sty we = ttn, CO, LIMITED, . a wien Hi A. Guild Eafiontd 15 ria rooms' ob . Offic: dt o - © year, If pald in advance war, by nail io, rural offi Oned, asaviiaess President na Ar, to 4 nited States .. ix ahd three mohths pro ri Semi-Weekly Edition) by mail, eash .......... ]o0 if not pald in advance r, to United States ,....... 180 x and three months pro rata. Attached Is one of She best job printing offices in Canada. RONTO REPRESENTATIVE HE 2 Smalipelce cious. 3% Church St. 8. pe oo. 438 Fit 3 New Fork Office. 225 Fifth Ave. Fran Nu Manag ager. Ona oN . Tribune Bldg. rank R. No " L Manager A QUE STION OF TAXATION, The mavor elect, in his address to the ¢itizens on nomination day, touch- od upon some matters of public policy. He noted that the larger! item of civic revenue was that of taxes, and the question" with him was whether the oity is coming to its own, and all that belongs to it, from this source. | The subject of revenue is the lone that | troubles most publie bodies, and trou- { hles them much. The city is hard-pressed' financially, and its financiers must wonder where the money is to come from in order to meet the demands of the hour. The mayor does not want to in crease the rate of taxation, but he sees some chance of adding to the assessment legitimatdly, or of extract ing taxes according to the rentals. He realizes, as others have done, that some rentals represent investments far in excess of the assessed values, and the question at Is the rent prapérty, for taxable purposes, made to reflect its real values in the a rates * The inflated values of the fast couple' of 'years should' not. he ac- cepted ns a basis for taxation. They will hot stand, . Rentals may help the assessor somewhat, but it is safe in saving that he is guided by the law 'ol the day, and that no one can be fairer in his administration of the mesessment department. A help to hint, probably, would be a colleague for consultations occasionally, and an option law such #3 many municipal- itiog have pressed for in vain. ] There is not much hone--na hope, in gleed, so far as the Whig can see--of higher assessments, at the present time. The merchants believe that they are burdened sufficiently already, and those who are taxed on property, on stock and on business. ty heavily touched. very | ones arises, are being pret- A COUNT GONE WRONG. Count von Beriistorfl is in disgrace. He has been charged with plagiar- dsm, and under circumstances which make it impossible for him to plead "not. guilty." In November. 1909, he made an address--the Americans called it an "oration"--hefore the American Academy of Polifieal and Social Science, on "The Development of Germany as a' World Power.". The Academy is a select society. Fhery _oue is not asked to appear before it. Any one who does has its protec- tion. It copyrights his manuscript, and so preserves it from misuse or mutilation. It appeared in the Annals of 1910, but a sumptuous reprint was struck olf and given a very wide circulation. In time the 'critics got a hold of the precious document and disodered in it phases of thought and expression which reminded them of the work of an English author, W. H. Daw- son, who had written on "The Evo fution of Modern Germany," publish- od in 1908, One of these eritics has _ published extracts from Dawson's book and Von Bernstorfi's in such a man: 'ner as to show their similarity Whole paragraphs being stolen by Von Bern storfi from Dawson and palmed off as 'his own. The theft is bare-faced and unpar- donable, in a man of the pretensions of this German ambassador to - Am: erica. He has been silent of late. One can understand why whem he y reads that Mer. Dawson has written to the | Academy of Politi: cal and Science and called its _atiention to the facts, 'and no dou the Academy has called te, 'eount for a defence or ju of his work, Nr. Dawson -- the matter with the literary public, add- REFORM 18 THE WATCHWORD. A committee of experts from the New York Bureau of Reasearch last spring, under direction. of a local committee, and at 'the expense of an Lindred huginess men, regomnended extensive changes in the busines de parimenty of the city." The manage- ment of them gas declared to he very ancient and unsatisfactory. No action was taken on the report. The city treasurer died. "A new man was appointed. He and the auditor decided that if there were to he any reforms: they should be inaugurated at once. They vis ited many 'cities and as a result-pro pose many 'changes. The city treas- urer is to prepare the estimates of the year. He knows the sources of i , and he knows, how - much must be raised by taxation to meet city 'I the expenditure. which the 'council has authorized. Any treasurer can do this, and the law says that expendi- ture which has not been provided by the budget shall be Incurred only on the vote of tha peoples I'he asscounts are to be classified; cost aceounting, on a standard basis, is to he introduced; appropriations are to he so controlled" that there cannot be, legally, any overdrafts; stores departments are to be estab- lished, and "materials and supplies checked in and out; and there is to be 'such a systematic preparation of pay rolls that the padding of them will he simply impossible. : very municipality will be interest- ed in these: proposals. Hamilton, which has been robbed by its employ~ ses, will profit by Toronto's ple Probably our officials may see the advisability of visiting the Queen City a little later and getting the inspiration which a talk with its of- ficials will be sure to afford. exam- OUR INDUSTRIAL INTERESTS. Once a year the people, from some one, in the municipal elections, and usually the mayor, are jacked up on the importance of local industries as progress. "with a contributors to the city's Mr. Sutherland says that good active good results should be who iz alert chairman obtained." A chairman and--aggressive, who the position all the atten essen- gives to tion that is its due, is very indespensible. "a one tial He is absolutely Biit he must be more than man." The council has made mistake of year the egregious electing each year a chairman of the Indus- tries' Committee, and so of putting the committee largely out of busi- ness while he is trying to find ont where the other fellow left off. A lesson that Kingston's council has yet to learn is this--that the Indus- trial Committee should be preserved as far as possible intact from year to year, because it takes time to edu- cate its members in the details of its duties, and this education should not he lost or wasted. That is the first ites for consideration. A second is that until an industrial policy it can- The city has a couple of industries, Kingston adopts noi succeed very well. provided for now in operation at the Grand Trunk outer depot, and heginning at a most inopportune time, when the indus- much depressed. is no fixed scheme which an he placed before capitalists with any "assurance that it will be carried at. That is a municipal weak- trial world is very But there ness. Onee more there is no power pol The best the ecity , 18 no can do, with inducement to prospective manufacturers, rand the calls for hydro power, because of its cheapress, have been in}wvain. At time the city can have, and not later than April next, seve. ral hundred horse power, and the ne- the present gotintions with regard to "its agquire- ment hang . fire hecause of the un- looked-for- and unexpected the Hydro-Hliectric action, of The under- Commission. city commissioner who has taken to burk the Campbell agree read- never is disappointing fighting in place of prom ting their interests, ment. misrepresenting it, ing mero it and # meaning it was designed to convey, the people and THE DEFICIENCY OF 1914, One eels like sympathizing with the {mavor-cleet when he enters upon the rvice of the pegple with a public deficit of over twenty thousand dol- lars. He figures that if the veven- 1915 had only its expenditures, and the ues ol outlay of the year were not greater than that of 1914, there would be a balance, on paper it is true, of $4,200. This has" a comforting .effect, just for a minute. It is fhen recalled that the debt of this year, an awkward le gacy, has to be taken care of, (and after making due allowance "for the ificrease in taxes, following the in- crease in assessment, the deficiency will, as estimated, be a serious' one. Enless something happens, 'and the only "something" which can be im- agived is a reduction of espenses, the taxes will not go down. ~~ Mr. Sutherland does not say just where: the retrenchment widst begin aud end. He is very wise in mot being too specific for the time being. Like all his predecessors heiwill have to take care of as Po, and not disposad to en- dorse or develop all his plans. In &a sense. it. is a pity that the mayor, by virtue of hig office, shhuld be ex- officio, the presiding genius over the city's finandial aflgirs, It is many years ines the Whig reached the con clusion that the mayor should give his opinions and recommendations to the committee, through the council, and leave 'the commitfee to meet the financial problems of the day accord- ing to its wisdom, Thus the mayor, could "differ from the comniitiee without appear ing to embarass it or himself. Seriously 'speaking the council - of 1925 needs to he composed of King ston's best men. There is chance for c¢hoice or preference in the nominations which Have heen made. The candidates should realize the difficulties that lie befdre the city, and, by conference, agree to send to the council the men who are most cdpable, by talent and experiemce, to serve the people acceptably. One thing ia ceftain~the mayor will he help: less if the . aldermen-elect show no greater aptitudé for business than the men who sat. about the "horse shoe" in. 1914 and wasted their the people's money. EDITORIAL NOTES. Making a profit out of garbage is an idea that should be cultivated ™ If the mayor-elect can get a works' committee who can demonstrate this to the people he will have struck oil with the first shot, independent and = free, some time and duecation, Mr. Mayor elect, . will not cost the city less next year, but With the opening of the new teachers will be added, and in this year of grace they money. more. schools new cost Municipally London is going mad. It has appointed a cou- ple of Detroiters as its auditors at £3,000 per annum. ~ Capable auditing should be paid for, but is overdoing the thing ? the city of this not The Germans are preparing Ant werp for a long siege; Suppose the allies bottle them up, as they have bottled. up the navy in Kiel, until the war is over ? The 200,000 that are within the fortified city ever will for- offer thanks. What the city wants is not lamps--at $60 any other more a vear each, or at prife--but of the lamps _it now has. The light bill of "1914 was heavy enough, when eetimated at $17,000. At $24,000 ii becomes alarming. a redistribution Tuxable zones, with varying of assessment, are rates suggestive of the taxation of land values. Out in Fd- monton and Vancouver the zones are necessary, but in the east, under .the antique methods of assessment im which the law provides, they are not visible. { Ottawa, in the depression at its worst, has raised its assessed values. The rate look lower, may being spread, as it were, over a larger sur- but the taxes will be higher. Those Ottawa chaps have a neat way of deceiving the peopie. ace, At Berlin © the council attended church in a body and the service did them good. The Whig has thought that if Mayor Shaw, an expert class leader, bad, two or three times dur- ing the year, turned the council a religious meeting, the morals of the aldgrmen would have shown an immediate $improvement. eer---- into Dr. Millis, the: successor of Beecher, to the Germans. ago he favoured them Germany" was a lecture in which he extolled their virtues. He has destroyed it. Why ? He has been shocked by the barbarities oi the Germans in war. mind with ive months "The new regard What the city chairman of Industries' Committee just now, but a council that will say to the Hydto-Electric Commission, 'We asked yon to negotiate for a power contract with Mr. Campbell, not to tie up his ofier by refusing to accekt power at a price the city commission is willing to pay." The Hydro-Electric Commission is not using the city right. wants is not a new in Plymouth Church, has changed his | Few - seif wade men enough to finish the lob. live long Even the thirsty chap dodge the bar of justice, tries - to It's a shame what bad little boys think of good little boys, If death loves a shining mark it's up to some men to wear wigs, Women scorn muddy evossings. if their hosiery will pass iggpection. They Can't Help. Tt, All around'ine coast and back again, Wherever England fronts the main, Both man and boy, they one and all The old Armada days recall. The Four Ages of Hair, Ba'd. 3 Fuzz Is, Was, ---New York Sun A Triflee - Maud---1Is Jack a talkative young man." Marie--Not on the subject a naturally expects to bear from who's been keeping company her for two .vears. seript. girl one with --Boston Tran- It Only Sieeps At Home. Townley (visiting, the county) And do you keep a dog? Subbubs-----Well, we ahout our neighbor's. Boston keep Franseript. Birds of Different Feathers. "It they persist in teaching the boys in the schools military tacties, I don't believe our W.llie would go in for it." "Do you hered ?" "No, he's too pigeon-toed." means he's too chicken- Gossip "Bliggins seems to hé remarkably fond of mushrooms." "He isn't. His married life is so unhappy that be keepi eating mush- raoms in hope that he will get a toadstool by mistake." --Washington Star. ! ---- The Modem Way. "You sems very proud of daughters." "Yes, they have ali divorced s well." «Philadelphia Ledger your His Drawback. "Why, pa, I am astonished to hear you speak of Henry as you do! He i one of the best men going." "But he never goes."--Baltimore American, Liniited Popuniarvity. "Is Jones a popular fellow?" "Well, he is quite a favorite with himselr." iN - Envy. "Oh dear, 1 wish 1 was a turtle." "What an absurd: idea! Why?" "A turtle has a snap" p---- Cheap Stuit. Nell--You say you saw her ding gifts. How was her marked? ielle--From should say wed- silver the lroks of it I it was marked down. Same Thing. 'Does your husband. keep a serap- book ?" "Not exactly; he keeps a check- book and we have a scrap every time it is used for my benefit." "1f She Knows How To Clothes." One's features may be all mistakes--- Too large her mouth--- too small her nose; | Dut. these are veiled by } lf she knows clothes! Wear Her gentle fates, how to wear her Her figure's- beauty may 'not 'be Such as the armless Venus shows; i 'i that ~ghe's lovely all agree, If she" knows haw 10 wear. her clothes! iender purse may put fine gear Beyond her reach; yet will her pose Ie opulent, because the dear Sweet girl knows how to wear her clothes! $ may not have the slightest ken On things a college maiden knows; he will win the hearts of men, It she knows how to wear her clothes. Lida Keck Wiggins, in Judge. CANADA STAUNCH FRIENDS With United States--New York Trib. une Rejoices in Good Will, New, York, Dec. 29: The Tribune says editorially : "There is grim irony in the fate of Ghent at the pre- sent hour: Our \century of peace with Great' Dritain was begun by Kingston Events Twenty-Five Years Ago The dialof the city clock, facing the 'west, bad ito be kept in its place to- 'dav by means of ieces of lumber. The wind was unusually strong. It will not be long until a new set of diss for the el will bs needed. They will cost $1,400. A mag was fined $2 and costs for refusing to pay toll. on the Kingéton and Perth Road. W. J. Arniel; P.G.M,, installed the newly-clected officers of Derry Lodge No. 1. Caught, Serator Tillman was arguing the tariff with an opponent. "You know I never boast," the op- penent began. "Never boast? Splendid!" said Senator Tillman, and he added quiet- ly. "No wonder you brag about it." = WW Ashington Star. treaty signed in that excell town, and to-day, when we should be cele- beating that great achievement, its birthplace lies in ruins, the victim of the most terrible of wars. No won- der that the celebration stands post poned until a happier time. "Yet . our one hundred years of peace with England form a very solid rock to cling to in the present maelstrom of enmity and hate and, in particular, we can rejoice thank. fully, in the comfortable arrangement oy "which our Canadian line is utter- I; freed from military significance. 'Nearest neighbors are not always best friends. We have - had' our Champ Clarks to irritate and vex. Mutter of dispute has seldom. been Jucking.' That 1914 finds us staunch iriends, shaking hands across a 3. 00 mile live, which it never occurs to Ayhedy. to fortify is no small 1 fock ey Boots Bibbs Men's and Boys' Clothing House Overshoes And Rubbers SPECIAL VALUES Please Take Notice Pure Wool Sweater Coats, $1.00 Plain white trimmed, re Two Pro kets. with red, blue and green. Men's Irish Frieze Reefers Extra length, $1.50 storm collar, sizes 4 to 46. Men's Sheep Skin Lined Refers, $4.50 Large storm collar of fur. Tweed lined, dark grey and Men's Storm Ulsters new two-way: collars, brown, 2 twaeds,.a beauty for $12.50. English Men's Hand-Tailored weed Suitsfor 12.50 Stouts, slims and regular, rns, expert tailoring; sizzes 34 to 46. neat pat 10 Boys' Overcoats New two-way collars sale; sizes 28 Regular £7.50 and $8 values. For $5.00 New two-way collars. Boys Overcoats Reg. #9 and: a9 $10 values; sizes 28 to 33. For $7.50 Sale of Boys' Sweater Coats, $2.00, $2.50 Values, for $1.00 Each. For Sale 400 acres Price #1500 T. J. LOCKHART, Real Fstatey and Insurance Bank of Montreal Building. Clarence & King Hts. Kingston EET BUILDERS !! Have You Tried GYPSUM WALL PLASTER? It Saves Time. ~P. WALSH, Barrack Street. rie--No; I. couldn't get bor RS Stupid, Madge--Is she 2 good eonversa- | : Honulis - tidal Announcement ? As | have decided tn vacate my present premises in the early sprie. of 1015, I am now prepared to mak reductions on any monument the I have in stock. If it is your in. tention of purchasing it would be to yous advantage to buy mow. J. E. MULLEN Cor. Princess and Ciergy Streets Phone, 1417. Kingston SKATING TO-NIGHT ARE NOU READ XX? IF NOT, SEE US, and skating We only elity, won't be' sorry. Open Every Evening.