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OSHAWA, ONTARIO, SATURDAY, MARCH 25, 1922 ee ---- Oshawa and District { | £Aritizens' Band Disbands At a meeting of the members of the Cobourg citizens' band held last Wednesday ' evening it was unani- mously decided to dishand for this year, and the uniforms and instrum- ents owned by the town will be hand- ed back to the council. As a conse- quence, there will be but one hand in Cobourg this year, the Kilties band. Caught Riding the "Bumpers For trespassing on the Grand Trunk Railway, A. Adams, of Mont- real, appeared in Police Court yes- terday morning and pleaded guilty. Accused was detected by Special G. T. R. ofMcer Foster riding on a freight train and was taken into cus- tody. A fine of $5 and costs was im- posed or in default thirty days. To Celebrate Battle Anniverary A number of local officers of the Ontario County Regiment have re- ceived invitations to attend a dinner to he given by the Governor General Lord Byng, at the King Edward Ho- tel, Toronto, on Saturday evening, April 8th, to mark the anniversary of the famous battle of Vimy Ridge, in which Canadian battalions cover- ed themselves with glory. Oshawa Couple Sent For Trial In Cobourg police court last Sat- urday Mr. and Mrs. James Bell were committed for trial by P.M. Floyd on the charge of receiving goods knowing them to have heen pre- jously stolen. The evidence was tak- en at the gaol, and prisoners there in connection with the theft at "OColdhlow" gave evidence that the goods stolen there the first night were left at the Bell house at Cedar Dale. Appreciate Pastor At a special meeting of the Quar- terly Official Board of the Marmora circuit, just held, it was decided to extend an invitation to Rev. H. C. Woltriem, M.A., who is finishing a special course at University of To- ronto, to succeed Rev, Mr. Woodger, who is completing his sixth year in the pastorate of the Methodist Church there. The hoard also pass- ed a resolution expressing apprec- jation of the services of Rev. Mr. and Mrs. Woodger during their pas- torate, Committed For Trial On Tuesday four young residents of Bowmanville, Tom and Fred Payne, Edward King and a youth named Trumble, were committed for trial by P.M. Horsey, at Cobourg, on a charge of breaking into Bennett's hardware store, and Loscombe's re- sidence, and stealing a quantity of goods. For some time Chief Jarvis has been endéavoring to round up the perpetrators of a series of burg- has succeeded. Bail was refused the four, whose ages run from 17 to 24] years, | Sacrament on Sunday The Sacrament of Baptism will be dispensed in the Presbyterian Church to-morrow, at the morning service, 1] A Progressive Euchre Sunshine Rebekah Lodge No, 222 held' a very successful progressive euchre in the I1.0.O.F, hall last night. Mrs, E, Mann, Mrs, F, James, and Mrs. Sparks had the arrangement and plan- ning of the evening in their hands, and donated proceeds, which amounted to over $50, to the Lodge. They are deserving of a great deal of credit for the able manner in which the evening was conducted, There were thirty- seven tables, and after the games were finished a very enjoyable lunch was served, The ladies' prizes were won by Mrs, Lott, Mrs. Holt, and Miss Palmer, and the gentlemen's by Mr. | Trainer, Mr, Sparks, and Mr. Watson. | mr | Manse at Baltimore Burned | On Sunday night about 12.30 Chief Ruse of Cobourg received' a call from Baltimore, asking that the chemical truck be sent to that vil-| lage, as the Presbyterian manse | there, ocenpied hy Rev, Mr, Fergu- son and family, was on fire. Owing to the condition of the roads it was deemed inadyisable to send the heavy truck out. The fire caught from the chimney and the manse was burned to the ground. Neighbors assisted In saving most of the furni- ture, Train Delayed By Collision While en route to St, Catharines on Wednesday morning Sanitary In- gpector Palmer along with other pas-| sengers who were hound for Toronto, were given a slight shaking-up when the engine of their train collided with another heavy engine a short distance east of York station. No one was seriously hurt although many received head bruises. Both engines were badly damaged and the train was delayed for two hours. It was found 'neceszary to have an en- gine come from Toronto on the other track as far as Scarboro and back to York on the track where the | wreck lay, then take the train back | to Scarboro and escort it into Toron- to on the other line, And if Mr. Bryan brands the Dar- winian theory as foolishness, we can- not help wondering what Mr. Darwin would brand some of the Bryan theories,--Boston Traveler. Michael Collins says that the Irish people rejoice in the freedom they be- gin to feel. The gunmen have been feeling it for a long time~Toronto | A Unitorm Munici Ne Canada if Expenditures System Of | Bookkeeping ed In This Country Tremendous Clean-up Needed in Civic Affairs Throughout Are To Be Reduced and Taxation Lessened, Declares F, J. Gillespie, Formerly Oshawa Man Mr, F. J. Gillespie, some years ago a merchant here, and now of Van- couver has written the following an- alytical survey of municipal financ- ing for The Saturday Night, of To- ronto. Mr. Gillespie was eight years in the Ontario County Council, at- taining the Wardenship in 1894, In April, 1918, because South Vancouy- er was getting in financial difieul- ties, the British Columbia QGovern- ment appointed him Commissioner for that municipality, He was May- or and Council, School Board, and Police Commission all rolled into one. He had more powers vested in him than any Council in Canada, Recently Mr. Gillespie resigned that charge after three and one-half years' service, It would seem reasonable to as- sume that, given the same popula- tion and similar conditions, two cit- 188 could operate for the same, or nearly the same annual outlay, This, like most theories, comes a | long way from working out. For | instance, in Montreal you pay 23% | mills on the dollar, or $23.50 on !each $1,000 of assessment, while in | Ottawa you pay 40 mills on the dol- lar or $40 on each $1,000 of assess | ment, Do the citizens of Ottawa get more , for their money than the people of | Montreal? Does the citizen of Ot- | tawa get better police and fire pro- | tection, better roads, better electric lights and better parks than does the citizen of Montreal? Frém a lengthy study of and ex- | perience with municipal matters, I | have come to the conclusion that the | average man has little chance to com- | pare the value his city government | gives him in return for the tax mon- | ey he pays with that given by other | cities. For this reason I have gath- | ered information with the object of ! reaching a basis of comparison. The mill rate itself is insufficient. | One must get at the basis of assess- | ment in each city in order to make {a comparison. One city may assess | up to cash values while another may | assess 757% of values, or as in the | case of Vancouver tax improvements | only on 507% of the assessment. When such a comparison is made { is it right to charge the administra- | tion of one city with extravagance, and to say of another that it has | been economically operated? In de- ciding whether or not there has been extravagance one must take various and Ottawa's crime sheets are far from clean and Vancouverites boast of the law-abiding nature of the in-| habitants of their city. They will tell you that there is no city in Can- ada which has a better crime record. || Vancouver's fire department last year cost $432,065,20, while Ham- Yet there ilton's cost $254,736.30. is very little difference in the key insurence rates of the two cities. Does the citizen of Vancouver stand a better chance of being saved from his burning house and of having his burning house saved than the citizen of Hamilton? Vancouverites will tell you Yes," but they will do this only in a spirit of pride in the City. When you point out to them the fact that they are paying far more for their fire department than are the citizens of Hamtiliton they wonder why, This does not lead very far to- wards a solution of the problem of 3 Five Items of Special Interest To YOU! Saturday & Monday | why the taxes on a parcel of improv- ed land in Hamilton amount to $167, 60, and in Vancouver to $99.75. The fault is such case comes back to the ratepayers. Did not they vote for the by-laws which authorized the raising and spending of the money Pure Wool French Panama 50" wide, very much used for Spring Dresses, Navy, Brown, and Black, a quality that is very durable and makes up into the most stylish costumes and gives a finished appearance, brie fe ----y which has piled up Edmonton's debt? The seriousness of the situation for Edmonton is indicated by the fact that only the capable work of the City Council, and Mr. Yorath, the commissioner, saved the City from going into hankruptey in 1920, Nd . - Turning to Winnipeg, it is inter- esting to note that the policing of 7 wo Pieces Only Serge 54in. Wide You will find a slight mixture of cotton in this Serge, but this is not detriment~ al to either the wearing quality or the appearance of the garment when made up. Just two colors, Green and Amethyst ............ ............ §9¢ yd this city of 178,000 cost approxim- ately $730,000 in 1919. Policing Seattle cost $335,000, and Seattle's population is 315,000. The polie- ing of the latter city cost $1. per} capita to the $3.75 it cost Winnipeg per capita. This is something the people of Winnipeg should look into for Seattle is a sea-port, with a water-frontage of 20 miles, and it | has a total area of 76 square miles. Montreal, with only 31,000 more Smartest of Spring Fabrics-Satin Cloth 38-in, wide. Now is the time to choose the material for your spring Dress and we certainly can recommend Satin Cloth. Formerly we sold this goods for $1.75 yd, Afterwards it was reduced to $1.25. Now we have just three. pieces left, Fawn, Brown and Dark Red, and they are to be cleared for .... 89¢ yd. people than Los Angeles, paid $1,- 692,558.39, while Los Angeles paid $1,100,000. Why? Los Angeles has within its city limits the largest area of any city on the American contin- enf---412 square miles, / Seattle's taxation is the third high- est in the American West, yet it Three Pieces Only Dress Tartans Coming on spring; the girl going to school will need new dresses and what is nicer than these Dress Tartans, 30" wide in Red and Blue Tartans at 29¢ yd. pays less for policing its 76 square Jaries there, and now he believes he Mail and Empire. Sp remm-- Lalo Stults (Vocal) Kreislex - Schubert - de Reef (Vocal) Beethoven Burleigh Saint-Saens PROGRAMME Symphonie Espagnol Simcoe St. Methodist Church GRAND Potter - Blackford Violin Recital TUESDAY MARCH 28 AT 8.15 P.M. 1. Andante 2. Allegro non troppo - A Song of Spring (Symphony Quartette) - (Symphony Quartette) Vienese Popular Song The Bee Hail! Ospheius, Hail! . - Romance in F Fairy Sailing Violin.......Migs Doris Potter Violin Mr. Frank Blachford Piano Miss Ruth Potter Organ......Mr. H. Salmon Admission 25 cents--Tickets at Mr. R. N. Johns' and Mr. Frank Hallit's Stores Serenade Gor £ JURY & LOVELL LTD, Smceess and a Clean Mouth White Teeth, Healthy Gums, [PEOPLE who use Elam Dental . Creme regularly, tell us that it keeps their teeth white--their gums firm--and their mouths healthy, clean, and comfortable, with that Cool, Clean, Klenzo Fecling. And Klenzo is a safe dentifrice, approved by the dental profession because it does all that any dentifrice ought to do. Try it. EW. | points into consideration. For in- | stance, were there natural obstacles | which had to be overcome at great | cost? Did the ratepayers demand i the purchase of costly properties for i park and other municipal purposes? { Has the city gone in for too much "plant"? Or has it been simply a | matter of long administration of an extravagant nature? For the purpose of this article, it | it assumed that all assessments are on a fair basis; that is, that the as- essments are what a willing purechbas- | er would give to a willing seller. It costs the citizens of Ottawa $200 | per annum, and the citizens of Van- | couver $99.75 in taxes on a piece | of property which comsists of land {worth $2,000, and improvements werth $3,000, totalling $5,000. What advantages, other than be- | ing at the seat of government in Can- ada, does the citizen of Ottawa pay | for that the citizen of Vancouver does | not get? Those now living in Van- couver. who have resided in Ottawa, will tell you that Ottawa offers less in many respects. Yet there is con- siderable basis for the assumption that the mere fact of Ottawa being the Capital of Canada is largely re- sponsible for the difference. Ot- tawa's civic administration has felt called upon to live up to the title of capital of Canada--and the rate- payers are paying for it. Let us take it that they are satistied. > * - But in Hamilton, which is not the capital of Canada, one pays $167.50 on a similar parcel of property com- pared with the $99.75 of Vancouver. cannot explain this, nor can the proximity of this city to Toronto account for it. Then Toronto comes next at $152.50. with Vancouver still $99.75. The only city at all in the running with Vancouver is Mon- treal, with $117.50, and yet some would say that Montreal has been Montreal citizens lack many things which as citizens, Ottawans, To- rontonians and Hamilitonians are proud in the possession of. But the nate-payer has not much complaint on the tax-rate. A startling fact when Montreal and Vancouver are compared is that the tax exemptions in the former city amount 10 $227.000,000 or $20,000, 000 more than the entire assessment of Vancouver in 1920. What is it that Hamilton people pay for that Vancouver citizens lack? Perhaps it is age; Hamilton and other of the elder cities of Canada have had t> make expensive ex- periments while Vancouver has been able to take advantage at no cost of the experience they have gained. Youth is fortunate if youth will but learn. But, outside of the fixed expend- | itures of a city, made up of the ipt- erest and sinking fund on cond issnes--there is the annual expend- iture and this plays ho small part. Why is it that it costs twice as much to police Vancouver as it does Hamilton and two and one-half times as much as it does Ottawa? All three cities are of nearly the same population. Aire milton and miles of territory than Vancouver does for 14%, and with little over a third of Seattle's population. What policing difficulties has Van- couyver that Seattle is pot prepared to meet? Absolutely none. There is always a remedy when controllable expenditure is excessive. Now for consideration of this phase of the puzzle of municipal economy. It not infrequently happens in municipal polities that departments are oversmanned; Mayors and Al- deren secure positions for friends, and everybody knows how difficult it is to dynamite anybody out of a city job. Vancouver in its efforts to raise additional revenue is taxing banks, stores, insurance offices, lawyers, doc- tors, and others not heretofore spec- fally taxed. The objective is $320,- 000 additional taxes. If Vancouver's civic departments were run as economically as those of Hamilton, $427,000 annually could be saved and these special taxes, against which a howl of pro- test has gone up would be unneces- sary. The uncoatrollable expenses can only be kept down by voting fewer bond issues. The controllable ex- penses may be lowered by pruning the various civic departments to an efficiency basis. Taxes are a serious part of our expenses, and the tend- ency seems to be towards increasing the burden. Such a survey as this can only be approximately correct, for no two cities follow the same au- diting system. Here, for both taxpayer and for the conscientious civic administrator. is a great weakmess and ome that should be remedied. There should be a uniform municipal auditing sys- tem for Canadian Cities. This would permit of conclusive comparisons, and instead of blindly rumning along in the same old way cities could get upon a business-like basis of opera- tion. Life insurance companies all over Canada must supply the department of insurance at Ottawa with infor- mation drawn up on similar sched- ules which permit of an accurate comparison. Surely the business of our cities Ai Remedies of Worth Sold and Guaranteed only at { The White Front Drug Store 9 Simooe St. 8S. Beatties Nerve Treatment $1.50 Beatties Headache & Nemealgie Treatment Ottawa better cities than Vancouver? | You who live in Hamilton or Ottawa | will remark that Vancouver is a | seaport and therefore subect to the | visits of desperate persons. Also | you may kmow that Vancouver is | troubled with winter fogs when gun- men curtain their faces and sally forth to prey upon the moneyed nan She oiloe hand, Sami an'> Vetavia Cough Balsam two sizes £0c., and T5c. Milk of Reses (for all kinds of chaps) 85c. Free trial of any of these Remedies this week. tunity to obtain neat dresses in Na small cost, sizes 36 to 44. Daintily. trimmed cuffs, loose belt styles, for ........ House Cleaning Time Is At Rand And you will require numerous--House Dresses--and now here is your oppor- vy or Light Ground Patterns at a very with Ric Rac Braid, eollar and When buying material for making What Can The Belrobe Do? Dresses, don't forget we sell th i Patterns including the Belrobe method which Ey both the Designer time, and makes home sewing a real pleasure. v pA ---- oa is of sufficient importance for them | to endeavor to find out how depart-| ments manifest over-costly may be! operated economically. A Municipal Government branch could be established by the Federal Government, and it should save the effect of saving out cities millions of dollars. It should be possible 10 operate police and fire departments on a per capita of population basis, with allowances for exceptional econ- ditions. Why should Winnipeg be paying more than $4 per capita for police protection, and Hamilton less thas $2? There is something in this dis- | parity that should engage the deep eonsiderati of Winnipeg, and Winnipeg i®¥ not alone, for ¥Vancouv- er pays nearly $4 per capita. A universal Canadian system of municipal accounting is imperative. Mayors and Alderman of various ci- ties will read this article; let them convention of city treasurers, chief accountants, or compirollers--what- ever may be the designation of the man who casts up the accounts. Let them draft a simple systcan wurom which annual reports which can be compared may be drawn up. Not until then will Canadian cities get down to fundamentals in mun- icipal financing. and not until then will it be possible for civic officers to fAunstitute the reforms necessary to bring about lower tax rates. - - - Hereunder are three tax schedules, drawn up for comparative purposes. it is assumed that the assessments {are on the basis of what a willing purchaser would pay to a willing sel- ler. The assessment act is practical- iy the same in all Provinces except as to the taxation of y Some make provision for taxing up to 50% of the improvements while others tax on full value. In Brit- ish Columbia improvements are as- sessed full cannot be taxed more than 50%. Some British Columbia municipalities de not tax improvements at all. Bat it will not be long before they do, the arguments of the single taxer notwithstanding. Schedule 1 shows how tax are made up, the actual mill rate also being shown. An interesting polut is the per capita wealth indicated by the assessment, Wancouxdr be- inb on this basis the richest city in Canada and Montreal the peovest. . The schedule is as follows:-- take it up and start a movemen: for' BANQUE NATIONALE CUTS DIVIDEND The directors of La Banque Nation- ale have decided to reduce the divi- dend from 12 to 6 per cent, and to offer $1,000,000 additional capital issue mew capital stock amounting to $1,000,000 virtually increases . the amount issue by one-third, presemt issued capital being $2,000,080. No terms im conmection with the new issue have become available. but it is expected that 'announcement will be made from Quebec in the near future. This is the largest single increase ever made in the capital stock of the institution. Prior to 1901 there was {Continued on page 5) sent issue cannot be foretold. It is interesting to mote in this commection that on May 19, 1910, the shareholders of the institution authorized am im- crease in the bank's share capital from $2,000,000 to $5,000,000 "to be issued" from time to time as required." FOR Bargains IN Men's Ladies' and Boys' Clothing Don't Forget Store