Bs cc every test you can give it. ings, inside and outside? The SHERWIN-WILLIAMS PAINT. hits ssiommiimin, 500.0 LY CORBEIT'S HARDWARE. Men's Oxfords No common place, every- where found. Look about New exclu- 4 these shoes. sive styles. The best dressed young men are buying them. PRICES : $3.50, $4.00, $45.0. - M'Dermott's SHOE STORE. On May 28th. the season re-opens at CALEDONIA SPRINGS. Hotels and Baths will be in full oper- ation. Guide books on application to the com- pany. It Stands In the wail, nider the brush ard on the 'nocse, 8 W. P. proves its superi< ority us a paint for painting build- If you wart the best ard most economical paint on your house SECOND HAND GOODS 'Bought and Sold. ansh price for second - howe boots sud furniture, stoves alt honubold guads. Drop a post al card on you. we will I. ZACKS, 271 and 273 Princess Street doef bilow Corbett's sndertafieg Bar 5 Tr a Notica. the Garments bw sire IH ive We your mewt peer; wvory uttentions and nice chose from. H vou gre pleas wo .WHIG, FRIDAY. MAY 28 |THE wie -- 68TH YEAR. DAILY BRITISH WHIG, peblinhed ut 306310 King Street, at «your. Bdiciovs ot 2.30 sud 4 WEEKLY BRITISH WHIC, 12 pages, every Thureday morning at $1 » Aviachod ix ome of the best Job Priuting Offices in Ceusde; rapid, stylish and cheap work; mine noproved presses. EDW. J. B. PENSE, PROPRIETOR. {HE DAILY WHIG. Opiter per Orbem Dicer.' THIS TAX ON LUXURY. Mr. Barber, the liberal candidate in Hulton, accounts for Mr. Whitney's somersanlt upon the corporations' tax. He was, at first, bound to see it go. "The only way in which 1 ean acconnt for said Now he approves of it. this action of the gentlemen," Mt. Barber, "is that he made a bid for a campaign or reptile fund the insurance, financial and other com- from panies, and so said, 'I am opposed to this tax.' The companies, apparently, bad no faith in Mr. Whitsey, and now to get even, he said, 'I will continue the tax if I'am returned to power.' ' The funny feature of the case all along has been the charge of Mr, Whitney that the companies which were being taxed were helping the with funds. They actually liked the thing and paid a premium for the luxury it afforded, government election QUESTION FOR THE BOARD. The Hamilton Herald points out that in Toronto the school books are cheap because the school hoard owns them, keeps them repaired, and dis cards them only when they cannot be used any more. When it is said the books cost only ten cents a year the estimate' is based on the whole time they are in the service, and some of them eventually become very filthy and very disreputable. In Hamilton, as in Kingston, the books cost more, because they have usually been bought from dealers "in the same. This year in Kingston the contractor is not a bookseller, but a whose house has been carrying stationery as an accom modation to its customers, and took a "shy" at the school supplies sue cessfully. The fees charged to the pu. pils are not high in Hamilton and Kingston, and they cover the cost of new and clean books. The advantage is considerable, and has to be reckon: ea in the discussion. "Still," says the Herald, "it is worth while to consider whether books und other school supplies do not cost the school board more than they should cost. Could not an arrange ment be made with the publishers by which books would be supplied direct to the Hamilton schools as they are needed, and at lower prices than those which have heen pain ?" The same question is open for con sideration in Kingston, and of course those who are making a row about the cost of books will lead in the "reform."" In any case it is a ques tion for the school board, and not the government, which is not respon- gible for the eccentrivities or manipu- lations of the middlemen. dry goods' dealer, INDEPENDENCE A MYTH. The Unitea States has withdrawn the American troops which have been on service in Cuba--sll but eight hun: dred men. These are in charge of the fortifications, and will remain on au ty in them until the Cubans have educated ~~ artillerists to take their | laces. The changes that have occurred in four vears, in Cuba, have been par- ticularly! marked. When the Ameri: cans took possession of the island it was in a most distressing condi- War had left its disfigurements everywhere. The people were reduced to wretched straits. How they have rallie ! Under the direction of wise governors, notably of Col. Wood, who went out as commander of the Rough Riders (Mr. Roosevelt's coutingent), civilization of an advanced type set in, and Cuba, in the business and populous centres, has been transiorm ed. There is health, life, commercial activity, and Cuba enters promisingly on a new experience. Independence is assured, Si undér conditions. America regards Cuba as her own. The thought was expressed clearly enough by 'an American con temporary, when it said : = "We have made a new nation, but we are still responsible ior ite safety, its tion. THE SURPLUS IS BAFE. Two of the speakers on the conser the city were troubled about the surplus. Mr. Shaw said it wad gone. The as sets of Ontario included funds which vative side, in nomination, were not owned by the province. Dr. Smythe said the province was actually in debt Mf it did not take credit for funds which were not assets. Such was the disputation of the op position about the surplas that in 1809 the government three eminent fnanciers into the facts and report upon them. These were. John Hoskin, president of © the Toronto General Trusts Corporation; B. E. Walker, the to examine experts general manager of the Bank of Com merce; and A. Kirkland, the manager of the Toronto branch of the Bank of Montreal. They went into the accounts care fully, and employed W. H. Cross (who acted for Kingston in the electric light arbitration), as their gecount ant. They found assets for the pro- which aggregated 85, surplus at and Habilities 124 968.30, This gave a 124,965.30. This gave a surplus on December 31st, 1899, of $2268 494.44. Following the lines laid down by the commissioners the surplus of assets over liabilities, on December 3lst, 1901, had increased to $2.571,202.52. The commissioners refer to the trust funds which are held by the dominion government, and said not ta be owned by Ontario. They find that it is a good paying investment, drawing five per cent interest "and that it would be a great misfortune for the province if the dominion gov the power to pay the The money could not ernment had debt." Why? be put into anything, as a public as set, which would yield so large a re venue. The dominion province to assume the trust, but the intimated, in a does mot desire the finance minister has letter to the provincial treasurer, that he can obtain the money upon condi tions with which he can easily com- ply. So that two facts have been quite clear : ; 1. The surplus is real and has Leen to by men, of the highest made certified competence and credibility. 2. The assets of the province are real. and there can be a 'transfer of the trust funds from the dominion to the province at any time it is ae handed. The opposition should revise its cam paigo literature. Some of it is very stale, THE HOPE OF ONTARIO. "Progressive Canada," a bright pa vigorously and cleverly resources, quotes per, dealing with our national Dr. Robert Bell, of the Geological Sur vey, as saying that Canada has 16, 500,000,000 cords of spruce wood, while more conservative statisticians esti- mate the spruce to yield 4,500,000,000 tons of pulp. The supply is practically inexhaus- tible. If reforestry did not take place, and the clearing process went on, it would take two or three hundred years, some say eight hundred years, to use up the spruce wood. But the complete consumption cannot take place. The spruce reproduces itself, at its maturity, in thirty years, and much of the land that grows it is good for nothing else, The capital investigated in the pulp business in Canada, in 188i, was less than an hundred thousand del Jars, and in 1891 it was nearly three millions, with an increased output of 157 per cent. One sixth of Britain's pulp goes from Canada, and it is ex- pected that in two or three years the proportion will be raised to one half. The yearly value is $8,000,000. "Some idea of the enormous portions of this industry may be seen in the fact," says Progressive Can- ada, that, "in America there are now more than eleven hundred pulp and paper mills, with a capacity to pro- duce 2,500,000 tons of paper annually, worth about $200,000,000. The state of Now York leads in production, her pulp mills having an average daily output of 2,000 tons, or nearly bali the total American production. All along the edges of her wilderness, and even in the hearts oi her forests, are the pulp and paper mills, trass- forming the trunks of the forest giants pro- Michigan, Wisconsin and Pennsylvania furnish. the bulk of the remainder for the country. Night and day an un- hpoken stream of paper comes from these mills, and a goodly number of ther depend almost entirely on Can * {ada for their supply of raw material." commissioned | la certyin vince which aggregated $7,293,462.74, | EDUCATION OF THE FUTURE. There is fores in what Mr Hughes, (resigning as school tor in Toronto), says as to the de ROME Inspec velopment and future of education. He has it that within twenty five years the school systems will be uni that fegirning in the public expand toward professional or me chanical life through the classical or technical teen hes. AH the pupils will contiriue to study one course for Ther fred, they will have 4 common schools, and time and distance. | the diversion takes place. according to our tastes, hopes and pspirations The elwational forces will not be vonfined to the school. They will be at work in the church and the directing the youthful energies glone a well defined howe, alo, and be In other words what are now be fads then. The them will Iw plan. fads will not merits or demerits of established, apd they will be aban doned or incorporated into the per manent work or the school. "The school house of the future will in Mr. Hughes' opinion, become the centre of social av well as edaca and to that end the opened and often in the evenings, when lectures other educational ments will prevail. This system is in existence in New York and Chicago. They had got it from England, though England was looked upon as Iwhind "The facet is, we gre so far behind them that we cannot see them," ad ded Mr. Hughes, Mr. Hughes tine to become , educational leader, the new field of pecupation ought t, be very great. ------ BLUSTER OUT OF PLACE. What is the use of storming at the government ghout examina tions when that government has done so much to abolish them ? A pupil can take the whole public school course from the kindergarten to the fifth form without anv de partmental | examinations whatsoever. A pupil can pass from the kinder garten through the public school and high school by simply taking one ex- amination, namely, the entrance, for which no fees are exacted by the de partment. The trustees collect a small fees for local expenses, The school board at Kingston, had, by its own motion, written examina tions in all the ' departments above the kindergarten and part I. for some years. But the school board at King ston is a tional influence, schools will be longer, and cntertain the times is leaving school rou light and His usefulness in literary school progressive body, and it first abolished the semi-annual exami nations, then the annual up to the junior fourth. All the promotions in the lower grades are regulated hy the class record and judgment of the teachers. ? The high school has ite elass exami nations or tests, but there js no cramming and no written examina tion, All this should be known to Mr. Whitney, and yet he quotes what the late Sir Daniel Wilson said about ex- aminations in 1888 (fourteen years ago), and what the late Dr. Grant said about the same thing at a school convention several years later. The gentlemen who have undertak- en an educational campaign, who have assumed to post the people upon what is going on, should wake up. Mr. Whitney is not up to date on the examination question, and his friends locally should correct him in of repeat his mistakes. place CHALLENGE FOR PROOF Dr. Smythe, on Thursday, went in: to ancient history to show that it was not a good thing to continue a government too" long in office. Pitt and Walpole bad become very cor rupt. Therefore Mr. Ross may become very bad. Why condemn him until he has been found guilty of wrong do- ing? In the opinion of Mr. Whitney and his admirers Mr. Ross is bad enough, but they have not established the charges in the presence of the people and they constitute the jury. . Mr. Blake is alleged to have stood in the city hall here and declared, of the conservative government, that it was too long in office. But he had the evidenwe that this government was absolutely rotten, and the people were impwessed gs be had been. The conservative government was not defeated in 1596 simply because the liberals demanded it. They said it was time for 'a change, but that was an incident of the campaign, and it accentuated all the argument that preceded it. There was corruption of the rankest | way ? tion of anything that will affect their honour or mar their record. Insinua- tion will not take the place of an in dictment 'that the oj esition dare not make, RIP YAN WINKLE LIVES. A speaker for Mr. Shaw said in the that it only about a year amd a hali ago the liberals discovered New On city hall, on Thursday, was since ano When was it that undertook the Macdonald government to seize the territory and divide it among its friends ? When was it that the leader of the that conservative partv--the only ope has ever been able to control it--said that not a stick of timber and not a pound of mineral should pass into the hands of that little tyrant, Sir Oliver Mowat ? When was it that the provimce had v ov: the same perverse power at possess the to fight the same conservative ernment Ottawa--in . order to streams which make New Ontario so valuable ? When was it party, Ontario, sufiecred a crushing defeat at the polis ? Was that only a year and a half ago? The lastshas not, apparently, been heard of Rip Van Winkle. that the conservative being rejected as traitors to EDITORIAL NOTES, Mr. Shaw bribery and corraption on electics day is going to put down He is, ch ? Has he always talked that Who are portunities the premier has been un the capitalists whose im able to resist ? Why should a serious matter be kept a profound secret ? -- Dr. Smythe should not take on so seriously in his political addresses The people are moved to tears rath er than applause. Time for a change Canvassers for Shaw out the city that Mr. Harty was not interested in the local election Mr Harty effectually put a finish to that yarn on nomination day, ---- Where do the conservatives find the whispered ab record of the tersitory which they say the pulp-wood men may cover in their operations. It is not ments in the agree It is mere guess work. The late Mr. Godkin, while in the New York Post, had a great influ ence. He was a candid and powerful critic. But he was mostly pessimis tic. He had an eve that saw the de fects' every time. A settled conviction, that all was not going well with the conservative candidate, took possession of the party before the nomination proceed. ings reached an end. For the liberal cause it is a growing time, Away back in November Mr. Whitney threatened to make an exposure in re gard to the school books. Months The election will ocenr Mr. Whitney had bet ter speak now if he is going to speak at all, The premier of been pretty well who " has sources, have passed. within a week. who has Ontario, Ontario, over and from reliable that the liberals will have twenty or twenty-five of a majority in the next legislature. Did you see that, Morgan ? information declares xo "MOrrow, MAY 24th, | THIS STORE WILL BE OPEN UNTIL 10 p-m., and we will sell you all good kinds of Hosiery; Gloves, Underwear, Men's Furnishings 'and things to fix up with for the holiday at the lowest of low ies. . - consistent with good qualit ON MONDAY THE STORE WILL BE OPEN ALL DAY to welcome the crowds of visitors who are coming into town to help us celebrate the day. in and help them do some shopping and save same money, STARR & SUTCLIFF 18 and 1230 Princess Street. Kingaton Ont: ARE COMBINED IN OUR New Spring Suits In Fine Worsteds, Serges and T'wceeds. eg ~__$7, $8, $9, $10, $12, Suits-- $13, $14 and $15. THE H. D. BIBBY CO., Clothiers and Haberdashers. VICTORIA DAY TO-MORROW, Will Be Fitlingly Celebrated by Our Staff Endeavoring fo Make A Record Day in Shoe Sales. Special Low Prices Will Prevail for To- morrow, So Be Sure and Call, J. H. SUTHERLAND & BRO. AANA Hamilton, and Mr, Beck, of | len, of Let ue repeat it--not a dollar of the money now collected from finan cial institutions would go into the | treasury of the city or county if the | provincial law were repealed to-mor row. The men who say differently are | deceiving the people. -- -- When the federal government offered a judgeship to Mr. Foy it paid him a compliment as a lawyer. The offer hy no means, carried the imputation that because a might good judge he must make, good cabinet minister ! ---- now, play fair. There's no use depreciating Ontario's labour laws when A. W. Wright, the tory organi zer, says they are the best in Can ada, amd that few pointers are to be got from the United States. By the way what labor act has Mr. Whitney advocated ? The Mail says Mr. Whitney is against the taxing of corporations. which is another form of direct tax. ation. But at Burlington, Mr. Whit ney said of a statement to that ef fect, "it is an absolute falsehood." Mr. Whitney is not the first leader who has bad to repudiate the organ. man make a | also, al Come Mr. Whitney said in Toronto that "some years ago' concessions were granted to pulp-wood makers while the members were * ically blind fold- ed." At Sault St. Marie be said he had not been able to sec farther than Is that the kind of man who should be premier ? Mr. Powell and Mr. Murphy, of Ov taws Mr. Hendrie and Mr. Carscal- | men, in the eye | the legislature, all embryoti folks Wat they will have to make their mark in people { London, may be states of some before the sire them to take seats in the govern ment The Whig has repudiated the that the minister as alloged, some relative or friend to ! write the books he authorizes, It ad | vises a chinge in that respect, but its idea of education selects, | imply any condemn The school | and authori article does not of the departiuent thing, ation contracts are one zation of helps is another Grand Military Spectacle. There will be a military tournament in the skating rink, under the guspie es of the garrison, on Tuewlay even ing, the 27th. There will be a musical tide by the Hoval Canadian field ax tillery, Col. Reade, commandant of the Rowal military college, has ind Iv sonsented to allow the eadeis to give some of their mhivtic exercises The band of the Tih regiment, by the kindness of Col. Skinner, will be in attondanos 'the procerds go to the South African memorial fund * Some Baseball Notes. Amheose, one of the best pitchers in the New York state basehall Jengtie Inst year, has arrived in the city to join the Ponies. He will pitch agaimat Gananc to-morrow and on Mon day. "Chances" Elliott will catch "Tommy slmer, of rugby fame, will wpe the Gananoque Ponies baseball match bere on Mowday. taken in MALT BREAKFAST FOOD A Breakfast Dish That Pleases Every Palate. A food that soothes the weaks aids digestion, me who, in the past, b to fully enjoy the day breakfast A not satisfving or 1} Joved, cannot fir duties of the day Malt Breakfast } ex the palate of its delicious fla the body that foode>canm 4 give all ite vietues and that doer the gr grand health foo yOu are s stranger pew life and healt) dyspeptic victim, As Malt Breakfast Food BOARD LARGE, FRONT ROOS, A rooms, with moder: Leal, bor Brom ( Darks, Suitable for « 1 to five 5 Karl str and bras ordinary oat .. FURNISHED HOUSE 1 LET, FOR THE stuNy Nione Uotiap:, eentr ation. Apuiy at i209 W DR. C. BE. 0'CONNOR, phot rosbbent Burgeon, Now Five 3 "yr rr "a ¥ acs Anne": Seema Office, © . . . con dome ee -- Dr. 0. W, Daly's Dental Office oi be reopened In May wie bo reteres 279 King Bs, Served In War BP. Keenan, a King served on the Umited =i the Spanish-American to the eity yesterday kis parents on Ridean served for four vears or ship Tolians, and saw saval warfare in that tin pervice in the war be reo medlaly, of which he is Press up hor the holida te get tle new Grand Unicn cule in ed cd ot te Bring your visitors E'S, wo, who ; prices