---...;,.. ,V__ V :97. . “Elm fiuardiun Piiblisneri every week-day morning at 165 Prince Street Charlottetown, P.E.l.. by the Thomson Company Ltd. ‘an A. Burnett. Publisher and General Mannie! Frank Walker. Editor Member Canadian Daily Publishers Association Member of The Canadian Press Member Aduh Bureau of Circulations Branch offices at Summerside. Montague and Albertoii Represented Nationally by- Thomson Newspaper: Advertising Service 0 King Street West. Toronto, Out. 640 Cathcart St.. Montreal 1030 West Georgia St.. Vancouver 5.‘? Carrier Charlottetown, Summerside 30c per week. By Mail elsewhere in P.E.I. $9.00 per annum. Other Frminces and United States $12.00 per annum. Newspaper “T he strongest memory is weaker than the weakest ink.” FRIDAY. MAY 2371953. PAGE 4 Closing Exercises There will doubtless be a large at- tendance at this morning’s closing exercises of Prince of Wales College. Today’s graduating class, and stu- dents generally are to be congratula- ted upon their opportunities as well as their efforts during the past year. The education they have acquired, or are acquiring, should be of value not only to themselves but to the com- munity at large. The world is in a chaotic state today, needing, more than anything else, sane leadership and guidance along paths of peace and goodwill. Our surest hope that these goals will be reached in time lies in the output of our fostering institu- tions of Christian culture and educa- tion. The practical advantages of ed- ucation such as Prince of Wales Col- lege affords are obvious and impor- tant; less obvious but more important is the training in character building, in the acquirement of an adequate philosophy of life which should enable the students to make use of their tal- ents to the very best advantage. This afternoon the Vocational School will also hold its annual clos- ing exercises. Since its establishment some twelve or thirteen years ago, this school has made a useful contri- bution to the life of the Province in more than one way. Ordinarily in- tended as a place for training young men in mechanical skills which are useful on the farm, it has broadened its horizons year by year; and today it is recognized as an almost indispen- sable part of our educational system. Skills useful in agriculture are still stressed; but added to them are others which are valuable to young people going into various branches of industry. It would be difficult indeed to think of any federal-provincial un- dertaking which has rendered a great- er public service at so little relative cost. The members of the staff, each an expert in his own field, can justly be proud of their achievements, as also can the students on completing a‘ satisfactory and rewarding year’s work. Statement From NAFEL Yesterday we referred to a state- ment by the Jamaican Minister of Commerce, Mr. Isaac, in which he charged that the Newfoundland As- sociation of Fish Exporters Limited is a “dictatorial cartel” which ought to be smashed by the Federal Govern- ment. We have now seen a copy of the Association’s rebuttal to Mr. Isaac's attack. It reads as follows: “The Jam- aican Minister of Commerce clearly discloses his object is to try to break up organized marketing in order to create conditions so that he can buy fish at cheaper prices. This would mean lower prices to the Newfound- land fishermen. He obviously is anxious to buy fish for the lowest pos- sible price so that he can convince his people that he is doing a good job in lowering the cost of living in Jam- aica. “He is not in any way interested in the welfare of the Newfoundland fishermen and, naturally, resents any organization that compels him to pay reasonable prices for fish. If he had his way, the returns to the New- foundland exporters and, through them, to the Newfoundland fishermen would be drastically reduced. Con- ‘ sequently, his fear of NAFEL is that it is doing too good a job for the Newfoundland exporter and fisher- men. Organized marketing is a com- mon feature in many countries today with products which are considered to be of economic importance to the countries concerned. All major salt- fish producing countries have or- ganized marketing in one form or an- Other, and any step which would weaken the organized marketing of l\ewl’oundland saltfish can only have disastrous effects on the returns Whlcll exporters and fishermen would receive for their products.” All this may be true, (1ei-1;,i,,1‘\.’ ;. would be too much to expect Mr. Isaac to be keenly intcrcsterl in the fishermen of Newfoundland. 1\'atural- ly, he wants to buy fish at the lowest possible price. No one can blame him for that. But, as we have already 1 here than a. dispute between New- foundland fish exporters and the Minister of Commerce in Jamaica. Directly or indirectly, the pattern of trade between Canada (especially the Atlantic region) and the West Indies is mixed up in the controversy. Ob- viously, if the West Indies decide to take their salt cod requirements from Iceland instead of from New- foundland, their traditional supplier, the more uncertain will be the volume of imports which Canada will be in a position to take from the West Indies. At all events, the statement from NAFEL officials does not refute Mr. Isaac’s charges. It merely sets forth‘ their own viewpoint. Eventually, it would seem, the Federal Government may have to take a hand and investi- gate the whole issue before relations deteriorate still further. It Came Too Late Excerpts from a speech recently delivered by Liberal Leader Lester B. Pearson in Williamsburg, Virginia: “Canadians are uneasy that defence decisions made in Washington hold inescapable and far reaching con- sequences for us. We become under- standably annoyed when your Con- gress raises or threatens to raise bar- riers against our exports to you, which now are more than one billion dollars less than the value of the goods we buy from you each year. These irritations are increased when we are told that strategically—-for d e f e n c e purposes—the Continent must be considered as a unit, while for trade and production purposes the old rules of national interest and trade production must apply. “We are determined to do what we can to preserve and strengthen to the 4 maximum possible extent our dis- tinct identity—-—politically, economi- cally and culturally. We do not wish to—and we will not-——be overwhelm- ed even by the most friendly neigh- bourly pressures. That is a fact of which our friends" in Washington, especially in Congress, should be aware. Its complete acceptance is the only foundation for a good neighbour- hood and friendly co-operation be- tween our two countries.” No one could have put Canada's case better. One is tempted to sug- gest, however, that Mr. Pearson’s straightforward talk came a little too late to have maximum value. It may well be that if the Government of which Mr. Pearson was, an influential member for so long had taken a firm stand with regard to Canada's rights and legitimate requests, instead of kowtowing to Washington on practi- cally every issue—sometimes, to be sure, resorting to‘ playful wrist-slap- ping-—-the official American habit of taking Canada’s humble discipleship for granted might not have develop- ed to its present proportions... EDITORIAL NOTES The Queen has granted a knight- ’ hood to Dr. Vivian Fuchs, the man who made the first overland crossing of the Antartic Continent. The nine- teen brave men who made the journey with him were not forgotten. k Each receiired the British Polar Medal. Q I’ A rich oil well has been discover- ed in the Catskill area of New York State. The man on whose property the discovery was made will receive a one-eighth share of royalties. The well is expected to produce from 3 to 5 million cubic feet daily. Q § ‘ Q ' Congratulations to Don McLeod of Charlottetown, student at Boston University, who has been awarded the E. Ray Spears Trophy for being the senior student adjudged outstanding in “leadership, scholarship and ath- letic ability.” His family and friends have good reason to be proud of him. 0 i An Englishman who was found living in a 6-foot long drain pipe re- fused the offer of a room in an old folks home. “I’m happy here”, he told welfare workers, “I’m away from the worries of the world.” Comfort, like many other things, pleasant and un- pleasant, is relative. O O W ‘I’ Communist propaganda and the ambitions of President Nasser of the, United Arab Republic are, no doubt, involved in the troubles in Lebanon. But it seems certain that Moslem re- ligious prejudices are also involved. Lebanon is the only Arab state head- ed by a Christian. 1 ‘I 1 Mr. C.W. Carter, Liberal member B u r i n-Burgeo (NFLD) has brought up in the Commons an ini- portanl inatter. It is the need for Fed- eral help for low-cost housing‘ for D€0ple with below-average earnings. There are thousands of Canadians who need homes but who are unable to take advantage of the present fog- for pointed out, there is more involved mula. *1 me A -.—,-~ -. ., ...s-—,~—- 'FE€LING DISARMAMENT ‘ VIA ARCTIC — msPEc_TIoN Er‘.li-ire’/". we Hvé MISSED THE Bus " J u.N.s‘ecizeTARY GENERAL DA6 HAMMAi2°s:<uoI-D ...-...—— ~»-———'" i at : "to an STILL WAITING OTTAWA REPORT A Well-Recid Blue Book‘ ~ By Patrick N’ holson Special_Corespondent for The Guardian Ottawa: A “best seller” was published here last week, as sought after in this capital as that banned novel, “Peyton Place,” used «to be. But this book will certainly never be banned, because there is nothing in it which could turn anyone’s morals blameworthy, although there is plenty in it which turns many Ottawans’ eyes green. For this is the $2 “Blue Book" published (each year by the gov- ernment printing office, and list- ing salary of every post on the, public payroll. It hides this bar- ing of t-he governmenfls economic soul behind the unpromising tit- le: “Canada — Estimates for the fiscal year ending March 31, 195 .” What makes this Blue Book such carefully dissected popular reading in this capital is that it lists the remuneration of perhaps two out of every three wage-earn ners here. PUBLIC IFORUM This column is open to the discus- sion by correspondent: of scion of interest. The Guardian does not neses-‘ nrily endorse the opinion of corres- V . pondents. ECONOMIC FORECASTS Sir,—- I much appreciated that feature editorial entitled “Million Dollar Crystal Ball” in which your Ottaiwa Journal contempor- ary beams a realistic Jight at the question as to “Whether the Royal Commission on Canada’s Economic Prospects was worth the million dollars it cost?" It is significant and thought- provoking, from this rieader’s groumdlinc angle at any rate, to find that, despite the ‘guestimat- ed’ addition of 10 million people around the nation’s dinner- tables (in 1980 , the commission finds that, not only will there be 13 per cent few-er farms in 1980 than there were in 1951, but also, that “by 1980 the total number of peo- ple employed in agriculture mayl represent no more than 7 per cent or 8 per cent of the much larger labor force which is fore- cast by that time.” Proverbially, as you know, it is notoriously dangerous to look too far along the road to the future — without knowing the bends or the obstacles placed there by un- favorable social and political cli- mates — and in this respect, the? hazards are gr e a t e r in Agric- ulture than along the pavements? I note the above editorial’s ref- erence to the learned commission- ers’ “heavily-. hedged prediction of what things will be like” in 1980; and specifically to the mod- est admission: “The probability is therefore overwhelming that the future will not be obliging enough to conform to what we have predicted.” This latter vividly reminds me of a reference by one of the wise men to the grim prediction of the gloomy Dr. Malthus, just a cen- tury closer to that ‘crystal ball’ propliet than we are: (Quote): “Civilization mounts and climbs. Mallhus, when he stated that the mouths went on multiplying geo- metrically and the food only ar- ithimetically, forgot to say that the human mind was also a fac- tor in political economy, and tl.at the augmenting wants of society would be met by an augmenting power of invention. . . ” (Emer- son. in 1863). What. indeed, did Dr. Malthus know of today's Nort‘ American fact. that mechanized agriculture:_ in these two lands alone (U.S.-i Canada) acres, for the production of FOOD for direct human con- has released s5.ooo,ooo ‘ sumpiion wliicli. as recently as, 1930, were dedicated to growing FEED for liorse- and- mule pow-; er? As I see it. this latter fact is directly linked to today's cur- ioiisly iiiiappreciated abundance in this favoured corner of the‘ earth! I am sir, el.c.. GROWER‘ To its school of I It is essentially a community book, for no names are mention- ed in it; only appointments. But to most Ottawans, nearly all the neighbours and acquaintances can readily be identified by the title of the post each holds. THE ’ TOP BRASS Starting at the top of the gov- ernment iiervice, the Blue Book shows that the Deputy Ministers are of course the elite. These are the civil servants holding the ap- pointment of permanent head of the staff of each Department of Government, or appointments of com-parable rank. The highest paid of these is Deputy Finance Minister Ken Taylor, drawing $20,000 a year. Next comes Jules Leger, brother of the Cardinal; as the senior civ- il servant in the Department of External Affairs here, he is paid $18,500. ’ Next after him rank the Dep- uty Ministers of Agricultiire,.J us- tice, National Defence, Customs andVExcise, Public Works, and Trade and Com-merce, each paid $17,500. Thirteen other Deputy ing from $17,000 to $15,500. Ministers receive salaries rang- Officially the senior civil ser- vant is the Clerk ‘of the Privy Council and Secretary to the Cab- inet, Robert Bryce, whose capa- bilities -are known to be highly regarded (by the present Prime Minister. He is paid $18,500. Other non-departmental offic- ials in the top brackets include the chairman of the Civil Service Commission, Arnold Heeney, and lar, both paid $20,000. The , Queen’s Printer receives $16,000: | the Dominion Archivist, Kaye Lamb, $14,000; the Presi- dent of the National Research Council, Dr. E. W. Steacie, $17,- 500. I NON CIVIL SERVANTS The Governor General is paid the odd amount of $48,667, which was fixed by statute before the war as Ten Thousand Pounds Sterling, at the then pre-d«eva1- nation rate of exchange of $4.- 8667 to One Pound. The salary of the Prime Minis- ter is $25,000; other Ministers in charge of government depart- ments are paid $15,000 each. The Leader of the Opposition in the House of Commons, Hon. Lester Pearson, is paid the same as a Cabinet Minister. The Speaker of the Commons, Hon. Roly Mlchen- er, is paid $16,000 a year in sal- ary and allowances; the Deputy Speaker, Colonel Pierre Sevigny, $7,500; the Speaker of the Sen- ate, Hon. Mark Drouin, $13,000; the Government Leader in the Senate, Hon. Walter Aseltine, $10,- 000; and the Opposition Leader in the Senate, I-Ion. Ross Mac- donald, $6,000. In addition, these politicians, like all Senators and M.Ps, receive the uusual pI.rlia- men-tary indemnity of $10,000 a year. Cabinet Ministers and Op- position Lead-er Pearson also re- ceive a motor car allowance of $2,000 a year. The salaries paid to the heads and other employees of Crown Corporations are not made pu- blic. It is understood here that the President of the Canadian National Railways, Donald Gor- don, is the most highly paid per- son on the public payroll at $75,- 000 a year; and that the second highest, just nudging the Govern- or General, is the ‘Gouernor of the Auditor General, Watson Sel- Dodecoinese National Geographic Society Greece’s far—famed “twelve is- lands,’ «having endured centuries of foreign rule, are celebrating the tenth anniversary of their re- union with the motherland. The Dodecanese sprinkle the southeastern Aegean just off the coast of Turkey. Their Greek name signifies there are 12 of them, but the chain actually num- bers 14 major islands with num- trons islets and reefs. The rocky, barren islands are home to about 126,000 scattered inhabitants, less than the popu- lation of Phoenix, Arizona. Most- ly they are people of the sea. making their living as sailors, fishermen, and s p o n ge divers. The islands maintain they are more Greek than mainland Greeks. SURGE OF HISTORY But these stepping stones in the blue Aegean could not have a more international p a st. “There, a few leagues from As- ia,” the German archeologist Cur- tius wrote, “more history was en- acted than in any other space as narrow." Greek, Persian, Roman, Sara- cen, Fnankish, Venet-ianfi, Geno- ese, and Crusader ruler s left their marks. Suleiman the Mag- nificent took the islands in 1522. Italians dnove out the Turks in 1912. German and British mili- tary governments set up shop during and after World War II. The islands reverted from Italy to Greece in 1948 unner terms of peace. , Much the largest island is Rh0d€S. with an (area of 542 square miles and green moun- tains rising to 3,986 feet. Domin- ating the capital city is the re- stored Palace of the Grand Mas- ter of the Knights of Rhodes. Bo- wers of purple bougainvillea spill the Bank of Canada, James Coyne, at $50,000. Anniversary Cicero, Julius Caesar, Brutus, C-assius, and Tiberius.‘ Other Dodecancse isles a re scarcely less famous. Kos was the cradle of medicine. Hippocrates is said to have taught classes un- der a plane tree that still lifts its ancient boughs over the central square. True or not, the tree is venerated. Kos is worried about its alarming decay. PASTIME FOR PATIENTS A few miles away is the tem- ple-hospital of Asklepios where organized medicine got its start. Priests took the case histories of new patients. While convalescing, prize inmates were required to inscribe marble tablets with rec- ords of their symptoms, diagnos- es, and treatments. On Patmos, a desert- brown is- land, St. John the Divine tradi- tionally had his vision of the end of the world and wrote the Apoc- alypse. A grotto there is cherish- ed as the place he wrote, “I John . . heard behind me In great voice, as of a trumpet, saying. . . What thou seest, write in a book, and send it unto the seven chur- ches’? (Revelation 1: 9-11). Tiny Simi yields to no neigh- boring island in its store of leg- ends. It was there, they say. that Prometheus created man out of clay, furnishing him with fire and other necessaries for the adven- ture of Life. OUR YESTERDAYS (From The Guardian Files) (May 23, 1933) A fourth year course in Prince of Wales College will be estab- lished at the opening of the next college term, it was decided this week at a meeting of the Pro- vincial Board of Education. The over its ramparts. No trace remains, however. of the Colossus of Rhodes. The great bronze figure grew to a‘ height of 104 feet in 12 years but had a remarkably short life. At the age of 50 odd. he was shaken down by an earthquake in 227. B.C. One of the aniient worlds wonders thus ended up as junk.‘ In those days Rhodes enjoyed fabulous influence. Its maritime ’ laws were a model for posterity. rhetoric came I addition of a fourth year will bring the institution up to the re- quirements of a full Junior Col- lege and will enable students to acquire their Degree with only two more years of University work. The commodious barn and car- riage house of Mr. Lot 16, was burned to the ground on Monday evening. It is thought Earle Yeo. , New Device May ‘\ Help Bockoche By Herman N. Bundesen. M.D. I The medical advances I would» like to discuss today in our Ii‘-‘?=’“' 2 lar month-ly review of medtcllle range from an aid to 3lltlb1.0I.lC: reaction, a new device to help; complex heart opeI‘3§10“3 and a new type of orthopedic mattress- Medical researches have come up with a way to double antibio- tic action against germs. It '5 the chemical, glucosamine, a simple substance found abundantly 1'11 nature and throughmll the hum‘ an body. IMPORTANT ROLE They have blended 81110053“ mine in a new capsule..Tli_e gluc- osamine gets the antibitic. into the blood faster and keeps it ef- leoliive longer. While 311110053’ mine has been known to chem- ists since 1876, this is the ftI‘S‘t time it has been given an imP0I‘- tant role ‘in medicine. Doctors at the Duke University Medical C e nt er in Durham. North. Carolina, have develop- ed a device which can lower a pa- I:ient's body temperature ten de- grees in as little as five minutes. Called a blood heat exchanger. it mank-s a new advance in safe- guands for patients who undergo complicated open heart S11I‘g'e1‘Y- PROTECTS BRAIN Lowering the pat.ient’s temper- ature greatly reduces his oxygen needs and permits the blood to flow at slower rates through the heant and lungs. thus protecting the brain and other vital organs- Previously, patients have been cooled with ice packs or refriger- ated blankets. This process takes an hour or longer and makes it difficult to control the desired temperatures. . Basically, the heat exchanger consists of a group of slender stainless steel tubes enclosed by a specially, constructed steel jac- ket. The blood flows through the tubes as s. hcart- lung machine takes over the work of the pat- ienit’s own heart and lungs. Wat- er circulated about the tubes con- trols the temperature of the bloot’. The ~»rl:h.pedlc- type mattress features a built-in bedboard and is specifically intended for per- sons with back trouble. It’s the first mattress of its kind to con- tain a built-in board in its inner construction. * The bedboard is “sandwiched” between a double-deck construc- tion of upper and lower layers of springs. The board keeps the spine properly aligned and pro- vides greater support close to the back where it is needed The upper layer of springs ad- justs to the contour of the body and permits sleeping comfort. QUESTION AND ANSWER N.B.: What causes nephritis? Answer: Nephritis is an inflam- mation of the kidney. It usually follows a throat infection and is believed to be due to an allergy to the -streptococcus germ. Usu- ally, there are red clood cells in the urine as well as albumin, and the body becimes swollen. MAXIMS There is one thing more exas- perating than a wife who can cook and won’t, and that's the wife who can’t and will. at the back of the barn. Stock and machinery housed in the barn were saved but the stored grain was destroyed. TEN YEARS AGO ‘ (May 23, 1948) , Four workmen were injured and taken to hospital yesterday as a result of the collapse of the old north wall of the Monaghan b-uilrdiinig which adjoined the south wall of the Rogers Hardware Company. The men were part of a crew demolishing the old build- ing preparatory to the construc- tion of the new Woolworth Build- ing when the accident occurred. The Council of the C‘han1otte- town Board of Trade decided last night to encourage the idea of having all city retail stores close at 5 o'clock instead of 5.30 from June 1st to Sept. 30 in order to give the employees an extra half hour of daylight for recreation. most inexpensive salesman you can employ - - - a GUARDIAN- PATRIOT WANT AD Phone 8506_ the fire started from a spark which set fire to a straw SE30" Khrushchev NOTES BY n t h s ago. Russia's some mo warned the United in the event of war .S.E::e:.ii1ha&ury you.” Then the U. 5, Secretary of Defence, Neil Mc- Elrov, declared that we can bury RusS”i.a_ This makes it even. From now On, we recommend a mora- torium by U.S. officials about who can bury whom, and we would recommend it to Mr. Khrushchev, too, if we thought our advice could reach him.———Chicago Daily News Having run his government close to the limit of its term, Premier Campbell of Manitoba announces an election on June 16. He is one of the manyLiiberals who hoped for en-courangement in the March 31 general election re- turns; now he goes into the cam- paign for re-election with know- ledge that the Conservative cause everywhere has been restored and Manjmpans in sentiment are not apt to differ from others. - Ottawa Journal Dr. Ray Lawson of Montreal, passibly the best informed man in Canada on the life of the Es- kimo, justreturned from a sur- vey of Arctic conditions, says the northern Eskimo whose diet con- sists largely of raw fish — grey trout and Whitefish -— is free of tuberculosis, and trichinosis, and has virtually no dental decay. Chief cause of death is pneumon- ia, the remedy for which is peni- cillin.--London Free Press Across the fields I can hear ham- mers banging All through the morning is the lazy air Tampered with, tapped, along with catbir-ds’ singing, With haw.k’s high mew and the wren’s small fanfare. There will be linear boards and a shuffle of shingles Where nails are driven in like ordered thoughts, . Shining and straight, as pol-an wi substance mingles And one enects his safely above his doubts. ' ~ I.‘l1Il'I'1 has persisted; Noah at the edge of the waters with his sons, some squ-are jawed Puritan, by his lads assisted. . . And now my neighbor througuh these haysrweet noons. What better praise of man, what ha.-rdier token, Than hammers in their plain, blunt way have spoken? -Sarah L-itsey in the Christian Science Monitor. Wowiel HI-MILER RIB tmck."..)»': tires (size 6.00 x 16) for just TWENTY-NINE DOLLARS 'and.95c plus your old tire. ,7, Made by eooovun too... I F how’s THAT for a deal? P Veusrou ST.‘ From time’s dim edge the rhy- , THE WAY ._,, The thrifty taxpay fir the renomination of lilrfagfi * : er as Speaker means the ch‘ - he wore in the last Par "ll a ' igzlil serve a,a1n.—OttawgrJm;, Britaln’s Mosleyite5_ . known as the British Fascists and now caning.“ selves the Union W “may be re-emerging ,, trdlenbii‘ makers on the fringe of. ’ : says a dispatch from L0 fit»? was hardly to be expeem'h,..r' In they would re-emerge as ~ ' else.—Toronto Telegrammmhfi ‘Q Curative seep is been‘ ' shionable in\ some cles. The idea of overomI;,i:.% disease by oversleeping it ‘ ancient. Animals practise it taneously. A sick cat wm somewhere, sleep for and reappear cured, I ‘ sleep was known in snot) dia, Greece, and Rome; , belief was no doubt limo} a curative factor.-West’.-A Bulletin The Lord’s Day Allin“. nada is now in its 70th “ ii in an active, and frequengttigyx troversial, career devoted preservation of Sunday adj. M, of rest, recreation and wm-my Instituted in Ottawa in 1831} 13,85‘ ly at the request of labor mm merits, the alliance now includg, representatives of most religious denominations. The animal mm of the alliance pleads for ‘)1 --up hurried and deliberate 59915,“. to any revision of Sunday 1,3,4; The aim should be to avoid ious loss of Sunday advantage; g‘ the people at large.” -81.0»); erines Standard ' The AgedldSTri The Lord God is my stun . and he will/make my feet ' hinds’ feet, and he will make to walk upon high places. . I l l DO IT HOME Now Now! Don’t try to fit modern living ' to old fashioned wiring. We, will check and correct yam] wiring quickly. neatly my economically. ' ‘FREE ESTIMATE CALL NOW PALMER ELECTRIC PHONES 8543-8544 I ,..z’’ .- .-.-— 0 - x nw;»\fl°" V PHON'E:i.9623 I D p E be sore CARS-I-DLOADGETRUCKS ~ » sALEs-‘Auogspékvics Almost every man enjoys ‘ WHITE owi. 11¢ suggested pricl All taxes include