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thursday april lotb ibm the acton free press acton ontario paoe seven functional furniture designed for the use of crippled child ren is boing rnddein increasing quantity by bruce doherty an employee of the ontario society for crippled children this is the important type of work that is being carried on by the funds collocted from easter seals if you havent mailed your contribu tion to the local rotary club organizersof the ocal campaign do it now dont miss this opportunity to help the less fortunate now it the tint to think of that eavestroughing job buy the materials made up and save money by installing yourself 4 trough for most houses 16 cents per foot 28 gauge 5 trough for most barns b cents per foot 28 gauge 3 conductor pipe for most houses 18 cents per foot 4 conductor pipe for most barns 24 cents per foot 4 trough ends 9 cents each 5 trough ends 17 cents each 3 trough outlets each 35 cents 4 trough outlets each 41 cents trough tubes per 1 00 240 3 conductor elbows 56 cents each 4 conductor elbows 98 cents each 4 mitres 90 cents each brintj your measurements or call us for a free ultimata a to coat installed rilton and perry limited main street north acton ont phone 464 nights sundays and holidays phone 341w or 269w the history of assessment and municipal taxation in ontario fcy george james v fourth o klflw articu faction 33 or the axiuitkment act irnrvvs the rnl or valuation to be used by all ojwssors whfther it be fn our 1 argent cities or our mucjt villain or townships this section provides that lnnd which include any bulldlnca er ected on such land is tobe juuumls- d ot its bellini value that is nol so or 1ft of vnluc as li som times nssumed but 100 of vaui this section also slates thtat when assessing land without buildines erected thereon eonsldcrntlon li to iwiven to the follow ittf fijctom location present iiu normal rental value normal saje value and any other circumstance affect in jj the value j j then when assessing iiirfd with building erected thereon consid eration is to be given to the present use location cost of replacement normal rental value normnl sale value and any other circumstance affecting the value the amount to be placed for assessment pur poses on the build inns is to be the amount by which they increase the value- of the land assessment example an example of thfs reasoning might be of two brothers who erected identically similar houses in the city of brantford in 1047 one brother purchased n 100000 lot in a good residential section while the other purchased a m00 00 lot in a poor section the replace ment cost of either of the houses at 1040 values was 600000 in the good residential area the assessor was justified m placing the total replacement cost of the house a00o00 for assessment purposes as the house by reason of its location rental value and sales alue in creased the value of the land by that amount however while the house on the poor lot cost just as much to erect its poor location lower rental and sales values less ened its actual appreciation of the land so the assessor was quite justified in placing only 350000 on the building for assessment pur poses the same situation would develop where two similar value houses were erected one in a city and one in a village a good brick house would cost as much to erect in the town of bala as in the city of tor onto but due to its location lower lental and sales value the property j would not be as valuable to overcome this luwetuiortt use various methods to btintf the ttns- essment value more in line with its actual value some of thes methods are by allowing depreci ation or location obsolescence or by using rentnl capitalization etc whjle objections mny be found to any of these methods still if the system in applied folrly over the whole municipality theje will be some degree of equity not only be tween properties- of the same type or class but also between different opes of property the fact that a building is oil not necessarily means n loss in the value hesidences kept in n fair state nf repair and in areas which have not gone down are worth in niost cases many times their orig inal cost of erection more larg old homes lose value because o their oversize and their present use as single residences when their better use would he apartmens than on account of their age aloni j i j so normal value yoar i present day replacement costs 1 and sales values are possibly very poor guides today in establishing j assessment values for this reason the majority of assessors take the year 1040 as the normal value year calculating their assessment values this ensures that even if real estate values decline in the future that property is not assessed at over 100 or value tn some municipalities sales val ues have appreciated as much as 300 over 1040 values while build ing costs generally have risen about 200 it will be readily seen from these figures that a person assessed on 1040 values has not much com plaint unless he is inequitably as sessed with his neighbors or other property in the assessing area the provisions of section 33 of the act detailed at the beginning of thus article govern the method of making the assessment for all types and classes nf property in all parts of ontario with the exception of railway telephone and telegraph properties etc and buildings used in connection with the production or storage of minerals mining buildings used for this purpose are not assessable n a share of the profits nf the mine is paid to the municipalities in lieu thereof next weeks article will detail more about your local assessment and its application wool growers organization wool ship collect to our registered warehouse no 1 wtfkton ontario reliable grading direct settlement khiptxn way obtain urks and twin without ehar- trom j aroiiik kkmt no 2 acton ciakkhck aknny aclom boy jiomnkon aclon jack hlnlkv mo ss aetort or by writing dlrt to canaihan coopeharive wool kowkrr iimitko ill vay slrft toronto canada w purchase nf sod or ford and ferti lizer hi- may need somi new machinery for which he will re heller terms if he pay cash he may w ih to make improvement to the farmhoilsc and fann-build- inis if yoa iiaee a firiohe problem of sort pay a call on gordon oder manaur of the ball of mon treal a actor fl of m loans f far s earrv a agreeably lev rate o teret aul are rejtayahle on tttf- e-pocal- suited to the smooth and rich wifli evaporated milk of in frogront bl t ou o pikm of wndlwtd woporowd milk and youll b i lor yowt dauctow c for the goahead farmer theres mo at my bank xhere are times when the farmer seasonal nature of farm income finds that the efficient running ni j get the best out of your farm by his farm calls for more ready cash usinc a b of m farm loan to pro- than he can immediately lay hands vide needed supplies on he may want the money for the i j commons discuss grade hog weight in mmaril of march 31 the ot- mcial verbatim report- of hoilsc of conmiiiis debate w h ayleworth fruntenae acldiitin i said i would like o lnu a quotum of the minister of agriculture which arises fn hs latest action in m creasing b 11 pounds he weitth i f iiide hi- doe- he realize that by dome me is taking away the j pvniim frontln- 1 weight hij that hi been prkiueed namely t n 140 ti lmi poumi- id will th- pvmim b- etrd j the lie kiht ilfi 1 c gi diner mi- iuv of aimcultuiv as was iud in the house a the time and i- wln stated to the country by rida for two or three weeks we hope i farmers would hold the r has on the firm rather than send them to paekmn house- where u were nut itl- to tlii sturijje space fo theni i wmi id like to repeat that the tarme did follow the hur- eson m sjute of the fact tnat they did riot have much erieourajt merit from ome seurcev ivinne the hrt week thev riuii abult hethird of the iiimil- they liad nen dtliverini the cot i week the retained almost ohrd the third week th v t baek perhaps aboat half wi to th oritiil deeriv the p-es- position l that we htee vi jl- ed the rriiii- ther mutter of fa t i think we iii- aeied about ai hoar ai and we hope to be able to annoance tomht that iri abvit three weeks we shall be back on the old iil-l- of krudtis in the meantime we hope the heavier hoe- will be delivered and payment mde accordingly o tw i rf tunt out luky tmgott cuuonb t 4out- rith kaur evaporated mok u mivici tlftuv toioute kiittmtth lrturr ud ilrlieate tlawuir vhrn tu etmil with r v mill it is purr taholr nullv conern- trtrj liy removing th water an retiioniical way to make up that imitortant quart f mill a d var frw kamuale milk rreiea uritr dairy foodf stire uurrar itown italry lainr u- trn to this proeram qb ttiundavt 1s 500 pa est y rr the trana- caaada nrtuurk of cbc eca work refreshed yoor home u worth record price today you can save money by painting now and eliminating repairs and replacements its good economy to stop the damage before its oo lito by painting this year w do everything in the decorellnrt butineit call 275j or 299w for a free estimate moore rocher j- join the easter parade of smash hits dont miss the best in entertainment mill st acton frisat april 1112 a perfect show for the family i a wonderworld of entertainment walt disneys alice in coma taa hit realm radiant wiihcolor tong and laughtarl thrill to thv mad haltar th march hare ih choihira cat a holt of other fantattic funnyfolli such wonderful sono the allcutoan musical wonderfllm colo y technicolort continiiouk kiiowh man thru vrt krem 1 t kal and llolldayn c45 matimkkh kal and llnlldaya al i pm intermission recordings courtesy manning electric montues april 1415 please note matinee at 2 pm easter monday the greatadvehture of all the ages 111 goidfn of gem3h1s khan 3 april 17th 2 p youll see tjrfl and harfy coedy shost western thrills seven technicolor cartopns dont miss it kids t bxino mom and dad alono too i