4 - SOME ARGUMENTS FOR AN ADVISORY TAX COMMISSION Would Apply Scientific Methods to the Tariff And Other Revenue, Problems Now of Vital mport- ====="ance-to-the Nation:= J. Courtland "Elliott, Department of Economics, University of Sas- katchewan, writes in the Financial Post: A minister of finance knows that all that glitters is not gold and that it is an exceedingly difficult task to tap the sources of national wealth in such a way that they do not tend to dry up. However desirous he may be to apply his system of taxation in conformity with the cardinal princi- ples of universality In scope, uni- formity in incidence, suitability in application and efficiency in adminis- tration, his ideals must be continu- ally modified in practice by the press- ing exigencies of a score of influ- ences. To most men an ideal system of taxation is probably a mirage--a dream to be effected only when a cigar and a shoe shine can be secured for a nickel or other more remotely possible hopes of modern mankind are fulfilled. From the indications of present interest in our tax prob- lems, however, it is not improbabie that with sane and reasoning discus- sion rather than with wild-eyed en- thusiasm Canadians may, in some measure at least, some day reach the promised land by keeping their eye on their particular mirage. For the gresent the journey to ideal 'taxation is impelled in Canada by many obstructing influences, po- litical, social, economic and selfislf It is certain that the increasing complexity and interdependence of social and business reldtions from pational, imperial and international standpoints, as well as the progres- sive advance since 1914 in Canada's foreign trade relations must cause us to halt before we rashly attempt to rush forward into mew paths when the' time comes to revise our tax system and especially our tari'f schedules. The desire to advance the truly productive agencies of the country as distinguished from the industries engaged in the production of mere fripperies and foibles, the need to ponder over our future re- lations with the rest of the British Empire before extending prefere: tial trade relations, and the ability of Canadians to assist in the reha- bilitation of Kurope must ever re- mind us to be wary lest we make upreasonable levies upon our own productive capital or indiscriminate- ly grant untimely favors or be so self-centered in our international relations to fail to recognize that our destiny is inextricably bound up with the restoration of European economic conditions and especially of Buropean currency. Moreover, the authority Backache is Gone Does Her Own Work WHY NEW BRUNSWICK WOMAN PRAISES DODD'S KIDNEY PILLS. of the MFs. William Hutchinson, Who Suf- fered for Years, Tells How She Was Benefited by Dodd's Kidney Pills. Bass Rives Point, N. B., April 4th. -= (Special )--"I can't speak too highly of Dodd's Kidney Pills." So says Mrs. William Hutchinson, a "highly respected resident here. Nor is Mrs. Hutchinson slow to give the reason' why she praises the old reli- able Canadian kidney remedy. "JF had a sore back for years and could not get anything to help me," she states. 'Some one advised me to try Dodd's Kidney Pills. I took four- teen boxes and I can say with plea- sure I am benefitted. 1 never feel my back now and I do all my own work." Women all over Canada use and ise Dodd's Kidney Pills. If you on't know the reason why, ask your neighbors about Dodd's Kidiey Pills, a 'E. LUCKIN VETERAN'S MEAT MARKET Cor. Princess and Clergy Street Federal Govrenment to levy taxation is limited in practice! if not in law, by the jurisdictional division of tax authority in the British North Am- erican Act. The successful tax sys- tem of the future must be consum- mated by closer relations with the provincial legislatures if equity is to result. The intrusion of the federal authority into the hitherto exclusive day resulting in considerable un- fairness, evinced most clearly by the federal, provincial and municipal It would seem desirable, therefore, be made by conferences sion of tax authority before the principle of uniformity There is, in addition, a real tion and the adaptability ef certain forms of taxation to Canadian condi- tions particularly when the federal authority has entered upon the col- lection of taxes upon bases also utilised by the provincial govern- ments, a violation of what was form- erly considered a tacit agreement. The geography offCanada and the diversity of population limit effectu- ally the possibilities of efficient tax collection by some very desirable methods, illustrated by the failure of the federal income tax to touch all the people, and there are also ad- ministartive difficulties arising with respect to the proper co-ordination of different taxes in the federal sphere for the purpose of making their collection most economical. More Revenue Needed. gented to parliament emphasize the need for revenue not only for cur- rent and capital expenditures, but also in the course of a few years for a sinking fund to amortize our heavy war debt, Nations, like men, are apt to 'replenish their funds from ths readiest sources when hard pressed, and the rule of expediency rather than of reason prevents the formi- lation of idealistic schemes. It has been possible outline in the ~merest skele- | ton from some of the }igitations that must always be con: sidered before the final acceptance of any tax, but their importance can- not be over-emphasized, for they are the bed rock of Canadian conditions. It 'should be apparent that it is a matter of exceeding difficulty with which Cnada is faced when an at- tempt is made to levy adequately and | collect efficiently taxes from nine million persons scattered from coast to, coast. With tremendous natural re- sources, the successful development of which is contingent in large part upon the tax system in vogue, with the" possibility of greater expansion of our foreign trade, with the des- tiny of the dominion lying in the balance the opportunity for sane tax legislation was never so great. The immediate decision with par- ticular reference to our taxation | policy lies with the government of the day. At the present time the larger programme of tariff protection must rest with the will and pleasure of the people, and it is eminently desirable that when the decision comes to be made adequate facts will have been produced upon which to base judgment. Whatever may be the final result of the people's will it is evident from the declara- tions of the various leaders that the tariff will not be wiped from the slate. - to Information Needed. Biding that time and more espe- cially after the poll has been taken sr Aang Some Choice Meat at Prices That Will Please You pd CHOICE WESTERN BEEF Oven Roasts - 200 Boneless Pot Roasts: 18¢ Sho. Roasts -« 18¢ Rump, Roasts .. -.. 28¢ Stewing 'en sas 0s oe 130 Bolling sev sn ses aes 1680 'Rolled Roasts --. -.. 2c Hamburg to. ree wee. 180 ' J CHOICE PORK Legs is Shoulders is attaimed. | need | for a study of the incidence of taxa- | might, April 11th, with matinees T uesday and Wednesday. Finally the recent estimates pre- | Side Pork Sausage Legs -.- -. Loins - Fronts +--. -.-« .. Pure Lard, 3-1b. Palls Shortening, S-Ib. Pails - Strictly Fresh Eggs, doz. seas Phone 1853--Your Butcher. ° oaceticacidester of Salicy] | | | jurisdiction of the provinces in the | matter of levying direct taxes is to- | authorities in at least two provinces. | that an amicable arrangement must | between | the dominion and the provincial otii- | cers in effecting a more discreet divi- | SETH OLC Scene fo Coming to Grand Opera House AN.GRI - the formulation of the tax and tariff | policy should not be left to the dis- {eretion- or indiscretion--of legisla- jtors without wide information con- |cerning the status of industries {which might be affiected. Under | present conditions the average par- |liamentarian is prevented by pres- {sure of other duties from an investi- |gation of the multitudinous details jot tax and tariff intricacies, and it is {the contention of a growing body of public opinian that the studious and |solentifie preliminary researches {should be conducted by a competent and impartial advisory commission |appointed to supply necessary infor- | but to the electorate for interpreta- ition. Indeed, an intelligent electorate is | essential for stability and upon the {tariff issue to-day there is am un- {settled attitude based in largé part upon inadequate information con- cerning its specific aspects which might readily be remedied by the results of investigations by techni- cal experts. While it certainly can- not be denied that there is glib talk about protection and free trade as if it required only a wave of the hand to wipe out the tariff and intro' duce a New Jerusalem into Canada, there dre; on the other hand, certain stand-pat advocates of the privilege of protection whose uncempromising attitude must work their own undo- ing. A reasonable attitude can only result from the publication of facts and figures, and it is becoming ap- parent that any arguments ad- vanced in the tariff coptroversy must not be single-sided, but com- prehensive in including reference, first, to the attitude towards indus- tries already established under the' "National policy," and, secondly, to- wards the establishment of desirable and new industries. Consequently, without reference to the extent to which protection or free trade may be considered advan- tageous by the electorate, the tariff policy must recognize the necessity of issisting in the rehabilitation of Europe and more particularly in- clude a definite appraisal of the value of the three classes of indus- tries mentioned below: (1) Vested intprests, i.e., the pro- portion of Canadian industry whieh was given the first stimulus under the polioy of protection and justifies its continuance to-day as a vested right to be rescinded only when in- vestigation determines that the pri- vilege is po longer necessary or in- imical to the social welfare. (2) Key industries, i.e, those in- dustries manufacturing a vital pro- duct for other production or essential. in times of emergency, including in- dustries created in Canada as a re- sult of the needs of the last war. (3) Proposed industries which careful investigation might show Canada would have an advantage in production and eventually of market ing, thus being able to stand with out protection in open competition within a reasonable number of years when markets have beén estal- lished. . Whatever may be the fina] dec}- sion of the Canadian people upon the merits or demerits of protection and 'whatever may be the attitude of the members of parliament ta legislation brought forward, it is evident that the appointment of a Federal Advisory Tax Commission is an imperative necessity in the Arn mm i i Aang ASPIRIN "Bayer" is only Genuine Warning! Unless you see the name "Bayer" on package or on tablets you are not getting genuine Aspirin at oll. In every Bayer package are di- rections for Colds, Headache, Neural- sia, Rheumatism, Earache, Tooth« ache, Lumbago and for Pain. Hapdy tin boxes twelve tablets cost few cents. also sell 'larger ade in Canada. packages. is the trade mark (registered in . ada), of Bayer Manufacture of Mon- MB RICE SS TTA PERKINS of a taxation 'policy, the problems | as well as the supplying of infor- | ditions upon . which {mation not only to the legislators, tariff policy I venture to suggest, as ed with powers: ! | finance ministers shall no longer be ifcalled upon to tread | mirage. (It is with that end in view TUESDAY, APRIL 5, 1921. KINGSTON'S OPPORTUNITY TO HELP THE SALVATION ARMY'S SELF-DENIAL APPEAL. to render assistance to the destitute and reclaim the fallen. If a stranger knocked at your door dnd askedfor shelter, your first im- pulse would be to take him in, but for want of accommodations -- for want of facilities, you might be unable to act upon that impulse. THE SALVATION ARMY is equipped for such emergencies, and its Of- ficers are trained in the handling of men, wo- who have come to that point where they must seek help. men and children, Your generous response pial Appeal will enable the Salvation Army to the Self-De- or to:-- . to continue its missions along this and simi- lar lines of activity. Cheques may be sent to-- OC. J. GRAHAM, Treasurer, 480 Princess Street. ADJUTANT GOODHEW, 461 Princess St. DOWN EAST beginning ITHS" WA three days, Monday | of in | to days readjustment---not, | truth, usher in the scientific | tariff or ideal taxation--miracles | of the mirage--but to study scien- | tifically and propose rationally al programme of taxation best adapt- | ed to the peculiar Canadian cond: | tions, In addition to the prepaxttion of | reports upon the tax and-.taruf | problems mentioned above, espec- fally with reference to the difficul- ties arising in the determination con~ the mation on Canadian ecopomic to base briefly as possible, some additional | functions which the commission | might advisedly assume, | The commission might be inveer-| | (1) To co-operate with provincial | tax commissions as they are estab- | lished In arriving at some agreement | with respect to tax jurisdiction and | to aid in the unification of. provin- cial tax systems, subject, of course, to sanction by parliament and the | powers conferred in the British North America Act. (2- To co-operate with such gov. ernment departments and bureaus as customs, tradeeand commerce, cen- sus and statistics, labor, commercial, McLaughlin E45 McLaughli E35 Mclaughlin D35 McLaughlin H44 Studebaker Four Chevrolet Baby Grand Overland Model 90 . Overland Sedan value. BIG USED CAR SALE For One Week Only Any car listed below for the amount of cash shown beside each and balance arranged. All subject to prior sale. Every car with new battery, lenses, chains, tools, polish, eté., etc. $600 Overland 83B. Chalmers Six Chandler Coupe Chandler Touring Reo Big Six Roadster Three Touring Two Trucks .. One Chassis Motor Cycle and Side Car These are real bargains, The terms are best in Kingston. Play safe by purchasing your used car from the biggest dealer in your city. Bring in your used car and make an exchange. Bonds taken at par Open evenings. Blue Garages, Limited Cor. Queen & Bagot Sts. Phone 567 . 8310 intelligence, and so forth in analysis material relevant to taxation. (3) To draft relevant tax legisla- tion and commercial treaties for re- vision and ratification. (4) To secure such information as will facilitate the formulation of a relatively etable tax and tariff policy. (6) To investigate the administra- tive, fiscal and industrial effects of the customs tariff, (8) To supply information relating to the arrangement of schedules and classifications of articles in the tgriff, and to investigate the operation of customs laws, including - their rela-y tion to the federal revenues and their effect upon industry and labor. (7) To arrange for a classification | of industries and the preparation of a tariff catalogue by special investiga- tions and by utilizing relevant reports prepared in foreign countries. (8) To investigate the relations between the rates of duty on raw ma- terials and finished or partly finish- ed products. (9) To enquire into the distribu- tion of population as affected by the tariff and generally the economic consequences of the tax system. sw (10) To lay down rules of proce- dure in the administration of tax and tariff laws, to investigate the effects of ad valorem and specific duties, to suggest the adyisability of tariff re- taliation arising out of foreign trade discrintination, to 'advise concerning maximum and minimum rates; and so forth, (11) Possibly to act as a court of appeal for rulings in technical aie administrative disputes. The personnel of such & perman- ent advisory commission would be most important and might include accountants, industrial experts, che- mical analysis, economists and statis- ticlans, lawyers, and such other ex- pert advisers as might be found ne- cessary, in addition to the impartial directors of investigation, say, five or six, who, it would seem advjsable, should not be representative of any special classes in the tountry. Every group and class today is tired of ill-adapted tax experiments not only by the Federal Government, but also in the provincial and muni- cipal jurisdictions, and anxious that the primrose path of expediency, but rather that they should be able to make some |" progress, at least, on the road to the that I have endeavored constructive- ly, though inadequately, I realize, to deal with 'vital Canadian prob- lem.) si i + The Late Joseph E_ Thorne There passed away In Lowell, Mass, on March ist, Joseph E.1 Thorfie, who several years ago was a repidlent of this city. He was the youngest son of Dr. Woodbury Thorne, and was born in the Anna- polis Valley, Nova Scotia, on PFeb- ruary 28th, 1847. When but a child his father died and his mother short- ly afterwards Brought her young family to Kingston. Ia his young manhood he was engaged in the lum- ber businéss in Battersea and Perth Road, but over thirty years ago he PLAYER a ---- THUS ? 4 121 Pri bE] moved to Lowell, where he waa fore- mah of bridge construction of the Portland 'and Worcester division of the Boston and Maine R. R., which position he held until his death, In 1868 he married Martha A. 'Knapp. This union was blest with ten chil- dren, of which three sons and four daughters are living. He is also sur- vived by one sister, Mrs. W, J. Ang- to play the classics or "jazz, ha | il | Fr -- IS YOUR PIANO BEING USED NATIONAL PIANO WEEK April 274_Qh Perhaps there is no longer anybody at home who can play the Piano and therefore the Piano has fallen into disuse. Exchange it for a ; LINDSAY PLAYER PIANO The instrument which everybody can play. The children and the grown-ups who know nothing in music are able " accompany singing or an- other musical instrument. And, the Lindsay Player Piano is also a Perfect Lindsay Piano. Your old Piano will be taken as a Special low terms trade-in at a liberal allowance. Phone us and our representative will call and report upon its condition; we will then fix the allowance. will be allowed . this week. EVERY DAY. FREE DEMONSTRATION - ITT) CT. W. LINDSAY LIMITED Street - - - KINGSTON lin, Battersea. The genial and unsel- fish character of Mr. Thorne made bim a favorite wherever he went. As & man with his business assoefates he was held in high repute. As a church member he was noted for his ap- right Christian character, and in the homie he was a loving husband and father, His funeral was held in Low- ell on Saturday, March Sth, THOMAS COPLEY 'Telephone 987. Wanting saything dose In the carpes. tery line. Estimates given on all kinds of repairs apd mew work sise harde wood flours of all kinds, All will recelv: prompt attention. Shep 35 Queen Niyeet. if NE LIAN INNIS t® Upper classes in Japan do fot {re- quent the movies, ' SE ---------- ES a, simi aa