The following text may have been generated by Optical Character Recognition, with varying degrees of accuracy. Reader beware!

Page Eight THE COLBORNE EXPRESS THURSDAY, MARCH 3, 1921 While pruning apple trees on £ ttrday morning James L. Butters, much respected farmer residing near Baltimore, fell out of the and alighted on his head, receiving a fracture of the skull. He v picked up unconscious, and taken Cobourg hospital, where he pass away on Sunday evening without saining consciousness. Deceased was born in Scotland 71 years and he came to Canada 52 years ago, -settling in Hamilton township His wife predeceased him in 1902, and he is survived by four daughters, Mrs. John Clapperton of North Bay, Miss Annie Butters of Baltimore, Mrs. Hiram Clapperton and Mrs. Allen Clapperton of Baltimore, and four sons, James of Craigmyle, < Alta., Charles and Clarence at Baltimore, and Harry of Weyburn, Sask. In religion deceased was a Presbyterian, and in politics a Liberal, and was a man held in .-highest esteem by a large acquaintance. The funeral took place this (Thursday) afternoon to the Bethesda Presbyteian cemetery. A NEW ASSESSMENT < ibotng Sentinel-Star: At Monday night's session of the town council it was intimated that the majority of the council favor of adopting the assessment system as used in the city of Brant-ford, which hates assessment values on a measurement basis of buildings. If the system is adopted the present assessment of Cobourg will be a thing of the past, and will not bo used in deciding what assessments will be fixed under thev new system. Mr. Ludlow, of Brantford, is the originator of the Brantford system, and appears to have worked out a very fair and equitable way of assessing. First of all the land values are fixed according to zones, and then by foot frontage the value of a lot ascertained. Then the building is taken, and by actual measurements the number of cubic feet in building ascertained. The building is then put in a certain class, according to interior finish, and the number of cubic feet multiplied by the class, which is really thc cost price of construction per cubic foot, to arrive at the cost of the building. To this amount is added a certain price for improvements, such as furnace heating, sanitary plumbing and verandah. On the surface it seems a very fair system, and if the proper parties can be secured to give the necessary classifications, it should work out well in Cobourg,. At present the town has no assessment--it is simply a jumble of guesses, no system being used in making values. The town council could with a feeling of more security consult the board of trade, and had several' men in the building trade accompanying the delegation that visited Brantford last week. Their, advice and judgment would be of jno little use, and when the council Is working out the system they could have been of great assistance to the council. The matter of adopting the system will no doubt be finally settled at the next meeting of the council. LESS WORK, MORE PAY Orillia Packet:--"Since the pres-l ent Ontario Government was formed ' twenty royal commissions have been appointed by order-in-council, only "three of .which "have yet reported. What undeivthe sun do the members ! of "the legislature do for the "indemnity" they now draw, and on what grounds do they base their demand • f6r $500 - more? If the outrageously high sum of-$2000 must be paid as ( an allowance for a session lasting iJsay six or seven weeks, surely the province is entitled to representatives with brains enough to do some-thing themselves in the way of shap-ing legislation, without calling in ti'ghly paid "experts" at every turn, r'to direct them." The "boys" at Ottawa are shirking ir. the sam% manner, while pocketing the snug sum of $4,000 each sess' Belleville Ontario: Income tax forms have not ye t reached the Belleville office, the inspector of taxation, Mr. William L. Doyle, stated to-day, but they are expected daily. Employers' Returns Speaking to The Ontario, the inspector said that all employers must make returns by March 31st of all employees receiving $500.00 or more and paid at the rate of $1,000 or more per annum. This takes in personal servants whose wages as well as living allowances must be counted, as wages include living allowances, board and other forms of remuneration. Failure to file this return means a ten dollar per day penalty beginning April 1st. The employer of a chauffeur, for instance, is liable under this. Business and Calendar Years Another point much misunderstood by business men is "the computation of the business year. The business year of a company or business man should be the business year ending in the calendar year 1920, on say March 31st, 1920 oi June 30th, 1920 and must not be fo: any part of 1921. Points About Income Tax The ordinary income returns art for the calendar year 1920. Points in connection with the tax which should be kept in mind are: -- Tax payable along with return, April 30--at least a fourth. Better pay half, to allow margin for errors, which are heavily penalized. Form for return must be asked for, not waited for. Companies' and employers' lists and fiduciaries returns to be in by March 31. Deferred instalments due June "30, Aug. 31. Oct. 31. Tax reckoned on income of calendar year, Jan. 1 to Dec. 31; or on a company's year ending during that calendar year Confiscation of all unreported income, if understatement erceeds 20 or-half, if from 10 to ,20 Tax increased turn is late. months in jail and $10, fine for false statement. Normal tax, 4 per cent on taxable income up to $6,000, t per cent beyond that. Exempt from Normal tax only $2,000 if married or with depend of certain catsgortos; $1,000 if unmarried, no dependents; $200 each for children under 18. Surtax on incomes beyond $5,000 rising from 1 per cent on first $1,000 to 65 per cent on all beyond a million. cent of both taxes added if taxable income is $5,000 or more. Exempt from both Normal and Surtax:-- War disability pensions; ■free bond interest; gifts and bequests; life insurance proceeds, certain incidental gains from turn-of capital assets outside the taxpayer's regular business. Expenditure to be deducted when calculating taxable income ^General business expenses; interest on business borrowings; taxes, insuran-repairs; depreciation/, mortgage interest -- own residence excepted; payment for own superannuation; carrying charges on securities, not exceeding income therefrom. Deduction from tax: -- Income tax to United Kingdom or other British Dominions, or to foreign countries if they recriprocate: certain payments under British Profits War Tax Act and Special War Revenue Tax. Partners pay--- not partnerships. Companies pay normal tax not Executors, guardians and trustees pay for beneficaries unable to manage affairs. Accrued and undivided profits are H. ivhew. ell, Mr. F. N. Brintnell, will represent the Colborne Board of Education the annual meeting of the Ontario School Trustees' Association which wil be held in Toronto at Easter. These delegates were appointed a the regular meeting of the Board in response to a circular letter from Rev W. M. Morris, the Secretary of the. Association. The circular stated that 1,500 delegates are expected and that over 400 have already been appointed All urban boards were especially urged to appoint representatives matters of peculiar interest to such schools are to be features at this year's convention The Trustees' Association will take steps to prepare for the proper forcement of the Adolescent School Act which becomes effective in the urban schools of a certain standard --that is in such municipalities a population of 5,000 or over -September 1st next. This will mean a revolution in many municipalities in providing accomodation, equip^ ment, teachers and curriculum to meet this new responsibility. The circular also adds: Another feature of the programme this year it a Revision of the School Regulations, re tho maintenance of High Schools and Collegiate Institutes. Many ban municipalities have built High Schools or Collegiate Institutes and bear the greater proportion of expense of maintenance while adjoining rural . municipalities enjoy the privileges without contributing fair share to maintenance and cost of building. This matter will also be taken up this year and it is important that all Urban School Boards be fully represented. There was a net profit on the Ontario Government duspensari.es for the year ending December 31 last of $£60,017, according to the board of license commissioners for the province. The value of confiscated liquor, which was sold to the dispensaries during the fiscal year ending Oct. 31st, 1920, was $ll,9fc7. A considerable quantity of confiscati u liquor was donated to provincial and hospitals 'for medicinal use. The value oi confiscated liquor on tihand at 31st October was $108,138.-l-1 In answer to the argument that prices at the dispensaries should be lower, it is pointed out that were it practicable to restrict liquor prescriptions to those based on "actual medicinal need", au stipulated in the Ontario Temperance Act, the volume of business transacted would,i in jfhe board's opinion, drop to one-fourth what it is at present. But could such restrictions be made, the much heavier burden upon the indi vidual prescription, and thi patient might have to i more than now for medicinal liquor. xable. ried with separate i Dines make separate retrns. Farmers make returns on speci Newcastle Independent: Acquaintances in town were grieved to bear of the very sudden death of Mrs. Herb Hancock at her home on the 4th Line last Friday and extended sincere sympathy to the bereaved husband and his three or four little ones, also to the bereaved parents, Mr. and Mrs. Thomas Couch of this village), (Deheased was a cousin of Dr. J. R. Hancock of Col- When the Grand Trunk Railway System is incorporated in the Canadian National Railways, the mileage of Government owned railways, in Canada will be 22,375 miles; comprising more than fifty per cent of the railway mileage in Can- FENTON & SMITH CALL AND SEE OUR SPRING STOCK OF LADIES' SHOES JUST ARRIVED -- ALL THE NEWEST STYLES IN LOW SHOES. I SLIPPERS The Tie Slipper is very new for dressy wear, and we are showing a very good style Black Colonial Tie in soft kid shoe. Priced........$7.00 BLACK OXFORDS In Black Oxfords we are showing al styles. Fine Kid with Lewis heel and medium toe. The Student Oxford with military heel in gun metal, calf. Specially good for street wear. Also the black oxford in Cuban heel and Lady Jane last. A shoe for real comfort. Price ..................$6.00 BROWN OXFORDS Slater shoes are always good shoes and we have one specially good shoe in brown brogue style (not too heavy) with the popular Cuban heel. Very special price........$8.00 FINE KID OXFORD Brown kid oxford in Lewis heel and regent last, in fine dressy shoe and good fitting-style. All sizeV Price.. $7.25 NURSES' OXFORDS For house wear. Nothing can take the place of the oxford with rubber heel and cushion sole. FENTON & SMITH DRESS-MAKING The undersigned wishes to operate at her home in East Colborne Fancy and Plain Dresses. Hav-served three months at North-way'.! last year, will be able to give you first-class work. Miss Maybelle Turney. Say Turkey Has Won. LONDON, March 1. -- The Daily Express understands that the Sevres treaty is to be modified in favor of Turkey. The decision of the Supreme Council is called a victory for Bekir Semis Bey, leader of the Turkish Rationalist delegation and personal representative of Mustapha Kemal. Takes Turn for Worse. WASHINGTON, March 1. -- Former Speaker Clark suffered a sinking spell late last night and is exceedingly ill. All members of his family are at Ms bedside. COAL HAVING returned from o seas, the undersigned has resumed Ihe coal business and will be pleased to receive orders for Summer delivery. Lowest jwssible prices guaranteed. Ira Edwards Service -HIS bank aims to encourage L systematic saving. It also stands for distinct service--no matter how large or how small your business. Our advice and counsel on | financial matters is always at your j || THE STANDARD BANK! OF CANADA sair j COLBORNE BRANCH C. A. B«YANS - - Manas "Camping Out Along The C.P.R." is the title of a splendidly illustrated story by F. V. Williams in the March issue of Rod and Gun in Canada. Bonnycastle Dale tells of his experience with snakes and ea in various parts of Canada in this issue. In addition to these two stories there are six others of equal interest by well known Nature writers. The fire arms permit law is dealt with editorially anc" strong appeal to the sportsman by Ira Lieghley entitled "An Undigested: and Indigestible Law". This issue contains the final trapping department until the autumn and will be read with interest along with the other departments of guns and fishing which are up to their usual high standard. Rod and Gun in Canada is published monthly by W. J. .Taylor, Limited, Woodstock, On- The National Opera Company of 10 great artists wil appear in the Victoria Opera House, Colborne, on Wednesday evening, March 9th, 1921, under the auspices of Colborne Public Library. This company is composed of the finest Grand Opera Quintette now touring Canada, Miss Ternberg's wonderful classic dancers, and Pearl O'Neil, the most gifted of Canadian entertainers. The show is most gorgeously costumed, the feature acts of "The Mikado" and "The Gypsy Maid." This atraction comes positively guaranteed and it has played in all the leading theatres and in Massey Hall, Toronto. It will be given here in its entirety. Plans at Griffis' Drug Store. Seats 80c, including war tax. City theatres charged double this amount. Order early as seating capacity is limited. A UNITED FARMER PROTESTS | A writer in The Farmers' signing himself a Middlesex United 11 Farmer is loud in his cry for ei omy on the part of the Governm "We advocate economy and nounced graft and ertravagance, and 11 behold the expenditure, an increase 11 of $4,000 on Government House, i institution that was abolished", sd,/s. His severest censure, ever, is for Mr. Biggs' road He claims that it is doing mi ruin the U.F.O. chances of i at the Federal election, or in the I j Ince two years hence, than i thing else, and reminds Mr. Di that he, as spokesman of a delegat-1 ion of farmers that appeared before I the late Minister of Public Works, Hon. Finlay McDiarmid, denounced I Government for spending $600,000 when we had a motor 11 >e revenue of $1,214,000, 'he allows over $6,000,000 t< squandered on roads when we have I j id a quarter millions from | licenses". He calls Morrison to come to their s put it up to the members, they are not big enough to choke off 11 Biggs, then let them resign and " it men that are.". Perhaps 11 straight talk such as thi from their own members will arous' ate lnem'bers of the farmer-government to their responsibilii: d to pre-election pledges o economy. remium on Law Breaking tiers' Sun: There is to< of this running over people and then leaving the v° high time the strong arm of the 11 -if we have such a thing--step-in and made an example these speeders.. However, if there | j is only to be a fine of $40 as Miller case in Toronto it almost | j puts a premium on law breaking. Colborne's Departmental Store We Always Lead in Drop of Prices A car of sugar just arrived, .same. Get our prices on GROCERY SPECIALS "Rice per-'ib 10c. Tapioca per lb 10c. 4 lbs .Shortening $1.00. 3 pks. Corn Flakes 25c. 12 cakes Soap*50c. 8 cans Peas $1.00. 8 cans Corn and Tomatoes $1.00. Shelled Walnuts per lb 40c. Broken Walnuts per lb 25c. 1 lb of Lanka Tea 55c, and with every lb you buy we give you a half pound free. 6 lbs Corn Meal 25c. 5 lbs Rolled Oats 25c. Oil Cake Meal per cwt $2.85. - * FARMERS TAKE NOTICE Don't order your seed corn uniil you want it in the spring, as the price will be away down and we will be able to supply you at the lowest price. We are sacrificing Boots, Shoes, and Rubbers. Also Dry Goods. Buy often, but don't over buy. C. M. ALLEN & CO. e 49. Colb Terms Cash &&d Carry SPECIAL „ At the Place Where You Always Got Bargains WE CAN GIVE YOU BARGAINS 1st. We are always able to get bargains in -buying--where others fail. 2nd. We go after and search out these bargains, no matter where, and get them. 3rd. Cash is what counts. We do not buy only gQods that we are short on. We buy whatever we can get big value in. And we treat all alike, whether I am home or not. ONE PRICE TO ALL, same treatment for all,.are the instructions given to anyone clerking for me. NOW IS THE TIME TO BUY FROM US as we are loaded with bargains and proud to' be able to offer the public a chance at them. One glimpse at the prices below will convince you of the above argument. SPECIALS IN GRANITE WARE Potato Pots, worth $1.25 to $1.75, for 50c, 60c, 75c. Tea Pots,.............35c, 50c,.65c, 75c. - Black Ceylon Tea, the very best, guaranteed to be extra No. 1 or money back. After using one lb. you can return the balance and get your money. We sell the tea in 5 'lb lot for $2.00., Itis worth $4.00, regular - 80c. a lb. tea. Only 5 lbs to a customer. Men's Lumberman Rubbers Don't miss this offer with this guarantee behind it. High Cut Lace Rubber, red, reg. $4.00, for $2.95 High Cut Lace Rubber, grey,.........$2.95 Boys' Lace and Buckle from . . . .$1.85 to $2.75 All Boys' Rubbers 1 to 5............$1.00 Women's Overshoe Rubber, reg. $1.50 .for .98 Lots of men's good caps, worth from $1.50 . to $3.00, all for......-........85c. each One Lot of Children's Boots......pair .75 One Lot of Children's Boots......pair $1.25 White Flannellette...............25 Striped Flanneleste...............19 Fine White Cotton.................25 Very Heavy Ticking...............40 Very Heavy Sheeting...............35 MEN'S AND WOMEN'S BOOTS AND SHOES AT GREAT REDUCTIONS UNDERWEAR AND TOP SHIRTS REDUCED Tjome While Mr. Mark Andrus is in Charge EVERYTHING IN OUR STORE AT A BARGAIN J. J. SAYER tone 48 Colborne, Ont.