Allin.

pics FOUR THE GUARDIAN

Post Ollie!

Authorized as Second Class Mall Department. Ottawa. The Island Guardian fubllshlng Co.

President and Associate Editor, Ian A. Burnett. Associate Editor. Frank Walker.

CIRCULATION "Conn Prince Edward Island like tho dew”

"Tho strongest memory is weaker than tho weakest ink".

0I!ARLOTTE:l.'0WN, FRIDAY. MAR. 20, 195.!

city Estimates

The estimated surplus of the city of Charlottetown for the present year is b2,659.14, which is, of course, simply a bal- anced budget. The cost to the city taxpayer of balancing the budget is an increase in the tax rate from 2.35 per cent to 2.75 per cent. Investigation reveals that it is not so much that the new rate is too high (it will undoubtedly go higher) but that in prev- ious years it was set too low.

Major factors in forcing the increase are: the addition of 544,000 to the School Board's estimates, which merely take care of current operations; heavy increases in the sinking funds which should have been in effect much earlier; and increased in- terest charges as a result of capital ex- penditures and rising interest rates.

The budget on its face looks worse than previous ones partly because street repairs are charged as expenses whereas the prac- tice had grown up of treating such costs as capital outlays. Unquestionably the present treatment is the more correct and only sound one over a period of years. The amount, b139,490, is actually somewhat less than last year but it is all counted as cur- rent expenditure in the current year.

The tax rate is a heavy burden on Char- lottetown citizens and,can be expected to increase. Compared with other Canadian cities, of course, we still escape lightly but it is at the cost of minimum services and minimum education.

Replacement Tire Taxes

in a post.-budget announcement Finance Minister Abbott has made it clear that not only would a proposed 15 per cent excise tax on replacement tires and tubes for farm machinery be dropped, but he was going further and wiping out a 15 per cent tax which national revenue had been collecting on replacement tires and tubes for farm- ers' tractors. This announcement, says all Ottawa correspondent, has behind it an in- teresting case history.

For several years an excise tax was collected on tires and tubes sold to farm- ers to replace worn-out original tires and tubes on farm tractors and equipment. That tax was collected under Section 13 of Sched- ule One of the Excise Tax Act. It read: "Tires in whole or in part of rubber for automotive vehicles of all kinds, including trailers or other wheeled attachments used in connection with any of the said vehicles." Inner tubes were also included in the sec- tion.

,This provision of the Excise Tax Act was the subject of an appeal to the Tariff Board against a ruling of the National Rev- enue Department. The ruling was that re- placement tires for tractors and fork-lift trucks are subject to excise tax under the classification: "Tires . . . for automotive vehicles of all kinds.”

The contention of the National Revenue Department was, briefly, that the phrase "automotive vehicles of all kinds" was so comprehensive as to include not only motor vehicles but practically all self-propelled ma- chinery. The Tariff Board after hearing the case said the department's contention overlooked the fact that in the Excise Tax Act the key word was "vehicles", other words being descriptive. The board found that the department overlooked the fact that a. primary function of a vehicle was to carry. Accordingly the board ruled that tractors-andifork-lift trucks were not veh- icles but machines. Hence it also ruled that replacement tires for such equipment were npt subject to the excise tax. The boards finding was dated June 24, 1952.

1 However, the Department of National Revenue apparently realized it had lost the 435;; before tlie board. In anticipation of

.,thgvbon1?d'l ruling it took action to have

tile.-Hlglxcise Aot' amended while the 1952

- magic: was before the House of Commons,

The amendment re-imposed

V ' tax on replacement tires for . nnd' other such equipment, which I15.-in ' 1 had ruled could not be

that this i952 bud- - to impose an ex-

ments and machinery. ,

But in the rush to get the change made to the excise tax in-the budget at the last session, the officials framing the amend- ment left a flaw. The amendment as it' was worded did not cover replacement! tires and tubes on trailers or other wheel-I ed attachments towed by tractors, or forl-:- lift trucks. Accordingly to plug that loop-I hole in the budget brought down at this session, on Feb. 19, the Department of Na-, tional Revenue had proposed .another amendment to the Excise Act. It provided for a tax of 15 per cent being collected on tires and tubes to be used on trailers or, other wheeled attachments used in connec- tion with "self-propelled machines."

Even the Finance Minister, however, apparently was unaware of the implications of the proposed change in the Excise Tax Act because when members of Parliament from Manitoba and" Saskatchewan ap- proached him for an explanation he said it was not the Governments intention to im- pose a tax on replacement tires for farmers equipment. He acknowledged that confusion had developed over this proposed new tax and to clear up the confusion he made his statement in the House with regard to dropping the two taxes.

-J-------:

The one And only

...:4 B.

With the death of Stalin, notes the Mon- treal Gazette, Prime Minister Churchill is the only remaining member of the Big Three who directed the Allies to victory in the Second World War. This is triumph enough, to have survived the gigantic strain of leading a battered, beseiged country to a smashing victory. It was definitely the ordeal of wartime leadership which was the main cause of President Roosevelt's death.

It no doub; had much to do with Premier

Stalinls death. But more than this is an- other fact seldom considered: Mr. Churchill was 66 when he took over the immense wartime burden of the prime ministership, eight years older than President Roosevelt, five years older than Premier Stalin.

This year the British Prime Minister will be 79. Age has begun to slow him down a little, but only a little. He capably handles one of the most important posts in the world. His zest for life is immense. His wit is as keen, his language as powerful, his strategy as wise as ever. Perhaps it is time to stop labelling him one of the-Big Three. Mr. Churchill is in a class by himself.

EDITORIAU NOTES

Spring begins at 6:01 p.m.

The school of experience is the school of hard knocks, particularly when it comes to driving a car. As pointed out by Dr. MacMillan in the House, youthful drivers provide the greatest problem and proper in- struction for them would be effort well spent.

A current picture showing in Charlotte- town dealsvwith a real incident in which a single R.C.M.P., Daniel (Peaches) Davis, took over the escorting of 1100 Indians from a troop of American cavalry. In re- cording the story, L. C. Douthwaitc recalls that the name of the American in charge was Pershing, later to command the Amer- ican Expeditionary Force.

O

The friendly acknowledgement from Buckingham Palace of Mr. James Pender- gast's picture of the model of Glamis Castle owned by Lt.-Col. Johnstone is typical of a new kind of royal letter. Formerly pal- ace replies to communications were high- ly impersonal. Now they are apt to show interest in the writer and subject and even encourage further correspondence on par- ticular points.

I I

The measures taken by Britain to as- sist the American embargo on trade in strategic goods with Communist China are in accordance with a U. N. resolution, it is pointed out by the United Kingdom In- formation Office. The resolution passed by the Assembly on May 18th, 1951 recom- mended every member state to put an em- bargo on the shipment to areas controlled by the Chinese or North Korean Govern- mcnts of materials of strategic value.

. Ferdinand Foch. French general, -died this date 1929. He fought in the Franco- Prussian war. Later he entered an artil- lery school and was commissioned lieuten- ant in 1875. , By -1895 he was history in-

were published as. "Principles of War." He also published other standard books on tac- tics and strategy. He became ill marshal of France in 1918 and genersllssimo of the allied forces in France and-Flanders. His

oppointnient marked they-pgllange from the ,

difkitidays of the , g the process of

structor at staff college and his lectures ,

V N, I.

mg ,'ml-'. GUARDIAN. CHARLOTTETOWN , H .

Landing Discouraged A

PUBLIC FORUM

This column is open to the discussion by correspondent: of questions of interest. The Guardian does not necessar- ily endorse the opinion of correspondents.

LABOR UNIONS

Sir.-On Wednesday the 16th., the Labor Union in Charlottetown were shocked at a statement by Dr. W. J. P. McMillan In the Leg- islature. that labor unions are the biggest menace in this country. Coming from Dr. MscMlllan, who only 9. short time, ago, at ll. meet- ing of his party in the Canadian Legion ha.ll,said: "Nevel-sslong as there's a. breath in my body will labor be crucified in this Province." it is easy to understand why labor officials rubbed their eyes and took ll. second look before they could believe what they were reading. The good Doctor said that unions were the next thing to Russlanlsnl. Does he believe that about the P. E. I. Federation of Agriculture, the Fisherman's Union. the Medi- cal Association. Mcrchsnt.s' Associ- alien. and all other groups who are organized to protect them- selves, or is Labor alone denied this right?

As far as strikes and wages are concerned, we want Dr. Macmillan and all the people of this Province to know we haven't had 5 strike in over fifty years and our scale of wages for our work is the lowest in Canada.

There are always differences of opinion as to what. the working man is entitled to. and what the employer can pay. I think it. is ap- parent that it is easier to increase prices than to increase wages. Competition is supposed to keep prices at a. reasonable level, but the increase in the cost-of-living index which has taken place in Canada since controls were lifted indicates that competition has to in. consider- able extent fallen down on the job.

lf Dr. Msclvlillan has a bone to pick with one union, why condemr. all unions? Our union has been the only pillar the working man in Charlottetown has had to lean on for the past. fifty years. No gov- ernment ln the Province hastdone anything for labor and the working man in Charlottetown would be working for "(ion per" yet if it wasn't. for the Labourer's Protective Union. '

Our repeated boast. is that as percent of our members are ex- servlce men, and being called Russians doesn't go down with them -very well; and Dr. 'MncM;l- inn may be very sorry he made that statement. The Goveriment of P. E. Islsnd tryedgooutlnw unions in this Proylnce and failed, but now with the good Dr. gone over to the enemy he may be encouug. ed to try again; but our union is 60 years old and like Johnny Walker we are still going strong. and we will still be here 50 years from now: and we do "earn our brand by the west of our brow."

I lm. Sir. etc. LEMUEL T. RUSH Labourers Protective Union No. 956!

Old Charlottetown (III I. I. In 3

THE PICTOU SERVICE

' "The Sloop Lady, with the mall and passcngen, arrived here from Plctou on Friday last. The same day, the Pocahontas, Steamer, ar- rived from Miramlchi, having been despatched from Pictou for thst port on the Tuesday prev- ious. by one of the owners. on private business. As this" was considered a violation of the agreement with government, the Executlve very properly refused to put the return mail on board of her, or to employ her further. until ample security was given that no such deviation should again occur. Upon this. she steam- ed off for Plctou. with a great number of passengers, and again returned yesterday; nnd we un- derstand that everything is now satisfactorily arranged so as to guard against future disappoint- ment. We are happy to learn, that instead of twice,-the owners even intend'runnIng her three times a week during the present season, which will materially facilitate the intercourse with the opposite coast, and thus form an additional inducement for travel- lers to visit a spot possessing so many objects of attraction as this Island presents to the tourist, and also to those who. in search of health and recreation, seek to in- hale the pure air of its coasts."

-Royal Gazette, May 21, 1833.

Dress For Coronation

(Ottawa. Journal)

Psramont Ohtef Mwsnsw-ins. In of Dal-otsellmd. Northern Rhodesia. will attend the Coronation in a glorious uniform which has I cooked hat the experts call "half military and half naval style". All this must. be impressive but what we enjoy most was the news that he will carry is horsehair fly whisk when, with due pomp, he makes his seat in Wbstnilnster Abbey.

Along the Zamrbesl a fly whisk is as important to living as winter rmibers in Ottawa and we- cannot but toy with the glorious scene in old London if all the disting- uished gueots were as homespun as Chief Mwnnhwlnu. We could be prepared to have our Mayor carry theibxoadoxs she considers sym- bollcol of the Ottawa Valley his- tory. even at. the risk of Cockney yells of "ere comes the hexecut.lon- er". We would have the Western members of Parliament wear their wldest. ten-gallon huts and the stout. men from the Maritime: look like snllormen in sou-wearers.

Onnsdlsns from mining areas could "carry orbs of unrefined gold and Mr. Howe might be persuaded to help the nation's trade and pride with a. nest basket of Mo- Xntooh Red apples (very becoming with s. frock coat) or 3 heat glit- tering model of I. North star str- phne. Although it may be sum- mer, and hot, there should be some from luirberini areas willing to put. on msoklnsws for the occasion and make the colorful Heralds in their golden tunic: look as dull u

OPOWI. , 'In thk relaxed but prideful Ib-

Tllll BARREL-ORGAN

There's 1 barrel-organ enrolling across a. golden street

In the city as the sun sinks glit- tering and slow;

And the music's not immortal but the world has made it sweet

And enriched it with the harmon- lss that make I song com- plete

In the deeper heavens. of music

where the night and morning

meet,

As it dies into the sunset glow;

And it pulse: through the plea-

sures of the city and the

pain

That. surround the singing organ

like I. large eternal light,

And they've given it s glory and

I put. to play again

In the symphony that rules the

day and night.

And there, as the music changes,

The song runs round again

Once more it turns and ranges

Through all its Joys and pain:

Dluects the common carnival

of passions and regrets

And the wheeling world lemembers

all The wheeling song forgets. -Alfred Noyes.

Raleigh Manuscript

(Winnipeg Pros Pl-m)

Dating from the Elizabethan per- iod, its u' t unsuspected for centurlu. I manuscri t. of consid- erable historical into t. has been found in a private library in Eng- land. The discovery comprises doc- uments, drawings and notes for Sir Wsltet Raleigh's History of the World. The manuscript was com- piled by Raleigh during his im- prisonment in the Tower of Lon- don, and is now in the core of the Headmaster of W' '- t

' government. They will upon to

("Notes Bx

1953 '

--mm

JMARCH ' 20,

The honor system seems to be cm-ending. It is tried in prisons. and dentists offices are new local.- ed at street level where . the pn- tlent is free to escape out the win. dow.-Detroit News.

In I nonfat in the United King. dom for the best answer to the Question: "Willy is I newspaper like a. woman?" I lady contestant won a trip to Bermuda. Her win. nine answer; "Because every man should get one of his own and not look at his nelzhlborls.” -St. Csth. sl-lnes stsndnm.

The chairman of the House An. llmmlatlons committee of Con- gress. has announced the nlppojnt. ment of 76 business and manage. ment experts to help mm mm the budget for fiscal year 1054, dub. blng this effort "operation Econ. "NY-" TM Kroup will work in "teams" with each team respon- slblo for a particular agency of the

the commitllee wlthl l .. Ottows Journal. n 3x ween

Our qswonlsd fcll...v-cltisdn, co). R. J. Bvu't2whlstle.br1ngs up M 1 0'1ll10-51337 I 282-Page anniversary edition of the Daily oklahomgn, . HBWSDEPE Dubllshed in Oklahoma Olly. This suzanmc psper weighs MA pounds. sells at. 25 cents (tho pom-so to Ottawa was another 45 09113-5). and the publishers note proudly that 1.000.000 'pounds of newsprint or 500 tons were con. sun-led in the printing of 300,000 0013105 - 20 cu-loads of newsprint, it explains. The oount in trees (probably Osnaldlsn trees) is not Elven. -Ottawa. Journal.

out in tho oountryddo lamb. no belnlz born. soother oertoln sign 8i7r1nIisonthowny.Therelsno more delightful herald of spring then a little lsnllb. At birth, lambs are leggy, awkward things, am- tlnzulshecl mainly for their inno- cent appearance and gentle mien. After A few days nunllng at their mothers. however. they soon fill out into round. woolly little 191. lows. of all the young animals which arrive annually on forms, lambs are pro ly the fsvorltu for children. They costly can model into pets. Indeed. often this is necessary when a lamb becomes In orphan or where the mother has more lambs than nature equip- ped her for feeding. Lambs are playful, gunbollng and Jumping about on their tiny feet. And they are cleanly. But. what is most sp- posllng about them is their so- pect of innocence. In 1. sheep, this characteristic resemble: stupidity. In a lamb it. still can be regarded as only innocence.-Windsor sm-.

Dolly nevnpspuo no "the most. perishable of connnodmea," Ger- ard Plllon, editor of no Dovoir. told the Chsmzbre dc Cmnmorw de Montreal. "science has discovered various ways of conserving food, but not the daily nowspltpor. It is hardly born but it is old. Editions are like generations, the young driving the old to the grave." He described the daily as the tri- umph of improvisation and the crowning achievement of speed.

went on, not 1 . from renders. 3? .1l'.".'iiiff! W the Israelites asked was " Iuile us with pleasant "for. bei ligarsrgrli!-V the people crmclle cl-. - 3 0111! the truth that 11,. . -y gtsclttus to retract. --Montreal 532.

Amo 31 D

II . cently received cnrnl;.gi:"1?-um M tlon Awards was three- 3"?” Svend Erik Klausen of Thlgtmwid Jutland. who was .wame(:d ln k”"” 10' Mvlns the life of Elmo his girl friend of the same age -I-m' xether they had been explol-ill 0. neighbor-'s garden and nshfgong

mm which "mm dl-58'PPeal'ed." of no, out by seatag Why

He mans

hand sndg.t(l'11ezti)t.':ze1t;g.I1m11-g.. "”P1n3 her collar and the 31" p”m”;- "D0 you know

are are flsh in the water?"

Ed the hero and then expm :33 ll-s-ee if any people

ask. lied: h

mmh N9W3 Sel-vicvee.

The Baron .

she suffered g'z'-::;u,I,,;;,:':1 :?1"',"' when she tried for s blond mil,” tint and had it come out um Kreen lght ll slderabllrb vexatigxi e.nh.".X:g 20"" 9n I tip from the lmmorntkal kglrou-gl.l the Looking Glass. I.

am. .But. I was thinking of g Plan. To dys onets whisker, 8,..." And always use so large a fan 113' Hwy could not be seen." If it no ii work for whiskers, it mggm work for hair. Another obvlou. method of Avoiding green ;,,,, would be to let woman's cl-aw,-,1... ggggngo natul-sl.-Cleveland Plain

In Barbados for generations tho genial-al Assembley was in 1),. hub”: of meeting at. 12 o'clock gm ngl fig! Was concluded before din.

r. odsy the General Assembly not only meets thres hours later but meetings are sometimes post. Dolled until dinner time so um membe n can attend social evenu such is cricket matches. I1 pom. clans were unpaid servants of 2 public there would still he go reason for deploring the hmbn, late night sittings, but gum um

be are quite generously paid for that!

labors the public ou hi, to known their dissstlifsction nivalili arrangements for meeting nftey dsrk.wBsrbs.dos Advocate.

A ne'er-do-well whose brothui in-law is I minister has told us mg 1011W1nz. with many a secular giggle. The minister. driving hi: fsmily across the country to Cult. fomla. stopped at. s gas station near Elko. Nevada, where his chil- dren saw their first slot. machlm Their dl5Wi7D1'0Vlng papa, seeking to demonstrate the one-sidedneu of such devices, inserted a. mm, which. he said. would otherwiu hive zone to buy them soft drinks Well. notch. this brought s't.wer.ty. dime return. The beneficiary. not knowing what else to do. bognll drum-l.l.l1g the dimes back in thu machine. with his fourth dime, he hit: the jackpot. And than let. us leave him, surrounded by his ad- lmlrlng progeny. and a small group of spectators, s ruined man.-Tho New Yorker

pressure on ewopspers comes. he

PROFESSIONAL CARDS

J. A. McGlngun nsnnlsrmn. souorron. nu. NOTARY, nus.

Gun-ls Building

J. S. Taylor

OPTOMETRIST Eyes Examined. Glasses Fitted Corner Kent and Queen SM.

Office Phone X956-Houu 1013

Palmer & Huslum A. J. IIASLAM. B.A.. LLB. Burlltor. Eta. Bank of Nova sooth Chambers Charlottetown. P. It. I. MONEY T0 DOAN

The manuscript is an admirable example of "'sleigh's work. It con- sists of 200 quarto-sin parchment pages, is handsomely bound in cream vellum and tied with rib- bons of green silk. It-includes ox- tcen maps with historical notes, and a. list of the books Raleigh kept in the Tower. On the flytesf there is s poem addressed to cyn- thla-the. name which Raleigh used for Queen Elizabeth. Commenting on the manuscript in London call- ing, Mr. Bernard Forbes observes that each page of sir Wnltu-'1 notebook is lettered as well as numbered and has two finely drawn red margins; and the his- torical notes with their hundreds of Latin names are still easy to read. g Although they have come down so many centuries some of the maps appear so if they were only recently pointed. They include out- lines of Palestine, Perils and Egypt, brilliantly lllumlnatod with olive green, blue, pink, vsnnllllon and red water colors. Others are well sketched in black and white. one of the maps of North Amer- loo. includes A lake dumbed u "5 like of hot. water that cursth lep- rouly".

M. Albun Farmer. 0.6. LLB.

- BA-. Barrister and solicitor

Bank of Commerce Building Charlottetown Money to noon

Goudot & Hoszord

GHJEBT A. GAUDET. IA-. LLB Barristers and qollclton Money to Loan cmalm Blnk of Commons Bldg.

Moflloson. Peaks & - Nicholson

3. JOHN P. NIOIIOLSON. LLB.

Barristers. nu. Collections - Money To loan 11! Grafton ah-out

J. A.:CorrutlIors. ILO.

OFPOMETBIBT III Kent Street Phone 5812 (Next to Simpson's Agency)

-Ailion M. Glllis. I.l..I.

IAIIIUTIR. l0l.f0!'l'0Iu Ito.

A. Waltllen Gander. LLB.

BABBITEB. SOLICITOB. nu-. Phillips sulldlng Ill Grafton street Money to boon Collection

Cllus. ' R. McOuuid

B.A. BABRISTEB. SOLICITOR. NOTA-BY. Etc. Eastern Trust Building CIlABl.0'I?E'r(IWN Phone I111

F I

.-rederlc A. Large. 9.0 Borrlstcr. solicitor. Notary

Royal Bank of Canada, Bulldlnl

Charlottetown. P. E. L Loans on City and Farm Propsrtlsl

. MucPlIeo 8: Trolnor n. r. MsoPBEE. as. 9.1:.

I. SOMEIILED TBAINOB. BA.

Mr-ristsrsy Gm.

F Dr. K. A. Muciacllern DENTIST Dental X-ny Above Charlottetown Clinic 202 Queen St. Phone 64!

-m.:: Dr. A. I... Muclsooc

DENTIST Dental X-BI!

- . GLORIA sounmn

no Grafton St. rho-w 2"

. Boll. Mutbioson &

Foster Ilsrrtstcrl. lollclto -. FM- B. ll. BELL. 4-2-0- 0. It FOSTER. LLB- lnllu on city and Firm

Properties : loo nlslunbnd street

Charlottetown -- . molphm we would. oertsinly sx- M , ohm, ' .p” gxoc:';elf.r1.n:tin ummtremm wglaga ,E"(':;';.h?.fh3.'wmch m "”"'”"':.,ff,';,,'T,,g'”'""”""' clmlolmawn. P.l.l. A ” t " " " l.:2.".:.:.””.'::"”.. .i.':”f..:"l?..a".? Iyron 'J' Grant 0 n on W. 3- 6-rm un Ind I W 100k W DOTNII .0 (Q 3 1. knaown thug 1. 1"??? ' D . I ' . - . CHTDOPBACTOI 2 o indomitable lplrit of the On- ., u, ' 01"! IIITIIIT ." or auda- . onournlsnuscriptofopoom . . tsrlo pioneers including the United 1” I'M : ' PM!!! I" WHA lJ0T'l'ET0WN AC 9-one-co-Q-so-tum-co. by nslelzh in existence. and that at lnumlisu of happy mommy. W, .. ,,,.,..,,,,,, ,, mm mu, tomato omn soul) Pbono ma . sol PEL i but 1 fear. loo-by m ...u.., T0 Ilww tint the loot-Hill ll!-In both. not than wul be neat fn- . H R DQANE p t - NY, . u the -upon: hegnlloa, on W l”"'l'W "I WM,I W0 most use in the may lot of 4 - . 5;, "mum ,, ml, would have Pl-miter Angus uss- am am or .9 5.,” 3.1.1.3 3.... onsursuso A000 TART! Donald of Non Dootlo. stubborn -gm wmgwkw.

I no ll. prsisnt in -full which nsulnliy costumed nomin-

big of-callus and A book Iilltlntly

us Gnu Danna ' - Home I.l'l'l"W.

sumo sum in uurnuson. 0A.- other otfloos at Illlllu.

lloatml. outline. damn. I

elm wuumuo logs. , ltsvm 1. McKl4NNA. Caf-

Ihmto st. Joh' Amino c. ommgo , lilltylllo. Uvu-pool. f:'lI'0lIllUnW"IIll! 'l'n?l-o. .

. .u.nomll .;:unlill;l.eo. . Ullhntlnli, lqmmms

, -. mania 3:: opo"3'5.'ci.i.'.'l':-5:"'

.

' l

WEI!

, .