. they would receive

‘enters din! r 1*» .0

PAGE FOUR

THE GUARDIAN, UHAKLOTTETOWN

DECEMBER 1s. m.

.THE GUARDIAN

Morning Dally (Founded in i591) Authorised an Second Cbtlll stall. Pout Offloe Department, Ottawa.

The lelnnd (lunrdlun Publishing Co. ldltor and blnrraglng Director, J. B. Burnett. Annotate Editor, Frnnls Walker.

"The Sir : ‘ Memory is Weaker Than the Weakest lnk."

CHARLOTTETOWN, MONDAY. DEC. 13, 194B

lliii Age Pensions

A Canadian Press dispatch from Ottawa intimates that the Government is preparing a revised old age pensions scheme for presen- tation to Parliament at the coming session. No Information is available as to the probable scope of this measure, except that it will likely be bas- Id on the contributory principle.

Canada's Oyd Age Pensions Act was pass- ed in I927 and most of the Provinces have been administering it for l5 or 20 years. As originally framed this statute was costly to the tax-payer and of little benefit to the pensioner. The pay- ments were so small that they have had to be increased by both the Dominion and Provincial authorities to make them at all worth while. Another objection to the existing ~plan is that under its provisions payments only begin to be made to pensioners after they have reached the age of 70 years. Another very objectionable fea- ture of the present scheme is the "means test," which has been criticised as unnecessary, un- fair, humiliating, and unevenly applied.

There is no policy difference between the Government and Opposition over the need of a revised, workable, acceptable and rational old age pensions plan. At the recent Progressive Conservative Convention the abolition of the means test, reduction of the qualifying age from 70 to 65 years, and an increased monthly al- lowance to pensioners were unanimously ap- proved. The Liberol Convention, which had pre- viously met, adopted a resolution which did not vary in substance from that which loter become port of the Progressive Conservative platform. It may be assumed, therefore, that there will be little, if any, opposition to the measure the Government now has in ha-nd, if it is actually preparing such a measure for submission to the House during the coming winter.

Tariffs Too High

From the once-high tariff stronghold of Ontario comes a strong protest against existing tariff barriers, voiced by the Toronto Financial Post. Our foreign trade, says the Post, aside from I most gratifying increase in exports to the United States, presents an alarming picture. Even to the United Kingdom and other coun- tries temporarily subsidized by Washington's ERP, our exports ore slipping. To the others the decline from a year ago has been drastic. An alert and fully functioning Tariff Board, it is suggested, could be of material assistance in correcting this situation. It should be able to furnish invaluable advice to Parliament regard- ing desirable tariff adjustment by ourselves and our customers.

And with the United States, too, a new move in further elimination of trade barriers is essential. There has been a decline in the average U. S. tariff level on dutiable goods from 53.2 per cent in I930 (Hawley-Smoot) to l5.3 per cent when the Geneva Agreements came into force at the beginning of this year. This, the U. S. Chamber of Commerce contends, makes "the United States one of the lower-tariff coun- tries of the world." But there is still ample room for further improvement.

Not only do present U. S. tariffs make it impossible for full processing here of goods of Canadian origin which the United States must buy-fine’ papers and metals are two outstand- ing examples - but invisible tariff measures, suc-h as quotas, quarantines, exaggerated volu- ations and plain red tape, present on unneces- sary but most effective bairier.

illaioheren’s Recovery

When the history of Europe's recovery from the material damage wrought by World War ll is written what happened on Walcheren Island will probably appear only as an episode. Wal- cheren is about twenty miles long and ten miles wide with a pre-war population of 70,000, much smaller than a number of places which were reduced to rubble. But if Walcheren’s story is relegated to a footnote it will be none the less heroic, for it includes not only the erasing of damage done by steel and explosives but by water, Just four years ago the Allies decided that if the Germans were to be thrown out and the road to Antwerp opened the dikes which had protected the island since the twelfth cen- tury would have to be blasted. Bombing planes tore huge gaps, one of them nearly three-quar- ters of a mile wide, through which the sea pour- ed and on which rode amphibious craft of the British and Royal Marines to a landing as costly as those at Tarowa and Dieppe. in all 38,000 acres of what had been some of Holland's rich- est farming land were inundated and many vil- lages which had escaped shells and bombs were partially i submerged. r

In I945, when the damage to Walcheren was assayed, it was estimated that it would take seven to nine years to restore the dikes and cigar the salt from the soil. That estimate, however, did not take sufficiently into account the spirit of the people or the material help from the Allied Powers. When the sea swept in but a small minority of the inhabitants refused to leave their homes and were on hand to join the fight for rehabili- tation. The Allies supplied needed equipment, “gggiqlly the cement "beetles" used as break- docks in the Normandy landing and upping the dikes. Thus, barely three ' Ii Oohtolly started, the Nether-

i?’ s‘

lands government can announce that Walcheren is virtually back to pre-war condition. All but 1,000 of its submerged acres have been return- ed to production and this year produced normal crops; all dikes have been repaired, waterways cleared of obstructions, new roads built and rail- road service fully restored. A national campaign to "plant a tree in Walcheren" brought thou- sands of young trees to replace the old ones that the sea had killed. Flushing, the island's most important city, still suffers a housing short- age but in that it is no worse off than many places which never heard a bomb or shell. Wol- cheren's is an inspiring story.

EDI I URIAL NOTES

Her Royal Highness the Duchess of Kent, born this date I905.

Ir

lt is sincerely to be desired that Federal public life is not to develop into scrapper ex- hibitionism, the ascendancy of muscle over mind,

and abuse over argument. ‘l’ O O

The Provincial Government is in the lime- light once more as a record breaker. This time In obtaining better terms on a bond issue than any other province, Maritime or otherwise.

O i I O

The increase in automobile collision irr- surance rates to take eflect Jan. I, makes it abundantly clear how all must pay for the core- lessness of a few. Motorists should bear in mind that preventing dangerous driving means money in their own pocket.‘

The terms of Confederation agreed upon Saturday will presumably be those under which the Old Colony will become the Tenth Province. The delegates presumably had the full confi- dence of their respective governments and cer- toinly the Parliament of the United Kingdom will not see fit to make any changes.

fl * i I

Between now and Christmas Eve great num- bers of people will be coming to the city to do their shopping. it would be a real expression of the Christmas spirit if business men mode a point of keeping their cars off congested shop- ping district parking space for the next two

weeks.

fi O

On the principle that a thing of beauty is a joy forever, the Women's Institute are to be congratulated and encouraged on their en- tcrprise and initiative in entering "The Better Form House Competition." Albany, with the energetic, Mrs. Earl Boulter as secretary, tops the list of winners this year. Who will carry off the honour a year hence?

fi fi *

The adoption on Friday by the Assembly

iof the United Notions of o declaration of hu-

man rights is a long step towards a better life for mankind. That it is for from a complete solution is obvious from even Canada's attitude. The Canadian delegates abstained from vot- ing while the measure was in committee be- cause many of the subjects covered ore not within the Dominion's field. ' O O I O’

Canadian Ambassador in Washington Hume Wrong has told Americans that Canadians know a great deal more about the United States than Americans know about Canada. "lif Canadians," ho said, "modo o nuisance of themselves, per- haps a good deal more would become known a- bout what goes on in my native country," which is another way of putting the late Premier Leo's maxim that it is the squeaking wheel that gets

the grease.

I O Q O

Timely in view of the Dominion-Provincial negotiations on trans-Canada highway policy taking place at Ottawa this week is the article on Island transportation claims by Prof. Frank MaclQinnon, of Carleton College, Ottawa, the first port of which appears in today's Guardian. The concluding part will appear tomorrow. Prof. MocKinnon is an authority on Prince Edward Island history and his article is well worth study- ing and preserving for future reference.

i i i‘

The statement issued by Mr. R. E. Mutch on the ferry situation on the east end of the Island is statesmanlike, being both informative and constructive, There is a great future for the Province if his views and recommendations are taken under review by the powers-that-be and acted upon. We have reached a critical period in our history, and must push forward and prosper or be inactive and retrograde. With Newfoundland in the Dominion as the Tenth Province we must look to our laurels.

I Q O

Dr. Samuel Johnson, English man of letters, died this date I784. His greatest work Lives of the Poets. He belongs to the "correct" school of writers and critics; he deprecotes Milton's freedom of prosody; he objects to the Roman- tic Movement; yet is a great critic in spite of his "correctness." The Vanity of Human Wishes is not great poetry; it is too correct, too scholar- ly. The novel Rasseslas foils in character de- lineotion; nominally i-t is a tale, in reality it is o book of wisdom and literary criticism: "The hue Genius is a mind of large general pow- ers, accidently determined to some patricular direction."

¥ ¥ I

Canada's profitable Christmas tree business will never be o threat to our forest resources if proper cutting methods are employed, reports the Canadian Forestry Association. The props: selective cutting of-young trees may serve as a beneficial thinning of the forest stand. At the some time, indiscriminate cutting of Christmas trees or the practice of felling large trees to cbtoin a well-rounded top should be discouraged. The best trees comes from old pastures where they have been seeded in a scattered stand, and have had room to grow broad attire base, tapor- ing to a bushy point. inexperienced and ir- responsible partics are largely to blame for

abusive cutting methods. s

PUBLIC FORUM

This column la open to the discussion by correspondents of queltlona a! intereat. The Guardian doee not neoeaen-r- ily endorse the opinion of correspondent;

d>

LONGEVITY CANDIDATES

Sun-I would like to add to your longevity column the name of Mrs_ John Kllbrlde who was 9'! ln October and Ls stlll going strong and is able to do all her knitting as well as her shore of sewing.

I am, BLr, etc..

MRS. HAROLD BROWN Richmond RnR. O O O shy-There has appeared in Titre Guardian in the past. few weeks o number of names on the Longev- ity list. Here is another from Hampton in the person of Mr. Marcus Ferguson who has reached the grand old age of ninety-fawn Mr_ Ferguson is hale and hearty and does many ohm-es around his home, and takes long walks visit-

ing his neighbours. I am, Sir, eLc., MRS. GORDON VIILETPI‘ Hampton.

ACCOUNTANTS & INCOME TAX

5lr,—'1'he editorial column of your Dec. 10th issue carried an item which reads as follows: "The remarkable advance made by the profusion of chartered account- ant 1n this Province. us evidenced by the attendrmoe of twenty stu- dents at a recent bouquet here, is certainly due in. large measure to the requirements of the Income Wax Tax Act. One of the real advantages of being so taxed is that business men are required to have adequate accounts and aud- its. when the farmer learns to follow suit. there will be fewer farm families ruined by repented losses which go unrecognized.‘

If it. is worth while publishing it once, another printing will not. lessen the effect. and it may have come terdily to some as it did to (he writer, who has been out of town, and therefore is obliged to have e later date an this left/er to you through your Forum space, open to the publlc_

While there are no direct. and definite statements regarding the employment of a chartered ac- countant, or a firm of elmxbered accountants, the inference one would fsice, and I am not. alone in this analysis of the above quor- ed item, is that. the Income War Tax Act requires statement/s aud- ited by chartered accountants. From my reading of the Act from 1916 to the present, including ad- ditions and deletions. I have no recollection of any reference to the necessity of submitting an audited statement, svlrh the ex- ception that if such a one has been prepared then it. should be submitted with the tax return.

The Dominion and Provincial Acts do not require the employ- ment. of a chartered accountant to have the audit made that such Acts caiil for. This matter is de- aided by the by-laws. directors or shareholders. The auditor is of such choosing. The same holds good for any organization or busi- X1055.

I feel sure that. within the per- sonnel of the Taxation Depart- ment. of the Government. there has been set. up a staff capable of auditing and analyzing any state- ment. This duty they perform on all statements submitted. They nudlt the audited statement as well as the unaudited one

Many large organizations have their own accounting and audit.- lng cieplrtments, the members of which do not use the designation of "C. A." but are qualified to present any. financial statements needed or set up u. system no keep books of account.

There ls no gninsayrlng that. all lu business, including farmers, are required to keep financial records 1o satisfy the tax assessor: but who sets up the method. if any one but themselves, is their own concern. '

‘Ithere are more. many more, outstanding accountants and fin- ancial analysts that. use no degree after their names than those who do.

It is not my desire in writing this to suggest that. you singled out one group for commendation, so f ask you to give publication to this letter which carries on from where the editorial left. ofi.

Nothing written here is intended to encourage anything lax in the matter of statements or records for tax return purposes, which would seem to be the only ones to vrhlch attention is drawn.

I am. Sir, etc, P_ C. POPE.

FAR-M FLOOR. PfllClfl

Sin-I am unconditionally in favor of the price-floor idea oe- lng applied to most of the basic farm commodities. The teohruaue is beyond my economic reach, but should be not. beyond the wit. of our economic and political lead- ers. The one point. on which I would like to see the pricing me- chanism built would be. that. it. should have on equitable (and continuing) relationship to the general index and the cost of the things tho farmer buys from Canadian factories, mills and stores?

T1118. ll. seems to me. would be fnlr alike to the final corsaurner and to the prlausry products‘- nnd anything that. advantages those two major groups of the population should be good for Canada?

While I've my pen in hand. may I say that 1 was keenly in- terested in the following para- graph among your Editorial Notes: "The Hon. Tom Williams. British Minister of Agriculture and Fish- eries now vlsitlnp-thls country and m» lhflterl Ellie's. bombs our

a ,~.,,_, f

THE‘! snu. cm “vmre m k

..*'.*.-

that tzhe value of agricultural pro- ducts 1n Great Britain l.s still higher than that of all Canada. and lb ls hoped to increase it a further fifty peo- oent. The fig- ures an anything but discourag- ing for Canadians as they indic- ate the enormous development. that. is still possible here."

I concur. Good luck to the British farmer, who has given a 20th Century example of the old principle that everything well." 0n hand I would be interested to know if that. term "the value of agriculture: products in Great. Britain" includes-or excludes- the immense food subsidy pay- ment; out of the British treasury, in the mlerests of keeping down the price of food to the man-in- Lhe-su-eet? These, es doubtless you know. are in the vicinity of $1,315,000.000 1h 1947-48-2. sum equal to the total net cash lnoome of Canada's farmers in that. same year;

I sm. Sir, etc, READER.

Independent Newspapers (Post. Record, Sydney)

In fairing over yesterday publication of 'I'he Evening Tele- gram of Toronto, Mr. George Mc- Cullagh, who had purchased it a few days

politics but. it “would not be wor- thy of itself or public confidence if it. pennltted a neutral or indif- ferent attitude to interfere with public duty." In his first-page

announcement to the public Mr. McCuliag-h added that. The Tele- fair

gram would seek lo give treatment to all parties in the discussion of political issues. l-low-

ever it would exercise its right. to

freedom of expression "In accord- ance with the interests of the community or the nation. as it sees them". This is o fair and in- telligent outline of the editorial

functions of a dolly newspaper. seeks to

which professes and maintain independence and aloof- ness from organized political part-

ies. It is right. to add that it is des-

also a reasonably accurate cription of The Toronto Telegram

as it has been conducted since its establishment by the lobe John

Ross Robertson more than enty-tnvo years ego.

There are more than one huh- dred daily newspapers in Canada, and it is interesting to note that almost a sixth of these. or sixteen in all, are printed in the Maritime Provinces. There are probably not more than n dozen of these more than hundred publications, if indeed

80V -

there are as many as that, which to any political party. This does not mean Canada's

acknowledge allegiance

of are neutral in

that the majority daily newspapers

their attitude to the political parties and public issues with which those parties are concerned. As Mr. McCullogh very properly points out there fan distinct rill‘

ference between independence and

neutrality; and 1t must be admit- ted that. very few Canadian daily newspapers can be accused neutrality. Independence in application to o newspaper pub- llcation means that it. is not the

organ of any political party, that.

it. doee not accept dictation from

any group of politicians, whether

they be in office or in opposition. but. that it clerlm: the right at. all Limes to entertain and give ex- pression to its own Oplnlone on the public issues of the day. The

newspaper that does less than this

may serve some good purpose or other for the nation at. large. but

it certainly contributes nothing to

the moulding of political opinion or lhe shaping of public policy. Another point Mr. McCuliagh

makes in his publisher's foreword

is that while u newspaper's edit-

orial ophlone are its own it owes e duty to itself and its readers to

give feis- treetment to all parties in the discussion of political ls-

sues. There was e time when at least three-fourths of the newspa-

pers in Canada were the acknow-

ledged partisan organs of cne or

the other of the historical pom- icel parties and when most. than did not sample to mix pol- itical comment end party propa-

ganda with the news it published from day to dey. thus following ll

W"!!! ma more ouleotlonnble

“necessity does the other

the

previously, announced that it. would be independent in

published

0119

Ol’ 'lLs

of

inc?

AN ODE FOB BEN JONSON

Ah. Heal

Saw how or when

Shall we, thy guesta,

Meet. at. those lyric feutl

Made at the Sun,

The Dog. the ‘Prlpple Tun: Where we such clusters had

As mode us nobly wild. not med! And yet each verse of thine Outdfd the meat. outdid the flolic

wine.

My Ben!

0: come age-in.

Or send to ua ,

Thy wit’: greet. over-plus;

But. tench us yet.

Wisely to husband it.

Lest we that talent spend.

And having once brought. to an end That precious stock. the store

Of such n wit. the world should

have no more.

-Rabert Herrick (1581-1674)

.__._Z-——-———- ,

" g>ce€>coseot>eo%eon Old Charlottetown (And I’. l. L)

_-_~_

TELLTALE STUMPb

"Three years ago. while swim- ming in the cove between Kenelng‘ ton and Faiconwood shore, I not.- lced the remains of n stump nearly nridwny between the points. secured a small piece, and later subjected n section to microscopic examination. It showed clearly the pitted cells characteristic of all conifers, and was identical with our white pine. I have noticed like remains in the sand about fifty yards from the bank to the north of the targets. These stumps show- ed the bases of the stems to be from‘three to six feet. below high water mark. We may infer that. the land has sunk at least six feet since these old trees were at their maturity.