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ua rtteitjn wedttaaaajr evening may sata 1161 peel farm is the lvcky one whkh triplet trades at mrfliirvi the onetn the middle of course we atill offer one hundred penmea on the dollar in quality merchandise see ua ftrat and make yoor dollara laat whether it be for living room dining room or kitchen we have ex actly what you are looking for in the furniture line your home reflect your inherent good taite and per sonality so furnish it carefully but economically we cam show you how swap your old worn tires now oa nwukmiumi goodvear tires way flak tha danger ofdrirlag oa worn rises aay looser wall give too tha bias tredewa sllowaace ins yoor old tiraa whan yoa crada r sham ia for bigelue loaa-eails- ege coodyaara cease la today lor tha boat tire deal la town uatmatmbaritaurt ooi- i am j llbis saxe motors phorttt 132 genual hpaiks why pay more for less toronto star rwt 30 star wbkly r wa iqc tot al woa 40 the telegram law fat wat plus weekend picture magazine plus 16 paces of colored comics still only 25 with ttly home delivery every week you save 15c par tfrrt baesvatr tt tf aa tfu tat cwttorutow aa www tha tilipiaa ttaf mm mast u tfl 1 wavorloy 6011 lthe telegram dalit ska wthtno voua itsi wwvapn suv ana- a ujv cfei i4aaftoncc comrrmind in korea sasr- aii t rabnaib w ss tha lucky farmer photo in tha uay 14th harald was tha fifth in a series of 20 which will appear in tha herald tha rural photo quia la ponaored by sixteen marchanta and has caused a great deal of inter est not only among farm residents but among townspeople ss well on may 14th for the first time the farm was outside peel county it is tha iso acre property owned by frsser macdonald in chlngua- cousy township peel county on november 24th 1031 by pat ent the crown granted to samuel finch tha east half of lot it in ha 6th concession wast chlnguacousy and on december 7 in that same year mr finch aold u to richard cverson in ibm mr erereon died inte state leaving several children uria kveraan farmed tha land until 1837 when tha youngest child became 21 it was then sold to charles brandon in december 1830 lrt 1802 he sold it to duncan mcnichol lor dm in 1871 it went back to the late thomas montgomery ea late in 1878 it was sold by public auction to robert d scott who old it to joseph leslie february 10th ibm tha following decern bcr joseph aold it to his brother john s leslie who deeded u to his son joeeph austin leslie in 1003 in march 1010 t f mac- donald bought it tha present owner fraser mscdonald took pos session from his fsther in 1047 mr and mrs mscdonald aha is the former janet cray of bramp ton are like so many other young farm couples actively interested in church and community affairs as fifth or noirr articles on the history of assessment and municipal taxation in ontario itatraw v tha assessment act in explaining the duties of courts of revision county and district judges aad the ontario municipal board when de termining appeals against assessment states that trie assessment of simi lar property in tha vicinity is to be one of tha main guides in deciding tha actual value it is also assumed that if indus trial property or farm property is asaeaaad for 80 par cant of its ac tual value that residentlsl property end commercial property shall also be asssssaj at 80 per cent decisions have also been given that in counties where a county as sessor has bean appointed taut the i lineament of property in one mun icipally mar be compared with tha a of property in another municipality of the same county however an assessment in tha cty of hamilton cannot be compared with one in the city of oalt though the municipalities ere fairly adja cent as explained in sn earlier arti cle where munlcipalitee are joined tog se for administrative purpo ses the county costs are apport ioned among tha various munici palities on the basis of assessment end this particularly applied to edu cational grants in all townabips aad in villages and towns with s pop ulation of leas than 2300 the provincial department of ed ucation are naturally desirous of ensuring that school grsnts ere equi tably distributed at the seme time to ensure that a municipality which install a proper system of values is not discriminated ag ainst thry hsvs placed in their grant regulations s method to over come this to some degree canalisation of assessment we have mentioned above the importance of equalised assessment to ensure a fair distribution of shared costs or government grants as between municipalities a pro- per system of assessment and equal ization la especially important to tho local taxpayer for on the basis of his assessment is determined not only tho amount of taxes he pays to maintain county services and schools put lso the services provi ded by his own municipality he is therefore in the first in stance concerned with the assess ment of his neighbour or similar property in the municipality the fact that his assessment is 61300 am the taxirste is 60 mills or whe ther his assessment js 63000 and the tax rate is so mills does not change the actual tax dollars to be paid from 0000 however he is concerned when his assessment is 83000 and similar value property is only assessed for 62300 so equalization and proper es- fessmenr shpuld malt its start in the local municipality before it can be applied as a test against the equalization and assessment of other municipalities j assessors prahlems while it la riot entirely possible to ensure hat taxpayers shall only tax aw the actual some pro slong this line hss been made in the past few years a good assessor never raises the assessment be the exterior or interior of a building is well pain ted or decorated neither does he rste the vstue of buildings higher because of s good roof or eave- troughlng or well kept lawns flow er bads paved driveways fences ate however he should not reduce the s because of tha lack of any of t kesns unless such lack has caused an actual cost ly physlcsl depreciation ha should keep in mind however that badly laid out buildings lack of natural light and tha poor loca tion etc of a property will defln- ltary reduce the value he should not penalize the good ctttxen who improves his home by such items aa hardwood flooring or mastic tile floors fireplaces attached oil burn ers paneling builtin cupboards etc while all of these items are legally assessable yet tha taxpayer whose home has these features does not receive any extra municipal service becsuss of them and in some instances receives leas items which are more or less stsndsrd as plumbing electric light ing snd hot wster or hot air furn aces sre assessable snd should be incuded at a fair charge the elim ination of the assessment on hems which sre more or leas frills ssslsts in equsllxing not only the assess ment but slao the taxes paid for the municipal services which sre avall- sble for our use nex weeks article will desl with the sssessment of fsrm prop erty etc farm news members tfcf union presbyterian chuch they both participate in tha various ohurch organ tzatlona mr macdonald served for three yesrs 1048 to 1031 on west chlnguscousy school area board ills wife is s mstnber of terrs cotta womens institute end both belong to terrs cotta farmers club mr snd mrs t f macdonsld now live in brampton another son owens farms a mile away from his brother on the 4th while a sister mrs arthur mckane is in person hawkshaw hawlcin and hie 1 1 yds of personality direct from the wheeling jambore wwvjk wheeuno wv also v sons of formerly with the hank williams bhow allrstar western jaamboree sh0wdance saturday june 7th biumton arena matinee to 4j children see adalls 6lm evening tl it 8lu tax included also s close neighbour a sister eleanor lives in brampton 18521952 ileto tbrrp mornina us ttje lob ur takfttening anb uprufins probr tebrouab sleep anb bark- nestf aelp brouabt fcwtortb to life anb potter anb tbeuafjt halton contributes to folk school halton county has a lot of firsts to its credit not long ago we an nounced that halton was tine first county to insuguarte a farm pond policy now we understand hal- ion la again in the lead by being the first to contribute financially to the ontario folk school council for the past two years the coun cil hss without cost to the county supplied leadership of tho highest calibre for the folk schools held at the roy coulter residence near lowvlllo in the past financial assistance has been given to the folk school council by the united cooperatives of ontario and the community programmes branch of he ontario department of educa tion the halton folk school com mittee at their last meeting con tributed 850 00 to the ontario coun cil in the hope and expectation that other counties willfollow their ex ample recently the ontario folk count ell were invited by the united nations association in canada to attend the first ontario regional conference to be held at the uhi- versllyr of- toronto on may 84th it is the feeling of the council that this- invitation la in recogtlhon of their effort to bring better methods they of aduh education to berural pee start them young junior farm club work is rendering a practical service to canadian agriculture the organization and its leadership train young people in the beet farm practices and home economics which lead to self- help and community betterment the canadian bank of commerce has pleasure in sponsoring this new booklet in recognition of the valuable work being done by the junior farm clubs across canada you can help to widen the usefulness of this organization by taking an interest in its work and giving it your support and encouragement oat tkis trtm eoshat from your branca of te cflim bank of cnstaure i