack Lockerby, Verna Wallace, Merrill Arsenault, Eneline Botts, Everett Gallant. Ralph Gallant. Teacher: Hilda l5. Gamble. SIR JOHN FRASER DIES 11 . _________' Chancellor i: Edinburgh univgn’ slty and noted surgeon. diedMonn day night. He had collapsed. ap- parently of a heart attack, at the doorivay of the University library. Born in Tain, Ross-shire, and educated at Edinburgh. he was Professor oi’ Clinical Surgery at tho University from i925 until 1944, when he became Principal. Ho was created a baronet in 1943. lfe “"115 a member of His lvlajiestvs Ala-diva] Household ill Scotland and of the Royal Oom- pany of Archers. Kings Body- guard in Scozliiiiil. > Hc in: ski ll surgeon or con- sultant in vnrzous Edinburgh hos- pnials and sin honorary fellow ad iiic Amcnrziu Surgical Associat- icn. Ho ivns. author of books and vember: . . .. I - - p _ - p Jere Oil i.ibc.cu.osis. surgical Grad‘ X14‘ M?“ Iilolls 1,, .1. dizicli nnrl i110 surgery of child- Gvride L\-i. l-ciiiii Wet .1‘. EDINBURGH. Dec. ’f—Sir Jo. r hlod Gracie VlII-l. Ann Bolts: 3- Fraser, 62, Principal and Virc " ' Mary P(‘l'l'.\'- flavour-fresh isn't forget!" notime to quote this article but I would commend it to all elect- ors of this province for careful study. \ l '. \ \. a \ . \\ Ol-‘ITEE value reaches its climax in every can of Schwartz Coffee. That's because Schwartz uses only the world's IIIQIIGSHPIICGd, hill-grown calico beans. Then roasts them to perfection by the Thermalo process and packs them in vacu-sealed cans. Follow the’ Schwartz master-chef's recipe in each can Ior "the cup you 01’ ncTrTnsii and PROWSE . .1 mhfi.mmmmflllmmll