I’At_;__l_'l_S_lA islmpnlfl-a w; lilegntral-Euardian ‘i BAPTIST SERVICES-NOHII Riv- “ TALKING -P!C'l‘UI ‘lal- “y; g _ O W i?’ LA YIN i.‘- mtlslc - ALL souuo - Atifolluoe er Field. Sunday. May l8: North Riv_ . 1i a. m.; Clyde River, 3 p. m..- 7.30 p. m. W. R. Muc- lWalker, Minister. i CHURCH SERVICES-DI‘. Robt. ‘P. \Vhiston, P. E. I-. Evangelist for wonders-ll Vocal Numbers by Entire Minstrel Company Wk lGripping Love _ Romance of a _ .5lnglng Minstrel. ‘l At 11 a. m. at Hazelbrook; at 3 p.; exandria. . TRYON BAPTIST PASTORATE- 1 ‘Services, Sunday. May 18: Westmore- lland. ll s. m; Tryon. 3 p. in; Al- ‘bany. 7.30 p. m. Special service at lAlbaiiy‘ with lnuszcal talent from isumlncrsicle. Myron O. Brinton, .Mllll5l.€l'- I COVEIIEAD PASTORAL CHARGE 1 '-'.l.'lle Church services for Sundayal May 18. are West Covelieaci 11 a. m. 5 lStaliope 3 p. m. Covelead Road 7.30 ip. m. All cveALrlg services in th~s 01111188 will be at 730 ilntll the end t HELEN TWELVETREES M FRED scon llit and fltlrc 'A glamour that has vanishecl— lold-time minstrelsy with its pag- ieantry and parade, plus a human iitory and the most thrilling cli- I at 10.30 a. m. l I l YORK PASTORAL CHARGE-l ‘Service at ll a. m. Braeklcy’ school “u; ever urceneth ‘york Church school at 2.30 p. in 1 u .1 1 . ..__l:.\ slltll-‘(Fs ‘SOIV-Ces at 11 a. m. Braiklcy school t 1A 3115B E\\' S .01 1-’ l1» 111- Service 3 p. in. Ce..tral . \ R ,1. () O N ‘Church. Marshfeld Dilnstafnugc '1 ‘school at l0 a. ni. services 7.30 p. in i l RECEIVES DEGREE - The Ren- - frcw Presbytery. of the lClulrch of Canada at its session at lPclnbroke, Ontario, on May 6th, ex. tended congratulations to Rev. Edwin l 5111011. 01.11.. F.R.A.s., Pu. 1).. tlicl popular and energetic minister ofl [Zion Church. Carleton Place. who has i had conferred upon him the degree! 0f 11111105111111)’ by the University ofl Indiana. Dr. Smith completed a i NOW n ‘ ‘ Rev. Mr. ‘of July. Stinday school at West Cove- IBflClZCI‘ . . . . . . . . . . . lhcad l0 a. m. and at Covehead Road ‘II-SM. 0105i“ Unncd iFox. Sundry . . . . . . . .. 1 Fisher . . . . . . . jlllifr CHARLOTTETOWN _G_L_JARDlAlv. | . . | CENTRAL BEDEQDE BAPTIST §PASTORATE—Sunday. May 18th. Rev. Dr. J. J. Sldey will preach as follows-Morning. Central Bedeque, 10.45; afternoon. Belmont. 3.00 p. m.; trening. Freetown. 7.30 p. in. IVINSLOE SERVICES-Services on the Viinsie: United Churches on Sim day new, May 18th. will be as fol- lnws: Winsloe :.0i‘tl\ at 11 a. ni., Win- f eld and Princetown -Road will meet m. at Cross Roads, and at 7 at Al- 'at 10.80 a. in; North and South Wln- . I sloe as usual. NORTH RUSTICO AND STANLEY ; BRIDGE - Services in connection I with the United Church on Sunday. May 18th, NorthiRustico at 11 a. m.; and Stanley Bridge at 7.30 p. m., Sundily Schools in all appointments. Rev. H. S. Bishop. Minister. FUR MARKET . New York Auction announces the following comparison of prices realiz- y ed at its sale held May 12, as com- pared with the February, 1930 Sale. 10% Higher . 15"; Higher No Change Lynx, Russian . . . . . . . . . . . Fox, White . . . . . No Change . Fox, Cross . . . . . . . . No Change i Pox. Red. Alaska No Change Fox. Red. Others 10".! Lower Fox. Blue . . . . . . . . . . . . . .. No Change Fox Grey . . . . .. . 10% Higher y Fox. Australian .. . No Change , Fox, Kitt . . . . .. No Change .. 10"}. Lower l . . 10'} Lower I .. No Change i . No Change Fox, Turkish Fox. South American 011080 0f 1111-‘ Cflllfliy C0011 0i 321109115 the plaintiff it would be nccs. Western Guardian g —ENJO\'ED VISIT -— The many ; friends of Mr. C. Clark Harding. Nor- boro. will "be glad to see him back | home. after spending the winter with PLAYING '7 i. ~ y! UNIT-Scar course. Smith this sister in New Jersey. llc motored I ll E t: lit-d ll. REVERSED lll APPEALBASEI ‘the Christian Churches. will preach _:loe South at 8 p. m. Hghfield at T .' ‘ ‘on Sunday the 18th. as folloivsz-jp. m. The Sunday School at High- Supreme COUPI‘, Flnds In Favor of City of l Charlottetown. At the Supreme court yesterday ‘ At the Supreme Court this morning His Lordship Chief Justice Blathieson the City of (‘hclrlcttettnvn Appellant vs Lewis l‘. Tanton llespoudcnt This was an appeal from a judg- ment of the County Court of Queens County in fat or of the respondent (plaintiff) fnr the sum of $182.26 wltli costs. The action was lll‘0ll?.lll to re- enver that snni on a count "for motley received by thr- llefeudant for the use of the plaintiff“ His Lordship said that the respond- l em (plaintiff) had failed on every material ground to sustain his action, and the ar-peal therefore was allowed with costs of this appeal and of the trial in the r-norl below to he paid liy the respondent to the appellant. l CANADA ' t‘ The full text of tit" judgment follow- ing: - I ROVINCE OF PRINCE EDIYARD ISLAND. In The Supreme Court The City of Charlottetown Appellant lDefendant laclowl vs. ' Lewis P. Tailtm t Responclt it (Plaintiff below) 13th lvlay 1030. Judgment of Mathleson. C. J. This is an appeal froln a judgment l cf His Honour W. S. Stewart. thcn Céunty’. in favour of the respondent tplaintifl) for the sum of $182.26 with cover that sum on a count “for money of the tilaiiltiff." The plaintiff was the owner of two parcels of ‘real e; f“ situate in the City of Charlottetown. which had rdditioual provisions immaterial to this case. On this appeal plaintiff contends.- 1. That the City Court had no juris- diction to issue the warrants. . 2. Thai. the appeal tribunal consti- tuted under the Charlottetown Incor- poration Act had no jurisdiction. I 3. That the assessors who made thc assessment had no jurisdiction. 4. ‘That. as a consecuence. the pro- ' ceedings taken by the defendant up to - and including the warrants for the‘ sale of plaintiffs property were void ab initlo. 5. That plaintiff was consequently entitled to a return of the money paid by him: rind 6. That nny Court competent to try an action for the cause and amount stated in the summo" s had Jurisdiction to try and determine all the questions. Counsel for the defendant on the other hand contends: 1. That under the count "for money delivered Judgment ill the case of received by me def. mam for me use of the plaintiff" the whole Lin-den was upon the plaintiff in prove that though he had parted with the possession of the money; the properly in it did not pass t0 the defendant; 2. That the Judge of the County Court liad no jurisdiction to review the prccccduigs of the civic government and its officers nor to question thc validity of the process of-thc civic court against the lands of the plaintiff; n . of 12".? acts and lrrocrcrlirlzzs of the cl“ authorities it will 1d be nrccssary not only that the Ccurt appealed to should lie one of compctcnt jurisdiction but that the proceedings complained of should be spceificai‘ attacked for the purpose of having them set aside. If the grounds taken by plaintiff's counsel are sound. then this is not the simple action for $182.26 "for money received b_v the defendant for the use nf the plaintiff" which its well known form and ordinary meaning would sug- gest bllt would open into a wide flcld which would include the considera- tiorl of every step in defendant's llnc of action frolii the making cf the As- "ssntent Roll to the special warrants texecutionsi against thc plaintiff's land. To clear the road for vicinity i111‘ l',\’ to find that tlic whole Assessment Ilrlll for the City cf Charlottetown for tlic {costs The action was brought to rc- Fcny pnfling 31st December 1920 was llllll and void and the whole taxing 5.115- ‘reccived by the defendant for the use l...“ and l)l‘occcdillgs 1m- that year at least utterly invalid. This would ap- pear to be a tremendous consequence to flow from an action so simple in its form and so insignificant lrl amount in 1'1 ti. That in order to test the validity l i SPECIAL THIS WEEK i l llulkTeu........ u-t-s-s Lltins Peas . 2TomntoSoup......... 3lba.Rice........ . i z tins Sliced plating; i. i ;l pkgs. Corn Flakes, Suga Robin Hood Premium Roll 2 Shredded Wheat ..... .. Hllszards Tea Matches. 3 for L’ lbs. Rhubarb Head Lettuce 2 lbs. Sweet Potatoes Service 146 Richmond St.. 10 Surprise Soap Swansdonln Cake Flour Baking Powder, Rose Brand leaf Lettuce . . . . . . . . . . . .. CUDMORE BROS ‘\\'........’....Q.@~'.'..'¢.......".'......Q.Q§. E. R. BROW Fire, Life, Accident, Sickness and Plate Class Insurance I at Lowest Rate. v Good Strong Stock Companies Agent at Summersitle, Lloyd Lewis ‘is well known in Prince Edward Is- l 101101 111111111; been for a number ofl, llvars’ pastor _ at New London and ‘Cardigan. His numerous friends in 1 this province will join in congratulat- ilng him on attaining his recent dc- gree. ‘ 't\'l'l'!I I’.\’l' 0'31 .\ l. l. l‘ I‘ AND DOROTHY SEBASTIAN "ll'v crooks and cops in n tangled. ting! nu. thrilling h of love and light fin: LAST SERIAL -_ ,1". Nilliilirol/f éfffidfi» ri-throb story AND (‘OMEDY vice of Win. Laird was held at the. cunt-oracle PLEASURE» l l “was largely attended by relatives and friends of the deceased. ,.Mr. Laird t ivas a kind. honorable man. and a true friend. but it is in thc home ‘where he will be so greatly missed, for he was a devoted husband and .3 l)£\‘t'i'> MONDAY . . , . w c father. H 1 ' .~ . -' ~ . -'\ L L i A Lid N L’ _ 51 N5 I NG Nlary i-lzteilclciiutfrs llloliitlldzlxslililrtinmlsl l‘ ‘i -. ‘i duthl l‘lt~.l.~llrt~-lllhllcrl - .~\\‘.'(‘|Il along on a [we (hugmers, m m0 . ' m“ .. 1 urn his loss. l n 51111., with lti\'l*— .. .\I.~~() IALKIE (031121)! RIOT M“ R‘ c‘ shamm“ and Mi“ 6"‘ trude Laird at home. Mr. Laird was 73 years of age and was born in Cav- endish. P. E. Island. alid has left one brother. John Laird on the old home at Cavendish. P. E I. -_'l PRICE liii)Nl)A\" AN TUESDAY POLICE COURT-At the Police Court yesterday morning two defend- froni there to Boston in the rumble seat of a Clirystler. with the liumid- l ity at ‘J2. l-le spent a week in Boston visiting friends before returning home. sinus of $76.00 and $80.00 101’ 1119 $0111‘ diction over the lmlnlcllaalityi. its courts 61101118 3150 13009111001‘ 1923- 30 010 110i cr executive officers If such an action +0000 04-0400 oooooooooooo-ooo-o-oooo-oooooo-oovuooo-o-n zlléxY l5- 193g ._..___ _ r Crisp l ed Oats - . . . . . . . . 38c . . . . . . . . “Zlo- . . . . . . . . H35... . . . . . . . . L3,‘. Grocers _____ Owe-Q“ i l l Charlottetown x 2 Q i 0 I I 2 2 l. been taxed by the City in the respective ‘a mun lmving no supervisory juris- i o ' - nay the taxes when thc salve fell 01w were to prevail the financial founda- and certain proceedings were taken by j thc defendant purpcrtiilg to bein pur- ‘ I suance of statutory powers. which D10- by counsel for the plaintiff he laid spe- tions of the City will be shaken. Iii the long list cf authorities quoted ‘089011185 195111180 111 H 111051110111 0f 1110 cial emphasis upon thc ease of Shan- . _“""OUR‘.\'ED Lin“ TOD“? l Judge of the City Court against cacti-ma Rcnlties Limited \'s. La ville st, | in“ “as” “gmllsi a "my "m" Ball“ lof said parcels o.‘ land for the rv-slwct- 1Michel. That was an application by. i LAID To Rflylpxfhe funeral Se‘, lchargcd with resisting arrest. in con- live amounts claimed to be dtic thereon 131131111011 Realms, a land company .nection with the recent fracas nffor taxes and cosis- and a special My» ‘rant. texeciltion) was issued‘ by the, ‘ Chapel of Cont,“ and Hanna. yam ltliat vicinity, when. liquor was seized t Sam Judge against eouvci‘. 011 M01100)’. March 17th, and and a“ ‘mice’ “as ‘muck with ‘Hparcels of land and delivered to thc¢ bottle. but 110i by the 00011590. 001110 ! Sheriff of Queens County commanding before Magistrates John E. Campbell, and John Mollison on Thursday morning at the Court House, Sum- mersidc. and was adjourned until this morning for further Mr. D. O. Stewart. is representing thc Crown and Mr. E. l-I. Strong. -SAI') IIEREAVEIIENT — Muc sympathy is expressed for Mr. and Mrs. Howard Perry and family. of St. Eleanors. lll the death on Thurs- day morning of their youngest sorl, Master Edwin Howard. after only a week's illness. at thc tender age of 9 years. The little lad was a very each of the said; t him to sell the same at public auction l (with directions as to the mode of sale \ and disposal of the proceeds thereof. ‘ " In those circumstances the plaintiff 4 ton the 14th day of November 19211.. lseveral sums mentioned in said war-I |rants with costs amounting ln the; ;\vhole to $182.26. It was for the recov- , iwas brought in the County Court by; inow appealed froln was rendered in his _. favour. l Before proceeding to consider the, l principles of law applicable to thc case ‘ it is in order to examine the -civic organization and powers in relation to tafterwards referred to as "The Cont tinny"). to the Superior Court of the Province cf Quebec that the Assess- ment Roll of Lo. ville Si. Michel, a town incorporated under the statute of thc Province of Quebec. should be held “illegal. mill, irregular. ultra wires. quashed and annulled." Few cases have travelled so far. From the Superior Court.it was appealed to the Court of evidence. i paid to the Sheriff tinder protest the qqngs Band-L from the com-t of Kings Bench to the Supreme Court of Can- ada and thence to the Privy Council. By the Civil Code or the Province K» C‘. i5 001111301 1'01‘ i116 DQ101159» 5- ' cry of the sum so paid that this action o; Qucbem my 5g_ i; i5 pyqvided that coirts. circuit judges. magistrates and h i i119 Piiliml“ and m“ ‘he iiidgmem ‘all bodies corporatcanrl politic are sub- ject to the snperintending and reform- ing power and controtof the Superior Court and of the judges thereof in such ‘manner and forin as by law provided. It was nuclei" the atlthcrity of Article 50 that the Company 111717000 1° “W taxes. The taxing power of the city of vsupefior Con" w quash ‘he Assess- Charlottetown is of ancient origin but. ment Lists. But it was finally held Business Crip Hoodlum NEW YORK. May Iii-The big business of the underworld is rack- atcering, and in New York City it is flourishing. Call it by any name—extortlun, “the shake down," blackmail. graft. or sabotage-it has developed a feud- al system and/the capital of thc Kingdom is shifting from Chicago to Manhattan. The metropolis of the Central States has no monopoly on these parasitic gangs which prey on in- dustry. and probably never had. New Racketeers Use Violence to Extort Millions ‘ From Industry-Laundries Fight Back. m? W959i“ imm°$‘“ the “stem of ithat because the Company was Elven taxation may be takerl to have been lby the Provincial Statute jncgrrjoratlng York has known them for years. but E U W A R D my 19 <20 0 H ' i! TIJEPJ COMES KI TT Y RULLICKING ’I'lllt'i£I'l ACT COMEDY Dlltl-LFIIP-N OF MR5. AITIIIYR H. ROVER AX!) CA.‘ I‘ (If LOCAL TALENT L'n(l"r the Plllrfilltlgt‘ ol IIIH Iloilor lneilienant Governor and Mrs Ilcartz. Ills Worship .\lu,vor I'ro\v.~.e and Mrs. l‘rovvse. in Aid of Protestant Orphanage .'i1"II‘..\('l'lYZI .\l’i'I(‘l.\7lI‘lI-1S IIZTPNYEIIN ACTS IILSEIIYL >I£.\TS 75v. t‘; 501'. SOME RUSH 35c. ..___ I ' ' l GIRL I£\ NOELIST‘ GONE AND L\I;\\' IS SOFGIIT HERE BASE BALL _ _ __ ill-wilful‘ "l" “V-i" rnltrlxtiiv. N. u. 1.1a; isf-A ‘iigiflkiiéjfliir .l.h':,i:_i‘,il_‘ii’l_vcu,n; sellslltlOll is ticveloping hourly in the deepening nlystery concerning thc futc of RW. Jewell llllllOlI, 21-year- 1ill’l"{lll'l elailgelist, of Newcastle. Pt., rullrrl the Aimee AIcPllerson of New l-Iunipslilre, pastor oi the Nazarene Church licrc, who vanished in March. and wlio for a tulle was hilntcd in this section when posses scoured the fields and rdrezlllls. Ycsterrlay a warrant was issued in Franklin by Overseer of the Poor Lieurge French for Stacy Daigneau, J3, one of Miss Imhoftis church, who varnished thc day she clltl. Chief of Police Jolili Manchester lsuid today: “I think Daigneau is in lToronto. He has a. chum iii a needle lflietory there. Miss Imhoff was in Albany and Troy‘. N. Y., a short time aco. Silo wrote her mother ln Pcrln- sllvituiti from those cities. 0f course, ll‘.‘§l‘.(l ll S...- joist i‘ °""' . LLNLM N. . PLUMBING AN HEATING bright and lovable child and will be sorely missed at home and by his playmates at school. There are left to mourn besides his sol-rowing par- ants in a prohibition case each were fined $200 and costs or three months. Five corner loafers zlppenred; three of which were fined $5 and costs or ten days. one $3 and costs or flvc 0M5- 0110 011B $1 and costs or three days. A motorist charged with speed- ing was fined $5 and costs or ten day's. The man arrested on the day previous for breaking and entering in St. Joint was ordered held _ti1l the arrival of the officers from that city. Later-Chief of Police Blitwistlc re- ceived a \\'ll‘C last evening from St. John instructing him to release thc man. as it was found that he was not the person wanted. tersz-Chavles, William, Robert. Ed- ith. Lila, Ella and Etta, to all of whom The Guradian extends ccre sympathy. The funeral takes place this tFriday) afternoon at 2 o'clock. froln the home to St. John's Church and Cemetery. Rev. Arch- deacon Whitc officiating. S. ' -Mr. and Mrs. Thane A. Cantil- bell returned on Wednesday 010111111! to their home in Summcrsld! 110111 a wedding tour of Europe and the British Isles. Mr. Campbell's father. Mr. Alexander Campbell. who was taken seriously ill in Montreal. where he went to meet thc young PERSONALS Among those who lnotored from Staiichel to Tryon and Cape Traverse on Silnday; \\'Cl‘(‘ Mrs. J. J. McLeod. Miss Mildred Dixon. and Mr. Herbert l l t a little improved. S. in OPTUMETRY i; a specialized ‘science, concentrating all its rc- aources to the end that Defective Vision may be restored. Eye Strain relieved and Muscle imbalances cor- rected. Any one of these defects may be. and nearly always is, the cause of Dixon. Mrs. (Major) J. A. McKenzie, Su- _ preme Representative. Pytlllllll Sis- ters and Miss Jeair White, Maritime i Representative. are in Augusta. Mninc, attending the session of the Maine Grand Lodge of Pythian Sis- ters. Mr. George Mclnnis. c. N. a. Po- ' lice Officer. accompanied by Mrs. Mc- Innis. left yesterday morning for . Connecticut. where their dflllfllllfllfl: .‘.'iss Mildred graduates from Milldal-w ' lfospital tomorrow. On Sunday night Mr. and Mrs. Mclnnls will continue their journey to Charleston, West 1 Virginia, where they will visit their i 1 do not even intimate they are to- gether. Miss Imhuff was of fine charactear and from a good family Where the man is 1 have not thei least. idea. The mother is spending $20 a day and expenses for a detec- tlve to find the girl. She hasn't muchl If you want Expeditions and Expert workmanship Send to Severe Headaches If troubled with head- aches. we will be glad h investigate the condition of your eyes, and if necessary. daughter. Mrs. Angus McMaster. They will be absent from the city ' about a month. MUSSOLINI CROWS LOUDLY BEFORE LEGIIURN AUDIENCE LEGHORN. Italy, May 15.—Premicr l coilple, ls, it is pleasing to report,‘ money. They have hunted the coun-‘Bentgo Mussopm m a stem speech 111V 0V1???’ l to 30.000 citizens of this Tuscany city Miss Imhoif had a nervous break- tgdgy 355mm; “one could new stop 00W" 11 10W $0015 PEO- ‘ithe trlumphal march of Italy. Dalgneau is the father of elevcnl "woe toany who are thinking they i Theatre rhilrlrcn who are now destitute andlcan halt us." the dictator said as! Phone 393"] supporlrd by thc city. thousands cheered in the GU10 AL ‘ Police say Miss Imhoff left by auto berto Square. "He who so thinks dots ' F and the luau by train. Neither had not know tn what pitch of fever I 111111711 111°"! tmlsbt take the Italian people.’ Fred ll. Trainer Si) Grafton ‘Street Opposite Prlhce Edward furnish you with properly fitted corrective glasses. G. F. llutclleson OPTOMIYIRIST established imdcr the authority of lpme Town the right o; appeal against I statute of this Province-S Edward lVII. Cap. 17 and alrlended by 19 George ;t-he assessment and ithelnselves of it. they could not in the had not availed iv‘ Cap‘ 21' This Statute provides for iabsence of fraud avail themselves of lcnts the following brothers and sls- tthe appointment of r. board of assessors 1mg supervisory power o; the Supeflflf land prescribes their dimes‘ In an M” ‘Court under Art. 50 referred ot above. :‘sessment book to be furnished by the; _ City Clerk they are to enter the names , . . , “Nation slrl- ,of the owners of real estate in the City Hxleggiflctgsilifliag case,‘ Lord Sh“, 1n Even in the case of fraud resultlriff (which is not [liable to be rated and assessed and the ‘giving me judgment o; me Privy 5mm. inature. general description lvalue of the property. and within after having finally revised it. Upon and cash leil quotes with approval from thc 11108- . . b I dimited time i0 make rewm to the lgllglllffflgC Court of Canada as follows: Duff. J. in this case in the [City Council of such assessment book ‘an it were Shownthat Em assessor had !overvalucd property in consequence of receipt of the assessment book the City | t influence I Gaunt,‘ doubt m“; I Council was required to fix the rate of lffigggld Sm] be one“ to the nmnmpap Iassessment. Notice of the‘ nssessment~ ity to correct the valuation by resorting 'was then to be givrzl to the taxpayers. ‘to the Statutory “ppm”. l Ari appeal from the valuation of as- %sessors and from all assessments or I rates imposed by the City Council was iallowed to the Stip: idiary Magistrate i (now to a Bord of Appeal) and the tjudglnent given on appeal was subject ito further appeal to the Supreme lCourt. Where within the time prescribed lfor payment the ratepayer failed to lpay the assessment against his real estate. the collector was directed forth- with to publish for 30 days in a news- paper published in Charlottetown the names of all such defaulters with par- , tlculars of the property. etc. At the end of the 30 days the collector's duty was to apply to the Judge of the City Court stating under oath thc facts of notice and default and praying judg- ment against the lands in respect of which default had been made. and the Judge was then required to order judg- ment to be entered against such lands. and to enforce the judgment he was empowered upon ..appllcation of the collector to issue a special warrant (execution) under his hand and seal against any of such lands. stating the name of the defaulter in respect of such land. and to deliver it to the Sheriff of Queen's County directing him to sell the same at public auction. The Sheriff having advertised the lands n! directed was required to sell the same and authorized to execute a deed in fee simple to the purchaser. The principal Act further declared that "no error. informality or irregular- ity in the valuation. assessing. demand. collecting or enforcing of any tax or taxes shall affect the validity of any general assessment or of any indivi- dual rate or assessment. And if no ap- peal be taken from any such rate or assessment it shall be deemed absolute and good and valid in every respect. and no objection shall or may be taken or had thereto in any Court of law or equity or in any execution issued to enforce payment thereof. provided it appear that notice of such tax was duly served in manner prescribed by this Act." a judgment by the highest Court in the realm that, where the statute which confers the municipal power provided a remedy by appeal. the person claim- ing to be wronged by the action of the municipal authorities is not entitled to ignore that remedy and take his case to a higher tribunal even though that higher tribunal has the power to sup- ervise the proceedings of the munici- taality. In the present casc there was a right of appeal against the assessment. first to the City Court and from that to the Supreme Court. The plaintiff did not successfully prosecute either appeal blit sought instead by paying his tax under pressure of an execution in the Sheriffs hands and then bring- ing this action in the County Court- a Court having no supervisory juris- diction over the municipality-to have its assessment roll and all the pro- ceedings leadlng up to it condemned and the jurisdiction of the Stipendiary Magistrate and City Judge overthrown. This is -wliat the judgment now ap- pealed from purports to have done. In the view I take it is not necessary to consider except as a matter of prac- tise-the further objection taken by the defendant's counsel to the count "for money received by the defendant for the use of the plaintiff." which he claims had no application to a case such as this where the money was paid by the plaintiff in order to re- lease his lands from the effect of the warrants which the Sheriff had in his hands for execution. The law on this point has long been settled. never before in such a lrghly organ- iced state as today. ' The worrl “racket? means traf- fic in spirits, beer and drugs, to tho unltiated. bllt in this city, wherev- or a payroll waxs fat. a grasping band of rackateers may be found. hfllllons of dollars are levied yearly from such industries as building, laundry, clothing, milk. produce. ice and restaurants. The safaterlas ac- cording to the Restaurant Owner's tAssociation alone paid more than 311100.000 last year to a band of ter- rorLsts. The cloth-examining busin- l The result. of this much-tried case is e55 1n the garment centre. it. was go in for New York fl lswom. lost $1,250,000 in less than {twelve months to extortlonlsts. There .ls constant warfare on the piers sur- rounding the city. Business Man Pays They ‘call them "mobs“ in this down, arid the builder or the business I |man pays. because the "mobs" are fr‘ ‘ y, Trleyietim also pays, because he would rather share his profits tum have no profits at all. The produce mans trucks are wrecked unless he pays for "protection." The bulders trait-completed apartment house is demolished 1f he fails to corltrlb- ute ‘to a chain of "imions" whose only connection with the wot-km” world is a name on an office door. ‘Such vandalism goes right on, down the line of industry. with R bullet lin the back or a terrific clubbing for the fellow who persists if fight- lng back. Here in New York there are many Dwfltable sidelines to the rackateer- In; business. Police records reveal that these organized hoodlums have their hands deep into the pockets of thc bus and cab business. In addit- iion there are the fake doctor rack- more efficiently organized than is‘ In 179'! in the case of Merrlott v. pt. the club clonation- graft. the black 111111111100 101101180 '7 T. R» 209. the 11110 mailing tattle-tale Weeklies the wild- is laid down that where money has been paid under compulsion of legal-c” “Mk “i'"°°"“- Fem? 51°‘ process. even though it is afterwardiflmlmhin“ 11110 the illegal gambling discovered not to have been due. it cannot be recovered back as money had and received. Lord Kenyon in his judgment said. "If this action could be maintained. 1 know." not what action The amending Act of 1m substitutes In this nation in ma. with some wanderer-retinas: slot machines. City la Divided Thole M10 know how the under- world operates have described how pled By Gang In N.Y. ‘the boroughs of New Yoik are div- ided into sections sim.l.1i~ ‘to police rackatecrlng schemes, an (‘dtill is ‘presided over by a dAlflullfll head lof moblaud. It is ivhispcrctl that the "boss" sits in a tvell-slaflvd office .not a half mile from null-t- lleall- quarters and that his place 1s the “nerve“ centre of ullnos: a tinrd o! the big business of the underworld. iAble lawyers are ready day and Illgll’. to protect him and his uorkcrsWv-lli ‘habaes corpus writs and llail bonds ‘The police are known i1.) have cal- iled" upon him more than once. bu: 'rlo accusation ever has been made t4 ‘.stick. Every now and turn one reidl ‘of a paunchy fellow with d 81110005 on his fingers. whose llillllC raiiki high in gangland. being found $1101 dead in his flashy sedan Sooner or later it rlc\'<‘i°ll5 lllli ‘he was an over-ambtioln "llmllliii rackateer baron. who 10110111111 it‘ yond his boundary. Stllll(‘ill1".‘$ i110! ‘are reprlsals. and then the on‘ 11 threatened to n ram: “=11 011°00- Such "wars" are more llTiliimli he" than people outside the v.1)‘ 16011"- for the country generally docs M! o killings ivith the gusto it attache. to similar ilpheavals bearir-z U11‘ b““~"l"”d"i' ltised Chicago trade lnark. Our r60" .on according to crime alial,~'1‘l~‘ l‘ hi‘ ’cailse New York Police li-‘llfllilnenl lis chary with its information i100 the local newspapers are in! e111" to digging for information. ISLAND rticlvs FvNERAL The folowlng clirllillt! 10M“ “on Border Cities Star, wliatur. 011111‘ lo. will be of interest ilf i“ m‘ l-Ieseltinc was a Prince 15001110 ‘if land boy, being a Blmlil-‘Jll or m W. D. McCoubrey. New Glasgollvl" n. r., Mr, Iicseltine and his bu" visited here three X01111“ "W" Funeral services will bv hold 1°‘ morrow. March 22nd" liam l-Iescltlne who 0190 "l D t March 2o. at aso ll» mt- "°"‘ m residence of his mother. mi Fin. I-Ieseltine. of 40! Jlillcli“ “Win12 ore torment will be 111 “'l“‘i‘°" r cemetery. Mr. l-Icseltlnc slwiil “WY and): his life‘ in Windsor. lie. “fa-s fluifuw duate of Windsor colleen? 1'“ and University 0f Dcimii‘ the Great War he Will-i" Royal mylng corlw- 11° overseas while flying a and retired 110m ti"! 5m lng lieutenant. ‘ _ ‘I lle is survived b)‘ ll“ Mp‘ his mother. one sister. M15- Booth, Toronto. and e111‘ Gordon. d i" m’ was illi“ scout Vim w. a rani‘ Dore. p..- b?!) ' H n I ‘far GNP?‘