ON THE AlRIPersonaI Tax Relief Plan SATURDAY PROGRAMS Develops WiThOUl Planning CFCY-TV 1.30 p.m.-Muslcale 2.00 ;v.m.—Atlantic Football 4.15 p.m.—lntarcoi|aglate Football— 5.30 rum—Bugs Iunny 6.00 p.m.—Kingfisher Cove 6.31 p.m.~—Fiaharmans Log 6on p.rn.--CFCY TV News and Weather 7.0i p.m.—-Country Time 7.30 p.m.—To Tail The Truth 8.00 p.m.-—Ioverlay Hillbillies 0.30 p.m.—Cinema 13-7 Jackpot 10.00 p.m.--NHL Hockey .i.15 p.m.-Juiiette .i:45p.m.—Sports Unlimited BC TV News 12.08 a.m.—Local Weather i2.09 a.m.-—Mystery Theatre Confessions of Boston BIacliIa I MACDONALD RADIO SERVICE GUARANTEED REPAIRS Radios. Record Players. ~ Changers. Tape Recorders :1” Kent st. 15 . Opposite Eston’s _-—_—..._— CKCW-TV 1.15 p.m.--Staton Sign On News, Weather, Sports 1.30 p.m.—-Comment and Conviction 2.00 p.m.-—Top Tan Plus 3.00 pain—Atlantic Football 4.15 p.m.-—-Inter-Collegiate Football 530 p.m.—-Bugs Bunn 6.00 p-m.—-I<in9fishar Cove 6.30 p.rn.—The Early Show Day to Remember 3.00 p.m.—Beverly Hillbillies 8.30 p.m.-Teii the Truth 9.00 p.m.-—The Untouchables 10.00 p.m.-—NHL Hockey 12.15 a.m.-—The Late Show The Conspirators 2-30 a.m.—Sign Off W F TV. CALLS NITE or DAY Day 4-8537 Nlte 44508—44482 y GREG MacDONALD Canadian Press Staff Writer The system of personal tax reliefs in Canada has grown without much planning or con- trol into a hodge-podge. says a study by the Canadian Tax Foundation. The study. by Gwyneth Mc- Gregor. a member of the Foun- dation. says that because of the importance of the personal re- dency to expand rather than narrow them. it is necessary from time to time to make ireappraisal of their form. In this. says Miss McGregor; Canada lags behind the United States and United Kingdom. "The personal reliefs produce something of a vicious circle within a tax system. They erode or narrow the tax base to a ._____...__'great extent: since certain iamounts of revenue must he [collected through the income itax. this erosion inevitably pro- .duces higher tax rates; and lthey in turn give rise to pres- ls‘uiées for more and wider re- s s “Then. of course. the circle a starts again. the tax rates go n .. up. and . She says one of the important problems that has to be de- by every country is whether high tax rates on a liei‘ structure and of the ten-‘ smaller amount of taxable in- come has an adverse effect on incentives to work and invest, compared with a lower rate on a larger IncOme. CITES EXAMPLE Miss McGregor said that in the United States it has been calculated that the disallowance of all personal deductions. not including exemptions. would al- ‘low all brackets to be reduced 'by approximately one-fifth. so that 50 per cent would become 40 per cent and so on; or alter- . natively that each bracket could .be cut by five percentage points while the revenue remained the me. “Personal reliefs have a sig- nificant influence on the amount and distribution of income liable to tax. on the distribution of tax liability among individuals and upon the nominal tax rates. “If there is one basic prin- ciple of taxation.” she said. “it is that burden should fall fairly and equitany on all.” “The whole tax structure of personal reliefs is bound up with the concept underlying that overworked a little under- stood phrase ‘ability to pay.‘ “What does it mean? Taxes are paid with money. So it would seem fair to say that a person’s ability to pay taxes must be measured exactly by The Guardian, Charlottetown, Sat, Nov. 3, 1962. 9 the amount of money he has,i and as a general rule the amount of money a person hasI son with twice as much money' as another obviously then has precisely twice as much ability to pay taxes." Miss McGregor says that un- der a progressive system per- sonal exemptions of the kind given in Canada operates to; give more dollar relief to the high bracket taxpayer. SHOWS SAVING Taking two married taxpay- ers each with personal exemp- tions and deductions amounting depends on his income. A per- ito entire system should be aban- doned. . Most people. she says. seem have accepted the principle that taxation should be based on ability to pa and the view is widely held that the accept- ance of this principle leads logi- cally to a system of personal exemptions, NORTHAM Mr. and Mrs. Gordon McAr- rhur were visitors at the home of Laughlin MacLean recently. Mr. and Mrs. Ray Cotton and to $2,600 she shows that the tax Mrs. Olive Phillips. Summerside. saving for the man earning were guests of Miss Emily Mac- $6,000 a year will be $554, while Lean, recently. the tax payer with an income Mr. and Mrs. Alfred Colwlll of $30,000 will save {1.300 and son Carmen of Summer- She 581d 8 Proportion“? tax side were recent guests at the of 16 per cent of income would home of Laughlin MacLean, result in a tax saving of “ex- daily 16 per cent of the exemp- tions to both taxpayers." While Miss McGregor argues Five centuries after his death that all exemptions and deduc- Christopher Columbus remains a tions should be examined to re- mystery as to when and where move anomalies and inequities. he was born and where he is she does not contend that the'buried. RIPLEY'S BELIEVE IT OR NOT CONTRACT BRIDGE By a. JAY BECKER South dealer. Neither side vulnerable. OR .854 QKQJIOBII QAIO 'nicbtdding: South West. North East VAIL’S RADIO & TV. 1. ’204 Kent St. W 0000.0 — _.__..—_._.—.——. SUNDAY PROGRAMS CFCY-TV 1.00 p.m.—-Musicale 1:30 p.rn.-—-Country Calendar 2.30 p.m.—AI| 5m Golf 3.00 p.m——National Football 1...,“ 3... O. ' l on town ‘Opening lead—two 'of spades. Paaa 24. a. a. so Why is it that some people play their cards well and others don’t? Many factors determine one's skill in card play. but per- haps the most important of all is the ability to visualize the unseen hands. ' To play well, seeing 52 cards, is no great feat; but to play well, seeing only 26 cards. is a knack developed by only a limited few. Yet. it is not so difficult to play well if you go about it the right way. Take this hand, for instance. where East must have his thinking cap on to defeat the contract. Suppose he wins the spade lead with the jack and continues with the ace of spades, as most players would. South would ruff the spade. force out the ace of diamonds. and then make the rest of the tricks, discarding his heart losers on dummy's clubs. But if East is smart, he re- turns a heart at trick two and down goes the contract. Declar- er winds up losing a spade. a heart and a diamond. w how is East supposed to figure out that the "dangerous" return of a heart is mandatory and that the "safe" return of a spade is really unsafe? Well. there are good reasons why East should shift to a heart. He knows from the bidding that South has the ace of clubs. Without it South would not have an opening hid. 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L Hockey “JO—Music Till Midnight 12.10-Danca Data CICY RADIO SUNDAY 7:25—Sign 0n hid—News Headlines In Waatho I:00-la Donne Nouvallo 3:30—Radio Bible Class 9.00—Naws I Weather Rim—Sunday School by Radio 9:30—Iibla institute Bdcst 10.00—Sunday Morning Magazine CIC “OR—Magic at Music limo—Neighborly News is "no ,0 4.30—Clessical Records in Review . nows that South has only one spade. because West indicated four-card spade length by open- ing his fourth-best spade. A spade continuation is there- fore futile because declarer will ruff it. lead trumps, and even- tually score eleven tricks, dis- carding his losing hearts on dummy’s ciu 5. 50 East has to base his de- fense on the assumption that West has the queen of hearts. This is not a great deal to ex- pect of West for his raise, and. in any case, no harm can come from the heart return even 1! South has the queen. Accords ingly. East returns a heart at trick two, playing. in effect. as though he sees all 52 cards. t “licorice. rim is ANATER 'oiv‘ipri '3 RAIN FALLING ON THE PEAKED ROOF or A SH 0 9i THFEaficcieiOliS FARM, as. " M unlit... SM, M TT or Acton. Mass, AT THE TIME OF HER DEAT IN I945 AT 76 WAS HE ONLY AMERICAN WHOSE GRANNATHER HAD FOUGHT IN THE BATTLE OF CONCORD -THE FIRST ENGAGfMEfi/T OF THE AMER/CAN REVOLUTION— no mas EARLIER WHICH'G‘Nnasr [RON VESSEL or THE us NAVY, wAs LAUNCHED lN i844 AND IN ACTIVE SERViCE on THE GREAT LAKES FOR 75 was DAILY CROSSWORD ACROSS 5. Music 23. In a. 1. Mongol note sur- tai e FDR’s prised from food first mann v 11.“Once upon post- 24 Short A M T —— —-- master- slee Edgar-25E 12. Permit general 25. Un- Dag @EEEE ‘ D 13' P”: m 7 0:226“ hm rants use 3 P “Y ‘ V ° BEE] [saga 14.Phillp It's 8 Drone of Exam gfiga Invincible cali.’ “ ‘ . uss -— 10. Web~footed 26. 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Lilo—Vancouver Chamber Orch. 3.3o—Church Of The Air Lott—Critically "9 AJS—i’orformen Cholea 5.00—Prolect '63 6.00—Naws and Weather 6.10—ln Reply 6.30—N.Y. Philharmonic SOD—CBC Stage va 10.00—CBC Nat.. News. Weekend Review and Our Special 0.30—Massey Lssturats "The Educated imagination" 11.00—Toronto Symphony Orch. 12.00—Marine Weather law—Pop Concert 15. Frank u- nlng ‘36. Girl e 16. Container 14. Astern 30. Casts out name: for liquids 18. Close to 31. Canal Zone: poss. 17. Day of the 19. Candle“; abbr. 7. Join month tree 33. Any fruit 39.Dellneat‘e 19.A circuit 20.In the drink 40. Facts 22. Overseas middle of 34. Dutch 41.Comply G.I.'s 31. Girl's Assembly 45. Jewish 27. Bea-ring nickname 35. Border month 28. To post 29.Anold I ’2- 3 4 5 b 7 9 9 ‘° laying 31. Like a cap il '7- 82. Duke Ellington'a ia ‘4 music 5.4. Staggered 15 lb 18. Taro root: 4.2. Counsel '7 '9 43.Colorlesa ‘ 44. Deputy [9 2a 2| 2: 2.3 24 3‘ ’6 45. Having gs 17 2a 40. Writing tables 29 3° 3' (1. Side road DOWN 32 33 1 5333c,“ 3+ 35 3e 37 38 39 4° 4| Tahiti 2. On the top 42 ‘3 3 Baked clay piece 44 ‘5 . an 4 46 V 47 c an: ii-3 DAILY ORYPTOQUOTE -— Here’s how to work it: A x I D In I A A x I is L o N a F s: L L o w One letter simply stands for mother. In this sample A is used for the three L's, x for the two 0's. etc. Single letters. apos- trophiea, the length and formation of the words are all bin Each day the code letters are different. A Cryptogram Quotation WRNJHILMJT: MT VJHMLMSF’. P'r PUWIVL SOPTER an 1.03 YJWD JV DMFEJNBWTDR‘TL..— saunas '8 seem UMRWSR : Yesterday's Oryptoquote: NEVER RUN mm DEBT. NOR IFYOUCANFINDANYTHINGELSETORUNMOF BILLING! I lemmas-mammary.) our BOARDING HOUSE MAJOR HoorTs ’ DMD/AS, LAD-5.1145 I5 A MERE- amiss! WHILE asreNsiaLv DEMONST we MY 3000 ABILITIES Aeawgr WAL‘DO, I WAS IN REALITY TESTIN6 MY RECUPERKTNE Rs.’-- 26A: ac . I‘M As FIT As THE TIME 1: WAY GALLEOM TO FREE MYSELF! lilies 609. '0 ' THREE one DAY =”., ._ 1.13M V113 6"X .LNEOV 1.38335 3500“ AEXOIW VNGNWQ V a M MINEH 839 NV! iNO'I 3H1 VXOOWd 30f BNIV 11.1 Na GHI'S EEN WORKIN,’AN'I5 ACHIN' ALL OVER! SHUX, I SMELL l-INIMENT cost "4' FROM GRANDMA'S.’ ' A-WAY' WHIN 6". ACNE. THAT- AN' GRU ... 50 WE MIGHT A5 \NELL FORGET“ ABOUT CAKE: OR COOKIEE T'BAYA/ _ . .. ANP, UNCA MICKEV, WHEN VOU GET ME THAT PREBKN‘I'u I HATED TO SEE DEBBY SIT HOME ALONE -AND MISS ALL THE. FUN .’ WE CALLED THE DANCE OFF F012 E I2 GIRL DIDN'T' HAVE ATES.’ TH! TREASURER HA5 JUG‘T INFORMED ME WE HAVE A GRAND TOTAL OF . ZERO N THE TREMUEY/ ‘TO 00... so I SUGGESTED WE WAIT UNTIL WE ALL HAD DATES .5' THAT was VERY MSIDERATE 91"le HAPTA RAISE 114‘ W“ FROM WHIN' A MONTH 1'0 NOTHIN' ‘0... I ZECKON ' THERE" JUST ONI THINC cacmt!!- THEV'LL a: SORRY WEV b.be 0' iT'-—