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the georgetown herald wedneday evening may8th1940 pago 7 burahuln aoraon sutherland bad an in- v letter from her husband i gordon sutherland with the i jpatrkrhw qonwlun uafat in- 0 company floct trials for the divisional mtrstrun out of a fluid of qr fifteen were chosen anr the dl- mu run and of 4fceee- fifteen were i yr company these fifteen tn- two georgetown lads clifford 1wjtblajr tcar fatality in toronto brings tragedy to acton home i andww vanwyct of hulsburg who ifatauy injured when struck by a car in toronto a week ago i a son howard resident of ac- ksrogitoff the street at bloor and walnst a red light he became d dnd mopped directly tots the the streetcar he suffered a 1 skull broken vflbs and bruises 1 early the next morning- to fas hospital i surplreuv by his widow four and four sons a dugh- toro patterson lives in tours if ke world of tomorrow today hi 00 1100 includes t taxi to hotel lg assured rote accommodation admission to fair grounds i to 5 conceittohi o sightseeing toon of new york and tm fair grounds 01485 fw toxi to h e assured h6fet accommodation i 2 admissions to fair grounds mi admission to 5 concessions i 5ightseeing tours of new york and the fair grounds frour of nbc studios ft t chokes of several other i entertainment features stormy session awaited notwithstanding all reports to the contrary the impression exists right now along parliament hill that the official opposition will be smaller in number but it will be more clamorous arid vociferous that has been the case for the past few years partlcu- laxly in rgard to certain features of the conduct of the canadian war ef fort though the most serious and the most numerous complaints seem to be directed against the system of pro viding for the beneficiaries of those who are on active service with the canadian forces when the system was hurriedly established at the out break of the war a flood of com plaints reached ottawa against the methods of paying allowances to wives children parents or other eligible de pendents and while these complaints are fewer in number since the appoint ment and reorganization of the de partment under arthur macnamara former deputy minister of public works in manitoba yet there is gen eral dissatisfaction hi the way 2- 85000 is sp each month for some 55000 dependents of the men who are risking their lives for their country reorganization of the supreme court if the privy council upholds the judgment of the supreme court of canada wherein it was held that the parliament of canada can abolish ap peals outside of this dominion parlia- merit is almost certain to exercise this right to create a final court or justice within this nation reaching a turn ing point in the constitutional inde- u lpwdence of canada then again his tory would be made by a complete re organization of the supreme court in creasing the number of presiding jus tices from the present seven to nine increasing their salaries and expedit ing proceedings of the final court of appeal our first war budget 15 includes j ttaxi to hotel 10 assured hotel accommodation i 2 admissions to fair grounds e admission to 5 concessions jt sightseeing tours of new york and the fair grounds w9 lour of nbc studios cruise to west point admission to ripleys oddi- torium i admission to newtreel theatre icludes jtoxi to hotel j assured hotel accommodation u2 admissions to fair grounds jadmission to5 concessions qb sightseeing tours of new yorw and the fair grounds touf of rca development kg chinatown and harlem tcvr i 3hour boat trip around manhattan island s to west point pttiree choices of several otfier entertainment features afloat must be made at flmm a weak in advance hre folder and complete information at w h long y ccac lines though the man in the street throughout canada may seem to be displaying the deepest and the most earnest interest in the headlines which tell the story about the progress of the war on the actual fields and seas of battle yet the wellinformed authori ties on parliament mil will not hesi tate to state in emphatic tones that the man in the street in this nation is really and actually just as much concerned about the headlines of can adas economics or military backbone and ability to prosecute the war in which the british commonwealth ie involved today the average citi zen realizes that modern war is not merely or only a case of force against force by naval military or air squad rons but rather a big conflict of eco nomic values with canadas share of aid in this war hound to concentrate principally- on its invahasbh first as the granary of the british commonwealth and second as its ar senal therefore it is not amazing for this veteran observer on parlia ment hill to find that there is an in tense interest in all canada on this subject of how this land wlu discover the ways and means to pay for the tremendous costs of its war efforts at a time when years and years of drought depression and unemploy ment on a wide scale had already depleted the dominion treasury this subject is easily the principal topic of conversation in the national ca amongst offtoialdcm ndothe gathered for the first regular wartime session of the canadian parliament the drafting of the annual budget for its presentation to parliament has always been a seasonal occupation at this time but right now senior offi cers of the finance and national re venue branches of the oovemment who generally supervise this task are not alone in working on the budgetary statement since it is a tremendous un dertaking of vital national importance involving an amount reaching the billion dollar mark and the unprece dented problem of meeting the coun trys war needs on a taxation struc ture which had already been forced to its iinilts during peacetime on ac count of economic depression decreas ed revenues and increased expendi tures in other words the represen tatives of the people of canada must devise some measures of taxation to satisfy the new recomoreaking war jgxpendjterejwitbout slowing up the economic pace and with the object of getting a maximum production from the maximum resource available to sustain canadas war effort of course the preparation of budget js surrounded by great secrecy but a numb of rumors can be heard on parliament hui with the probabili ty that some of them ccming from wellinformed channels may b realities particularly those relating to four sources of new taxes ptest there la a strong possttffiy that the sales tax may be increased from to 10 percent though in 1916 when li 1 the minister of finance at that time raised the tax to s percent he stated that this was the maxtamm figure this was stated by the hon charles dunning and the hon nett addud that it was even more than the nations business could bear with out dangerous results though more revenue is urgently needed and the history of this sales tax shows that is is one of the most productive imposts ever devised yet the king govern ment will only raise it to 10 percent if there is absolutely no other alterna tive second it would not surprise anyone in authority in the capital if the exemptions now existing under the sales tax get a sharp pruning es pecially in view of the studies in this direction now being made third the basis of tlte income tax may be lower ed in a manner to raise the revenues from this source with some rumors circulating that it may involve drop ping exemptions to a new low mark for married or unmarried persona fourth there may be a revival of nuisance taxes such as those on liquors tobaccos sleeping or parlor car tickets stamps on cheques receipts etc but in this last case the govern ment will undoubtedly bear in mind the sad experiences of the past few months when it was found that if certain luxuries are taxed highly it merely results in less consumption for instance when the excise tax on cigarettes was raised from 1 per thousand in september 1939 due to the war the actual consumption drop ped from 710000000 in august 1939 to 533400000 in april id40 then again when the tax on matured spirits was rals3d from 4 to 7 per gallon the revenues were not increased due to less consumption in other words such actions may slow down the eco nomic pace or tempo and diminish re turns both of which reactions are un desirable now furthermore whatever taxation is devised in the new budget the man in the street in canada today must re member that the budget will not be akin to those which marked these an nual statements jn the last world war of 19141918 in that conflict the success or failure of the operations of single undertaking namely the success or failure of the annual crop marked the nations industrial life in fact the year after the war ended agriculture accounted for over 40 per cent of the value of canadian produc tion with manufacturing supplying about onethird and mining less than 6 percent this means that these three industries together supplied canada with nearly 80 per cent of that part of her national income de rived directly from productive activi ties today the contribution of agri culture has fallen from 40 to 24 per cent manufacturing has risen from 32 co 39 percent and mining has more than doubled hence the whole pic ture has changed and this infers that the ways and means of raising assets to pay for canadas war effort will be radically and basically unlike those aasc leviedln the p reproduction prohibited 1940 edu catlonal features syndicate of merchandising their asset so as to gain in share of the record expen diture that lrexpected to be matte by tourlsl- on this continent in 10 canada has an excellent tmvel bur eau which has been doing- splendid work within itelhnito geaou it- is greatly handicapped because it lacks the money to follow through the first essential of our tourist ef fort is to make sure we are doing a good enough sales job right now our national effort looks puny in relation to the opportunity that exists if as and when these tourists come to canada what are we going to tell them it is a certainty that most of them will want to talk about the war they will want to tell us perhaps why they- are isolationist they will want to know what we are thinking and dotng how well are we- prepared to talk about theissues at stake is there a danger that we will sit back on our fence nails or club chairs and sneer at our visitors for not be ing in the war are we ready to speak with clarity and conviction about fighting for the right to live ocr own life an ideal which must surely be common to every citizen of this continent whether liv ing north or south of the 49th parallel lets not be penny wise and pound foolish about making 1940 a banner tourist year and lets be prepared to talk about the issues at stake when our visitors arrive financial post in the news of the week unquestionably one of the highlights of the impending session of canadas new parliament will be the report of the royal commission on dominion- provincial relations when first ap pointed this commission was headed by the then chief justice newton w rowell and was best known as the rowell commission on his retirement through illhealth the chairmanship passed to dr joseph slrols of quebec and the commission became known as the slrols commission this commission held inquiries all over canada into differences between the provinces and the dominion in re gard to fields of taxation and it was evident that what was really under way was a broad review of theworit- lng out of the pact of confederation itself the report of the co is therefore of prime importance to the members of the newi parliament and may have very farreaching effects in leading the way toward revisions of the relationships established between pro vinces and the dominion by the brit ish north american act which is can adas constitution details of the report have been kept a closely- guarded secret but from our sources at ottawa we are enabled to dp a little longrange forecasting which wont be found very wide of the mark stuatity guaranteed tea when at last the report and recom mendations are disclosed i to begin with it will not we feel sure directly recommend that parlia ment pass resolutions asking that the british parllamend amend the b-n-a- what it will do is point out the prob lems set forth solutions express it self as favorable toward some of these solutions oppose others renew the knotty problem of revenues and tax ation and then recommend the calling knf a constitutional roundtable cbn- i ference all provinces and the dom inion will be called to sit in at this conferenc3 if the recommendation is adopted by the federal government and every point referred to in the commissions report will be thoroughly threshed out as a result parliament may then legislate of itself where it has the authority and may ask the british parliament to amend the b na act where that course is required to give effect to any changes agreed upon by the constitutional confer ence probing a little deeper below the sur face we would not be surprised if in regard to three perhaps four of the provinces problems would be divulged which will require both a political and a financial solution in the provinces we have in mind ontario is not one of them the causes and sources of ther financial difficulties are such that war will not help but can only accen tuate the troubles hence the solu tion may imperatively require political action of a highly mportant character it may oe that canadas war parlia ment may find itself in a position where it will have to grasp boldly a nettle vhich if touched too gingerly jnay stlng considerabl wrestling with internal problems duringfa war is no easy matet but if national unity is promoted thereby the wrestling will have been worth while we mentioned in the column last week some other important things which the new mps will have to face among them the question of investi gation of war contracts it takes time to swing over from peacevto a war ec onomy and some of the processes may have sounded pretty slothful in spots but by now plenty of war contracts have been let some contracts prior to the war but of a military nature have been assailed but whether those let since call for light seems doubtful there is bound to be an opposition de mand for full details of essential war contracts to be disclosed to parliament except where such details would aid the enemy but it does not look though much scandalmongerlng will feature- the j nevertheless we have a free parlim- ment members have real rights and opportunity for investigation certainly is there if members ee fit to seize ik so anything may happen legion handbook helps canadians to w ottawa may 7 canadas fighting men who have enrolled in the cana dian legion war services education program 6hould3e able to parlea- vous by the time this war is over upwards of 4000 men are attending french classes in canada and eng land and to facilitate their effort the legion has issued a 60page hand book containing hundreds of quesuonm and answers they are most likely to encounter in france the booklet published in collaboration with th canadian association for adult edu cation also contains an extensive eng lishfrench vocabulary a large sup ply of them have already been ship ped to robert england mjo ma legions overseas director of educsv- tlon at aldershot and others haw been sent to french instructors far distribution in the various military dstricts throughout canada a statement released by national headquarters of the clws show that of all courses of instruction be ing given the study of french is moat popular among the men in fna aldershot area command in r to a questionnaire 2100 applications were received from engllshspealdnc canadians for classes in the french language and about 500 applications from fre desiring to learn english assistance to the legion in render ing this service is being given by prof a uoyd james and by prof desselgnet head of the department of french at the university of read ing england one hundred french- speaking officers and men drawn from the 1st canadian division are acting as group leaders the teaching of french aside from being of considerable cultural value will contribute greatly to the military efficiency of the men especially when they arrive in france and become as sociated with the armed forces of our gallant allies mustard plaster try using the white of an egg in stead of water for mixing when pro- paring a mustard plaster the result will be a plaster that will not burn playing host to 20000000 visitors in the next few months canada hopes to play host to the largest num ber of people that ever went visiting anywhere in the world at any lime if present expectations are realiz ed there will come to visit us this year between 13 and 20 million am ericans some of them will find their way to the farthest nooks und uuni ers of the dominion they will be friendly perhaps curious they will be interested in canada at war as much as they will be in visiting and revisiting our lakes mountains and playgrounds for two reasons this unique pheno menon of tourism is of greater im portance to canada this year than ever before 1 canada needs american tourist dollars to help win this war 2 canada must this year be inter preter as well as host to those visitors from a friendly but neutral democracy fiiwt we must make sure that this hopedfor flood of tourist visitors really gets here just recwitly the winnipeg tribune drew attention to the fact that spend 10 mllltona a year in our fish eries department in order to market about s40 millions of fish 30o7o00 and hope to get t300000000 of trade while we think it good busmesa to spend t5 ot federal funds dor tlod worth of fish we spend only 10 cents to get 100 of tourist hniilrwi so long as we are at war the am erican dollars these visitors will bring are an essential war sinew we should not hesitate to spend at least a lion dollars to merohandtoe canadas tourist attractions m the ufla bven a little state mto illinois with not a fraction of the tourist apportum- u that canada oossesss is spending a quarter of a mflhon this year equal or larger expenditure are betas man by state and tourist authorities an over tt uaa they know fat tc3ob foreign exchange acquisition order important notice as announced by the minister of finance the foreign exchange acquis- tion order 1940 has been enacted by orderincouncil under the authority of the war measures act unless exempted by the order every resident of canadsrwhom may 1st 1940 has any foreign currency in his possession ownership or control whether in canada or outside canada is required forthwith to sejq such foreign currency to an authorized dealer ie a branch of a chartered bank for payment in canadian dollars at the official buying rate of the foreign exchange control board v foreign currency for the purposes of the order means any cur rency excluding coin other than canadian currency and includes bank notes postal notes money orders cheques travellers cheques prepaid let ters of credit bank drafts and other similar instruments payable in any currency other than canadian currency and also includes any amount in foreign currency of which a resident has a right to obtain payment by rea son of a deposit credit or balance of any kind at or with a bank savings bank trust company loan company stockbroker investment dealer or other similar depository the order does not require the sale of any foreign securities the order does not affect any foreign currency deposit or securities of any nonresident of canada and for greater certainty the order ex pressly declares that a nonresident visiting canada for business or pleas ure for a period or periods not exceeding six months in the year continues to be a nonresident for the purposes of the order unless such person enters or has entered canada with the intention of becoming a permanent resident no resident is required to sell any foreign currency if he satisfies the foreign exchange control board that he held such foreign currency on may 1st 1940 solely as trustee or agent for a nonresident and that the nonresidents interest therein had not been acquired from a resident since september 16th 1989 except in a manner approved by the board und r ahpiilatwi in sfthjnti 1 a resident who is not a canadian citizen may be granted exemption but only after application for exemption is approved by the board no life insurance company incorporated in canada is required by the order to sell any foreign currency which h needs for the purpose of carry ing on its business outside canada farther particulars may be obtained from branches of chartered banks any resident who has any foreign currency in his possession ownership or control on may 1st 1940 regardless of amount shook con sult his bank at once in order to ascertain tiie extent to which he is affected by the order foreign exchange control bo ard