The British \ SAND YRAR. SEER RTI a ; ] LD i Published Ds! and Semi-Weekly by THE rd WHIG PUBLISHING LG. Blifetr ....oL. Président ve Mana, Director J, A. Guild 3 ng Telephones: : Business Office ........ccocvsveves M3 Bditorial Rooms .....ccconeveesee 339 JOD O08 ...covrvssassinssernenes 398 SUBSCRIPTION RATES (Dally Edition) delivered in eity ...... if paid in advance .. : by mall to rural offices $2.50 to United States ...... 180 i; the criticism, and have not hesita-| AAA At Attached Is one of the best job printing offices in Canada. TORONTO REPRESENTATIVE H. E. Smallpeice \ 32 Church St. . B. REPRESENTATIVES New York Office 225 Fifth Ave. Frank R. Northrup, Manager Chleago "yeas Tg bune Bldg. Tri rank R. Northrup, Manager. FARMERS' BANK TROUBLES, The double liability of the share- holders of the Farmers' Bank has been fixed by Official Referee Mae- Andrew. The judgment was passed In a test case in which James R. Lindsay protested his non-liability on the ground that the bank was not properly organized, that it' had not been issued a certificate of incorpora- tion and that he was not a sharehold- | 'er under the terms of the Bank Act. It was shown that Mr, Lindsay ap- plied for stock, that it was allotted to him, that he was paid certain divi- dends, that he attended meetings of the shareholders, and that his name appears still upon the books. Judg- ment went, therefore, against him. It will be a long day before the depression, caused by the Farmers' Bank failure, fades from view. Its losges will become the more burden- some now that the shareholders face the double liability; and there is no relief for them. The depositors had the promise of compensation from the Government, and they are not yet ready to believe that the sup- porters of the Government who made the promises, cannot, or will not, be able to have them implemented. The Senate-~confound it, says the average tory, for its cussedness cd r may be a stumbling block in the way of improper or imprudent legislation, but the Senate will lose it. power some day, when the tory majority gets the ascendancy. Just when this may happen deponent sayeth not. -------- AFTER THE WAR----WHAT? After the war--what? When the drums are stilled, the battle flags furled and the old map of Europe rolled up, will a new and better civilization arise from the asm es of the old? Ard the.awful cleavages of to-day making for unity to-morrow? Shall this mad nightmare of his- tory, with its unprecedented and un- £peakable horrors bring out as never before mankind's inherent, underly- "lng sense of brotherhood and hu- manity? What do we, Canadians, expect to got out of this war? These are questions which, when Canadians of all classes and creeds are shedding their blood upem the common altar of liberty, should give us cause/for thought! So meditates the Ottawa Journal and them in a splendid review remarks: Too often in the past, most of us have chiefly regarded ourselves as Englishmen or Irishmen, Scotchmen or Frenchmen, Liberals or Conse 500 does not lie with the Opposition er little sister's gain. lave greater respect for the things | that are? Within another year thous- | | ands of the men who are now at or| | about to leave for the front will have | widespread feeling of public spirit, ! civic pride, and ambition for com- munity advancement, and willingness Whig { the things that are unworthy, and to! gress in future, we need a more returned. Shall not these men, who|to do systemailc work for the ad-| were prepared to make the supreme | sacrifice for their country and, us, be not entitled to a more kindly regard | than ever from their countrymen? If} | this struggle of all time teaches us| | the futility of these things, if it helps | us to a wider tolerance of others, to | a wider humanity, to a better spirit] | of kindliness among ourselves, it will | do much to heal the scars, to lighten | the burden of blood and tears. Atl | the close of the Civil War a great { American poet wrote: -- } "The war it is o'er, God avert such another, The lesson it taught, evermore heed, i | Who loveth the flag is a man and a | brother, { No matter what color, what race, or what creed. ™ i | If we in Canada can learn this les- { son of a greater unity and fraternity, | | our sacrifice shall not have been] whelly.in vain. | ENGLAND'S WAR SUPPLIES. Attention is called to the fact im Britain there are war scandals, or scandals incident to the! contracts for war supplies, and the] | opposition and the preachers do not { make the most of them. No? In | the old land the burden of exposure we should | the occupants of the pulpit. The | Liberals have been the most exacting | ted, in Parliament and the press to make grafting unpepular, if not im- possible. {| There has been a boot scandal, and {it became the more obvious because the officers of certain regiments, tthe Royal Fusiliers, of London, for instance), lent themselves to imposi- tion, by accepting bribes, and, in con- sequence, letting past them supplies of a most objectionable kind. Bat a military court of enquiry is going into all the facts, and the guilty will not eseape. The point of greatest importance is that Liberal and Con- servative join in denouncing the wrong-doing and demanding that the punishment shall fit the crime. --The man, Meyer, who was --em- ployed as an expert, to buy the tim- ber that had to be procured in a hur- ry for making huts, made a large commission. But it was agreed upon before he began his work, and had he not, as a timber dealer, known where to get the material and ship it expeditiously, he would not have made so much. However, the Works' Office was splendidly called to account, and his case was only one of its kind. That war prices have been assayed, in various trades, is very certain, but the Government has tried to reg- ulate rates, and has succeedéd to a certain extent. It did not prevail with the bakers and the coal men, and could not unless™it fook over the business, and that was scarcely pos- sible, ~The Montreal Gazette says the English press is greatly taken with Sir Robert Borden's speech in which he threatened to pursue the grafters and give them their due. Mr. As- quith, it is said, has been urged to follow Sir Robert's example. In what respect? Threatening the evildoers, and threatening them on- iy? It is time that the Canadian Gov- ernment was giving effect to the Premier's promises. The fellows, whose names appeared so often and| in so unhappy a relation, with the scandals of last session, are still at large. The Gazette says the only way is to punish the trespassers, no matter to what side he belongs or how high his social position may be. It is the way, however, that the Can- adian Government is not disposed to take, EDITORIAL NOTES, Fleming in New Brunswick, Rob- lin in Manitoba have fallen before the minions of graft! Who is next? Many Kingston incomes may be augmented by cultivating the back yard. A penny saved is a penny earned. Some people feel free to throw lit- ter in the streets simce it will all be cared for in Clean-up Week next year. The Chicago News laments thus: American farmers are going into Canada this spring as freely as they did last year, and they all have mon- ey. What is our loss is the cold vancement. Are you helping? PUBLIC OPINION. | What Should It Be? (Montreal Journal of Commerce.) It is not easy to understand what" punishment can in the end be found adequate to the crimes perpetrated' by and under the authority of Wil- liam the Murderer. Three Kindred Tests. (London Daily Telegraph.) There are three associated tests of national character in a great war; a people's attitude towards its enemies in the field; its attitude towards mon- combatants in occupied territory; and its attitude towards the prison- ers of war. ' No Necessity For It, (Hamilton Spectator.) ! Why the necessity for the inser- | tion of quarter-page advertisements in U.S., papers to "stand by the pre- | sident"? No red-blooded American! with the Lusitania tragedy so recent- ly enacted, should need such a re-! minder. ht How Does It Sound? (Brantford Expositor.) | "Stop firing, Canadians! Let the! Germans have their swing while you mark you ballots 'For the Govern-| ment!' or 'Against the Government'" | The Bordenites ask us to conceive of | General French issuing such a com, | mand, but such a thing is really int | conceivable. | There Will Be A Reckoning. (Mr. Asquith in Parliament.) i "We shall not forget, and we! ought not to forget, this horrible re- | cord of calculated eruelty and crime, | and we shall hold it to be our duty to! exact such reparation against those | who are proved to be the guilty | agents and actors in the matter as it | may be possible for us to do." | Mr. Rowell A Real Leader. (Startford Beacon.) The Kingston Standard (Conserva- | tive) willingly gives N. W. Rowell | credit for one thing, that of losing | no opportunity since the war began | of impressing {ts seriousness upon | Canada, and Urging young men to enlist in the service of the Empire. | There are some Conservative jour-| nals that sneer at Mr. Rowell, and | profess to regard him as narrow. though he is not only patriotic, but | a man of broad vision on other mat- | ters, not content to lag along be-| hind public opinion, but a real lead- | erfl { A "Breeches-Pocket" Remedy { (London Daily Mail) We cannot force the German au-| thorities into decency (in the treat-| ment of prisoners): we may, perhaps, through the instrumentality of peu- tral opinion to shame them jnto it. There are, however, 'practical met- hods of retaliation open to us. Lord Lansdowne in particular suggested that the sufferings of our prisoners might be partially compensated by a levy on the enemy property, amount- ing to over £80,000,000, held in this country. There may be something in this "breeches pocket" remedy to induqnee the conduct of the thrifty un. KINGSTON EVENTS . 26 YEARS ACO Lacrosse sticks arrived to-day for the Maple Leaf Lacrosse team, from Brantford. { The City Council will take up the! question of a patrol waggon for the police. The Kingston Quoit Club is boom- ing. A number of interesting match- es have been played. me PRETENDED "WAR TAXES" Dg Not Produce The Revenne Expect The "War Budget," brought down by the Hon. Mr. White, went into ef- fect, so far as tariff matters general- ly were concerned, on February 12th. The stamp tax, however, was. not levied until April 15th, Thus the last fifteen days of April was the first real test of Mr. White's Pretend- 1 "War Taxes" as a Revenue Pro- ucer. ' What is the Result? Instead of an increased revenue as was predicted by Mr. White it has fallen off over two million dollars over the preceding month, Here are the figures: February. . . . March, . ... .. April, . .e 9,627,787 Was Sir Wilfrid urier right when he stated in his Budget speech that these new taxes would produce little or no additional revenue? $10,532,344 11,641,970 idea of a round of pleasure. WISE AND OTHERWISE The world loves to laugh at lover. { Our actions seldom tally with our] good intentions. Some men never miss the water | while the beer holds out. An engagement ring is a girl's] There's a vast difference between | theoretical and pratical religion. { Thoroughbreds. From Judge. Down sunny paths or shady, | They lightly trod the ground; Both held their heads As thoroughbreds Do wheresoever found. Onew as a high-born lady, And one an Airdale hound! --Lida Keck Wiggins, Probably. He: I'm afraid you'd expect a sal- ary besides, with such a responsible | job. | A Left-Hand Stab. Physics Instructor--Name the un- it-of power, Mr. Jones. --Jones--{(waking-up)--The what? | Instructor -- Correct. Any ques- tions? All right. We have a few minutes before the end of the hour in which we will do this problem: A man on a bicycle approached a 4 per cent. grade; how far has he come and will he have to get off and walk ?--Cornell Widow. Proof Postive. Coroner--We found nothing in the man's pockets, ma'am, except three buttons, one handkerchief and] a receipted bill, The Sobbing Inquirer--A receipt- ed bill! Then taint my husband. ~-London Tit-Bits. The Blow-It -In Days. Mrs. Newedd (complaingly) -- When we go anywhere now we have to take the old street car, Before our marriage you always called a taxi. Newedd--Yes; that's the reason we have to take a street care now.--- Denver Post. : The Aftermath. "1 thought the Christmas expense was over, but it isn't." "How now?" : 1 "My wife has exchanged lace | handkerchief and $600 additional for a fur coat.""--Kansas City Jour- nal. . Ag Getting It Right. '""He's broke." "And the girl he was engaged to has dropped him." "She dropped and broke him, eh?" "No; she broke him and dropped him." ----Houston Post. Unhealthy, "Hiram writes that the first he was on London he lost £12." "Great Caesar's ghost! Ain't they got any health laws in that town?" --Buffalo Express. BASEBALL RECORD. National League. #ittaburgh, 7; Boston, 0. New York, 5; Chicago, 1. St. Louis, 3; Philadelphia, 0. Brooklyn, 2; Cincinnati, 0. American League. @ Chicago, 9; Philadelphia, 7. Detroit, 3; New York, 1. Cleveland, 5; Bosjon, 2. Federal League. Newark, 7; Pittsburgh, 3. then day Newark, 6; Montreal, 0. Richmond, 8; Toronto, 4. Ait A New Collars, 2 for 26c¢. bette tind New Collars, 2 for 25c¢. Special Order Semi. Ready Tailoring New Samples Have Arrived Suits, Overcoats and Trousers Made to your special measure and deliv- ered in six days time. SPECIAL ORDERS. A Suit of Clothes or an Overcoat made to measure from a cloth pattern selected is called a "Special Order."' ; We do not claim these Suits to be just as * good as Custom Tailoring. They are better-- better than any retail tailor ean produce. Fl An accurate fit is assured without a try on, for by means of the Semi- Ready Physique Type Chart we can send the cutter an exact physical photograph of any customer. pe Suits: $15, $18, $21, $23, $25, $28. footwear at a bi I. J. LOCKHART, Bank of Montreal Building, Kingston. Phone 1035 or 1020. | Special Sale of Women's Colored Top Shoes This is your chance 'to buy the latest g saving to you. $4.00 and $4.50 Shoes made in all the new colors. Sand, Grey, Brown and Putty Colors We are offering these High Grade Shoes for a few days only at $298 'See Our Window J. H. SUTHERLAND & BRO. The Home of Good Shoes VOLUNTEERS TO THE FRONT! By G. A. Wood, Northbrook. Volunteers are wanted! hear the stir- ring call, Oh, be swift to answer, comrades one and all; Girding on your armour, haste to march away, For the King is calling, "To the front to-day!" > Volunteers are wanted! on the bat. tle plain, Soldiers brave are falling, ne'er to Wie ks th wi eir places in the deadly fray? ya will march as soldiers to the front to-day? as to methods of doing business. When we "play ball" it gets our rivals guess- ing, All our sporting Goods and Games are the best offered and at the lowest prices r put upon such high-grade goods, fl Outfits for Clubs, Schools or Associations. In-door and Out-door Games of all kinds. Fishing outfits a specialty. . Come here and get the best while paying the lowest.