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Trust Funds in Lawyers" Hands 'In a letter to the Toronto Star, Mr. John S. Entwhistle, C.P.A; writes: "In eR & profession governed for the most J + part by ethical standards, a eompar: atively few lawyers have turned, out to be rogues, a number of others have come to grief through - carelessness and lack of business methods. Trust funds in their possession have disap- peared and they have lost their own : 3, gowns. A few have left the country, Z 5 Most lawyers keep an adequate set . 0 ..-- of 'books, carry their own funds and those of their clients in separate ac- counts and in addition employ 'quali fied auditors to make audits of secur- ities and accounts periodically, This practice avoids confusion and the danger. of inadvertently running into trouble: The minority who do not fol- Tow such careful methods would se- cure their own safety and peace of mind if they at least kept their own funds and those of their clients in entirely separate accounts. Lawyers should be required to keep two bank accounts, one for himself and one for his client, ' A member of the Ontario legislat- ure recently stated that all lawyers who accept trust funds should be bonded. This recourse is perhaps an expensive one for those who enjoy a limited practice. It seems to me, how- ever, that the Law Society should re- quire from each practitioner, on pay- ment of his annual membership fee, thé certificate of an adcountant, re- cognized by the Ontario legislature, that he keeps adequate books and that these have been audited. Instead of following up complaints it has been suggested that the wealthy Law Soc- fety maintain out of its own funds a + thoroughly competent auditor to move about the province at will examining the books of the three thousand prac- n © titioners from time to time. Of ¢ourse no office would be visited very fre- quently but his very existence would stimulate the adoption of better ac- counting methods in all offices - standardize law office book-keeping throughout the province. I understand' that in New Zealand an official auditor checks all lawyer's "trust acounts and in Quebec it also appears that the notaries have = an officer who makes periodical inspec- tions. Practically every other busin- ess in Ontario handling trust funds is subject to a rigid government in- spection. Action should be taken "to protect the good name of the legal _ -zprofession. : e Tourists Who ~~ DoNot Motor » RK There is perhaps a tendency to : think of tourist statistics as relating } & wholly to automobile traffic comments 1 : the Woodstock Sentinel-Review. The i fact is that 29.5 cents of every tourist { 3d dollar spent in Canada comes from » visitors entering ffom the United States by rail and steamer, and a lit- ile more than five cents of each dol- lar is attributed to tourists from the = ~ "overseas countries. Thus more than »: one-third of the total expenditure is i 1 . made by other than motor tourists ; A detailed statement of Canada's tourist trade in 1936 was issued by the bureau of statistics only the other Wy day. It shows total expenditure of : $201,027,0000 compared with $129,974- n 000 in,1934. Outlay of motor tourists ) from the United States is estimated ! at $131,806,000 compared with $86,- 259,000, and that of visitors from the United States by rail and steamer at ' I $59,104,000; compared with $34,260, : 000, In reference to the latter group, it is noted: "The results: of last year's questionnaire suggest that the esti- mates for this --class for previous years have been somewhat low." "Last year for the first time," it is Ti explained, 'some direct 'information al as to the expenditures of tourists tra- velling between the United States AR , and Canada by rail and steamer was 1 obtained by the United States Depart- 1 ment of. Commerce and this Bureau : by means of questionnaires distribut- { : ed through the courtesy of our res- | pective immigration departments. The United States sample yielded an av- erago expenditure rate of $67.73 which, applied to the number of tour- 'sts in this class, 872,641, gives a re- sultant expenditure estimate of $59, 104,000." ) 8 - Estimated 'expenditures. of Canad- | fan 'tourists to the United States by ; rail or steamer. showed a still great. Per rate of increase, from $13,988,000 wr to $24,592,000, ' ~ Tho estimated average expenditure of $67.73 for U. 8. tourists coming to Canada by rail or steamer is more than four times as great as for the 48-hour automobile trippérs who con- gtituto the largest single class of ' tourists The increase of nearly 100, 4 000 persons last year in the former Fel class is a very substantial gain, pro- bably reflecting the result of special efforts by the Canadian Travel Bur- Food, _ ean, established in 1934, as well as t : advertising of Canada's attractions by the rai; way-and steamship companies. mre py and. i AP PECs Se EERE SFr 25, £8 15 Toy MERAR RI £ Ld AIRE TR LOST WORK THROUGH RHEUMATISM After 30 Years on Railway It was little short of a tfagedy to this railway worker to have to ro up hiséleh after 30 years. But his 'umatism was so bad that he had 'no choice -- he could walk only with a cane. The advice of 'a friend. led to taking Kruschen Salts -- and he went on taking it until he was able to go back to work again. This is the story in his own words: -- "For three years 1 had arthritis very badly and had to walk with a cane. Also I had to give up my job as a railway shunter, after 30 years in the Yard, I was advised by a lad to try Kruschen Salts, and I too bottle after bottle to give it a trial, I found. it was doing me good, and continued until I was relieved. To- day I am in the best of health and am back at work again. I cannot Praise Kruschen Salts too much." --. The pains and stiffness of rheuma- tism are frequently caused by de- posits of uric acid in the muscles and joints, The numerous salts in Kruschep assist in stimulating your liver and excretor organs to healthy, regular act on, and help ther tv fret i of the S¥cess uric which 18 the cause of a t deal of suffering. gros The farmer's son who had gone to the city and made good as' a big league ball player was home 'on a visit, One day he gave Dad a lift ii the plowing. When he came in that night Dad asked if the mare was a good shape after the day's plow- ng. Boy--Yeah, Charley-horse. Dad--Well, I'll be darned. I didn't expect that for two weeks. but she's got a little FINANCIAL == ree -- "PL ------------ ------ - ; : J . rr ------ I -------------- Br------------------ . 57 TORONTO--Mining Corporatién of Canada, Ltd, is unofficially reported to have acquired an. option on the Rouillard "property comprising a group of 7 claims adjoining Hudson Patricia Gold Mines. in 'the = Tlear- water Lake section, Red Lake dis- trict. A considerable amount of work has been carried out on the property on surface, and it is planned to carry on a campaign of diamond drilling and exploration. A diamond drill has been shipped to- the Jellicoe Consolidated Gold Mines property and will commence operations shortly. A series of holes have been spotted westward along the north ore zone, formerly known as the Jellicoe-White Horse ore body, and now incorporated within the bounduries of Jellicoe Consolidated. Operations will be under the super- vision of Bankfield engineers. Directors of Pickle Crow Gold Mines have declared a dividend of b cents per share, payable June 30th to shareholders of record June 16th. This is the second payment of this amount to have been distributed to shareholdérs, the initial dividend having been paid on March 31st last. Siscae Gold Mines Production at Siscoe Gold Mines for May totalled - $193,496, against \ Farm Problems Conducted by PROFESSOR a G. BELL with the o-operation of the various departments of .. Ontario Agricultural College. The business of farming is yearly becoming more and more dependent upon facts that have--been gathered regarding livestock and livestock management, crop production, soil management, disease and insect con- trol and business organization of the farming industry. Individual prob. lems involving one or more of these, and many other phases of agricul- ture, engage the attention of Ontario farmers from day to day. Through this column farmers may secure the latest information pertain- ing to their difficulties. To intro- duce this service Professor Bell has prepared the following typical prob- lems to indicate the information which should be given in order that a satisfactory answer can be made. -If answer is desired by letter en- close stamped and addressed envel- ope for reply. Address all inquiries to Professor Henry G. Bell, Room 421, 73 Adelaide St, W,, Toronto, nt. . J. J., Wellington Co. Question: -- "Will you please give me information as to what to use with mangels and with corn and how it is put on best?" mangels on medium light soils where you put on a good dressing of manure. about 500 Ibs. per acre of 2-12-10 fertilizer., If you ridge up your soil for mangéls. put this 'WAKE UP YOUR LIVER BILE-- And You'll Jump Out of Bed in the . Morning Rarin' to Go The liver should out two ds of Bquid bile into Your bowels daily, 1? this bile fanot flowing Irealy, your food doesn't digest, It just decaya in the bowels, Gas bloats up your somes iTS get consti ng Jidemtn) poisons n ie Y, AN (ER _ sunk u and ¢ She yon 1d looks priv ao. mere bowel mover oesn'talways get at the cause, You pn pi fr that orcs Answer: -- We would recommend for | .on broadcast before it is ridged. The ridging = draws the fertilizer underneath the mangels where it is most available for the growing erops. If you do not ridge the soil, but plant the mangels on the level, probably the best way to apply it would be through the fertilizer sec- tion of the combined fertilizer- grain drill. Sow the fertilizer just as though it were being applied for wheat, at the same rate as recom- mended. . For corn, with a good application of manure, excellent results are ob- tained from- 250 pounds per acre, of 0-12-10 fertilizer... Where you do hot have much manure, 2-12-6¢ or 2- 412-10 fertilizer give good results. Many corn planters are equipped with fertilizer distributing appar- atus. If you do not have such a planter, apply the fertilizer through the fertilizer sectlon of the com- bined grain and fertilizer drill, the same as recommended for mangels, Henry G Bell, Assoc. Prof. of Chemistry, 0.A.C. . H. M. I, Kent Co. 'Question: -- "As a rule it is difficult to get a good crop of beans, or corn following crop of sugar beets. To overcome this, what type of fertili- zer should be used Answer: -- Part of the reason that beans and corn do not thrive at their best following sugar beets is found in the fact that sugar beets would take a relatively large sup- ply of available potash, Beans and corn both draw heavily on this nu- " trient, hence, following a crop of sugar beets which has used up a great deal of the-available potash in the soil, they naturally find it Jacking to some extent. ' To corect this condition, - we would advise using 200-250 1bs. per - acre of 2-12-10 fertilizer. It a fairly large supply of manure has been added, probably just as good re- sults may be obtained by using a 0-12-10 fertilizer, since manure pro- vides a fairly large supply of nitro- gen, : : Henry G. Bell, Associate Prof. of Chemistry, 0.A.C Firestone Wins Again at the Indianap olis Speedway. for the 17th Consecutive Year 'Performance like this must be merited. It shows that Gum-Dip- ping, 2 Extra Cord Plies undér the Tread and the other extra safety features in Fire- stone Tires are not just claims but realities that make them different and superior to other tires. Choose the tires Champions buy ~-- see the nearest Firestone Dealer today. $182,140 in April and $182,382 in May 1935. During the nionth the mill handled 14,338 tons, approximately t) » same as in-April, but an increase over the 12,973 tons tredted in May last year. MillLeads averaged $14.00 per- ton, against $14.90 in the same period last year. Harry Darling, M.E. in charge of work at the Porcupine Watborn Gold Mines property, reports that the No. 3 hole, which is being drilled near the boundary of Porcupine Creek under option to Noranda Mines," has cut nu zone showing a width of 18 feet. Assays taken across a width of per ton, while a value of $2 hole will be point west of 4 feet ran '9 in gold over a width of 9 ft. was secured. A new spotted at once at a the No. 3 hole. Vanguard Long Lac Gold Mines announce a programme of diamond drilling on their property in the Lit- tle Long Lac area, lying adjacent to the Hollinger option. The directors state adequate finances have been arranged for a complete plan of de- velopment. Officials of Lake Maron Gold Mines announce: that they have purchased a group._of 8 claims in the Little Long Lac area lying east of Hard Rock Gold Mines and south of Ok- lend Gold Mines. Nagnetometer work indicated that the main band of iron formation strikes through the centre of this ..property and that there is a large fold in the structure. A crew of men is on the property, and dja- mond drilling will be commenced shortly. Lake Maron also holds a block of 24 claims adjoining Elmos on the development of this property im- mediately. Development funds for the present operations are being provid- ed by one of the principal groups in the camp. Keyroc Gold Mining Company has announced the acquisition of further properties adjoining their present group in Rouyn Township, North- western 'Quebec. Two additional pro- joining on the east and another on the south; each consisting of approx- imately 150 acres. Previous work on the easterly property is reported to have disclosed highly - mineralized zones. All the sinking equipment is now completely installed. Shaft sink- ing will be contirved to 'the first level followed by lateral work and diamond drilling. Omega Gold Mines. will increase mill capacity from 300 to 500 tons daily late in the coming summer, ac= cording to the annual report. The company is indebteded to Castle- Trethewey Mines: for $627,503 ad- vanced to cover costs of installing the mill and these advances consti- tute a first charge on earnings. In February and March the mill treated 17,3562 tons of ore for a net recovery of $60,992 and for a cost of approximately the 'sanie amount. Ore reserves are estimated at 440,000 tons averaging .197 ozs. gold and in addition a considerable low tonnage, though indicated, has not been developed sufficiently to allow inclusion in the reserve calculation. Initial tonnage came from - surface dumps and from work done under- ground in slashing and preparing for regular stoping operation. The balance sheet shows current assets of $61,696 and current liabi- lities of $55,620. Castle-Trethewey owns 2,660.000 shares of the 5,000,000 share capital. ' Brownlee Mines Brownlee Mines Ltd., ajoining Nor- anda Mines on the north in Rouyn Township, Quebec, is going to re- organize. It is planned to give one share of new stock for five of the present 5,000,000 share company, all of which stock is issued. The propos- ed new company will have an author- ized capital of 3,000,000 shares.of $1 par value, of which 1,000,000 shares will be given to the old company leaving 2,000,000 shares in the treas- ury for financing purposes. Dunlop Consclidated Mines _C. D. Salkeld, M.E., and a crew of men is being sent into the Long Lac property of Dunlop Consolidated Mines immediately for a thorough examination and campaign of dia- mond drilling. A development crew is also slated for the company's holdings in Louvicourt, in which area the Premier Gold Mining Co, recently became interested, Drilling continu- ed at Dunlop's Malartic holdings with core results. expected shortly. Good mineralization was encountered {in the first drill hole. Issue No. 24 -- 30 46 west, and plans are in hand for the perties have been taken in, one ad-- Morris Kirkland Gold Mines is continuing shaft sinking at the pro- perty in the Kirkland Lake area and latest reports state that the first staticn has been cut below the 7560-ft. level. Present plans are to sink to 1,260 ft. and open up 4 new levels on which lateral work will be done east and west, concentrating at first on the 850 and 1,250 ft. horizons. MeIntyre Porcupine Mines had net profit of $3,682912 or $4.49 a share, after provision for' all charges, in the fiscal year ended March. 31, 1936. This compares: with $8,601,677 or $4.63 a share in the previous year. Net bullion recovery was $7,994,251, as compared with $7,693,666 a year ago. The balance sheet shows édurrent assets of $12,605,429, against current liabilities of ©1,5619,968, leaving work- ing capital of $11,085,461, compared with $9,071,107 at the end .of March 31, 1935. Ore reserves including estimated and broken totalled 3,574,720 tons averaging $10.88 a ton ($35 gold), as compared with 3,430,481 tons and grade of $6.65 ($20.67 gold) in the p evious year. Some 57 properties were sampled and reported on and favorable re- commendations were made on 6, ope of which was optioned. Underground work on the 19 claims optioned from O'Leary Malartic shows 24,000 tons of ore averaging .415 ozs. per ton. A shaft is being sunk to 560 ft. and a 100 test mill is being erected. \ A smart local eeok and practical dietitian says when we go to the table we need the first helping. We take the second because it tastes good. The third, she insists, is a plain case of being a hog. : > ERASERS Erasers are the nicest things. Of that there is no doubt. We write wrong words. A few quick swipes--and big mistakes fade out. And you will find erasers, of a very different kind, Extremely helpful, if you will try to bear these facts in mind, When you bump someone in a crowd, and almost knock her down, A soft "I'm sorry!" will bring smiles and rub out that old frown. grade Apologies, invariably, obliterate mis- © takes; And three small words, "I love you!" can erase the worst heartaches. A young man proposed to a girl. She accepted him. He folded her in hig arms and said: ~~ Young Maun--Darling, is this the first time you have ever been loved? Girl (sighing)--Yes, but its so nice [I hope it won't be the last. A friend suggests that this column advise vacationists fo go to a hotel or resort hecause vacationing with friends isn't what it is cracked up to be. He says: you always feel con- scious of the extra work you give them and you don't feel comfortable, adding that it might cost more at a hotel, but you won't have to say: "No, I've got enough" when you're still hungry and you won't have to jump out of bed when you've still got a couple of hours sleep in your svstem, and youn won't have to think al! of the time, "Are we still wel come?" Some of us can remember way back "when depressions were blamed on people who had money stuck in mattresses and old tin cans. © Wifey--Darling, IT always hit my fingers when IT go to drive a nail. Isn't there some way I can prevent this? Darling--Yes. You should hold the hammer in both hands. THE BIG SPLASH! He rocked the boat, Poor Ezra Shank; These bubbles mark + Where Ezra sank. He had never had such a tough time in his life. First he got angina pectoris, followed hy irterio-sclerosis. Just as he was recovering from these he" got pneumonia, followed by pul- monary phthisis and tubercolis. Some- how he got over them just in time Have You an Aim in Life? The race may not be the swift nor the battle to the strong--hut, the prizes in )ife DO go to the mentally alert and efficlent, You can bring direction to hear on your life and learn gelf-mastery, Mental Efficiency 1s a matter of trainisg. Write for particnlars of our courses. The Institute of Practical and Applied Psychology 910 Confederation Bulaing, The PERFECT Chewing Tobacco "17's A BIGGER RICHER THICKER PLUG /* to get appendicitis, to say nothing of pyorrhea. All in all, he never knew how he pulled through it. It was the hardest spelling test .he'd ever seen. Some girls can break old friends much faster than they can make new ones. Husband--It certainly is true money talks. © Wiwe--Well, T do wish you would to talk to me dur- that leave some here ing the day. farer arms ---- Somebody is always doing what somebody else- said couldn't be done. Capps Gold Mines to Consider Mill Directors of Capps Gold Mines will meet soon to discuss plans for mill installation' at the property in North Carolina. Officials. state that while no decision has been reached ve- garding size of the original mill unit, it will be at least 100 tons per day and possibly 150 tons. Suflicient ore has been developed and indicat- ed to feed a 150-ton--unit for more than three years, and any unit now decided on will be the first step in large milling operations. Canadian Distillers Pay Three Millions WASHINGTON -= A group of Can- adian distillers paid the United States treasury $3,000,000 recently and end- ed a situation which threatened to curl the heavy flow of liquor from the Dominion to the American market, Neither the number of distilleries in the group, nor their identities was made known here: These distilleries the Government charged, owed millions in customs du- ties on liquor which leaked into the United States during the long proht- bition era. One hundred million dol- lars was mentioned unofficially ag the amount of duties in arrears. Soon after the new Canadian-Am- erican trade agreement was signed, it was announced here the Canadian dis- tilleries in question might be barred from the American market if the debt allegedly incurred in prohibition days was not met, Agreement was reached with the distilleries following the conferences 'I with officials of the treasury, state and justice departments. CAPPS GOL An Active Development BOUGHT --_SOI.D QUOTED oo 7 Latest information on shaft sinking and drifting upon . request . W. S. ALVEY & C0. MONTREAL, P.Q. Little Chap--We're going to have a boy baby at our house today. Visitor--A boy baby? How do veu know you're going to have a boy 'baby, my dear? Little Chap -- Last year when mother was sick we had a girl baby, and now daddy's sick. 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Send particulars to Hox 42 oom 171, 73 Adelalde St. \V., Toronto - AUTO ACCESSORIES coMrLere STOCK, new and used Cooauto, truck parts. Compare oor prices before buying elsewhere, Sai su- faction guaranteed, Canadian tnto Parts. Co, 337 Queen St W., Terentia, PHOTOGRAPNY [ENLARGEMENT FREE with every 5 - cents order; roll tilm develogad, printed 25 cents, reprints 3 cents each. Satisfaction guaranteed. Artistic | hoto Finishers, 29 Richmond Last, Toronto. Suffered years bad heat- aches and Constipation Quick relief from FRUIT-A-TIVES [2 and troubleshave #8 not come back. "For many years I suffered from ARSE severe headaches and constipation. Then I read of Fruit-a-tives and tried them. They brought quick relief. Now I am never bothered as I used to be, for I know Fruit-a-tives can alwavs make me fit and healthy," --Mis, P. Longeway, Guelph. Fruit-a-tives ara the discovery of a famous Canadian doctor. They contain concentrated extracts of nature's fruits and herbs. They tend to induce normal function of elimination organs and tend to tone up the entire system. A fair trial of Fruit-a-tives will convince you. RHEUMATISM NEURITIS and NERVOUSNESS Try an FPREE SAMPLY of HERBOLA--hundreds testify it ie a splendid blood purifier, and for rie Acid jt has no equal. The saothing qualities of this. herbal beverage, prepared like ovdinary tea, wil) give you steady relief without the use of drugs, Bend for Free Sample today. A. 8. WARD & CO, Dept 0. 910 Confederation Building, XMenireal ------ an da et ee ett et - LIVE STOCK MARKETING Shipping on the co.obnerative plan nas been productive of apfendin resol, Selling on 'the open market means real value for the owners Get In tanch with us. Write-- Wire--or Telephone L¥ndhurat 1143 THE UNITED PARMERS' CO-OPERATIVE COMPANY. w NITED FIVE STOCK ©OMMISSION TRF Union Stock Yards. Weat Toronio TR a