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HE’S ABOUT FLOUR ’ Den “st! "Wl ate. W191]! '9 Oil“) hfldgt 2HESE WATCHES. ‘ VETERINARY SURGEON be that. n the wh an Rims Tropical Medicine. D‘y and night c: HOME STUDY COURSES May Business gCollege Bum). graduate 0f the Ontario Veterinary College. Post. Gradu- uem :12» Royal Veterinary Cul- r$1312: aim of the London School of n fscihties to give- you the best train ing in the“ Province. Our teachers are SPECIALISTS All business and shorthand (Gregg) subjcr‘ts. and sham hemd Enter nmv. .‘b young Mason mm have a better safeguard against adversities uf fortune m- a better resource in 3 Lime of need than a thorough nrlsists training. LOOK AHEAD ! DR. J. M. RICE [gays and I CAMBRIDGE-SI, lINDSAY GEO. SPOTVOQ, - Principal 00000000006000... ‘0. 3:03:03: 900000000000:0§00000; ‘00.! . PETERBORO BUSiNESS COLLEGE 8A. 32° for the positing just ahead 0f§ 'E‘ van. About, 1000 ymng men ‘ ” 53d women premre for promo. 3 2 ion to better things by spend- 3: .-. igga ch months no our great. .3. .3 “Snailâ€"“hawk School «The 0811- t. '1' rm! Business College 91' Toronto. :8. '1' Our new (analogue. Wm Interest .3. ’3‘ van. You :H‘é‘ mvxtord to write of. Finn-l wuh ()z'illia Bus. College A. H. SPOTTON, President Sham!!! icatn those subjects by which they can earn a living. Spoflon's Business Colleges are the mxgvst trainers in Canada. um! our graduates secure the neat pushions. You can study at hmm‘. or partly at home and finish at the College :mttm- hmv gx-mt the mono- h» mill. they cannot put. 11) zr. \x '24: uutnu- did not. put pl. mmvmum. INSTRUCTION ENTER ANY any Yongt- «uul Gerrard Streets. To mam: FRIDAY. MARCH, manage SUN 2" LC. L R COAL WOOD dl'n :ui's do not. help any. :HM tn the Post. share- wt haw dividends. H the": 2" WE HAVE P116119 38"". office and rurnex- Russell and x smwizqutj'. f'harges to date in equipment w:- the- minimum. Girls lum the flu calls promptly \V'. H. SHAW. Pres mi” THE POST. Manitoba wheat. ’HX mdiget the KENT 51' Wall Street Journal. Temperate o‘wservers will have not- iced one striking feature of the dis- cussions on the reciprocity agree- ment, common both to Canada'and this country. Its opponents On each side of the border declare that their respective countries are con- ceding everything and receiving nothing. If this is not probf poe- itive of a thoroughly equitable ex- change, it would. be difficult to say what in. This reg-art I emphatically deny, as the above inc dent never occur- red, and I might also add that I have always found Mr. Brien. up- right and hanest. l I r byuv. b l couuugicmor FALSE REPORT To the Editor:â€" A false and malicious report has been current for some time that Mr. Robert Brien, township was prosecuted before the of Fenelon Police Magistrate on information laid by me for either pulling on the lines or lifting with his fork against the roof of the building, over the hay seales for the pur- pose of making his load of hay weigh more than it should. This report I emphatically deny, as the above inc dent never occur- red. and I might also add that I have always found Mr. Brien. up- right and honest. Yours, etc, C. CALLAGHAN, Market Clerk. IN IHMIII"! I THE CASE 3 seeming surplus. There is no such virtue in the having of a surplus as will justify the production of a dis- honest financial statement. I contend. Sir, as I have always contended, that the moneys received from the abso- . lute sale of crown lands cannot truth- fully or reasonably be treated as uug‘nt else than receipts on capital account. When this province parts absolutoiy l and entirely with any land all possi~ ibility of a future receipt from that l land is gone, and, therefore. tin- mori- l eys received from the sale shou‘d hi fcredited to capital account. What, i i, would be thought of a farmer ho owned two hundred acres of Inn 1, I hi for several years worked the same. and year by year struck a hal- anr-e sheet showing say. 5500 a. year gain, i.e.. that his current r-xtwipt- exceeded his current expenditun- by $500; if in a particular _\'<‘ur he siflld 100 acres, getting. says. $5,050 for it, I and rhl-n claimed at the end of that S w w ycar that his current reccipu wxr-wd- ed his current eXpenditure by $5.500. [L 5712', he made unv inch/contagzjon [he nexghfiors woum semi Tr frl"ll<,l§ to take care of him. under 1h~ impression that something had go..e wrong with the old man's upper-r st-n'y Well, Sir, it is exactly by sw-h :ll methmi that the Honorable. the Pro. vincinl Treasurer arrives at :‘esnl‘s, and deliberately and coolly profit-hm . Z.lS‘ that’there was a. surplus last year 0' $3,406. I do not purpose, Sir. I; :11 10W any such dishonest statement in no unchalle in this Home. Were it- not for the absolute slavery “i 0.;1'13' SALVIA is guarg'nteed to stop fal- ling hair and restore the hair to its natural color. The greatest hair vigor known. A. Higinbotham, local agent. ' } If you want to have a beautiful head of hair. free from Dandrufi, use SALVIA once a day and watch the re- lults. SALVIA, the Great Hair Tonic and Dressing. with positively create a new growth of hair. This is an age of new discoveries. To grow hair after it has fallen out is a reality. and the remains were interred in St. Joseph's cemetery. The deceased leav- es to mourn her loss her aged hue- ;band. six sons and five daughters. James and Mrs. John Dineen, Han- cock, Mich.; George and Mrs. John Templeton, of Moose Jaw, Sask. Mrs Hemkey, Mrs. Lareau, Mrs. Clarke, Joseph and John, of Detroit. and Leo, at home. The sorrowi-ng relativ- es haVe the deep sympathy of the community in their bereavement. o o o o o 509300.”.99’9.‘ yu- --;-" Until Half a flame at Father Hunters Linimen! Cured His Shoulder. This is an whe1 . "-v" vr “mm“ ”0. Mt . â€"- 64 posxte that of the latest acquisition to m_- tins House was rather pleasant as to "ONYREAL, QUE- meggd and manner of delivery. The mo by he displayed was no doubt Sold and Guaranteed in Lindsay due to the fact. Sir, that, he sits on b E. Greg ”ruggist this Side of the House. l y 0!", __ Current Receipts and Expenditures. The annual announcement by the Honorable, the Provincial Treasurer, DEA“! 'as to the financial standing of thi~ province at the close of any fiscal year is always important and dos.-rve~ LINDSAY LADY careful consideration. The question of the correctness of the statement 3“ tn the assets and liabilities has ,.- -n The Goderich Signal says : On ably dealt with by the li<.«:i<)ru.ol- the member for West, “'ellingmn. Wednesday, February 15th, the 50111. 11!“? .. hm _,_J, ' " GROWS _HAIR ABUNDANTLY [All] HP FIVE YEARS ...vâ€"..-v “.14 “ll” ’frankly and plainly and to tell the {honorable gentlemen of this House. 3 and the people of this province, that that statement cannot 'be justified, is . not tune, on the classification former- 1 1y made by the Provincial Treasurer. g Nor can it be justified or upheld on I the. basis of anyplassification of cur- ;rent receipts and current expendi- itures as distinguished from capital receipts and capital expenditures. jthat any sane intelligent accountant .' would make. May I be permitted to l remark, Sir, that I do not idolize a i surplus. There may occur in the his- ? tory of this province, as in the history of any business enterprise. occasional circumstances which “571 demand that the province as an individual should draw upon his credit for a particular year. and should perchance make ex- penditures beyond current receipts. A series of deficits, however, such as V_ _--â€"vâ€"vâ€", --vuuv\:t, cut“ il3 we have experienced in late years is something to be avoided. In any event, Sir, the finances of this mo- vince should not be juggled or shufflsd time after time in gtder to produce province. are to have any inteliigznt conception of how the finances of thi: province stand, we must have. Sir. continuity of system in the classifica- tion of accounts. else it will be quite imposible to make a comparison from year to year, and it will be quite im- possible for the people of this pro. vince to understand where we are at financially. It will not do. Sir. to allow the Honorable, the Provincial‘ Treasurer to juggle with figures and to transpose figures at will in order to produce an apparent surplus. He plainly announced to this House. Sir. that there was the small balance at the end of the last fiscal year of cur- rent receipts over current expendi- tures. giving the exact figures as $3406. Sir, I desire to tell him ‘__ _ 1A! _â€"\«‘-vuA\L Lv “18 F05? tion which he took while a member of the Opposition; but, Sir, it is omin- ently fair. it is only right that I should introduce the gentleman to himself 35 Provincial Treasurer. I desire, therefore, Sir, to introduce the Provincial Treasurer of 1911 to him- self as Provincial Treasurer during the years 1905 and 1906. If. Sir, we are to understand the finances of this country. if honorable gentlemen sit,- ting in this House, if the people of th~ rev-Ann..- _â€"‘ AA posite thatofâ€"Ehe .5 House was r pervaded this debate has born one of courtesy. moderation. and sweet rea- sonableness. In contrast. to some of jingiing and somewhat jingoistic Speeches of honorable gentlemen 0p- ‘DOSHA thnf n: n..- 1-‘_ . . m1. ope-ax”: firms debate has now occupxed some two weeks. and covered a wide range of subjects. The 1n continuing the debate on the mtr': Budget. Hon. Mr. MacKay, Leader of in 12;. the Opposition, spoke as follows: urx" Mr. Speaker: This debate has now (w: a occupied some two weeks. and ha~ in "-31 covered a wide range of subi’ent: Tm .J- u Deficit of $553,363.25--Vigorous Colonization Policy for Northern Ontario Advocated--lndustrial Edu- cation-~Scarcity of Teachers -- Reforestration-- Reciprocity and Other Subjects Eloquently Dealt With. CLEAR-CUT AND CONVINCING SPEECH . m. makers, ‘ , Provincial Finances ul' ,. ,,-_ .............. ‘MVH'U- vuw,‘ ro- II 000. may be considered as being paid at ion capital account”; so that, Sir, in t0~§fl905 and 1906 he was very properly ial‘ 'treating the bonus received on timber ad sales as a capital and not a current ’9, receipt, Apply this claSSification, {e which is a proper classification, to gr. his this year’s statement, and we must at deduct under the heads of “Wood: 1,- and Forests” the amount received as. ii. a bonus on timber sales, namely $92.- 396.36. Adding these two items to- as m gether, namely, the amount received 1e for the sale of crown lands ($442,- e. 966.89). and the amount received as a. mg bonus on the sale of timber, namely. i $92,896.:fi, you have in all under thes:~- two heads, a capital receipt, wrongly and dishonestly placed in the current receipt- column of $535,363.25. is r- r. in Sir," were we' thus to Introduce the Honorable. the Provincial Treasurer today to himself as financial critic of the Opposition in years gone by, and were to hold him to his then conâ€" tention what would be the result? I take up the financial statement is- sued by him, and I find that for the sale of lands 121st year the Government received $442,966.89, that the “Crown Lands Receipts” were $1,835,082.71. ‘ making a total of $2,277,049.60. Now, . Sir, deduct the bogey surplus of $442,- i 966.89, and you would have according to the Honorable, the Provincial Treasurer’s contention, and critic for 5 the Opposition. the astounding deficit |last year of $2,273,565.01. Sir, I re-9 peat that if the financial statement issued year by year by the Honorable, , the Provincial Treasurer of this pro- ! Vince, is, to be of any'value at all, if ' it is not to become a. mere laughing- ‘ stock, there must be continuity in the method and classrfication of our fin- ances, and current receipts and ex- penditures should be truthfully distin- guished from capItal reclaims and capi- tal expenditures. When the province sells lands the fact should be truth- fully shown in the financial statement, and the sale price and the money re- ceived for the sale of any such lands should be treated 3.5 8- capital receipt and not one of current account. Were it not for the curse of, party slavery no Provincial Treasurer would dare stand up in a House such as this and ' make the statement he has made, ‘ much less would he dare publish such 1 financial statement. The importance " of honestly and truthfully dealing I with our finances need not be em- phasized. A very Substantial portion l of our revenue is made up of the re- ' ceipts from WOOdS and forests; It thememimests are bait-2' mdunux l. If, Sir, I‘desired to go further and desired to hold the honorable gentle- man w his contention when financial critic oi the Opposition, where would he Land? I find, Sir, at p. 5 of his budget speech for 1905 the following statement: “Sir. we contended at times when we were in Opposition that all crown lands receipts should be treated as received on capital ac- count. . . . . The late Mr. E. F. Clarke, one of the ablest financial men who ever represented a consti- tuency in this Legislature, was espe- cially wont to argue that that should uuuurumc. we : :uvxucuu Lreusurers 08â€"01) a ' fl ; ,‘ "â€"‘ owx} etamments. aceording to his own 3,8312% :81; g'featrmjn pgc‘fjfllmfi that posmon, a_n nether: cash deficit, la_.<t cial defieit‘or 353187836 ‘Then r1513:- 39‘” 0f 35.31.645.06. and yet. 8.”? m if we were honestly told as. we sfzouici order to_mzslemi thjs House. _m or- 3 be that from year to 339. there has der to mxslvad the. people of true pro- I been an actual deficit ”the 90 1. vmce, the anorable, the. Provmcral . would bestir them‘elves ’ d $111)th Treasurer dehberately transfers the l ernment would b; foreeadnto e tYl. large items already mentioned from i expenditurm or to take the curax the column of _cap1t.al receipts to that. i 53?! steps b} way of a, ”“5938: v, 0f current rece’Pts- 5‘“! thus produces I temétic scheme .oi reforgstrationJo} a bogus and. xmagmery surplus 0‘ l 01.1mm to ensure that th recei ta $3,484.59, whxle he knows, and every from our crown lands wou1<ei t p sane man in this House knows and i - - - .no no- . . I oessanly ygr by year dimmzsh and every truth respectmg man w111 assert, - if nothing is done ultimate} ’ ish’ ‘ élslgtmthere 13 an actual deficit of ‘ If Sir the Board of Directoi'sgnany' 1, 8.66. ’ - ’ If, Sir, I‘desired to go further and ; mbusak’fieisn “new? figgglcdmafifgggeg Aacirnr] {n hnh‘l fhn )‘Innnvokln mnela, l Now. Sir, if you'take the alleged surplus of $3,484.59 from the $535.- 36325 you arrive, according to the Honorable. the Provincial Treasurer’s own statements. according to his own position, an actual cash deficit last year of $5:31.87:3.66. and yet. Sir, in order to mislead this House. in or- der to mislead the people of this pro- vince, the Honorable, the. Provincial Treasurer deliberately transfers the large items already mentioned from the column of capital receipts to that of current receipts, {and thus produces l Again. Sir, take the item of bonny on timber sales: At. p. 4 the Honor- able, the Provincial Treasurer’s bud- - get speech of 1% we find the folLow- ing: “Now we distinguish the bonus received from pine timber sales as being a special payment of capital account”; then again at p. 5 he says: “It is, I contend, a capital asset, and such I propose to tteat it." Then again. Sir, at p. 4 of his financial matement of 1906 will be found the following statement: “Of the revenue. the bonus on pine timber sales sold under the former _Govermnent,_ $520,- this year plaéing such items in cur- rent receipts, 1n order to produce an apparent surplus, is too painfully manifest. this , ,- (7-7â€"--. uvw, uu, aul)" me to introduce the Honorable, the Provincial Treasurer to himself 86 Provincial Treasurer in the years 1905 and 1906. There is an old Spanish proverb which says, ‘That you may always appeal from Phillip drunk to Phillip sober,” allow me, therefore, to introduce thA-Hanotable.-the Pro- 1vineial Treasurer to himself as he stands before the mirror of his own financial statements of 1905 and 1906. At p. 5,015 his Budget speech, Sir, as published by this Government and as paid for by the people of this province the honorable gentleman is absoluteâ€" ly clear that the receipts from the sale of lands must be treated as capi- tal and not as current receipts. In this he) was right. Let me apply this position to his financial statement for which again the people of this pro- vince pay, and what do I find? I find,_ Sir, that last year from the abso- lute sale of lands the province receiv- i-d tlu- following two items: 5432,- UMAT; $0357.42. making a total rapiâ€" Ia} rcovipt under this head of $442.- 96639. The honorable gentlemen how the printed statement before them;1 there is no doubt as to the facts, and the dishonesty .and the deception of in this province. no Provincial Treas- urx ~ wouM dare flauu; such a dishon- (wt and misleading statement in the in of this House. or before the peo- ple of this provjncg. 150w, Sir, allow ;:»c.<' 't‘hzit» exists In «em; r10 = ' UJ‘ nnu The honorable gentlemen opposite have indulged in their wpnteijingling done. The supreme test is whether it was desirable in that particular year that the money should be SO spent, and whether the province has received the very best value for such expenditure; but there cannot be, Sir. even a relative justification for the sending forth by the Honorable. the Provincial Treasurer to the public an absolutely false statement, purporting to show a small surplus when there is, as already explained, a very sub- stantial deficit. “fit." Jis Modern Dye all you have to do is tc as]: {or DY-O-LA then you may? make 3. mistake and use the VVrczzg .. ye for the Foods you have to color. a board, and sound financiers and ban- est accountants placed in their stead. I say again, Sir, that I am not stand- ing here to make an extreme party criticism, or to say that a deficit is necessarily a. crime on the part of the Provincial ’h’easurer, but I do say, that it is nothing short of crim- inal for any public man to so juggle with his figures as to show an imag- inary surplus when there is an actual and very substantial deficit. If it is advisable and desirable, nay per- chance necessary, that the province should spend such an amount of mon- ey that the current expenditures shail exceed the current receipts; let it be :55 MODERN WA? ' 5‘ a use ONE Dye that. w;. ‘1 color either M" ool,‘ Cotton, Sill: or M lxcd Goods Perfectly, You will find this in as misleading and deceptive as that of the Honorable, the Provincial ONEWUWALL KINDSm-w warned the rulers that their {crest wealth was gradually being depleted and that unless practical steps for the conversation of the same and for re- forestration were taken there wvuld be a timber famine. For many years a deaf ear was lent to all such intelli- gent warnings, with the unavoidable result that our neighbors to the south of us are now in many lines border- ing on a .timbcr famine. Heme again, Sir, I repeat the necessity of dealing honestly with the facts as to our re- ceipts from crown lands. If, Sir, the statement of the Honorable, the Pro- vincial Treasurer were an honest one. it would proclaim to this House and ,V-_~-_ .. .~'--vvv." an an absolute cprtainty that, our reve- nue under that head must gradually decrease. and in time be abaolutely ‘wiped out. This, Sir. is {Fun svrious phase of the question am {2.9 am- that particulariy 122"». r z wn'y h? an honest statcmnm tI-- .1..:-_Eut. Sir, for an hut-ac: are: ‘ 2 zncdfv' the result. thg una-swé-i; :- .":¢“XL f the rams’ as ‘i‘nfiy now 0115:. Vic note under this head what hilpp.’";f'.§ 1?: xhzs United States. 13:25-13; owiz‘.’ In the same accnrsed slavery of :1» {any flag: Fo‘r the past quarter of a comma: the experts at,Comell Uniwrsity. and other educations} institutions, l:_~z;ding practic‘al _1umb_ermen in the land, 54%OME mmlmsnecr. mm 0111' murder year year sold, and nothing done by way of conservation of our forest wealth or by way pf reforestraiion it follows. as Ask for a Copy of This Booklet To-Day aroundâ€"greatly to the detriment condition. and it would help greatly to preserve of your live stock in the Spring. Every‘farmcr knows that in the ‘ 8 year his karnyard is almost bottomle stock mire down into the mud and By building :1 Concrete feeding floor in the yard, this ttoublc is done away with. A Feeding Floor of comparatively small A Poutal “'ill Mining Receipts. CO. Limited. Montreal C. n. Card and Story Booklet 89 The JOHNSON. BIACHAAR DSON s_cnq lor_ng;)!c Bring It Promptly in the Spring of the bottomless. ,Thc live mud and almost float Iin the earth, unless as a result oi l their labor some profit were obtained: I that the province had no right to tax a man who had spent possibly ten twenty, thirty, forty fifty or one hun- dred thousand dollars in minin g ma- chinery and work and who had en ioyed the pleasant pastime of spend- l l iing a year or two of his ‘ifo unless ' there were some actual nn-l prolizabl ‘ [results from such expenditure 11nd! such work. But, my suggestion then was that when a mine gaxe excrp- i l itionally heavy returns the royalty might be graded and a larger per-C1 ntâ€" age taken by the province after a cer- tain output. had been realizul Sources of Our Revenue. Honorable gentlemen oppos ite boas t of the large expenditures on agricul- ture, education. etc” but they forget to answer the question as to who ren- dered such expenditures possible. Sir, I ask who made the laws under which this increased revenue flows into the Treasury today? I make this state- ment, Sir, and I challenge contradic- tion, that the large revenue rec ived last year was received under the very laws enacted by the old Liberal Gov- ennnent with but slight variation in one or two cases. We were not per- fect, Sir, we did not profess to be, but we dug the channels through which flows the revenue today that :‘firf‘H-A 3151'!!- .argiied, and still think I was right, that while the revenue received by the province from our mines should be by means of royalties, that the mine that paid exceptionally well pay a higher percentage than thepoo er mine. 80 that when the honorabl. gentlemen boast of the large revenues I obtained under and by means of our ' pmt mining law they forgot that the law stands, as at present on our statute book, as the result of sug- ] gestions from this side of the House 3 and as the result of the Honorabl. the Minister of Mines comp etely changing his mind as a result of such suggestions. What I then said was 1 Sir, that no mine or company should be taxed for the spending of money I in obtaining machinery and of boring . {3152:3311 percentage" onhe output 1 Z of the mine. He thus adopted our; _ suggestion, in part gt least; for I then 3 ’? _.'-, .â€"â€"â€" -v w 0 WAâ€" '3' in that mine this province would have no right to tax the purchaser, because it had given him no value whatever. What was the result, Sir? The Hon- orable, the Minister of Mina delayed for one year the bringing down of his bill. and when in the following year he introduced that bill, he announced that theta: would be upon the roya‘x- ty_ basis, _i.e., that it would be a cer- of their physical made; but, sat, in their mucking: the honorable member for Algoma and other: forgot the fact that the mining law_s_ as to revenues that we now have mm mace Imus were warm. wet-g n9 valuable discoveries mid stifl be selling for $3 an acre. In years gone by, when lands were soldior 83mm, itwas considered by both. sides of the Home that this rmpmaans as to recapzs'uon we ines. Last year from mimng lioensoc Id recording flees we received $193- 2.48; in 1W4 we_receivpd but 51. the condition flonfinued on page 12 area and built this Fall, would pay for itself next year. Concrete is the only material that can be used in this way at a moderate cost. , Will you ask for your copy of the book which we have prepared for youâ€""What the Farmer Can- Do With Concrete”? It’s freeâ€"and, take our word for it, you’ll find it one of the most interest- ing pieces of such literature you ever read. And profitable, tooâ€"because it will save you money. 5 1 '60 Nationd from Vienna, March 6.â€"â€"Austria-Hungary Government, alarmed at the sweep of the Bubcnic Plague towards Ehirope, is establishing a quarantine against the influx of Russian agricultural la‘ laborers. restores every nerve in the body PhOSDhOIIO! to its proper tension: rwtores vim and vitality. Premature decay and a?! sexual Weakneg averted at once. tho-pm «in make on a new man. Price $3a be or two for £5» Q‘ailgdio any address, The " Dru: an; 0516: new magid rnce 33a be 01’ two for a *oauva fess, The“ Drug MG“: ”I'm“. on‘a 1:0: .331: gt mum's item a Electric Restorer for Men PLAGUE SWEEPING TOWARD EUROPE n. .TTTT?Z:M 50m: NEW mums? Organist St. Aixire‘fs Presbytemm Merchant. Ta'rlor LITTLE BR ITAIN. LESSONS I! MUSIC BY IL..?TZ:?7?~ E m F orterms etc, write Are those formedy occu- pied by Wiison Page. where we w! be (“lid with our choice stock of Suitings and Oveecoatings Bandit“. MONTREAL