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| _ The bill to provide that police court action could be taken against motor-- | ists to compel the return of rental ' batteries after fourteen days. together with payment of the amount of the rental due, got second reading only after grave warnings from the Govern-- ment ranks. _ Wilfrid Heighington | (Conservative, Toronto--St. Davids) de-- \ elared that the bill would have far-- | reaching effects. It was not desirable | to invoke police court procedure for | the benefit of one party in what should | be a civil suit, he declared, and warn-- ed the Government that it might ex-- | pect many demands for the right to | use police courts in the recovery of | property and debts. "No," replied Dr. Robb, who added that it was desired a permanent of-- ficial like a County Judge should serve as Chairman. "You couldn't ask a Judge to serve for less than $10 a day," said Mr. Nixon. "Bomething should be done," put in Premier HMHenry. "to stir the counties to a sense of their responsibility." Heighington Warns. "Will you still have power to ap-- point inspectors?" asked Mr. Nixon. Mr. Sinclair commended the purpose of the bill in seeking to perpetuate and keep in decent order the graves of the picneers of the countiocs. He thought. however, that a county was too large a unit to be covered by an individual Commission. MHe also questionsd the wisdom of requiring that the County Judge should be> Chairman of each Commission. "In counties where there is only one Judge the court work may have to be susponded," he said. "The provision for payment of the members of the Commission is going to be a pretty expensive burden on the counties." It was "vicious in principle" to bring criminal action in what should be civil suits, said Hon. James Lyons (Con-- servative, Sault Ste. Mariec). If it were criminal to retain rented bat-- teries surely the Criminal Code would apply, said E. F. Singer Conservative, Toronto--St. Andrew's), who advised that the bill should go to the Law Committee. F. V. Laughton (Conser-- vative, Middlesex North) stated that the man who rented a battery, paid 25 cents a day, and usually left a betteor battery in its place. The bill to amend the Cemeotories Act received second reading only after criticism from several 1]uartfrs of the| Opposition benches. The amendment : provides that a Cemetery Commis-- sion be appointed in each county, with | the County Judge as Chairman, to re-- ; place the Provincial csometeries in-- spectors. Objertion arose chiefly from | Hon. Leopold Macaulay, Provincial Becretary, sponsor of the bill, stated the provision that the three meom-- bers ofi ceach Commission should be paid fees by the countles, the amount to be fixed by Order--in--Council. Commends Cemetery Bill. Hon. H. C. Nixon agrsed with Mr. Sinclair thai the bill should be ro-- printed, showing the efifects of the various amoandments. This was agreed to by Hon. Mr. Cooke. The bill rc-- coived second reading. Premier Henry explained that the acquisition of rights of way by rail-- ways was an entirely different propo-- sition. The Commission did nct pur-- chase rights of way. There was to be a rcvision upward of compensation paid by tihe Ceommission, raid the Fremier. A gsnerous figure had been mentioned by the Acting Chairman, which for four towers on farm land valued at $100 an acre would amount to between $500 and $600. This would vary according to the value of the land. It was the desire of the Gov-- ertnment that farmeors be generous'ly lreated, he said. should be dismissed," he said. "When we have twelve transmission lines along lake shore townships, it is seri-- ous ior the property--owners, and this inconvenience is suffered for the benefit of Toronto. Hydro engineers cut down orchard trees and fonces, ard trample crops. It is a serious inconveniznec." Herry Explains. that civil action had proved ineffec-- tive, as the costs were usually greater than the valus of the battery in-- volved, judgments were often difficult to execute and the battery men were losing hundreds of batteries annually. The objections, he said, could be bet-- tor considered in committee, A speech on the work at Bowman-- ville Boys' School was made by Hon. W. G. Martin at the second reading of his bill respecting training schools. He said that the act provided for the creation of a similar school for girls at Galt, the two institutions to be called training schools. The school for girls, as for boys. would be specially designed for those between the ages of 9 and 16 years, who presented problems of be-- havior and who needed guidance and direction. He explained that the pres-- ent advisory board for Bowmanville School would be increased to fifteen members and serve in an advisory ca-- pacity for both institutions. Two sub-- committees would serve each school. Attorney--General Price, as forecast in The Globe, introduced a bill to amend the Security Frauds Prevention Act, providing for the consitution of a Commission or Commissioner to ad-- minister the act. The Commission is to be appointed by Order--in--Council, and to assume on proclamation its duties, which will include the initiation and prosecution of .court cases in the name of the Attorney--General,. An-- other amendment to the act gives stock exchanges greater powers over its members and requires stock trans-- actions as between broker and client to be in writing. Act Calis for Increase. Answering questions, Premier Henry stated borrowings for financing high-- ways had been: 1924, $4,470,000; 1925, $3,500,000; 1926, $6,360,000; 1927, $8,-- 345,000; 1928, $11,543,000; 1929, $12,-- 741,000; 1930, $12,891,000. Repayment is planned over the forty--year debt-- retirement plan. Automobiles used by the Cabinet, said Premier Henry, total fourteen, of which ten are manufac-- tured in Canada, with a cost of $34,623, less return of used cars. Fourteen chauffeurs drive these cars and five are returned soldiers. An increase in the amount munici-- palities must pay to the Last Post Fund toward the burial of ex--soldiers from $18 to $30 is provided in the new Sanitaria for Consumptives Act. Otherwise the act merely incorporates in a new siatute the provisions re-- specting sanitaria contained in the old Hospitals Act, said Hon. Dr. Robb. Attorney--General Price stated Judge Coatsworth was retired as Senior Magistrate of York County on March 31, 1929, appointed Senior Magistrate for Tcsronto on Feb. 7, 19298,° and receivos $4,500 for that post. rch 2¢ S 0 . o ow id il, -- MT, BUI'- ton also cbjected to the unfairness of different rates of taxation on incomes in different municipalities, and to the feature of double taxation involved in ::e Federal and municipal income x. City Bill Thrown Out. The amendment to the Local Im-- provement Act so that new streots could be opened under the act with.-- out petition to thoss assessed for the costs and by a two--thirds vote of Council was thrown out by the com-- mittee. The bill was sponsored by the City of Toronto, aftar ths impasse reached in the Jarvis Street exten-- sion when the courts ruled that the project was for a new street, and could not b» broceeded with under the Local Improvement Act, except by petition of the ratepayers affected. A change was made in the bill amending the law governing recounts. The "{foolproof" ballot, all blac!: save for the names of the candiGates and the place to mark the cross, will ap-- ply only to Toronto. The committee amended the bill so that this pro-- vision should apply only to citiss of over "NN.000. ELLS WITHDRAWS INGOME TAX BILL; CGOMMISSION SOON _ 05-- _ CAIvVHI AIW&Yys be for definite services received. Other principles of municipal : taxation would remove the check on extravagance. Income tay-- ation, according to experience in the United States, tended toward an "in-- quisitorial administration." Mr _ BRur. 2 _ "~ yOb HAOT lhe municipal income 0 discourage rising you men by taking away of: sould save over and abo benses. He felt that mt ation should always be services received. Othar -- were admlniste}'é&"f;ovr; cause Quebec did not h income tax. Discourages PESTIEFT PIFY qUCouUiE. Mr. Burton particularly emphasized the disadvantage at which Ontario is placed by the municipal income tax in the matter of obtaining industries. There were several companies, he said, which could profitably move their head offices from Toronto to Montreal and refrained from doing so only through loyalty to Ontario. Many important investments from abroad were administered from Montreal be-- cause Quebec did not have municipal income tay Whole Question of Taxation and Assessment to Be Studied "The Government has been consic-- ering the suggestions made at last week's discussion of these bills," said Mr. Macaulay. "Both bills are tied up with one of the biggest problems the Government faces, namely, to find forms of tax involving the least incon-- venience. The Government has de-- cided that the time has come for a Commission to study the whole ques-- tion of faxation and assessment." In answer to Mr. Ellis, the Provincial Secretary stated that the Commission wou}d be appointed after the present session. Foliowing this conclusion the com-- mittee heard from C. L. Burton, who indicated certain reasons against the retention of the municipal act and was asked to extend them when the Comn;lssion considers the question. AA,» s eaals uns s ol ecnp qm io BURTON GIVES REASONS Announcement was made by Pro-- vincial Secretary Hon. Leopold Mac-- aulay at yesterday's meeting of the Private Bills Committee of the Legis-- lature that the Government had decided to appoint a commission after the present session to study the entire question of taxation and assessment. This announcement was followed by the v;iithdrgwal by Arthur Eilis (Con-- servative, Ottawa South) of his bill to remove the M income tax. E. A. Honeywell=(Conservative, Ot-- tawa North) alsd6. withdrew his bill to make the levylpg--of income taxes optional with the municipalities. Appoint It After Session. inb thutics ic als is Tt 1 5 1 1 K on extravagance. Income tay-- 1, according to experience in the ed States, tended toward an "in-- itorial administration." Mr. Bur-- also cbjected to the unfairness of renkt wakan sb su000u,. Young Men ; income tax tended ising young business away often all they and above living ex-- that municipal tax--