THE M IRROR- MELTING POT 'Continued from page 1) them difficult for any but experienced chartered accountants. Condensed statements often appear with mislead- ing features. A few days ago one of these con- densed articles found its way into the public press, giving figures for total expenditures and per capita for Zeneral purposes covering a number of smal Icities. To most readers the per capita would be taken as applying to the figures given for total expenditures but a careful study,reveals the fact that it applies only to ordinary run- ning expenses of council, figures for which are not given. To illustrate, take the case of Stratford with a total of $797,479, and a per capita of 13.63. This city would need to have a population of over 59,000 to harmon- ize these amounts. Peterboro, with a population of 22,- 600, is given a per capita of'15.09 for general purposes, and a total of $789,- 201 figured on this basis their per capita for all other purposes including schools and debentures would be 20.78 on the same basis Stratford gen- eral given as 13.63, would leave its ex- penditure on schools and debentures at 30.67, showing that while. Stratford council expenses are some 10 per cent. iower than Peterborough, yet _ it spends 50 per cent. more per capita for schols and doeebnture purposes. The showing therefore seems far from favorable to this city, every- thing taken into consideration. There seems to be no reasonable objection to the suggestion made in this paper a couple of weeks ago of taking the surplus of some $92,000 and applying it to a reduction in the gen- eral rate for the next five years. Evi- dently the matter of collecting more revenue than necessary is strongly condemned in the auditor's report for 1926 in commenting on this large sur- plus, attention is called to the fact that, "It will be seen that the bond market was considerably misjudged and as a result the local improvement | property holders assessed are contri- buting an amount of some five or six thousand dollars to the year's revenue as well as being needlessly saddled | with interest charges over the term | of the debentures on that amount. | Provision should not be made for dis-| count on debentures over the amount/ which will actually be lost, and which | should be' capable of a very close ap-} i: proximation." "Attention might here be directed | # to the disposal of this balance of rev-' enue and expenditure on the balance} 'sheet where it will be found add the balance of curre! forward from ed last year would be available for reduction taxation. It was further pot that further information might com to light which would alter this other items, this being the natural ad justment account for current funds. As anticipated adjustments of and bilities have been found necessary and these amount in the net to $8, 716.84." This is strong condemnation of the practice of exacting more than sufficient taxes to meet current lia- bilities and endorses the contention that this surplus should be returned to the taxpayers not in five years but in the next current year. This is simple justice, and why the present council did not act on the ad- asters Enso ine a a en a mame eo support to candidates for next year's council ratepayers would be well ad- vised to exact a promise that this sur- plus should be returned and the wrong made as nearly right as_ possible. There is no sane reason why more taxes should be collected than neces- sary as it is better in the pocket of the individual ratepayer than in a sur- plus fund which nobody owns. vice seems strange. Beforé pleadging| Subscribe for The Mirror FOR SALE AT A BARGAIN Gramophone, Records and all Attachments. Call evenings, 35 Shrewsbury Street or tele- phone 1136J. = ae, oe fi THE MIRROR "HERE AND THERE By "Doc." mum, I've attended that church all 'me life." A. E. CASH ONE CENT SALE}|| || WALLPAPER INCE our former Gne Cent Sale ended November 15th we . have had so many customers tell us they were disappoint- €d in not getting in on the sale, so we have decided to continue the sale for ONE WEEK ONLY, Nov. 26th to Dec. 3rd 1° NO RETURNS ALLOWED For each roll of sidewall purchased at the regular price 7 ONE EXTRA ROLL OF THE SAME VALUE MAY BE HAD FOR Bring the dimensions of your room. a Mame ss Some a to-da Bris ete af CEILING PAPERS and BORDERS AT REGULAR MARKED PRICES. NO OLD STYLE PAPERS s high as $1.50 roll 5 LOS A A Deposit paid now will hold your paper until December 17th DON'T FORGET THE PLACE 168 ON ITARIO STREET OPPOSITE QUEEN'S HOTEL 'replied, "this is the worst fix I ever "why sentence should not be passed Many a man has a good aim in life but neglects to. pull the trigger. % * * Housewife--"'I may tell you that we are vegetarians." Country Girl--'"Oh, that's all right, * * * May as well check up on the con- dition of the snow shovek You'll need it yet. * * * - Housekeeper--'"'Do you ever drink intoxicating liquor?" Man applying for job--'Before I can answer that question I' must know whether it's an enquiry or an invi- tation." * * a What has become of the good old- fashioned grandmother who used to sit at home an knit woollen mittens for Christmas gifts? % *% Eo A negro who was jailed for boot- legging was asked by a friend if he was 'married. "No, sah," the negro was in." * * * So--'What's the matther mother? Father admits he's wrong and you're right." Mother--"Yes, but he keeps mutter- ing to himself." : * * * A prisoner, when asked by the mag+ istrate if he had anything to offer upon him, said he had not. He de- clared he had ten dollars, but his lawyer got that. * Ea 4 Evidently it is not a joke but a real occurrence to put buttons on the col- lection plate ,as Rev. W. G. Wittam of Tiptree, Eng., has started a plan of displaying the buttons on a eard at the church door in the presence of the congregation. * * * For generations it has been the tribal custom among the Lillavet In- dians of British Columbia to look askance from the fathers of twins. Big Joe, who recently became the father of twin baby boys, and his wife are required to live apart, for seyeral months, from the rest of the tribe. Joe must do -his own work and still worse, must bathe in the icy waters of the Lillovet River every morning at daybreak. We wonder what would be the punishment inflict- ed had Joe's-wife presented him with quadrupletS as were born to Mr. and Mrs. Sam Chase, of Limestone, Texas, Trecently. garage. traffic officer. Obey the law. making application now. drive a car in Ontario. getting your Motor Ve MOTOR VEHICLES BRANCH Ontario Department of Highways The HON. GEO. S. HENRY, Minister After November 30th you will not be able to geta 'Motor VEnIcLe OPERATOR'S LICENSE without examination After November 30th every applicant for a Motor Vehicle Operator's License will be required to pass an examination of fitness and ability before an inspector of the Department of Highways. will take some time and will cost a fee of $1.00. It will be assumed after the above date that every experienced and capable driver will have heeded the law and secured a license. If you have been careless in not applying for your Motor Vehicle Opera-. tor's License, you will save yourself inconvenience, time and money, by An application form can be secured at any Licenses are now issued without examination to those who have driven a car at least six months and for at least 500 miles, and also have no physical or mental disability which may interfere with the operation of a motor car. The fee for a license is $1.00 and licenses now issued will be good until December 31st, 1928. Licenses must be carried by drivers-at all times. infraction of The Highway Traffic Act, drivers without Motor Vehicle Operator's Licenses cannot be considered as experienced and competent, ~ $10°° Fine Without a Motor Vehicle Operator's License you have no authority to The penalty is a fine of $10.00. the Driver's License may be demanded at any time by any policeman or If you have not yet secured your license you are subject to fine at any time, and if you wait till after November 30th to apply you will have to undergo and pass the driver's examination. Save yourself time, inconvenience and expense by hicle Operator's License without delay. This examination In case of accident or Production of Let us figure on instal- ling a New Furnace for you or replacing your old one, at prices thatis right with workmanship and material the best. L. COOK 110 Downie St. Phone 175 Plumber and Electrician DR. S. H. SUTTER L.D:s., D,D.S. DENTAL SURGEON Specialist in Prosthetic Dentistry Majestic Apartments, 93 Downie (Orrice 602 PHONES ) pgsipence 1051w ---- cee" J. S. RUSSELL] Registered Architect Phone 1533F - Gordon Block + Down&Fleming Funeral Service Rooms 94 Ontario St. Phone 314 UE PoNme Tat 39% Paper Hanging and Painting Wallpaper at all prices. Just now we are offering some special bargains. C. MACE Phone 810F 157 Front St. | COM. Tube Skates } McPherson Hockey Shoes. Grinding Skates a specialty. Open every evening Phone 781} W. E. McCARTHY { Phone 781J Wellington St. Phone 1580 Residence 2198 FRANK P. GIBBS Chartered Accountant 102 Ontario St. Stratford, Ont. (Beacon Building) Read The Mirror Ads.