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The dufl'erent percentages under basine-ss awessment are as follows: Distillers. 1.30 per cent of valuation of pl'upel'ty; Brewers, \Vholesale Mill'Chnll'i, Insurance- Co’s, Trust Co’s, Exprp-s Co’s. and Banks, 75 per cent of valuation of prOperty; Manu- lecturers. GU per cent; Lithoarapbers Printers. and Publishers, 5” per cent; lawyers, Doctors. Solicitors. Dent- ists. Engineers. Surveyors. Commer. cinl Agents. Veterinarians. Convey- nncers. and Notary Public, 50 per cent; Photographers, Theatres, Concert Halls, Sketing Rinks, Board- ing or Livery Stable, or the letting include all property of the Crown. and of the municipality, colleges, public and separate schools, hospitals houses of refuge. churches. burying grounds. public libraries, and all fix- ed machinery used (or manufactur. in“ and farming purpoSes. BUSINESS Assessanr.â€"Under this heading we find the greatest change in all the new Act. Heretofore. as- sessors could walk into a grocer’s, dry-goods. and other stores, printing ofices, etc., value the goods or stock at so much, enter the amount on his roll, and he was done. The merchant with a 31H,OUU stock of goods was certainly assessed more for his stock of goods than his neighbor with a .200)” stock of goods. Under the new Act, stocks are assessed at 32) per cent of the assessed valuation of the preperty they occupy, but no assess- ment to be less than $250. A merch- ant doing business in a store valued at Mm"). will be assessed 35 per cent 0-8400”, or $1400. He may have a stock worth $10,000. or he may have a stock worth only 3500. it’s all the same assessment (here is where a big injustice looms up). Take, for in- stance. two stores side by side, each valued at 33mm. In one, a dry goods business is being done, with a stock valued at 8300”. In the other, a grocery business is being done with a stock valued at 3650”. Under the new Act, they each pay taxes on stock or business assessment of $10.50. Under the old Act, allowing each of thum 2” per cent 03 for goods in stock not paid for, the mer- chant would have to pay taxes on 8‘24””. and the grocer would pay on 8480. Which appears to you to be the fairest assessment" The new Act hits the landlord, lets OR the big merchant with less than half the assessment he should pay, and the municipality is the loser. of vehicles. or other prOperty for hire. Restaurants. Hotels. or any other trade or business not elsewhere mentioned, 2.3 per cent; Telegraph Co’s, Telephone Co’s. Electric Rail- ways, Tramways. transmission ofl oil, watt-r, steam. heat. gas, electri-j city for the purpose of light for a sum equal to '35 per cent of ;assessed valuation of land (exclusive of mach- inery). In addition. Telegraph Co’s in towns, etc.. to be assessed {or a sum equal to in per cent of gross re-r ceipts of the proceeding year. Tele- phone Co’s to be assessed for a sum equal to 60 per cent of gross receipts for the preceeding year Telephone Co’s in townships to be assessed 81.35 per mile (or first line of wire, and 87.50 per mile for each additional line. Telegraph 00’s to be assessed $10 per mile for first line. and 8:3 for each additional lineof wire. Elect. ric light plants in townships. as well aselsewhere. are to be assessed 25 per cent of valuation of land. exclus- ive of machinery, and added thereto is the same manner as business assessment of Merchants, «0., wires erected on poles, nndarpoand. running through towns and town- ships. to be assessed for the amount that another company, having the same powersr would give for the property. Durban. Mu. 6th. ’05. To the Editor of Tm: Cnuomcu. Door Sinâ€"For the benefit of the utopayers of Durhsm. i’d be planed if you’d give these few remsrkl on the New Assessment Act. publicgtion. wvlwxcontnP-JAII householders, or bonds of families are exempt to the nmount 018700. Any income over that nmonnt, (no mutter from whet source received, interest from stock, shores. mortgage, etc..) is assessable. All who are not householders are oxompt to the amount 018400, only. on income over that amount, no matter from what source, is assess- tbl c: Taking the Act as it is, we have Land. which includes all trees, mines, minerals. gas, oil, salt, and any buildings and any fixtures placed upon. or afixed thereto. Land and buildings shall be valued separately, and at theia actual value. In passing the business tax on Doctors, Lawyers, Notary Publics. Conveyancers, Dentists, Veterinar- ians, etc. I forgot to mention that they must be assessed for any income (rum the business to the amount that such income exceeds the statutory exemption, and business assessment combined. It shall be the duty of every person, employing any other person in his trade. manufacture. or business, within ten days after de- .UIIU, 5-1K“ Ila-“VI" VI u. churn; ‘2. x-cnt-sewe; chei shovels, grein begs end oth mend therefore, to furnish to the eeeeeeor, information concerning the nemee end weges or selery of ell pereone employed by him, whose vegee exceed 81000 per yeer, in towns SALE AT 1 O’CLOCK.1 end citiee heving e popnletion of . 10,000 or ever, end 8700 in other raw: monieipelitiee, in theceee of houee- All enme of .5 “a or holdere. end in ell mnnieipelitiee, over a,“ emonnt12 mon eeoo. in the eeee of non-honeehold- .111 be given on furniehim era. Aeeeeeore will inquire, end teke 50m notee. 47° dieconnt thedete o! ee-e.‘ ll eny birth or notee. , fleetiheeteheepleee in the lemily 'Everytlil meet he e1 Until the lee. yeer. All pereoee "9 ee4mad” .9 ‘h M ‘f-NMW_°‘: NEW ASSESSIENT ACT. \Vith the aid of the ratepayers, in giving me as much information as be can in regard to his income and property, I hope to be able to return an assessment. roll satisfactory to all concerned. Itching. Blind. Bleetllng or Protrudin Piles. Druggiats refund moneyi PAZO OINT ENT failsto cure any case, no matter of how long standing, in 6 to 14 dais. First application given «so and rest. 500. f our druggist hasn’tit send 500 in stamps an it. will be forwnrded pout-paid by Paris Medicine Co.. St. Louio. Mo DIV", nuan- Luv“. I. nan-u v- vâ€". In conclusion, I wish to inform the ratepayers of Durham that their assessments for this year will be raised, but, understand. because your assessment is raised, (providing all prOperty is assessed equally. ac- cording to location, etc.) it is not necessary to raise the amount of taxes you are now paying. Your property is assessed now $200. and I raise It to $300, and use the same percentage on all property in town, and the town council requires the same amount of money to run the town on as last year, the rate would drop to 14 mills for 1905. If the town council requires more money for this year than tor last. your millage will certainly raise in both cases. A GUARANTEED CURE FOB. FILES required, such information to be made in writing. within ten days after demand, and verified by oath, under penalty of $100 fine. and $10 per day for each day of default. Any person knowingly stating anything wrong or falsely in any such state. ment, or in furnishing such informa- tion, shall incur a fine of 8200. FARM STOCK, IMPLEMENTS, HOUSEHOLD FURNITURE, ETC. The undersigned auctioneer has been instructed to sell by Public Auction at Lot 17. Con. 3, E. G. R., Glenelg, on LIVE STOCKâ€"1 Span working horses; 1 driving pony; 1 two-year- old «wait; 4 cows. supposed in call; 2 farrow cows; 2 steers. three years old; ‘2 heifers. three years old; 2 heif- ers, two years old; 3 heifers, one year old; 1 hull. one year old; 9 well. bred ewes; 1 wellohred ram; 1 brood sow; 1 pair young pigs; a number of stock pics (if not. previously sold); 60 hens. Wednesday, Mar. 22, 1905 IMPLEMENTS. ETC.â€"1 waggon; 1 pair bobsleighs with box complete; 1 long sleigh; 2 top buggies; 1 cutter; 1 binder, (Noxon); 1 mower; 1 pea- harvester; 1 seed drill; 1 snlky rake; 1 disc barrow; 1 set spring tooth barrows; 1 set iron borrows; 2 plows; 1 land roller; 1 double boggy; l acumer; 1 root pulper; 1 fuming mill; 1 cider mill; 1 cream seporotor (Oxford). FURNITUREâ€"2 tables; ch‘irs; bedatuds; 1 sewing machine. ~ SUNDRIESâ€"2 sugsr kettles; 1 set whifletrees; neckyokes; 2 set single herness; 1 set. heevy herness; 1 hey knife; large quentity of hey; I Deisy churn; 2 x-cut-sews; cheins. forks, shovels, grsin begs end other srtioles. { Chill: Prove Fetal. If werrnth end circulation are not properly restored, chills result in TM: fetel pneumonie. Thin neceeeicetee All eons of 85 end under, cub; keeping Nerviline on bend. Token over that emount 12 monthe’ credit. in hot weter it breeke up e chill in will be given on lurniehing epproved two minutee. By rubbing freely join: notee. 47° dieconnt in lien.ol ever that: end cheer it prevents SALE AT 1 O’CLOCK. SHARP. Enry‘hing gnu» b9 told u the Auction Sale This enormous business has been built up without extensive advertising. The merchants who commenced handling Red Rose Tea ten years ago are the most enthusiastic in its praises to day. The merchants who sell it, the people who drink It, have found that it could be relied On The brand, “Red Rose Tea,” is accepted everywhere as a guarantee of the highest quality, and those who drink it are its best advertisers. Ask some of your friends about it. Because It Is Reliable. Some one has said : “ A single fact is worth load of argument.” A few facts: I introduced this tea to the about ten years ago. In that short time the busir. grown to such pr0portions that we now occupy the Tea warehouse in Canada. . Yours respectfully. CLIFTOR ELvaE, Assessor for Durham. THE l-‘OLLOW'ING 2 CREDIT OI" . ESTABROOKS, St. John, N. B. BRANCHES: TORONTO. WINNIPEG. WHY YOU SHOULD .USE introduced this tea to the public In that short time the business has Ibu’l 31m The weather for the past few days my has been fine. March has made a ingl good beginning whatever the ending ltfi- i W111 be. Mr. Hugh Atkinson is somewhat under the weather sufiering with a severe cold. We. hope to see him better soon. Mrs. Renwick and daughter, Miss Carrie. Spent a pleasant day with MN. S. McMurdo of Balsam Valley. Mr. G. Lane sold a load of pigs at a good figure. Mr. G. Witter also disposed of his pigs. "Woodman. spare the tree!” might well be applied to the man that cut down the tree on the 16th of Proton. known for milea around as King William’s tree. Many re- gret to see the old landmark re: moved. But such is life. Mr. George Sackett has purchased a. cow this week. Now watch George fatten. Mr. Angus McDougal is engaged in drawing his grain to Holstein. Mr. R. Kinnell is doing a rushing business in swamp work this winter. He runs a gang of five men and every- thing in the timber line is being taken out. It is a good act to get. the swamps cleared up as everything in the timber line counts. Mr. R. Kinnell was at Guelph this week and purvhased another thoroughbred stallion. Bob never does things by halves. We regret to learn that Mr. Sim William’s son is laid Up with rheu- matic fever. We hope he may soon recover. Mr. Robt. Aljoe intends leaving for the Northwest shortly, where he will spend the summer in the carpenter business. Mr. Andrew Lindsay had the mis- fortune recently to get his leg badly hurt while unloading a barrel of salt. It is on the mend. Mr. Joseph Noble has purchased the Crozier farm, about two or three miles west of Aberdeen for the hand- some figure of $1500. and moved there last Monday. We wish him success in his new home. Mr. John Staples disposed of a fine Durham bull tor the snug sum of 340 ‘25. which tipped the scales at. 14101119. On Monday last, while driving to town, Messrs Mike and Peter Curdt, of the south line, Glenelg, had a run away which cost them a new cutter. When nicely past the watering place known as Mrs. Whitmore’s curve, on Lambton street, the horse, going into a pitch hole, became frightened, upset the cutter and threw both oc- cupants out. He then started on a lively run towards town, and got there before he was due. struck the Middaugh House and took a piece out of the brick corner, smashed the cutter up badly, and then fell. The boys were lucky in that the horse escaped with but one small scratch, and they themselves not hurt, Mr. Chas. Ritchie is hauling wood from Mr- McLean’s, at present. Miss Bessie Atkinson left last week for the Queen city. Somebody will be sad. Mr. Bert Ritchie is engaged with Joseph Atkinson at. ipreaeng. has been built up without single fact is worth a ship- . "i V the people who drink it, Sackett’s Corners. Darkies’ Corner. (Intended for last week.) (Intended for last week.) nntea. 5’ “1°me "9°" noiiée shall not? have been received â€" * L. R. C. P.. LONDON. ENG- an end about it prevents them at the time of such dietributiolz N “nglgffiffoffigfiggf 1:1: N0 “fitment. so “rout. l0 Dated at. pm this am, a. of treat we“. BADULATE of London, New in. so swiff'fgkiympdn and Februsry A. D. 1905. y W...“ ,hfimanJhm Rent York It.“ Guano. .Ll-.. ”. larggfl STORE To RENTâ€"«In J. M. Hunter's Brick Block. Plate Glass \Vindows, Tables, Counters, Shelving, Hot-air Furnace, Good stand on Main Street. Apply to J. M. HUNTER, Proprietor. IN THE SURROGATE COURT OF THE COUNTY OF GREY. IN THE MATTER OF THE ESTATE OF JAMES VAUGHAN, LATE OF THE Towxsmr up GLENELG, IN THE COUNTY OF GREY, YEUMAN DE- (:EASED. NOTICE is hereby given pursuant to the Re vised Statutes of Onlano. 1897. Chapter 129. that all creditors and others havin claims against the estate of James Vaughan. weaned. who died on or abput the fpmjth day of Feb_ruary._ NOTICE TO CREDITORS u _-vâ€" v- vâ€". _â€"_ 1905. are required on or befure tfio lst day of A ril A. D. 1905, to send by post. pro )aid. or to de iver to Messrs. MacKay Dunn. rriaters, Durham, Solicjtqrs for Jaugeq He_sli_p._the execu. tor of the said deceased, their Christian name-A, surnames and addresses. with full particulars of their claims and the nature of all securities. if any. held by them. and that after the said day. the Etcutor will proceed to distribute the assets of the said deceased among the parties entitled thereto having regard onlv to the claims of which he shall then have notice. Dated the 6th day of March A. D. 1905. MACKAY £ DUN X, Solicitors for the Executor. find only to the claims of whichvthey shall then have notice, and that the said Executors will not be liable for the said assets or any part thereof to any: pen-9011 or persons of whose claim In the latter of the Estate of George Adlun, late of the Township of Bentinck. in the County of Grey, NOTICE is hereby given pursuant to “The Revised Statutes of On- tario,” 1897, Chaper 129, that all credi- tors and others having claims against the Estate of the said George Adlam, who died on or about the 25th day of January A. D. 1905, are required, on or before the lst day of April A. D. 1905, to send by post prepaid or de- liver to one of the undersigned Execu- tors of the last will and testament of the said deceased, their christian and surnames, addresses and descriptions, the full particulars of their claims, the statement of their accounts and the nature of‘the securities, if any, held by 'them. AND further take notice that after such last mentioned date the said Executors will proceed to distribute the assets of the deceased among the parties _entitl_e_d thereto,‘ haying_re- Notice to Creditors Cravenettes. Don’t fail to see our Entirely New Stock of Overcoats, just in, for the Spring Trade. We are selling tlwm at rock bottom pl‘iws, and it will be to your advant- agvto see them before buying: olsmvhore. THEY Am: \VA'I‘ERI’R()()I“, and at the. sz‘unotimc Stylish and Servivmflilv. Tlu-bse Coats 2m) Tailor Made, and Superior in Quality and \Vork- manship to Rmuly- Made (ioods. J. L. FLARITY Merchant Iailor. We have the Latest Shapes and Styles of thv coming season in )Iens' Hats, in Derby and Fe- dora, which are being sold at a- bargain. Farmer, Call and See Us H or 51, 52, 53â€"Sidorond’ 50, 11 miles north of Prioovillo. Form jg first clue condition. Good buildings m running stream convenient to the burn. For further particulars applv to DUGALD D. MCLACHLAN. Jan. 28â€"“. Pricevillo P. O. [1 art consisting of twent Jive ccres one~half mile east of Corporation of the Town af Durham. described as South part of Lot 59. Con. 2. E. G. R.. Glenelg. On the premises is a comfortable brick five roamed cottage, a good frame barn and stable, 3 small bearing orchard. an abun- dance of the best running water. All cleared, title good. Terms easv and Frice right. For further particulars app V ‘0 THOS. DAVIS, Lot 2, Con. 3. N. I). R.. Glenelg. April 4. 190-1.--tf. Dumum P. O 1 Durham. Four lots on the West sideof Albert Street, for private residences. N ow is the time to get these lots. For further information applv to 21 ACRES NEAR WILDER’S Lake. -Two barns. stone stable: with cement floors. good house, well watered Cheap. For further particulars apply to U Inch French Burr Stones. Good flour- ers. all complete with getting and spindle. Also one Wheat Cledner May be seen by applyin to Adam Robertson at McKech- me’s Mil . Will sell cheap. Feb 1. Me. .I. of Saddler street in” the Town of Dur- ham, m the county of Grey, containing4 acres more or less. For terms and particu- lars applv to J. M. HUNTER. Durham April 12. 1w4.-â€"tf. March lOâ€"tf ARK LOT NUMBER 13 NORTH of Saddler street in the Town of Dur- URE BRED DURHAMS. YOUNG Bulls. Heifers and Cows. Terms can l. Bulls, Heifers and Cows. Terms can be arranged. VERSCHUYLE (Imp.) at head of herd. H. PARKER. streetâ€"six-roomed frame. iacre land. Good well. a few bearing trees. well lo- cated. Apply to March 1 “tf A Canadian Stallion. Color, pure black. For particulars apply to Feb. 8thâ€"5pd. D and Cellor. Also good Woodshed. 1 acre ground, well and cistern. Desirable location. on College street. Durham. For terms and particulars apply at resi- dence to Feb. 15th â€"â€"6wpd. IX-ROOMED COTTAGE. PANTRY L and {Ynllnr Alan onnd \Vnnfluhpd l EING PARTS OF LOTS 62 AND 63, Bentinck, Con. 2, W. G. R.. ad- joining the Cor ration of the Town of Durham. The "mucoqsistp 9f :12; acres Dec. 2.â€"tf. Feb'y 10thâ€"3mpd. 0T NO. :33, CON. 3, GARAFRAXA Road. Beutinck, situated about 2 miles from Durham. Conteins 100 acres,60 acres being in good state of cultivation, and the rest in good condition for nature. There is a new frame barn 40' x '. and a good frame dwelling house on the farm. with a good supply of 8 ring weter at both house end barn. For urther purtxculurs apply to JNO. McLUHAN. hit. Forest, or JAS. UUI "fiwo Luv lull” vvuu-uvu -. “vâ€" v~ â€"-about 4 acres woodland. the balarice un- der grass. Comfortable dwelling and good comfortable outbuildings. Small orchard. Just the kind of place for a dairy farmer or market gardener. Sold at right price and on easy terms as the proprietor 10n- tends going west and wishes to dispose of it. B. BURNETT. Proprietor. Jan. 20, 1905â€"“. Duauau. ONT. Into Ant-tun Roy. London Ophthalmic Ho... hp, «and to Goldeu‘ Sq. Throat and Non Boa. - O .0 A - - -I _ A I--_- dl‘U AVIUU nLV,u.1u Lunvuu BRYDON Egerton Execumrs. N THE CENTRAL PART OF NE RUN OF FORTY-EIGHT DESIRABLE PIECE OF PROP- OUSE AND LOT ON COUNTESS Town Lots for Sale. For Sale or Rent. THOROUG HBRE D FRENC H Park Lot For Sale. Stallion for Sale. Farm For Sale. House for Sale. House for Sale. House to Rent. Farm for Sale. Farm for Sale. For Sale. For Sale. For Sale. For Sale. J. P. TELFORD, Vendor’s Solicitor, Durham MACKAY 8: DUNN, JOHN KEYS. Durham. A. FORD. Proprietor. Vendor’s Solicitors ABE HEWITT, Bervie. Bruce Co. Durham. u elg. consisting of {0 mosâ€" well wax. cred. well fenced and mostlv seeded (1mm. Contortshle house snd stables. I mile {rum school. 2 mile from Bunessnn P. O. and 4 miles from Durham. An excellent pasture farm. or would suit anyone wishing u. on- me in smsll farming. Apply on the up. mises. or by letter to ALEX. FIRTH. Bunossan, (1m Much (Rhâ€"d. .I. on to ulve in March :nd the other two in April; two thoroughbred bulls, a1». 1 good huvy Clyde Horse 5 yrs. old. Mar. 6thâ€"4. THE HANOVER CON VEYANCI-IR AT COST Now ofl'ers the following: 100 ACRES. south-west of Vnrney, in NOR MANBY. An extra gopd farm and we] improved. Owner annous to go We“. 150 ACRES. BENTINCK. north of Allan Park. Well improved and ofl'ered very cheap. 125 ACRES. on 18th Concession of Nun- nANBY. Well im raved nnd well located. Offered cheap. ill rent if not sold. Take Care of Your Horses Feet. . . . . ‘10 MORE GUESS W012 If 30 DAYS H. H. Miller 100 ACRES. BENTINCK. near Roda \‘nz. green. Good farm with good timber Will sell cheap. DURHAM RESIDENCE. belonging 1.. \h. J. L. Bymne. photognpher oflered at snap price MONEY TO LOAN at lowest rates INSURANCES PLACED in NJ. 1 l patties at low rates. DEBTS COLLECTED. BUSINESS DIFFICL'LTIES arranged C. l’. R. TICKETS for 8116 toall points. Always Promptâ€"Neva: Negligent. In accordance with the above announce.- ment we heve therefore to r neat e settle- ment with all perties inde ted to the Ready-made Suits, A large stock of Trousers, Overcoats while they last. A few Waterproof Jackets: A line of Prints, 250 Tea at 200. I estate of the lste Neil McKechnie. and s dissolutnn of the psrtnership heretofore existing. It now becomes imperative that all scoonpts and notes should be settled with as little daisy as possible. Edda-signed; Durham. Fob. Int. 1905. ENDING e settlement with the estate of the hte Neil MeKechnie. end Fresh Groceries DURHAM, ‘HREE GOOD YOUNG C()\\'.\'_ or 12. CON. 1, s. D. R..GLIZI\'. Mdflmwm-fl‘l‘hnu. NEW ADVERTISEMENT. in levelling and balanc' in: your horse's foot.I have the Scientific Horse Poet Leveller which is the latest and best contrivance for that purpose and will guarantee satisfaction. it. and during the month of Much we are determined to clesr out our stock of DON’T FORGET thut all th(- tbovc are going “at cost." Get hargnins while they last. \Vheu we say “cost” we mean Always in stock. Apples and Poutoea at right prion. Farm for Sale. Stock for Sale. W. GUTHRIE. RR. GEO. S. BURT. DR. BROWN FOR NOTICE. WM. RITCHIE, Edge Hill N.. G. J. MCKECHNIE H. H. MILLER. The Blacksmit b ONTARIO. To Introduce The ochool is («11an Ln 0“ “ltl'iculatiun wan. IO. of competent teaclwrfl ‘Mh‘ ntudena- shu .01.. or I! soon sh” a.- Fa GI. 31.“) POT ". JOHNSTUX 0 charge. 8‘ :’ Writ: (0! Oar tine large root have nude um: give one with e cum-m. Theeel ‘r‘phn. finished i style, mounted on America: $000“ $1 .50 glono. Thiu is going to ulvertize our studio for and widv and bun drede of people will see them We do not say how long w can give this ofler u it mean o lot of extra work and ex‘ peace. We know this style 0 Photogropb will pleuse you it in reel unistic. ‘ BARCLAY BELL KIRCFNER MAI BARN BROS. 39m STAFF AX“ by the help it gzws (1 ed food. The gr’u'u of the litter. If )‘uu have a (‘hJI‘H‘t‘ 1': li ‘ FM before aux} (fix “ Pig! have never d Steel: Food to." “R Donnld McDougal, which I fed your {on Moline Antiseptic liking them do be: mutations, do no “funded by our dea (‘hmm To any woman scndim limited. Montreal, a_n_d_ 10 large Pbotommphsjwe mudo urnngemonm to me with every dozen u. These Inge Photo- I. finished in the lttest mounted on u bountiful a... mount. as worth It pad for mu Jun"! work. and?! the mherl for ch" (1' EQUIPHEX Clad“ u FALK “ti Jstn he follow den.” baginnin! d )lodt ill‘