ED-ITORIALS AI4YTIME FRQ4 JAN.Z.TO Town Council and The New Tax Rate FE. 29,19S2./924 8«, zo0r.A ',. V7-1 We were flot surprised last week ta find, likeeverything else, that the tax rate for the Town of Bowmanville bad jumped from 65 to 70 mlîs. But what did surprise us was the way the town council, or at least certain members of the council, tried ta pass the buck to the school boards for this increase of 5 miis. We wonder just who they're trying to kid. To accaunt for this year's increase the breakdown, as we f igure il out, is as fol- lows:- the Public School rate bas increased .5 milîs ta caver the cost of debentures coming into force on the new Ontario Street School. The Board did flot ask for an increase on their operating expenses. Tbe Durham District iHigb School Board asked for an increase of 1.7 milis, accounting for a total jump of 2.2 milis for education in the Town of Bowmanville. It might also be mentioned that included in the school rates are the school deben- titres over which the local boards have noa control as they are paid direct from the town treasury. On the council's side of the expense sheet wve find an even greater increase. 0f the total increase of 5 mills the council, ta all appearances, bas raised their ex- penditure by 2.8 milîs. Actually they bave increased their expenses ta 3.4 milîs, or more than 50%o more than the two scbool boards. This extra .8 milis fi brought about by a .3 mill decrease in bath the local debenture rate and the county rate wbich the council bas taken over. In these times of increased costs we have came ta expect an increase in taxes, but let's try ta keep the story straigbt. give the ratepayers all the facts, and if there is any fault ta find let's ,put it on the right shoulders. When the tax rate was announced we were really surprised that it was not higher. After last December's municipal election ive felt that we had a town council elected on a programme of getting things done and that they would go abead and at least attempt ta carry out their pre- election promises. To do anything today costs money, but it seems that the usual "penny-wise, pound foolish" method bas again been adopted for another year. We are willing ta admit that it takes time ta remedy some things that have been neglected for years, sucb' as the re- novation of the town hall, repairing of roads, newv sidewalks, town survey, gar- bage disposal, new industries, town plan- ning, just ta mention a few things. But it would seem ta us that taxpayers don't mind paying the shot if they can see that tifir money is being spent wisely, instead or. just being used ta patch-up ta get by for another year. /~ is more mature, satisfying and barmoniaus. Recognition should always be given ta the Churches and those private agenc- ies, such as the Boy Scouts, the Girl Guides, for the many years af excellent leadership provided owr citizens for re- creational and informal educational op- portunities. The high standards for which they have striven are commendable. At the conclusion af World War Il, the Provincial Government through the Dept. oi Education, became cansciaus af' the need for extended services in recrea- tion. Through the assistance of grants ta municipal recreation committees, litera- ture and leadership training courses, wbich are available toalal community groups, there has been a tremendous upsurge in recreational activities. This has beeh the means of lessening juvenile delinquency in Bowmanville and many other commun- ities, as well as interesting adults in var- ious hobbies in their leisure bours. Thus the association is living up ta its slogan: "Recreation for all ages, ail interests, year round." JOIN THE PINK ENVELOPE BRIGADE An aspect ai democracy that sets it apart from other forms ai society is vol- untary co-operation of its citizens. Al around us aimost every day we see ex- amples: Organization'ai groups for variaus reasons, joined wiilingly, and usually with THIRD 0F EIGHT ARTICLES ON The History of Assessment and Municipal Taxation ini Ontario If we live in amunicipality in Southern Ontario which is part af a county set-up for adminis- tration purposes, we are chargea on our local tax bis for sud>i items as County Rates, High Schaol Districts, Township School Areas, etc. If we live in a mu- nicipality in Northern Ontario, we are sometimes charged for the last two items and in addition for the maintenance of the Dist- rict Home for the Aged. Now the amaunt we pay for these thîngs is based on the as- sessment ai our praperty. The total assessment ai aur munici- pality is supposed ta bc equalized with the assessment af the other municipalities which share such services as roads, schoals, health units, etc., with us. In ather words, if aur munîcipality is assessing for 100% ai the value ai the prap- erty, and the other municipalities are only assélsing for 60-0 or 80% i fthe value ai their prap- erty, We are gomng ta pay taa high taxes as aur share ai the cast ai praviding these services. In an endeavour ta equalize such charges which are based an assessment, the assessment is equalized among the different municipalities by the county, dist- rict or school authorities. Appoint Valuators Prior to an amendment ta thc Assessment Act in 1943, if the caunty council could nat arrive at a proper equalization ai assess- ment themselves. they were re- quired ta appoint valuators every five years ta value 5% ta 8% aof the praperties in each niunici- pality. These values were then reduced ta a camman ratio e.g. 50% aio value and this determined the equalizatian ai assessment for county rates or school pur- poses where such school areas covered mare than ane munici- palîty or parts ai more than on.- municipality. This systemn did not prove sat- isfactory as the municipalities ap- erated on different methods af valuation generally an a "guess' method and the percentage val- ued was anly a small fraction ai the total number af prapertie.- and thierefore in rnan.v instances, quite misleading. To overcame this and ta insti- tute a standard system aof valua- the purpose af improving aur social con- ditions. In the sale of Easter Seals by the Bowmanville Rotary Club is revealed, and furthered, an example whicb brings ta- gether many belping hands from many vocations and professions. Many benefit. The purpose of the voluntary co-operation is the improvement af the lot af handi- capped youngsters, children with deform- ities frorn birth or crippled by disease or accident. To them is heid out a helping hand; for them is provided an opportunity of correcting their conditions or teaching them ta live happier and self-sustaining lives despite the conditions. The Ontario Society for Crippled Children offers the rallying point for more than 180 service clubs throughout the province who seil seals ta finance the Society's work. But it doesn't stop there. The clubs, in their variaus cities, towns or townships co-operate with the 18 field nurses, ail accredited orthopaedic special- ists, in seeking out deserving cbiidren for examination by specialists. Teachers, clergymen, district health officers and members of the medical profession are joined with them in this work. This is the best aspect of democracy. It is democracy in action. If you havent already returned the pink envelope you received through the mail last week, enclose your donation in it today for Crippled Childrcn's Work - and mail ta now. highest forn of supervised assess- ment, lies in the fact that high schooi districts and township school areas overlap in many cases into adjoining counties with different methods of valuations. Passibly the solution is super- vision by the Provincial Govern- ment in an endeavour ta institute a common basis of valuation and assessment. (In next week's article you will be told af the provisions of the Assessment Act which govern the basis af your awn assessnîent.) Dim & Distant Pasi Mrs. H. W. Lapp was winner af $1.000 in the Mail & Empire C- SWord Picture Puzzle cantest. Aiter an absence ai 25 years Orangemen will celebrate the Gloriaus l2th ai July at Bowman- vil le. Paul E. Trebilcock, Peterbor- ough business man and native ai Bowmanville, died March 17 after 110 days iilness. Percy Mercer, farmerly ai tlis town, has been appointed organist and chair master ai Whitby Angli- tcan Church. Chautauqua concerts open up in Bowmanville an July 20. Merrili Ferguson wvas winner in the B.H.S. Oratorical Contest, speaking on "Canada's Diamand Jubilee and her achievements since Canfederation." Mrs. A. R. Gambsby, Millbrook, left $500 in her will ta Orono Un- ited Church. Dr. Jabez H. Elliott, Taronta, native ai Hampton, international autharity an treatment ai tub- erculosis, \vas in Cleveland ta ad- dress the College ai Physicians. A write-up appeared in Toron- ta Telegram aif Dr. D. J. Goggîn, a Cartwright blazer and proud ai it. Ile was literary adviser ta MacMillan & Ca., book publish- ers, and was iormerly school in- spector in Saskatchewan. Shaw's-Irwin Allun has sold his farm ta bis neighbor, W. C. Ashton at $130 an acre. Mrs. Stella Anderson, New- castle. has been appointed social hostess ai Casa Lama, Toronto. Newcastle-Ladies' Aid Dra- matic Company journeyed ta To- ronto Tuesdav and presented their laug4h-provaki;ng plaY "Deaconi Dubbs'" in the lecture raom aio St. Clair Ave. United Church. Dr. Norman Faund. Ebenezer, %ý'ho ha3 been a missionary in tion in the county, the United Caunties ai Starmont, Dundas and Glengarry in 1943 made the first appointment ai a County Assess- or under the authority of the 1940 legisiation. Since that time, 25 other County Assessors have beei appointed, two af them commenc- ing their duties this year. This leaves 12 counties which have nat as yet made appoint- ments. While legisiation was enacted in 1950 to permit the municipalities which comprise thie Territorial Districts in Northern Ontario ta pass by-lawvs request- ing the appointment af District Assessors, sa far na appaintments have been made. Duties of Assessor The duties ai a County Assess- or are ta supervise the work of the variaus assessars in his county and ta standardize the methods of preparatian af the assessment rails. He makes a report by June lst ai each year ta his county cauncil and this report forms the basis ai the equalization ai assessment as set by3ha This report is af necessity only the basis and may be amended in any way or rejected. Part ai the figures shawn in the report are taken from the assessment rails prepared by the municipal asses- sors In the previaus year and the recammended figures for the pur- pose ai equalization may haveI little or no similarity ta the local assessars' tatals. While the caunty council prepare their equaliza-j tian by-law immediately follow- ing the County Assessor's repart, the county rates or levies based~ on these figures do not appear in the local tax bills unlcil the fol- lowing year. A lapse ai twa years is thus found betwveen the time your local assessor visits yaur property and the time yau pav caunty rates based on such assess- ment. Be-Auseuament A Chore It is found that the Caunty Assessor requires fromn three taO five years ta complete his work af re-assessment in a caunty.i This periad is determined by thei number ai municipalities in the 1 count 'v and the ca-aperation giv -1 en by the local municipalities. The weakne.s af the cou nty asse3sment rsystem beimg thei Korea for five years has return- ed home and left later for Boston. Mass., where he is filling a pos- ition in a hospital there for a few months. FORTY NINE YEARS AGO 1 A large three-column wide cartoon appeared on the front page of the issue of March 18, 1903. It pictured a bar roomn with two Young boys facing the bar- tender pointing at a large dis- play of bottles on the sheif lmb- eiled. Debauchery, Disgrace, Mad- ness, Disease. Damnation. The cartoon l.a headed, "Boys, Have Something?I' Boys and girls were requested ta write the prap- er reply which should be made ta the bar-tender. Those taking part in pragram at Foresters' At Home nciudedj Miss Kate Elliott, Miss Patter, Dave Luttreil, Gea. Freeland, Jabez Allum. H. Southern. Ac- companists were Misses Millie Gregg, May Shaw, Jennie Mc- Lean, May Hooper, Cecil Os- borne entertained with his fine phonograph. Deputation from Port Hope waited an aur town council ask- ing that government be petition- ed ta build Trenton Valley Can- al from Rice Lake ta Port Hope instead of Trenton. Poem headed "The Cansumer's Appeal" written by Prof. A, B. Kent brought resuits. Toronto Daily Star advertises Since the municipality of Bowman- ville entered into an arrangement with the Township of Darlington about a year ago whereby the town lire brigade answers lire cails in the township, there have been a dozen calls. This state of affairs bas becoine somewhat alarming as thousands of dollars in property and livestock have been lost through these fires. This loss is through no fault of the flire brigade for they have been credited with answering alarms promptly. Having ta travel con- siderable distances in most cases with fires in the township, their job seems to be to protect and save adjoining buildings, as the building on flire bas made considerable h.eadway by the time the brigade arrives un the scene. Getting at the cause of these fires we Since The Atkinson Charitable Faund- ation was set into operation in October, 1950, it bas caused nation-wide interest and discussion. Durham County residents have followed its activities with particular pride and interest because the fund was established by a native son of this county, Joseph E. Atkinson, who was born in the village of Newcastle. We need flot review his remarkable career here, as it is well known by most of our readers, other than ta repeat he built up and owned the largest daily newspaper business in Canada. At his çleatb on May 8, 1948, he left an estate of over $3 million dollars which accord- ing to bis will was to be known as The Atkinson Charitable iFoundation and the funds were to be used "in perpetuity, for religious, charitable or educational pur- poses witbin the Province of Ontario." Trustees were named on bis staff closely associated with bim to operate the fund. No sooner was the announcement of the faundation made public than legal proceedings were started interpreting the will, wbich marred the amicable and smootb operation of the fund for a time. Feeling was intensified when the Star on two occasions took a very active part in a provincial bye election and last year in a general election in Ontario to defeat the gavernment which bad passed legislation affecting the operating of ail charitable funds. Referring to the history of this affair at this time was brought about by receiv- ing recently a copy of the annual report of the Foundation. It is a marvellous document in wbich the administration and distribution of funds is given in detail. From time to time the Statesmnan bas published releases sent out by the trustees to Ontario papers when a new grant had been made. Up ta end of 1951 42 grants %Ie Lmbmn MnLt~tnau~ Futabliehod 1854 with which lea ncrporcited Th Bowmanvifle News, The Newcastle Independeziî and The Orono News 97 Years' Coniinuous Service to the Town of Bawmanville and Durham Counfy AN INDEPENDENT NEWSPAPER (UREAU> SUISCIRIPTION RATES $3.00 a Year. atrictly in advance $4.00 a Y.ar in the United States PubIlshed by TIEJAM PUBLISHING COMPANY Authorised cm Second Close Mail Post Office Departoeent. Ottawa. Bowmanville, Ontario GEO. W. JAMES, EDrroa are informed that several of them are sup- posed ta bave been due ta defective elec- tric wiring. One explanation is that since bydro power bas been extended in the rural areas many installations bave been put in barns and stables too cbeaply, witbout proper inspection, and not taking the xiecessary. precautions as ta safety. If such conditions do exist it is higb time the owners in the township, for self pro- tection, had a proper inspection made of their premises wherever electric wires and equipment bave been installed. While on this subject it might not be amiss ta mention, besides the lasses by fire, the town of Bawmanville has s0 far been paid $2,350 for attending out-af- town fires wvhicb amount is added ta your tax bis in the township as a wbole. bave been made running fromn less than $1,000 ta seven grants of $q.0,000 eacb and aver. These are spread across variaus parts of the province and include the broad fields ai education, health and social welf are. More details af finances appear in this issue. Thousands of applications for grants have been received by the trustees wbich bave been thoroughly screened ta see if they conform ta the strict policy adopted by the administration. There were natur- ally many disappointments including the Board of the new Memorial Hospital at Bowmanville, which made application for a grant on the strength of Mr. Atkinson being a native of this caunty, besides needing $50,000 ta compiete the building. But the Foundation declined ta become involved in the building programs of hospitals, but might consider special bas- pital equipment. In spite ai the political rancour that bas crept in large doses into the legal aspects of the foundation administration which bas split public opinion, mare from a party standpoint than anything else, we feel that many in this and future genera- tions wvîli ise up and bless Joe Atkinson for putting the Atkinson Charitable iFoundation ta such useful, practical and humanitarian purpases. LEISURE AND RECREATION TAKE ON A NEW LOOK There is an aId adage, "Ail work and no plav makes Jack a duIl boy." One likes thingrs like that, because they often reveal many of the basic truths of aur culture and daily living. This fact bas been par- ticuiarly noticeable since Bowmanvilie bas engaged a recreational director ai the high calibre of Don Shay. Normal life is a complicated affair. It is made up af many things. To exist, ta eat, ta sleep, ta clothe one's self; ta bave housing, warmth, securitv and the ireedamn ta enjoy religion, social intercourse, edu- cation, the arts, family lufe, leisure hours and ail that they imply - man must work. But wvork alone can become monatanous. It can, as easily, become a passion. As working conditions bave changed throughaut the past few years, sa the doctrines ai leisure and recreation are taking on a new look in these times. We are learning that the goal ai 111e is nat idleness. What is recreation? Is it some- thing new? There are many definitions for recreation to-day. Through al af them, the right af the individual is stress- ed. In other words, play, or one's own leisure time, is not ta be dictated by any authority. It is the end products in which we are interested because the resuit ai recreational activity, atmospbere, and as- sociation. should be happier individuals - individuals w-ho are more mature inteliec- tual]\-, emotionally and/or physically, liv- i.ng in and helping ta crcate a 3ociety that. Thrs Us No Bargain Basoin lu The. Monoy Market 0 Can you imagine a clearance sale ln a money market? Can yau imagine buying twoor five or ten dollar bis at bargain prices? Of course nlot! Yet, have you stopped ta realize that money la i-ented te individuals, corporations and gayernments in the same way yau rent a hoeuse, a. rowboat or a bicycle? Wben yau buy a government bond you rent money ta the government. The rent la fixed by the rlsk taken or service given. Consumer finance companies are retailers of dollars and have ta pay rent for their use. The Canadian gavernment han, in turn, established a maximum rental that may be charged ta individual borrowers. The bar- rower is further protected by having the rate stated in his contract and the amount he bas ta pay ciear]y understood. The rental paid by the borrower has ta pay the retailers' salaries, aIl other operating, expenses and pravide a profit. H F C - Household Finance-has always cbarged the lowest possible rates consistent with sound business practice. While money is neyer sold for les than its value, we can help yau get more for your dollar. Our boaklet "Money Management, Your Budget" is available at your nearest branch office or by writing ta aur Consumer Education Department, 80 Richmond Street West, Toronto, Ontario. HOUSEHOLD FINANCE Corporation of Canada Iwo HOWSTHIS11 for Solid Com fort Wt Home these nights A SANDWICH and a SPARKLING BOTTLE of East;.; West ; ; ; Home's Best! For those evenings when vou just wish ta stay in the house and relax, wbat is more delightfül than the comfort of an easy chair-and a glass of delicious WILSON'S Ginger Aie! NO OTHER GINGER ALE, AT ANY PRICE, MATCHES VALUE WITH WILSON'S (b. it Higher, Lower or Fr*) In QUALITY-FLA VOUR-VALUE FAMILY SIZE 30 OUNCES 2for 35~ PERSONAL SIZE 12 OUNCES Pric.s include Govt. Tax Are Fires In Darlington On The Increase? The Atkinson Charitable Fondation THUMDAY, MARCIT 20. lome a Year's subscription by mail for' only $1.50. L'ttie A'Edra McReynolds was kicked in the face by a horse ini her father's yard requiring seveAî stitches.à Rev. J. H. Turnbuil of St. Paulis Church has been invited to Bank St. Presbyterian Church, Ottawa, at a salary of $2,000. F. M. Souch will open a hard- ware store next to Heal Bros. next month. Thos. Peate. the Dyer, will do your dyeing at half as mnuch es outside firms. Solina-Thos. Pascoe cut an elm tree with over 25 cords of stavewaod in it. Courtice-Several mink have been caught along the-creek here J. L. Westaway has purchase# J. W. Smith's furniture businesdÇ in Port Hope. ?AGE TWo ME CANADIAN STATESMAN. BOWMANVMLE. ONTARIO a d ci ------------ Prices include Govf. Tax