'MONDAY, AFL 18, 1021. ways right. a SEMI-READY Tailored Clothes We handle only Semi-Ready Clothes, be- cause we believe in giving our customers "only the very best, and the workmanship, style and material are what you will expect to find in good clothes. Our prices are al- George Van Horne's (Opposite Grand Opera House) 213 PRINCESS ST. Phone 362w. Many a child has advanced much more quickly after we have fitted them with glasses. Let us examine them . If they need glasses we will tell you. "The House of Better Ciasses" Opposite the Post Office Phone 6Y9 Kingston Pr cm ein The Swiss Government will issue at an early date an official denial Exquisite Daum Glass We just have a few choice pieces of this beautiful -- : FRENCH GLASS in Vages, Comports and bowls, and the prices ranges from $6.00 to $25.00 Kinnear & d'Esterre JEWELERS 100 PRINCESS STREET ; Streets DR.A.W. WINNETT DENTAL SURGEON. Corner of Johnsun and Wellington Phone 863 of the report that it has offered to act as intermediary between Ger many and the Allies. meen 1 | ---- BONDS AND DEBENTURES C. S. KIRKPATRICK 36 Clarence Street, Tel. 568w, "Gifts That Last' Diamond Rings DISCUSS THE INCOME TA wards and Sir Henry Drayton. Speakig 'last Thursday in the House of Commons on the income tax Dr J. W. Edwards. said: I am being asked a good many | questions about the income tax; ere seems to. be considerable dis { atisfaction with the manner in | which it is being collected. Under the | present system a man is obliged to { assess himself, and then when he | fills out his form he must send with it a cértain percentage of his tax-- | | twenty-five per cent I think----and the | | balance must be sent at the rate of | 80 much a month for the next couple tof months, The thing that seems wrong about that is this: a person | makes out the form, as he thinks, | correctly, he finds that his tax is $60 and he sends one quarter of that; | $15, with his filled out form, and it | goes into the tax collector's office. | They go over the form and find that | the tax should be $64; therefore they | find that he has failed to snd in the | twenty-five per cent as required by law. He is short one dollar and they have no recourse except to subject him to a fine. I find quite a number of persons objecting to this form of { collection. They think--and I must say that I agree with them--that the {tax office should make the assess- | ment and should send a man his bill showing how much tax he should | bay, and if he thinks they are wrong he should in all fairness h .ve an op- | portunity to take the matter up and discuss it with them. But t, oblige | him to assess himself and then sub- | Ject him to a fine {f he makes a mis- take strikes me as manifestly unfair, | illogical and wrong all through. I do not think it should be done in this | way at all. I do not know who is { rezponsible for the idea. Many people | who have to make out these forms | have had no legal training and are | not chartered accountants, and be- {cause of their lability to fine they 80 to others who are supposed to | have expert knowledge and get them |to make out their forms or assist [them in making them out. This, of | course, involves the payment of a { fee. I am credibly informed that | @ member of the staff of the tax col- | lector's office at Hamilton--1I do not | know how long he had been on the | statf--gave up his position there #ad | opened an office as expert adviser to | those who were finding difficulty in | making out their tax forms. Well, {if a man can leave a fairly good job | ana find it advantageous to open up | an office to assist men who are meet- | ing with difficulty in making out their income tax returns, it does seem to me that a strong effort should be made to simplify the forms. Is it | the intention of the Government to | continue this present system of col- contemplated? Sir Henry Drayton: The depart- ment is trying to make the collection of income tax a reality; to have ev- erybody pay who ought to pay. I frankly confess that any task of that kind is both unpopular and difficult. The department is also endeavoring to keep down the cost of collection and to take in a maximum amount of money with a minimum of outlay, also so that bills will be rendered, because finally they have to be ren- dered so that liabilities may be met, at the same time for everybody in the country. In order to do that, and in the first instance, to keep down | lecting the income tax, or is a change | HE DAILY BRIT | rors of judgment, they are directed | | to false returns, In other words, the penalties apply to that part of the matter which the ratepayer ought to know about, namely, what is his in- | come, not to any error that he may! | make in forwarding his initial] con- | tribution. * This method of taxation | is not a new one; a similar method applies in the United States, and it is | { a method which if it had been applied | earlier in Canada, ought to have ma- | terially assisted the country's finance | without unduly hurting or, indeed, "at af hurting the Tatepayer. | Mr. Edwards: Do they make col- | lections in the United States in the same manner? ¥ Sir Henry Drayton: Yes. I admit | there is a great deal of doubt and uncertainty about the thing, but | there always is in connection with | {anything that is mew. In order. to | get rid of that doubt and uncertainty {I have got out those special instruc- | tions, which have been widely. dis- | tributed, and I do not think anybody need be at much difficulty in mak- ing out the tax returns with those | special instructions before them. But if they are wrong in the details of i them, as I said before, they are not in any way subject to the severe pen- i alties prescribed by the act. ------------------ { MEMORIALS ARE DEDICATED In 8t. Luke's Church on Sun- | day Evening by Bishop Bidwell. i A dedication service was held at | | St. Luke's church on Sunday even- | | ing and the occasion was marked by | the attendance of a large congrega- | tion. Beautiful and costly memor- | jals donated by the congregation in | memory of the late Mrs. J. DePencier | Wright, wife of the rector, and by | Mr. and Mrs. John Watts, in mem- | ory of their daughter Marjorie, were | unveiled and dedicated by Bishop | Bidwell. The service was conducted by Rev. Canon J. Austin Smith, pre- | centor of the Diocese of Ontario. Rev. Canon J. W. Jones and Archdeacon O. G. Dobbs read the lessons. Bishop Bidwell was the preacher. | The memorials form part of the chancel furniture and add greatly to the beauty of the church. Mr. and | Mrs. Watts presented a handsome | lectern Bible in loving memory of | their daughter Marjorie, who died | in October, 1918, and who had been | 'a faithful and devoted member of | St. Luke's. The articles presented in loving | memory of the late Mrs. Wright, { through the munificence of the con- | | gregation, consist of a prayer desk | book, altar service book, handsome- | ly bound and recently imported from | Joyes and Willis, London, Eng., and | inscribed on the covers "To The Glory Of God in Loving Memory of | Lucy E. Wright, Died Oct. 1920;"" al- | S50 a handsomely carved oaken si- | boriun from the same firm, and a massive polished brass communion | rail acd brass mural tablet bearing a suitable inscription to the | of Mrs. Wright. , ! The service was most impressive, | being full choral throughout. The ! music was beautifully rendered by | the choir, under the direction of Miss | Grace Taft, organist and choir di- rector. Miss Olive Derry, soprano, | sang "Like As The Hart" (Allitsen;, | Bishop Bidwell preached on the resurrection, and spoke of the mem- | orails which were most fittingly | erected in the House of God. ISH | | =m { WHIG. Whether you want a Trunk, Suit Case or Travelling Bag, you will always find what you require here at the right price. We also carry Wardrobe Trunks. If in need of Baggage, it will pay you to visit our store first! HOUSE CLEANING SUPPLIES Whisks, --Polishes, --Brushes. --Brooms. --Cleansers and all House-cleaning supplies See our large pack:ges of AMMONIA ......8 for 25c, C. H. Pickering 490 and 492 Princess Street. Phone 530. Order early for prompt delivery ments may become a canditdate for the scholarship. Besides the Royal Military College fifteen other schools will share in (] ~-e (NA 3 : I rl 3d TN Where long time service is required, Reid's Furniture Proves its Economy. FOR SERVICE PHONE 147. James Reid Tracie Undertaker ED BLOOD is essential if one is to enjoy vigorous health and keen mental factulties. Eliminate Waste mat - oe mE ter accumulated during the win NYAL expense, if we are going to save the very large amount of interest that in the past has been lost, we must get the bills out at a very much earlier date. Hon. gentlemen know that while in the past returns have | been made out in the spring, bills have not been sent out until the late autumn; and that, even then, bills have not been sent out to everybody at the same time; there have been delays. The real reason, of course, is simply this, that on the returns being. made, those returns have to be checked, and after that bills have to be sent out. If we had a suffi- cient staff to do all that work quick- ly and to get out all those bills to- gether, the cost of collecting the tax would be very serious, I am afraid. We are trying then to get returns in - | thy benefits of the foundation, among | | which are: Ontario Agricultural Col- {lege; Havergal Ladies Collega, To- LT.-COL R W. LEONARD | ronto, and the Church of England FOUNDS SCHOLARSHIP iicnconcs and Missionary Training | House, Toronto. Royal Military College Is POLICE HAUL OF DOPE Among Institutions to | IS VALUED AT $35,000 Befiont, A Smuggler of Many Aliases The Royal Military College will | Carried a Fine Variety share in an important scholarship | of Drugs. grant which has recently been made | The scholarship fund has been es. | tablishad by Lt.-Col. R. W. Leon- | ard, of St. Catharines, who has granted $250,000 in trust, the in- come from which will establish a scholarship for students who wizh One important factor in the pur- chase of a Diamond Ring is "Where To Buy It." Our years of experiénce in the han- dling of fine Diamonds is an im- portant reason why you should buy from the house that 'quality built." Our stock is both large and choice at all times. We invite you to our "Diamond Room." Cornwall, Ont., April 18 --Harry | Stone, alias A. P. Ward, Paul Whit- | ney, Conrad Johnson, 'etec., arrested | at Messena a week ago as he stepped | off the Montreal train, was arraigned | before Commissioner Giles A. Chase BLOOD : PURIFIER It contains some of the best known blood remedies. good, old-fashioned Sulphur in a readily assimitable form. Clears the skin----eliminates Pimplen--relieves Spring Fever, $1.00 FER BOTTLE with R. J. RODGER Diamond Merchant "WHERE THE CLOCK IS ON THE WALK" NEW SPRING FOOTWEAR STRAPS When buying your Spring and early Summer footwear, we know that you will have Straps or Ties--very much in mind, because they will be worn this season. To meet this demand, we have a large TIES stock of fashionable models , conservative expressions of the styles, at exceptionally low prices. Allan M. Reid . SHOE STORE at an early date and, in order to save interest, to get in as much money as possible, and yet not increase un- duly the cost of collection. Tu do this involves the ratepayer doing, in the first instance, what he has always done, that is make out the return which shows his real income, and after having made out that return, Pay twenty-five per cent of what he ought to pay under it. My hon. friend iis quite right. There are serious penalties in the Act; but those pen- alties do not apply to mistakes or er- to attend certain specified insti.u- tions in Canada, among which is| mentioned the Royal Military Col- | lege. | The following are the conditions which apply to the competitors for the scholarship: The applicant mus: be a male student who 1s a British subject, and of the Protest. ant religion, and must be of the | white race, who, without financial assistance, would be unable .to enter any of the selected colleges. Anyone fulfilling these i require- | --t News of TEN YEARS AGO. The Pierrepont and the Island Wanderer were caught in the ice jam today and could not get imto Cape Vincent. The new intake pipe, laid by Dop- nelly Wrecking Co., has been tested and found perfectly tight. : People downtown this afternoon saw watering cars laying the dust and spow falling at the same time. The Ottawa Hotel, owned by Jas. Norris, will probably be re-licensed. Dr. J. Quigley, of Killaive, has re- turned home. W. J. Bulloch is about to erect large poultry houses in Gananoque, They are expected to be the finest in Canada. : ' TWICE TOLD TALES 2 "Ving. De Kingston TWENTY-FIVE YEARS AGO. R. K. Row, principal of Central School, has been asked to lead in a discussion before the American National Education at Buffalo. Miss Ethel Claxton has been ap- pointed organist of Cooke's church, The propeller Myles was floated out of the government dry-dock this morning, The membership of the new yacht club is now over 150. Plans are ready for the pew clubhouse, which will cost about $1,250. All the cheese factories in this dis- trict are now running. This is an early start. A group of ban joists serenaded the residents of Victoria Park last even- and was held in $25,000 bail to await the action of the grand jury. In default he was placed in Can- ton jail. An inventory of Stone's baggage revealed 2,412 ounces of opium and other narcotics of "var- fous kinds, including 1,190 ounces of smoking opium and 1,200 ounces of morphine and cocaine. The smoking opium is said to be worth $35 a pound to buy, and the morphine $22 an ounce. Stone said he valued the, lot at $35,000, but that it would sell for much more than that amount. Stone is said to be one of the biggest smugglérs of narcotics on the c-~ntinent, and his arrest is considered most important. Buys Flin Fion Mine, « Winnipeg, April 18.-- The Flin Flon Copper Mine, north of The Pas, Manitoba, has been sold to the Mining Corporation of Canada, To- Jonto and English capital, repre- sented by Eric C. Rose, of London. Reports to this eXect were confirm- ed here to-day by J. E. Hammill, of Toronto, majority owner. ' The price is not announced, pending comple- tion of certain details. - Purchase of the property by Cana- dian and English capital, said Mr. Hammill, ensures an adequate sup- ply of copper for Canadian uses, with a good deal left for export, un- hampered by American Lopper com- bines. Mr. Hamnofll said he er. pected a boom in copper before the year was out. is | cise unless the exercise consists help- | some couples start"out to prove Many a man discovers the right woman only to discover that he the wrong man. ing his wife around the house. Sargent's Drug Store New Eating House for Ladies and Gentlemen. Frontenac Cafe Everything we serve is best quality and our prices will please you. : Comfortable Dining Rooms and the latest Sanitary Kitchen Equipment. Il in and, give us a trial. Open from 30 am. till | a.m. a 65 PRINCESS STREET (near King Street) -------------------- ee ---------------------------------- CLEARING OUT SALE Having to vacate our premises. 'we must sell before April 23rd, the following articles, machines. tools, Cte, and we invit % chasers to inspect them at shop. Th ough sales may shop will remain open for business until 23rd Inst :-- Safe, heavy and light spring waggons, counter scales, 5 hp, elec trie motor, 2 switches and wir ng, 2 electric forge fans complete, quan- tity shafting, hangers, pulleys and belting, hollow chisel mortoising mae chine, Universal wood-worker, wood turning lathe, workers vice boit and nut threading machine. light punch and sa mer, Impe power Urill, emery grinder, bending mandrel. tire bender, house tire setter, tire binder, 2 calking foot vises, 2 blacksmith's vices, anvil © 3 work benches, I desks, set auto % wrenches, bolt cutter, hammers, tongs. etc, and large quantity lumber rims, iron Rolts, McNAMEE & SLACK '54 QUEEN STREET. Fhon~ 1217w, ete, --~-- A man is a great believer in exer- marriage is a failure.