” . | | ____CKCW — Moacton |” *- §:30 p.m.—Mighty Mouse é : Playhouse / . Aprrerrcrrycs yy $02 The Outports: ‘CFCY TV Aah a FRIDAY 2:15 p.m.—Afternoon Musicale 2:45 p.m.—Nursery School ; ; . Time 8:00 p.m.—Adventures of Hiram Hohday ; 3:30 p.m.—Howdy Doody 4:00 p.m. -Hidden Pages. 4:30 p.m.—Open House 5:00 ».m.—P. M. Party : house : -9:00—Country Hoedown 9:30 p.m.—The Plouffe Family. Ps 10:00—Phil Silvers Show 11:00—Cavaicade of Sports (All Star Basketball) ; (2:00 p.m.—CBC TV News 12:15 am.—Viewpoint 12:22 a.m.—Friday Playhouse CHANNEL 2> FRIDAY 1:00 p.m.—Friday Playbill News, Weather, Movie — Witness To Murder. 2:30 p.m.—At Home With Helen Crocker 2:45 p.m.—Nursery School Time arty 8:00 p.m.—Adventures* of Hiram Holiday ~ 3:30 p.m.—At Home With He.en Crocker 4:00 p.m.—Hidden Pages 4:30 p.m.—Open House 5:00 p.m.—P M. Party . 5:30 p.m.—Mighty Mouse :00 p. m.—Provincial Affairs 215 p.m.—Supper Club :20 p.m.—News p.m.—Supper Club :35 p.m.—Weather :40 p.m. -Supper Club 7530 p.m.—Spotlight On Sports 7:00 p.m.—David Grief 7:30 p.m.—The Vise 8:00 p.m.—Tennessee Ernie Ford 8:30 p.m.—The Rifleman 9:0 p. m.—Country Hoedown 9 n.m.—The Plouffe Family 10:00 p.m.—Phil Silvers Show 11:00 p.m.—Cavalcade of Sports | 12:00 p.m.—CBC TV News ss sssses on | makes an informatory double to \ waa 10 The Guardian, Unariowewwn, en, san. 2B, 1963. ars RIPLEY'S BELIEVE IT OR NOT THAT * HOPE MAY COME TO RES/DE /N 17” aes Iatnleie le. es =e Dorking, Engtand . “FE HOPE “we THe Wee WISHED THAT LATER THE PROPERTY BY A MAN NAMED CONTRACT BRIDGE By B. JAY BECKER You are South, neither side vul- merable, The bidding has been: East South West North 1H Dbl Pass 19 Pass f What would you now bid with each of the following five hands? 2 OAQ6S QS GAIA 496 2 OAS YQ? AKITA 43 & OKQ82 YAS oKJ8 hANM & @AQ YJE SAKQ9482 KT & OK) YAIM @AKQI2 46 1. Pass. There is no obligation the part of a player who bid again when his partner re- sponds in minimum terms. If 2: 12: a.m.—CKCW News a. m. — Chowcase — The Paradine Case. RADIO | ‘ i C.F.C.Y.. FRIDAY Bin (STANDARD TIME 6.58 Sign On 7.0 Hebrew Christian Hour 7.15 Country and Western Round up 7.30 News and Veather 7.35 Country and Western Round- up 7.40 Farm Reporter “ 7.55 Interlude 8.00 News 8.11 Weather 8.1, Country and Western Round up 845 Weather 8.150 News 9.00 Morning Dovotions 9.10 Morning Moods 9.30 Top Tune, Time 9.45 Who Am I 9.55 Interlude 10.00 News ’ 1° % Magazine of the Air 10.30 Melody Parade 10.35 Melody Parade 10.45 Swift Money Man 11.00 News Headlines and Wea-: ‘ther 11.02 Women Institute Badcst.\ 11.17 Magic-of Music 12.1 Weather 12.% Rhythm Roundup 12.0 News and Weather 12.45 Mostly ‘Music : 1.00 News Headlines and Wea ther .4 f 1:02—Mostiy Music. 1.17 Mostly Music — 1.45 “Mostly Musie 2. School Bdest 2.15 Mostly Music 2. Back to the Bible 3.00 News Headlines and Wea ther 3.02 Best On .equest 4. News and Weather 4.05 Best on Request 4.30 The Outports 8.00 News Headlines and Wea- ther r 600 News 6.10 Interlude 6.15 Music for You 6.30 News and Weather 6.35 Music for You 7.00 Sports Roundup 7.05 Music For You 7.0 News and Weathe. 7.45 Don Messer’s Islanders 8. Tonight's Music 9.00 Assignmert 19.00 News and Weather’ 10.15 Starlight Serenade 10.30 Rhythm rss 11.00 Cavalcade of Sports 12.00 Dominion News 12.10 Sign Off CBA FRIDAY DAYLIGHT TIME 7:15—Marine Weather and Fill 7:30—News 7:355-AM Chronicte 8:00—CBC News and Weather 8:15—Maritime Sportscast 8:20—-A. M. Chronicle 8:45—Morning Devotions 9:00—News 9:05—A.M. Chronicle 9:55—News 10:00—National School Broadcast 10:30—A. M. Chronicle 10:45—Joan Marshall. 10:55--For Consumers 11:00GBC News 11:08—Showcase 11:15—Kindergarten of the Air 11:30—Court of Opinion. : Jamboree Junction. :30—Maritime Farm B'cast. 1:00—CBC News and Weather 1:15—The Archers. 1:30-—Operatic Highlights 1:59—D.0. Time Signal :00—Atlantic School Broadcast 15—The Happy Gang :45—Woman-In My House ™~ the doubler has only the mini- mum values required of him for his first bid, there is no neces- sity for him to speak again. since he has already announced this amount of strength. In the present case, South has no additional values beyond those already shown. North cannot have a strong hand. because he QUIZ The satisfactory trump support the singleton club, the control in all suits, add up to a possibility of game if pariner has just a few values. But, since North's re- sponse was forced by the double and he may haye a poor hand, all that can be done at this point is invite him to go on to game. 3. One notrump. This bid, in conjunction with the double which ; preceded it, indicates pretty ex- actly both the distribution and the high card strength’ held.| The fact that another bid is made shows that the double was not of; the minimum class. M partner) is unable to bid again over one notrump, there can be no game. 4. Three notrump. Even though North's heart response was for-| ced and his hand may be nearly! worthless, a unilateral game! undertaking is in order. Nine tricks at notrump appear very, probable. There is not. much point to showing the diamond oe - would have jumped to two hearts if his hand were such as to indi- | cate a game opposite a minimum takeout double. Since there can be no game. no further action is called for. 2. Three hearts. This hand is much more promising for game purposes than the preceding one. Althouga there are only 14 high card points, which is the approxi- mate minimum for. an informa- tory double, the heart response rcises the overall value of the h.ad to about 18 points. suit when the indications are so | strong that the best chance for | game lies in notrump. | §. Four hearts. So little is /needed from North to produce |ten tricks. with hearts as trump | fer example, Q-x-x-x-x of hearts | —that a game bid is clearly, indi- cated. Kt would be incorrect to | jump to only three hearts, a bid which is strongly invitational but can be passed. Partner should be relieved of the strain’ jor deciding whether or not to go! on. OTTAWA ‘CP; — A company controlled hy Cyrus Eaton, Cana- dian-born American industrialist, has Won a split decision in a’ tax fight with the federal revenue -de- partment A judgment of the income tax appeal board, dated Jan. 12 but issued only Wednesday, did not name The company but from ref- erences to Mr. Eaion and to his enterprises it was obviously con- solidated Premium Iron Ores Limited. The company won its claim ot a deduction from taxable income for payments to Transcontinental Resources Limited, a, company. which shared in the financing of Steep Rock [ron Mines Limited. by Mr. Eaton to finance and market Steep Rock Iron Ore, an- other Eaton. enterprise. TAX PAYMENTS The payments were $46.532 in 1951 and $45,192 in 1952--a total of $91,724 or 2 per cent of Steep ing arrangements made by the appellant company. Consolidated Premium cot- Rock, then remitted Transcontinental. HowéVtr, the company lost a claim for a deduction of $12,317 in 1951 and $8,514 in 1952—a tota; of $20,831—paid to American lJaw- yers acting for the firm in a tax them to Is Thier ek. hattle with the U.S. department of international revenue. Consolidated Premium Iron Ores, recognized ‘ner2 as a Cana- dian company, has been involved in a U.S. tax claim for $4,600,000: for the period 1943 to 1949. A U.S. tax court freed the corapany from the tax claim, but the US. gov- ernment has appealed and is awaiting a decision. 4:00—-Tune Types 4:30—Ottawa Concert 5:01—Maritime Fish Broadcast 5:30-—-The Don Tremaine Show 6:00—News and Weather 6:15—Regional Commentary 6:20—Maritime Sportscast | 6:25—Musical Interlude , 6:30—Rawhide 6:45 Roving Reporter 6:55—Byline 7:00—Music in the Evening - 7:30—Musical Program. 7:45—Teea Topics. 8:00—Chansonettes. 8:30-—-Symphony. Preview. 8:45Nations Business) 9:00—Curious Canadiana 9:30— Now I Ask You 19:00-Songs of my People 10:30-—Concert Hall 11:00—CBC National News Round- ) o up. 11:30-—-Nathan Cohen Interviews 2 2 2 3:00—CBC ‘News and T-C Mat- sane 4 12:00—Here’s The Weather and ’ Bign Of Cyrus Eaton Company Wins Split Income Tax Decision Consolidated Premium was set up| Rock reimbursements on financ- | lected these sums from Steep | 3 The judgment of the income tax appeal board, signed by R. S. W.! Fordham, board member, said in} the first paragraph that although the case was heard behind closed doors the company’s counsel had agreed to allow the mentioning of; names and places in the reasons— for judgment. Then, Mr. specifically to Mr Rock, and Transcontinental Re-| | sources, leaving no doubt that the! |company appealing to the board! ‘was Consolidated Premium Iron Ores. In allowing the deduction. for tax purposes of the appellant company's payments to Trans- | continental, Mr. Fordham wrote: Fordham referred Eaion, Steep, F “Tt was on the beneficial as- | signee (Transcontinental) that hi- | ability for tax on the 20 per cent} fell and not on the appellant, | which had no- proprietary interest |therein. .. . | COMMERCIAL SENSE “It appears to me thal the ceir- | ; cumstances disclosed, taken as a! | whole, point to the allowable de-| 'ductibility of the 20 per cent by! the appellant in a commercial sense and it shouid be so found.” However, in refusing the allow- ance for the company’s American! legal expenses, he said ‘‘it has! become trite law, of course, that the costs of a successfu; income| tax appeal may nut he allowed as!’ a deduction in the computation of business profits.” He rejected the company’s plea that the money paid American) ~ lawyers was money spent to gain income and therefore not taxable. It was not made clear whether | the board's judgment will have; any effect on the company’s tax! fight in the U.S. | * * Dominion Tar Co. Gets Sale Offer Lime and Alabastine, Canada,| Ltd. said Wednesday it will rec-| ommend to shareholders the al Tar and Chemical, Lid., of Mont- real, to purchase control of the company. Toronto company, said Dominion’ Tar and Chemical has offered) two shares of its common and| ypsum. a Gypsum has 981 .9764¥ymemnent shares outstanding. If the offer Is! Chemiral would increase its out- standing common share by 1, — to 2,282,232 eommon TORONTO (OP) — Gypsum! eptance of an offer by Dominion The board of directors of the. $14.50 for each common_share of | accepted ‘Dominion Tar and! y ¢ sparingly ‘ MUGGS & SKEETER DUR # DAILY CROSSWORD ACROSS 2. Metal . 4. Three. 1. Shinto fittings, handed fais) temples tools, ete, card 5. Weakens 3. The alde= game 9, Portion . tree 18.Man’s [PISIWIAW 10. Inscribe 4. Compass nick. 12. Guide point (abbr.) name bobbing 5. Pounce,as 21, Water 12.— | a hawk craft Mongolia 6. Jack-in-the- 22. Furnish Iai [risMeelelL| 14. Old times pulpit * with 1-3 (arcaaic) 7.Century . notes Yesterday's Answer 15. Landed plant fiber 24.Grampus 3. Floated GRANDMA estate 8, Mugs 25. Water fowl 34, Brittle 16. Marsh 9 26. Hardeng cookie marigold (collog. ) 28. Sandy 37. In behalf of Compass. __ : is beams ist’s. point (abbr.) 15, Wild dogs ‘composition room +— ~ (Austh)— © -81, Reclines - (collog.) -— 20. 21. Game fish 28. Capital of Burma 25. Eat U marmalade SN // 5 1-23 DAILY CRYPTOQUOTE — Here’s how to work itt AX YDLBAAXR tfS* LONGFELLOW Que letter simply stands for another. In this sample A fs used fer the three L's, X for the two O's, etc. Single letters, apos- tresh-« the length and formation of the words are all hints. each day the code letters are different. A Cryptogram Quotation IG@ OGPIOVUPOU OWVYVU XU PGK, vy, RX JFUIRFUY HGF HGFKCPU RI Iwyv DBDVZZI—YRPKS., Yestar@ey’s Oryptoquote: OBSERVE ALWAYS THAT WVERYT#ING IS THE RESULT OF A CHANGE—AURE- L2U8. ‘ ETTA KETT DON'T YOu BUT iF I STOR, —SO RHONDA mT wer DOES HAVE A FEEL KINDA aed ote ' k » jar? T ! AND HERE I'VE | BEEN GIVING HER SHE WRECKED! r MAYBE THAT'LL) =| TEACH YO! A LESSC!!.’ WINGEY WALLACE! You GIVE HER ONE MORE OF THOSE ~ ™~ \ MOONLIGHT SONATAS D WERE THRU! ‘ 2 Ds R—/) j } SD) 4, ct / 4%, AN i i i — HENRY MICKEY MOUSE 5 SECRET AGENT Y > A COMPLETE | HOME KT For WHAT DID YOu GIVE YOUR FATHER FOR +S BIRTHDAY, ELECTRIC TRAINS HE BOUGHT ME FoR CHRISTMAS,'! i ~- LZ > BOARDING H ER, SOMETHING HAS COME } 1 CAN'T WAIT ANY. "84M wiy,oF LONGER. 50 WOULD fff COURSE, YOU DIRECT ME To A OXFORD, p 4T' IT % P piswsnccla hon 6) Ace conse! ING ON, ' INE A VALUABLE [NL KAFE- HAD EXPECTED A DRAFT BING, AN NEIRLOOM, WAP RAFE = FROM HOME BUT IT +o WHICH I AM PRE~ Ml\ WHERE'S IDELANED, OLE TO SO’ PARED To PART WITH THE STICKINESS ON THE PART Or ny BANKERS / FOR SOME QUICK yWHEIR CASH! LOOM ° < MERRILL | | WISCONSIN WHAT'S THE {OUSE MAJOR HOOPLE JOE PALOOKA LI'L ABNER HURRY us ow Stewart MacKay TILLY THE TOILER THE LONE RANGER — Le ec i OF COURSE WE WILL TRADE NOW! WHILE THE WHITE HUNTER HAS THIS DEAL ON HE’LL GIVE YOU THE HIGHEST TRADE-IN IN TOWN On a 1959 Admiral] TV Free 1 Yr. Warrenty on Picture Tube Clearest Picture Ever TONE HOME & AUTO HOME AND AUTO CO. LTD. ASSOCIATE STORE : 187 Great George St. ‘We Trade Tires” Dial 5547] 24 Central St. Dial 3200 Summerside - CSS > S P ' (2 ON “TOP OF “THE S nis (Ped waa A GOOD (HIS) WAY WSoo CANT (anare) aa MAYBE WE y Ni a0 CAN SCARE et Seer TT/S +00(SNIFF) oo a (HC) MOVIES (SOE) JEM CHIC) oe KINDA (HIC) SAD! ONE OF US CAN PLAY THE PART OF AN ENGINEER ON: PEGASUS, PILE UP A STACK OF PHONY 1.0.U'S AND See WHO SHOWS UP BAILS - | Us Our ANO For PAYMENT IN AiR= CRAFT SECRETS.» E i JANUARY SAL ‘NOW ON S. A. McDONALD a ——-~ a a] T’ OBLIGE, i MISS CULE % - FASHIONED, PLAIN HOT DOG ANY MORE!! THEY WANT SOMETHIN SPECTACULAR !! 7p.