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thubsday april 14th 1053 the acton free press acton ontario pao hum the history of assessment and municipal taxatftrf m ontaftio rifth of xiaht articu by obottok jkuxs the aomimcnt aot in explain- in the d nt lea of court of hcyujon county and dbtrlct judge nkcniie ontario municipal board whtn de termining eppeau agahittt uju- knent alaua ihat the uoument of fcnllar property in the vicinity u to b one of thr main tfuld in deciding the ttciua vaue it u alao auumed that if indus trial property or farm property 1 nwrd for bo pot cent at id ctunl value that rildehuul anrl commercial property wholly also be umudat 80 pot- cant deculorts 1ibt uuo bcin nlvc that in emintlaa whoro a count ajuwuor lias been appointed thnt the ufujuument of property in nin munlclptillty mny b compured with the ftjuujwrmnt of property in an other munulpiillty of the itnmv county itfowever nny juweftjement in the city of hamilton ennnot be nmpnrcd with on fn the city of gitlt though thr munlelpnlltlmi arc falrlv adjacent ail cxnlnlnid in nn fiirllfr itrtlcli whcr ninnlrlpulltlcj iin joined to gether fur udmlnlhtrotlve ptirpcwh the county ciuiu are npportlontd jimnnjj the viirlmm mumclpnlltleit on the bails of awtetliment some jiovornment crnntm nro nbtn ap portioned on the btlils of iuuioiw- ment and this particularly applied to educational urn n tit in all town- jldps and in villages and town with a population of low than 25o0 the provincial department of education nro naturally deetrntu of ensuring that school trantii are equitably distributed at thr name time to ensure that a municipality which installs a jimper syfltrm of values is not discriminated against they have placed in their grant regulations n method to overcome this to some degree equalization of ainentment we have mentioned above th importance of equal i red ajwersmvil to ensure a fair distribution of thr shared cnjitfi or government grants as between munlrlpulltler a proper system or muewment nnd nqunlirntlnn is eipeclally fmpnrt- ant to the loral taxpnver fnr on the biwk of his niweiiiment li de termined not onlv the amount nf em adds zest to the hour taxes he pays to maintain county mrvlcas and schools but also the services provided by hu own mun icipality he is therefore in the first ins- lance concerned with the as-w-is- moot of his neighbor or alrnllur property in the municipality the fact hat his aasesauumt is 1300 nnd the tux rate is m mills or whether his tutsejuiment is 3000 and the- tax rute is 30 mills does not change the actual tux doflant to be paid frvn 00 m hnwevfr ho is concormvl when his assessment is t3000 and simitar value property h only a-c- essed for 2100 so equalization and proper ass essment should make its start in the local municipality before it can be applied as a tent qgiilnst the rqunll7atlnn and assessment nfnthei municipalities aeoy pnmmjr while it ik not entirely pnxiilhli to ensure unit taxpayers shall onlv pj for tin in tunl services thev ereive from a municipality st 11 some prngrihs nlnn this line has been mnde in the piuit f w yearn a good assessor never rnlses the isessment beeause the exterloi oi iiterlor nf a building li wt 11 pnlym eit or decorated neither does he rate ihe value of buildings hlg i iiause of h good roof or eave- t roughing or well kept lawns llowi r hcris paved drlvnwl f nees tec however he shoijft not reduce the awtesqrnont becnii of le lark of an of these items unless such lack ha caused nn actual costly physical drpreclntivi tie should keep in mind how ever that hndly laid out buildings lack of natural light and the poor locution etc of a property will definitely reduce the value he should not penalize the good chixen obituary acton ministers conduct funeral who improves his home by such items as hardwood flooring or mistic tile floor fircplnres at tached oil burners pnnelllng built- in cupboards etc while oil these lt ms are legally assessable vet the taxpayer whose home has these features docs not recefve nnv extni municipal service necnuse of them nd in some instances receives less items which are more or w tnndard as plumbing electric lighting and hoi wnter or hot air furiwie are pssenble and flhoul he mrlude nt n eir harge th limination of th assessment nn item- which art tore or less frjlu awts in euali7lng not only the nssessn lent but also the tnxc paid for thi munlrtpil services whli h lire available for our use next week article will cldilj with the nss4simir t of farm prop- j rt etr 1 kjsst css3 w n kssst mo t u2 mwviaii s ij kms z ire milk always on hand in the peaceful puiuilng at her humu of mrtj gcorgu nellui on tueaduy morning april h this community has lost one of its old est and highly rwipoctod cltuens although not in the best nf health for same time she was ublu to be up and uround till a week and a hulf previous to her douth she wuis in her 113rd year a daughter of the late william perryman and elizabeth watson she spent all her early life in ks queuing township she was joined in holy wedlock lo the late genie nellu on march 2ji 1000 and has j spent the lemalnder of her life in nussagaweyu mrs ne 1114 was of a quiet dis position and whenever help wis needed she was alwavs ready to lend a helping hand she was a memhei of acton united church it ik j us ten veais since her husband pused nwnv three dnughtei cime to bhvi the borne mm w m uadi i llilltiburgh ada ida and kdith at home mid one granrldaughter hjii i iader in tile lonely hourh of sorrw tin hvmpnlhv of all are with them she is surv ived by three hi oth i rs itobiit irneiit and kkiln and two i lers mih ildna peiiviuan toronto nnd mn thtui hi wson oeolgetou l tin- funeral wils held at the home on kilday april ii it wad attended bv a large numbi r of frieruu and neighbors the rev e a currey n a n d conducted the sermon assisted by the rev c i poole the spoke comforting words lo th family during the sermon ther were two beautiful duets sunfl bj miss dorothy simmons and mrs p veldhuls miss fern brown ac companied them mrs nellui wo laid to rest by nix neighbors cecil akins c j vangnoen thomas storey alex near dnlton barber and george robertson flowei bearers were h nrv nel- lls mansell nellls cecil nell is alfred winters wm johnson charles hamilton weldnn hmmer- son robert watson frnest pewy- mim rohert perrvman jr t the many beautiful flord trib utes testified the esteem in which she was hild a wreath the fini llv slsler ida hewnnn si 1 r kdn p rnmnn ttlrothers nephi ws i ihel tom rene wabion mrs thos ni his mmseh nnd edna mr and mr fied tohnsnn mr heniv n ills and the graham fam- i mi rob wat on mr and mis hamilton and charlli mr and mrs tim hiwmin muriel and wildon mrs wardlaw w ighbnrs mr nnl mrs edwin peirwnan tlniti i chunh mr and mrs thomas dunn mr and mr harmin ii id- er mrs piarl kennedy miss m snmerilli mr wm dodds mrs anderson old n ighhors in guelph massagaweva ss no 7 officers reelected by busy bee wi llllll uilfll a m 11 attindi d i itiumon st i tie ua saaw i a 1v sbv ti i sutnla ami pn pal i and ci id ii ian chuic h lrs st i v ue nuig l im mbi fas- jotru d th ihurstla ter sevi n on ihlllll a mimlit i nf kid i s of ttit district attemhd a trouslsiau tea last wed- lusilin at tin homi ol mrs hei bert ditdk oi li i daiutitti mnkit hi i marrtagt took place last stitur- iia in tin iu sblt i ian chinch tin rus tiet instituti im t in tile hoint of mis p mclt ail lt llien annual im t tun tin im i t t tug opined and roll call was an- witiu b pavimnt of ft i s and ofl of luinu s fot tilt t ii hi poits wen kin l tin in asm i r ami in it s and i dim not s f tht standing t iijnnuttt s v hk li win ihdlllaj nt iipi is n filltd riqiu tnik a short cdiirsi somi lleailli p til milk in ii urn fitrui- jmvtlrr ti fur udtleil ttm- vrmeiitt kerji intvtdered milk oil ollt nllflf uuuiht flultlfll- rie vdd it to mir fuountr rcittp to puek rtr tnill m1ku inti fa tilth uteau at low rot rrciu tuhk4vil kw pimdrrrd milk rertpr write dair 1imkim serut luireau ilowu dalrv ijiitr ljulrn to this program uu thunmlv 14s 200 pm kl over the trans- canada network of cue coot whfc rl4ufud miui powdtf sprinltw pqwilf e kkvrm wotnf blmnd via rotary baaicr niii i iuir ri purttt i n uialuh dirwt and mr it lind and canadian in- itotunsui citiii n- stup and kdiiiatinn mrs n liar- low historical resean h fs win tuck curnnteunb mrs o lock- er uonie kconumics and hialth mr p ifmclean community ac- tt ities and public htlatmni mrs r lindsay quilt convenors sirj tuck mrs litut and mrs howard auditor mrs s robinson mrs d henderson after the singing of the national anthem lunch wai served b mrs mclean and a social hour enjoyed watt dry uflwjtiih sua utr bt wfltar for tatty jim raw iruh mubs u one of the uidust- rtei peculiar to prince edward uland announce winners of holiday events hiulu of kuhr hollduy mjwclnl iviiilb prnurum ut tin v or tliiwluy unit wiilnrjiduy apill ift nnd 11 athhllc mfit hnyh a rlak illll kklllln- m4h klnu ary niiwkltiu in 10 rifli llontlny ma7 tl rliuui ivli whlmm 4hs holt nrown s1 0 lh amuitrnntf 30 b t clnwi kmtr tnwnnn k7h1 mlchni1 illirat 80 4s flinrl 0um 4s72 clrlfl a rliuui nnrolhv httw- kln x4 jnnn clilhnlm 473 in limn pot smmhurst 4fl 4 jvlty nwin 4m jnv yval saoh c rlrmh ruth tnnrtjnrniiuh so 77 lolnni- mivtnn sfl 17 anni dforoht m 11 jimlnr tflrlfl bnnkrtlmll nnd vnl- livhnll iniirnnmont winning bnhktt1iill tnam lniy llnidkhiiw ii ikiiy onkha 10 dl- in nuaklnu 0 joy ivnl 1 hylvln miiu 2 shilln lnill 2 kiualxlh juny ii winnlnu vollyltju tenm krhncln ouktm atlenti gtiulnn klulnii ni- fnnt jiuin chuhnltn miihiyn wiiimih clllnlyn 1 howling tninnamant winning liiim ci atrlnk tntnl 2a7fii kninru onkim mil ijiirnthy duwklnn 1hh lln hrawn sao itnnii mm inn 741 hilly noon 20fl hlllli inillvliliml linv itmui mnrtnn 74j1 hlkh inillvldlinl ulri rroncl milken ml a tnliil nt 01bku jnlw wrin filled lv wnrkiis rtitultcd by the nfl- uitniilftmiilnymmit siivlio in the 12uilinll period from deivlrdwr 211 hiv in deeenihei 27 1051 it wb unniiiineed iv hun mlltnn mrein mlnlkli r nf tnhnur stwill dijpostu 01 t aim a c jtitlmji wbaj cud m iii ui ll in tiilk ovar firm improvcmeni lin with your iuwil v ii of m iiniihtr iuuiii hi ymi itki bank or montkkal gun km4 working villk cninlm i viy ll i tlim 111 fcfutur tl th wel -j- kta txta wi4ll a salad dressing n h 1 6 07 m lilimk tkiiivlwl y7iti ifla itoyai aileux black tea c 49c sym timed with our grand reopening now undeb new ownership its iirook iaiim butter ii 69c ledgers g a market friday april 2sth 10 a m sharp free 100 value to every customer a beautiful american homes interior book a wonderful guide to homo decoration and finishing lois hunter of- t jon uas ono of the lucky prixe winnr in ic al chack the figuret contest icivlr iiai soclceye salmon 45c shredded wheat 2 33c 11am iathi sugar 5 51c carnation milk 2 t 31c iiomhstic shortening 1 pk 27c milks tttkt 8 a velveeta cheese 31c iga peas 18c i a iiogiiolke dog food 2 25c ivtirlake toilet tissue 2 29c habitant 16c g 75c pea soup tide 9 38c k a mm morn coffee b 92c irrhly grewid us bag monarch flour 55c vmfbelxs tomato soup 2 l 25c garden fresh c illan pineapples valencia heedlehh florida oranges iodiiia marmi heedlehh lgjiaftmuj i t caliiornia lemons mm wahlllngtom asparagus aiikikma bt nciiiii carrots vegetables cki zc 35c do iijnli green beans jd49c t 17c 15c 2 19c 19c j- o wim mp svc 3 ii rump roast 59c miik fki vial i1ik hum bflf i lb cello blade roast 55c blt f brtnu minced beef 49c pkg ic 39c b shhtf pkemjlm uvdlzuh bacon nwirrs pruiium bologna baked loaf macaroni cheese