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PAGE 24, WEDNESDAY, NOVEMBER 14, 1979 WHITBY FREE PRESS Fee Pres Emporium CaII1668-6111 w Plann'ing9 f0 move? be sure to cali e( $golLe0 Phonelý&i,;-ut c,3> ýAUTOMOBILES. FOR SALE 1974 DODGE CHALLENGER 360, 4 sp.ed, Vary good condition. $2,600. PhonOGS.006. Nov. 14, 79 1974 'DODGE DART 318. power sterlng. Radio. 314 vinyl roof. 81,000. Phono 666-1487. Nov.7, 79 77 FORD HALF TON Explorer package. Low mileage. 300 cubic In- oh.' Automatlo transmission. Ford cap. AMFM, 8-track, pow.rbooster, * O.B. Asklng 84,800. Ask for Brad. Phono 66k5328. Oct. 17.79 1973PLYMOUTH8 ESRiNG Red with blaok Interior. 318 2 barrai. Has 4 mags wth radiai. 60 sertes pioneer stero astem. Wili certify. $2,800. Phone OS&O496. Oct. 3.79 l1971 DODQE'CORONET Station wagon. 318 Automatic. SM0 or beat offer. Phono 668.9679. Oct. 3,79 1974 AMBASSADOR BROUGHM Power steering à, brakes. Air con- ditioning. Radio and cock. Good condition. Wiii cortify. Asking $1,095. Phono 06684581. Oct. 3, 79 1975 DODGE MONACO V-8. Power steering & brakes. New tires. New sxhaust system. $1,100. Phono 668- 3580. Sept. 2, 79 1973 PLYMOUTH FURY V-8. Power steerIng & brakes. Good condition. $550. Phono 668-3580. Sept. 2, 79 74 Vega Wagon automratic. $650.P hone 655-4974. Aug. 29, 79 AU ARTS 2 -.0.5 x 14 Dunlop snow tires. Used one wIntsr $30 for pair; 2 - 7.75 x 14 snows on rime $15 for pair; 1 Crat. temans ges lawn mowsr. $25. Phono >Nov. 14, 79 POLYESTER SNOW TIRES with tho rim& for Chevette or AcadIan. Used 1 year. $110. Oeil aftor 600 p.m.661> 8154. Oct. 31. 79 RECTATINAL .EILES 7 FI 1:950 SUZUKII 1,200 kiiomotres. Nover uaed thîs year. Complote wlth endurable pente & boots and aiso helmet. $1,000. Phonoe6682113. Nov. 7, 79 440 SKI-DO(> Varytesat. %Us0o i seiseons. 1,250 mles. Lîke now. $575 or boet off or. Phono 66>5155. Oct. 31, 79 MOTORCYCLE 1 979 PE175. 2,000 ICLM. Ported & poishod. Fox shocks. Air fors and Bell, Moto 3 helmet. AskIng $1,800. Phone enytIme attor 4 P.m.66715 Sept. 26. 79 VAMAHA i r 115 In.good condi- REEL TO REEL Panasonlo seteroo, tape recorder.' Usa It aiono or with tuner amplifier. Quantity of tape# petch corde $175; Singer Zig Zeg eewing machine In portable case. New condition $150. Phonoe6661690 affer 6 p.m. Nov. 14, 79 BOYS Black Panther Beuer sMates. Size S. $2. Phonoe6681063. Nov. 14, 79 UNDERWOOD Manuel off ict typewrittr. Excellent condition. Great Chrstmas gift for the studont $150. Phono 668.1076. Nov. 14, 79 LADIE'S wintor coat. Green with rip. ped linIng. Sizo 36M3; $15; Mens rilp. ped linîna 'for coat. Sire 38W40 $15. Phono 668.7595. Nov. 14, 79 DUNCAN, PHYFE dIning table, drop lotf. Noode rofinlshing. $100 or wIll trsd0 for socretario's dosk. Phono 6684151. Nov. 14. ?Q ELDEGAS base gultar (eioctric). Guitar case. Amplifier. Al iIn good condition. Asking $375 for package. Oeil 668.6297 ater 4 p.m. Nov. 14, 79 AMERICAN baby carniage $50; Ger- man a trolier wlth boit suspension $40; baby crib $25; convertible baby carnlage/car bed $20. Phone 683-1574. Nov. 14, 79 CHESTERFIELD and two chairs $125 or blet offer. Phone 6685554. Nov. 7,79 LARGE 3 SEATER Chesterfied. Ruet vOlvet with matching pattern chair. Excellent condition. $50 or beet of- for. Phono 725-9973. Nov. 7, 79 40 SQ.. YARDS of, white sheg car- petlng with underpedding. $250. Oel affer 5p.m.O68.127. Nov. 7, 79 BOYS 10 'SPEED BIKE Good con- dition $55; 1 pair, sîzo 5 Teck skates $10; 1 pair sire 5 Lange skates. Used 1 sesson $25. Phono 655-4495.* Nov. 7, 79 1 CHESTERFIELD wth metching chair. Derk blue colour. Sultablo for roc. room or cottage $50. Phonoe683- 3764 after 5:00 p.m. or woekonds. Oct. 31, 79 3 SPEED BIKE Liko new. Perfect Chrstmas gift. M5. Phono 576&5281. Oct. 24, 79 CHOCOLATE BROWN Suodo, full. length coat. Full p lie. linIng. Fur coller. Sire 18, wom 2'/a monthe. New sire nedced. Phonoe ftior 4. 661k1235. Oct. 24, 79 BROWN NYLON DROCADE chester- fleid & chair. Excellent condition. $28. PhoneoU8423. Oct. 24, 79 1 BROWN PERSIAN LAMD COAT with peari mink coller, sire 18.20. Uke new, used only e fow trmes. PuIce $400 or blet offor. Phono 668-4368. Oct. 24, 79 DEDROOM SET $150; baby crib $20; walker $2;, bottie wermor $3; training bike $2M baby car bed $5; pony waikor $10; room divider $20; heevy duty f loor polisher $5; loctric kit. 1~ Emporium -Ads wiII -only be accepted subject ta the followingCond>ilions," Blessed.Is 'the man, that walketh flot ln thé c.ounsel of the ungodly, nor standeth ln the way of sinners nor sitteth In the Seat of the scornful. But his dellght l8 In the law of the Lord; and ln his law doth he meditate day and night. And he shail be like a tree planted by the rny- ers of water, that brin g eth forth. his-fruit ln h?;s season; his leaf also shallflot wither; and whatsoever he doeth shail prosper. The ungodly are flot so: but are like the chaf f which the wind driveth away. Therefore the ungodly shallflot stand in the judgement, non 'sinners in the congregation of the righteous., For. the. Lord knoweth the way of the right- eous: but the way of the ungodly shall pen- ish. Psalm 1 DOLLAR SEnSE 2 CAPTAINIS CHAIRS red crushed velvet, swlvei bases, 8225 à pair Btyrofoom van cooler, new $40; bed, box spdng & mettress 39' $50; Emer- son console wainut 86" long A-M with gerard changer $100; Antique white treie &sewing machIne $60, Meonllo AM-FM tuner 845; Intonior wooden door 30 x 78 x 1 318 $2. 'R»»o728-2327. oct. 17. 79 1 PIEAE READ When the advertlsedi item-is 501d, dispose of, or unavailable for whateven neason, the Item wili bo deemed to have been sold and a commission wiil be charged based On THIE ADVERTISED PRICE as illlustrated below, rogandiess, If 'price Is'stated wîth'"bost offer"'. If the Item Is NOT SOLD, or disposed 0f, the ad wili be run for 3 MONTHS and a MINIMUM CHARGE of $3.00 wili apply. Ail advertlsements must be piaced on an exclusive basis wlth the, WHITBY FREE PRESS and run at least onie month If flot sold.' RATES (If article is sold]: 5% of advertised prîce Up to $400,00 2% of balance over $400,00 EXAMPLE: Sold Item *dvortisod for $12000 .commission due $6.00 1 minimum charge Is $3.001 Pveoadvertislng onlyt Please notif y us if you find a retaîller listed as a private edvertiser. Pîcaise notîf y' the Whîtby Fnee Press immediately whe'n Item is sold so that we may deipte Itf from the following Issues. Allads flot fîtting the Emrpv.rium guldelines will be treated andi c hargeci pen week as regular ciassifîed ads on a pre pald basis such as. services, heip wanted,'clothlng, real estate, and personal message type ads, or ads not quotlng price or quantlty: Pnivate ciasslfied ads may appear ln the Emporium section under eppropriate headîngs. 'tin ndoubt, celi 668-6111 MAIL ADS TO: FREE PRESS EMPORIUM P.O. Box 206, Whitby, Li-N 5S1 OR DELIVER TO: 131 Brock St. N., Whitby THE DEADLINE FOR EMPORIUM ADS ISTHE FRIDAY PREVIOUS TO PUBLICATION AT NOON. CCM BOYS BIKE $50. COeilter,6 p.mr. 655-3282. Oct. 17,79 2 GASOLINE LAWN MOWERS In working condition. $25 ech or blet offor. 668.7511 acherSô p.m.1 Oct. 17,79 CRUSHED VELVET couch, gray, tuxodo style. 5 yeors old. $1 10. Phono < 66&1075, after6 p.m. Oct. 17,79 ELECTROHOME console steoo with AM-FM eutometlc record changer, 11- tract recorder & playor, walnut cabinet. Aeklng $225. Oeil 668.114ë. Oct. 3,79 2 VELVET SWIVEL ROCKER CHAIRS. Fiat base. Boaring swlvei. 1 red, 1_ ruat. As new. $150 each. Phono 688- Sept. 28,79 BABY GOODSý package deai. In- cludes: Silver Cos carnlage, etroilon, joiiy jumper, toddior seat, beck carrier rocker lounge chair & othors. Ali ln A- l Condition. $200. Phonoe668.3794. Sept. 28, 79 FOR SALE Purpie rug _.& dispos, suitabie for roc. room. Asklng $300 or boot offer for both. Phono684618. Sept. 26, 79' USED DOORS (1) 34" x 82 extl. mahogany slab - $30 (2) 321, x 60 ext. coder wlth wlndow S30 (3) 34", x 821 ext. mahogany with window $30 (4) 32"- x 80" acreen door $25 (5) 34", x 82" scroon doon $25 (6) 32" x 80 screef door $25; French prov. cherry wood coffe.eand end table $80; 2 aiuminum storm windows 321- x 55% I 810 ech; singie slnk 810; 24" white range hood 815; erborite circuler cof- tee table $15; coffee coloured polo lemp $20 red thermaigerd bldroomn drapes $20; unlined drapes for chiid's room, Ilght brown & animai pettem '$10. Phono 668-.486 Sept. 26, 79 1 KIMBELL ORGAN. Like new 3.4 yrs. old. $1,000, Cail 655 3022. cipt. 19, 79. APPLIANCES Viking washer spin dryer, avocado, excellent condition $175. Rifle, 22 cal. Semi automnatic, with case, excellent $85. Phone 655-4053. Sept. '19, 79 BOY'S SIZE 1 CCM Tacks hockey skates $20; Boy's blue hockey pants. Waist size 24 26 $10. Telephone 668-5227. Sept. 12/79 TELETAIMMENT TV GAME, WITH GAMES, UKE NEW, USED VERY UJT. TLE. Prie4M. Phone 66«659 Sept. 12, 79 CHESTERFIELD with 1 matchlng chair,$120; 1 non matching chair $40. Suliablo for bigornent or cottage.' Ciii 668-.088 Sept. 12, 79 BOYS 3.SPEED redlng bicycle $55; girl'e 20" whool bicycle $40; 4 newiy uphoisered swlvoi ktchen chaire $75; Muite spoed- roei to roei tape recorder $150; Antique condiment set $20; Occesionai tablo 815; Prose glass diehe $5;,Oernlvel vase $15; Old hend ringer $20. Phono 5794929. Sept. 12,79 PDL2 And Universe 23 channel side.band CB set. $250. for both. Tires F775- 14's glass beited, 2 summer 8 2 winter $80. Mahogany china cabinet. Best offert Phone 668-3876. Sept. 12, 79 FLUORESCENT DESK lamp $4; 2 bldroom cupboard doors $3 ech; 16 motel cupboerd door hindos and han- dies 25 cents oach. CO 66.965 Sept. 5, 79 FULL LENGTH LEATHER coat Fur collar. Brown/red colour. Worn very littie. 2 years oid. $320 new. Asking $150. Size 10. Phone 668-7613.' Sept 5, 79 AQUARIUM 15 gai. wlth canape, ail accessorles, lion stand and fish. Ex- cellent condition. Ask for John $90. Phono 688-9165. Sept. 5,79 H)ovE=R WASHER' spin dryer. In good working order $100; Childrens car seats - one GM infant seat, two Ford safe- ty seats $15 ea. Phone 655.4045. Sept. 5, 79 CHESTERFIELD SUITE buiii for the big ffian in mid. New $1,400. Will seil $800; set of coffee table & end table. Solid maple $100 for the set; 3 lac. bedroomn suite $175; kitchen suite -5 pc. chrome suite $75. Best offer wili be accepted on any of the above items. Phone 668-3164. Aug. 29, 79 OTOPATS 2.155lIN Michelin Radiai Tires. 4 boit pattei. Uke new. Asking M6 foi the pair. Caeil 668S.061 Oct. 17, 79 -w I i i .- 1. The Most Famous Sasket mn the Wat1d* It's hard to believe it, but Canada's tax laws actually tend io encourage. some couples to get -div- orced. The owners of small businesses .who -would rather flot turn them into companies, or profession -als such as doctors, dentists, architects and vterinarians would find it profitable to divorce their spouses be- fore hiring them as employees - The Iaws date, back to the early days of the graduated Generai financial advice by mnibers of the Institute of Chartered Accountants of Ontario. income tax. The graduated system means that the more money a person earns, the higber the per- centage of income is paid in tax. It seemed logical to many businessmen to circumvent the higher tax by "hiring" their spouses, thus splitting the income, and splitting the tax between them at a lower rate. This led to a tax law that states that any money a boss pays to a spouse is taxed as if it was part of the income of the boss. Later, bosses found they could circumvent this ride by incorporating the busin- ess. Since no one is the spouse of a corporation, the law could not apply. Then 'came the doctrine of <reasonableness". The tax department ruled that 'the corporation could 'not pay the wife of a president more, than it would, pay a complet«e stranger perfo.rm- ing the samne duties., That seems fair; s0 fair, in fact, that it's a wonder it is not applied to business- men who choose flot to incorporate, or to profess- ionals._who are forbidden to incorporate. Such a person, earning $60,000 a year, who re- places his $15,000-a-year secretary with his spouse, actually winds up paying bis spouse nothing,,,and losing $200 on top of that!' Example: The husband earns $60,000 -'a year. A secretary who earns $15,000 a year leaves, and is replaoed by the wife. The wife pays $3,000 a year for- day care of their two children, and incurs another 34,000 a -year in expenses on such items as clothes, transportation, a housekeeper, etc.1, Out-of-pocket expenses thus amount to $7,000. The husband pays tax -on ber. salary as if it was bis own, and that costs 38,200. Net resuit: A 1200 Ioss. On the other hand, if they divorced before the wife went to work for her husband, the tax savings would be handsome - about 35,7008a year! It's a silly situationl. There is no reason why' a couple who work together should flot profit together. 1Mr. Shaughnesasy ie wi!h G. H. Ward & Partnerg, Cgbourg. 1~ Income tax Iaw tends to, encourage divorce By Donald Shaughnessy, CA