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. KINGS Ppms Labor value is the value of something produced. Landvalue is`-the value of the`. opportunity "to produce. `We pay the land- owners for permission to use something they did not make, nor did they create the vialue attached thereto; and when they get land value for private use, they are gathering where society sows. ' - VVIULI I-IIU IGILAIIE U]. IIIBMIGLIUU Lauca. I ..-.---..-- -. . ...., WW I A tax upon products increases thecost of living and all such taxes are paid by the ultimate consumer. A tax upon land values tends to make land cheaper, as it will en- courage the best use of land now held_for speculative (purposes. Whnn Inn `on fn l-av `null unlnng fnnu When we fail to -tax land values fully, apcuumuve purpussus | we offer a premium to men to hold val- yuable land idle, thereby artificially boosting! the value of land. and raising rent; Fail- ure to tax land values fully, has the same effect as taxing labor products. It in- creases the cost of living. - Land Speculation Between the upper and the nether mill- stones of these two follies, the people are "ground down to starvation point. Produc-- ` mg as we do through our foolish a_nd wick- ed system. of taxation a perfect epidemic of land speculation, we cause withdrawal from use of very large areas of valuable land, thereby reducing the opportunities for the employment of labor and capital and pro- ducing the industrial calamity known as hard times. ` A..A.1t2-:_I L___L3___ ,1 I__,,I _,_I.,_, LIGI ll I/llllco Artificial boosting of land values, specu- , lation is the shutting of the gates of oppor- tunity to labor and capital. The Vacant Lot ' The cursr of the race is the vacant lot, industry`; it spreads our cities unnecessarily; over a vast area, making the cost of govern- ment artificially high, and reducing the: social service to the lowest point of effi-l ciency. Vacant lots contribute nothing` to`: anyglegitimate business; they buy no fur- niture, no groceries, clothing nor any labor products; they'but`afford the owners an opportunity to-get some easy money; to 1 gather where they have not sown; in other j. words, to get something for nothing. | Tn hut lnknr vnlunn nun nu-nnnhs in. (us) VVUILIB, IJU SUI: EULIIISUUIIIS LUI. 1190111115: I To tax labor values or products, 13 to! dnve away capxtal and to dlscourage 1n-j glustry, besides increasing the `cost `of liv- mg. C " "The single tax is theonly tax that doesi nottviolate the rights ofprivate property, concluded Mr. Brown. "Theonly tax that] takes public value for public use. The only: tax that does not create on the one hand A unju.stebu rdens.and on the other hand, privil Ieges. Public value for; public use, pri-. _ vate property for private enjoyment, is the true basis of honest taxation.- A D A u..I.....,....._ ...-- L---;-._ 1--_ AL.` I41 [LU Ulil U1 LIUIIUSII `|IUo4\'4'lUlI.. I ` A. F. A. Malcomson was boostgr for the week and his `prize, an Eversharp pencil, was won by W. A. Turner. Dear Friend:.-'- 7 - Only once in the course of years are we privileged to bring to our friends a photo- dramatic -creation of such magnificence and dramatic power as" Enemies of Wo- men, the brilliant picturization of Vicente Blasco Ibanez's famous novel. It will be shown here Monday and Tuesday, Dec.j 3 and 4.- 7 i `|.l'__._ LL__ - ...2lI!-._ .I'_lI-__ _-_ -_-_..r U uuu 2-" More than..a million dbllars was spent in. bringing to the screen this thrilling uarra-4 tive of Europe s gilded life. [;;l'\I\ll1 RlI" fY\l\I`A DH II I'\1DDQII`l` ll\\7:I` I/LVU U1 l`JUlUyU SUUUU IILUQ Lionel Barrymore as -a. pleasure loving` Prince of Russia and Alma Rubens as the most famed siren of. the. Continent. are featured among a host of screen celebrjtiea and a company of the acknowledged beaut- ies of the theatrical world. 7 A......._A. LL- 1.....I.....-......I - 13..-}- D..L..- `VB UL IILIC IILIUGIILIUGI vvuuuo `Against the background of Paris, Petro- grad, Nice,_ and the .Riviera where the drama `was photographed are staged the 1 revels and intrigues, the tragedies of the Monte Carlo gaming tables, the red course- of Russia's revolution, the echo of the bat- |_ tle-fields <':om'biningto make one of the` most absorbing narratives of screen history since The Birth of a Nation" and The Four Horsemen. s . Enemies of Women comes from suc- cessful showings in the biggest theatres of America where it was played at greatly ad- vanced 'prices.- It is a privilege to be able to show it here and we sincerely advise those who seek the truly big things of the motion picture art not to miss it. nnlu Ann nae-`AI-vnnnm; nan`-1 n:a`-:5 afar}- for $13.90 lar S1790, $13.80 3.85, $9.90 parchment 1011-` LIIUIMUIL PJUUUIU GLO HUD yd uunu Ilia Only one performance each night start- 'ing ateight-fifteen. The `moderate admis- sign price of thirty-five ceu..s will be! charg- e . ` 17-..- L_..I-. --......_ IT HAS ADVANTAG ES -Use Canadian National Railways to De- i trait `and Chicago. It is` the great inter- national double t-rack route between Cana- dian points and`gDetroit, also Chicago where connection is made for allpwestern States points and California. It is the`r'oute of `The International Limited, popularly known as the train of superior service; High-class, modern equipment, ineluding Compartment-Drawing Room Sleeping Care and 0bservation~Libr ary Sleeping `Cars makes travelling `a pleasure by The Nation- - al Way." .Get full information and geaere Vvations from any Canadian` Nationalsail. , - ' _ * A .I.Rn , n1n11_.A.nnnI!. ., . T0 `PICTURE. PATRONS Living Costs .A-__ ,_____I_..L, Very truly yours, tn... ' Mann: Very truly y_uu1u, ` The Manegetj, New Dreamland Theatre. rvm-rnmavayuvw .. , ` THE bBA RRlE `EXAMINER '.%%%%%%%%%%%%%*.%%%%%% u.| _vuu ucvc: tuuugul; W88 Excellent for obstinate `uards against appendicitis. Druggist. In Ellnvale by The Most Extraordinary Opportunity to Secure a Genuine W@ i Club Terms _ T 14 Styles to ltigl On All Styles ~ Choose From \T_%__f%_%%%%%%%%%%%%%%%%%;%% IIIQIVIVII Tit VIII? - -u--w II` -- -... -_.- There is shortly being published a record of Municipal men which will be interesting to all those who are following civic ques- ntions in -this country, entitled Municipal lWho s Who of Canada." ' l` .flVL..-....L..ul- ....nA.. nu:/nun nun]! nnf. $159` |_Wnos wno OI uanaua. Throughout Canada we can pick out the` name of a mayor who is very much inthe limelight, but as to those who are serving V their community faithfully, and this is true in the great majority of cases, we `do not know who they are. This work is being pre; pared to answer just such questions. Tim mm-1: in n verv considerable undertak- pared to Just sucn questions. ' The work is a very considerable undertak ing as there are nearly fifty thousand mun- icipal men in Canada. It will be published in chapters, the first being devoted to May- ors of Communities of one thousand or over, and this will he followed by other chapters which will include members of Councils and Officials. . in... .!..c.. :...lnAm! mill nnntnin A wnnrlnr. Ufilclals. The data included will contain a wonder- ful amo; nt of information of reference val- ue, and `as photographs of many of the principal mayors will accompany their bio- graphy the volume will have a touchof in- timacy. which would be lacking without these pictures. a 'I"l\n coma `in-Inn: b "maintained these pxctures. The same ideas will be `maintained throughout the work, which will include several chapters extending over several months. fl|I.- --L:-.:L.. .J 4&3: nod-Luna` MII::HQ1| months. The activity of this national Municipal Magazine is to be highl commended for the excellent work it is oing in an educa- tiorkal way throughout the municipalities AC .nnn:`a A USEFUL DIRECTORY ` MUNICIPAL WHO'S WHO IN CANADA .1 v I ,1 _ __A____1 IE); QIUIIIL W: of Canada. Louis Rugaomano, was drowned at New York _1n 3 vat o_w1ne when overcome by fumes of fermenting grape mash. This Club is being rapidly lled up. In -a few more days we shall have to withdraw the offer, because we positively cannot extend these privileges `to more than 25 members. JOIN NOVY! `Grasp at once this _unusual opportunity before it is too ate. ' M. Greene Music Co., Ltd. ______ _--__: : 44: -_---_4. Brunswick Style 109, in Oak .or Mahogany. with 10 double-sided Records, 20 selections. The Famous York Console Model --one of the most popular Bruns- wicks ever built - a really superb `ll&tal1'l11f).gan1;d $1.50 Per Week Unlimited Selection, Cash Prices with. l`-ime Privileges. Very Easy Weekly Payments. Relief Insurance. , Ten Days Free Trial. 10. 1mm THE HOME OF 0001) Music `Comer Elizabeth and Mary Streets, Barrie- $122.50 `RES $2.50. Per Week $4.50 Per Weel-{V The f`Tudor Console - a cabinet of extraordinary beauty, suitable for the n- est homes in the country. .In Mahogany or American \XIn1....L 1151` IA All ..-..--v....J \/I Walnut ` ..... Japrte . R,ESlDENTlAL SCHOOL FOR GIRLS 5ntario Scholarship Matriculation, Solo Singing, Music, Art, Conversational French ' emphasized. Outdoor games and sports. 1'! nl, ,, I ---r.--..-_. Health record excellent. Real Dry; Cleaning I HAVE THE ONLY DRY-CLEANING PLANT wrrum YOUR REACH, OUTSIDE THE cm 1 AM A PRACTICALTAILOR AND READY 'r_o ATTEND TO REPAIRS ON ALL CLOTHES Goods called for and delivered. PRICES REASONABLE Clea.ner,% Presser and Dyer 109 DUNLOP ST. PHONJEZZ9 \,- vwnnw . 10. Immedite Deliver}? _v_tL_.@1-A9%!169J? iretor and almer AND NIGHT St. Phone 218 W. FIRTH $310166 `For Prospectus apply to Principals m-|u-q-q The Royal Console Model - the lowest-pr_iced Console Model of distinctive design on `the market. i 1Zg1`i.`.`.'.`TT5`TTT?.'...`TT ...7.'.`1 $160.00 $2.00 Per` Week Greene Music Co. Elizabeth and Mary Sts. Barrie, Ont. - Please send me full infor- mation about the Christmas Club and a membership form Name Address v1v1-.vl':-r-e"l'De1=ivery. ..... .. 85c ....... .. $1.23 If that A- V1009 A \r- v v vvng Brunswick Style 205,! in Oak or Mahogany, with 10 double-sided Records, 20 selections. 1-1 an EA $2.00 Per 'week 'l)............n`lp Q4-"In OAK , AU DCAUL $157.50 Limited numbers. Page Seven .i1i. .I'~s74'.6 dern set of e on terms tn, NOVEMBER 29, 1923__-,5} LIVIH I [UN 15'. x_q.wAYs LL_L5)_ aw muss OF PAIN" zusm re Mixture Gas on Stomach rsoN Phone; 447W` why {It :34 ifhalra blame will relive you of skin dlueue, too--on our guarantee that Int bottle will show results or your money P licking ate a on the Cmtant. $1.00 a mo. Try D. D.` . Soap. too. Herbert G. Robertson, Druggist, Barrie. {I a $2500 property, miJs't' be sold at once, make o`er.' . . _ $2200,-I-Comfortable house, good MHAS % I u|u_y UH lUWt`l' UUVVEI DUI m BOTH upper and lower was all gasses and pozsons. Ier you never thought was Pvnnnnnf `DIV I\l\-:~|"`- `P6IUU`j\JUlIIl.'-IL UGIJVIC IIUIIBW 6\l\I\I ; garden. - $1500-Comfortab1e cottage, . easy 6 terms. A . $4000-Strict1y modern home, A1 I nnnr'nr| Country Place For Rent, good house - and garden. Houses, Forms, Business Proposi- tions and Rentals. IP`iUUU""'D|Il'lUlIl.Y IHUUULII IIUIIIC, 11 I condition. $3800-B_rick home, good grounds.` Dunlap at Mulcuter - Phone 31W I nssonvn van--urn-vwy up there is- much needless Vsuering` in the world. u-I-`Ant-uiu A IcvvIlt\ THURSDAY, _NoV1~;M13ER 29, .1923. \vI'III\'\JI'I\l\\ I I9 adjusts the cause of many diseases. and enables Nature to restore the greatest gift of a1l--good health. , `Visit `us and let us tell you `what CHIROPRACTIC 1--.. .J_._.. .2. ..LL..... Good Furnished Home For Rent. Couple of Good Houses For Rent. `pay:-an-awn.-c- wanna` ----w- v--. `shone 406 - 86- Elizabeth St. Hours: 2 to 5 p.m. and 7 to 8 p.m. ' and by appointment. A Mass of Sores -No Sleep- 3 Ulghappy D'ayms_ -n 5`. ll-- f\-unsung llnuu-:1 A Dunn iron: GVIIVQO awn --vv w-u---.~.v Barri; Solicits the patronage of the people of `Allandale and vicinity ` GRADUATE CHIROPRACTORS .Gowan St. : Phone 202 REAL [ESTATE MAN write: Mn. Orange Hervey of Danville. Quebec. 8.. R. 8. `I doctored with doc- tors until the ret of May. Then i ot e_ bottle of D; D. D. AT ONCE MY AC! 60'!` BETTER. I need halt a bottle only end have been entirely well ever Iince. ' not lee it half a bottle relieve rlt t I I ml '3-. .`."1S'fx`;.`-&?s`2. .}J `..`."' THE ALLANDALE LIVERY STABLE Saddle Horses Certing and General H. A.`nEnnv n.A.uunv 5 -- Mercantile Fires dequately L insured. ver your risk. 'i'eaming _ at reasonable rates Wby It Jaz-yes coal- R. C. DICKEY -_" _'`V ` -'-`- y - -w----vv v~- -- Sole Aent fo_r HECLA FURNAKZES. % Phone 531 . Oice, 1M0-12` Owen_St.~ A. Plumber and eater ..-`..... . nu `n-5'11; INT` FROM CHILDHOOD scientiucauy planned. 1: us we rlgul. am: for the heating capacity. The cold air balances the No heat is lost in friction. M HESE savings are considerable. Owners of Heclo Pipeleu furnaces claim they cave from 25 to 50 per cent. An every- year economy good for the rest of you:-`lifetime. . ` Patented I -`USED JOINTS make 3: 3`E"`5'j,f_ "`N;`Vn:f,';;', this nvotem bl-oof I!l`.l'|lt lenln 2---- u- _....n_,., ___ ,_g, .,_n._ imoneed ff,` 0",; DA N, ',,;;;;;"., chi t ` oof agatmt lulu f- .11., .e:.'. .'...'a'.`..`Zf S:`.'.'_' -`i'.`. .."'.`.".`.`.`?E.`.`.`. . ....:`f T uni uyuu-an ptu lot can or dust. rine. buckthorn bark. etd., dlerika. `helps any case gas h in TEN minutes. Most only on lower bowel but IH Ilnnnn nnrl l......-.. v-----wu -,-_v _ -- has done for others. ya.-.- CHIROPRACTIC 1.... ....u.... -4? vusnlnvv SEE ME 5; _l_I_g Kg Estimate ..,.,:.. ...~- The-Hecla Pipelees Furnace has all the big features `of the famous Hecla, Furnace. ` - - - `1) It Has U13 DJ-Q1-`41-4`1\ll;lDL'4.lJ J'uyu\-. This invention gives the Hecla three times-` the radiating surface of the ordinary furnace. That means more heat-'-less fuel. , At least one ton saved out of seven. - - (1) 1: has the STEEL-RIBBED Fifepot. 'N.: invnnnn gives the Hecla (2) It has the big CIRCULAR Waterpan that keeps the airmellow. You feel warmer at 65 degrees when the air is moist than at 70 `degrees when the air is dry. Hecla warmth is healthful and economical. * (3) 'rhe`m-gister or the Hecla Pipeless is scientically planned. It is the right size 1.... oh- `1nafh1Ir nnnnnifv The cold air 3 Specialty MA'r1oy_ BUREAU $10 ALOT TAXES ! ENOUGH IN BARR]!-2; `Apo`st1e of Singfe Tax Tells? I How Easily he Would A | Finance Town. of Single Taxwaa given to members of the An interesting exposition of- the doctrines Barrie Kiwanis Club at. their weekly. lunch- eon last Friday. The speaker was James R. Brown, president of the Manhattan Single Tax Club of New York City. Mr. Brown showed himself well posted on his subject and even though his hearers did not neces-' sarily agree with him, they found him cle- cidedly entertaining. Hehas a readyfund of humor and his illustrationsand similes evoked `many a smile. `For example." re- ferring to the manner in which taxation `laws are patched up -and amended. Mr. Brown remarked: The average legislator has aboutas. much knowledge of the econ- omic laws of taxation as a- bull pup has of a Greek lexicon." ` ' l 1 I , _1,,_,_ _E ..___.. u unuyn Iv nnnnnn -u There was a. large attendance of `_mem'- bers and visitors and the speaker was in-' ltroducedby Kiwanian Ernest Drury. ' i 1 ' `You need not laugh at the.man who; bought an eight-day cloc_l_< and wound It up every day for twenty years. then discov-i or ered it was an eight day clock." remarked] _thespeake`r on opening. Nor do you need to go tothe theatre in order to get aklaugh. Just step down to the tax office andafter you have made a thorough survey` of our methods of doing businws there. if you have any sense of humor. you will go out back of the town hall and laugh your head off. In our present tax system we charge `a man for what the town does for him according to the value of services the town does NOT render him. If you buildva house you pay the builder but the town charges you just the same asiflthe town built it." I As He Sees It In Barrie Barrie every year .punishes industry by afine or tax amounting to about $130,000 and then, to add to the sum of its follies, it gives to landowners as a reward for idle- name: in flan fnrm (If `End \/alum. It gives to lanuowners as u rewcuu nu: sum` ness, in the form of land values, public property to the extent of about $77,500. This enormous premium on idleness, results in the boosting of land values beyond the ability of labor and capital to pay the tri- bute. Barrie requires about $199,117 this year for all purposes. Your land area is 2,500 acres and allowing for streets,- there are therefore. about 30.000 lots 25 x 100. An average tax of 810.00 per lot would yield $300,000. And ..this without taking one cent of private property, nor adding one cent to the costof living. This tax would grade in apportionment between your dear- est lot said to be worth $8,000, or more, and your cheapest lot `worth $25.00, or,` if you were to abolish all taxes on im- provements and personal property and levy a,5 per cent. tax on yourland values, the dear` lot would pay $400'.00,`improved or unimproved, and the cheapest lot would pay $1.25, improved or unimproved. Users of land would benefit, non-users would have to becomegworkers and producers. If you allow in this town '5 lots to each family for all purposes, you would `need 1 only 10,000 lots, leaving some 20,000,lots ` idle and vacant, all of which are entitled to and get more or less social service and ad- 'vantage, but do not pay the full cost there- i of. What they do not pay is unjustly . loaded on to improvements.", i Importanceof Taxation A . ` Taxation is the most important thing in civilized life, continued the speaker. How we raise public revenue has a greater in- fluence for good or evil in human society than anything else we do individually or collectively; it is the omnipotent hand that_ opens or closes the door of opportunity. `It can give food to the hungry, clothing to the naked, shelter to the outcast, or it can and does take property from the industri- ous,` and comforts from the thrifty. It can turn hell into heaven or heaven into L_II can, hell. The power to tax is `the supreme power of the whole people. It is the power to cre- 'ate; it is thepower to destroy. The right use of this great power will make the desert bloom like 9. garden; the wrong use [is to lay wastethe garden unto a desert. bf suffegers vouch 'ef obtained from We can encourage industry, help de- velopment -and stimulate progress, or we .can do as we now do--punish thrift, give-a premium on idleness, strangle industry. de- stroy progress and lay waste the natural opportunities of labor and capital. The im- portant thing about taxation. is the inci-- dence. Taxes that fall upon labor values restrict production and increase .the cost of living. Taxes that fall on land values open up opportunities to labor and capital. raise wages and interest andlower ground rent. ` IIIIO. no cutting up or In 1 Only a small cellar and lo ::~..-.c`; ,,*.J.-.W.By=:e`Al ,. r,}'i.~~..d.. -.._--... .22. ..;.a.`.`::*.V TaxationPays For Social Service Taxation is payment for social Service. I Honesty inutaxation requires the commun- . ity.to charge for what it does for the c.t- lizen, but not to charge the citizen for what V _'the citizen does for himself. Our present - system of taxation is simply confusion worse confounded. Our tax lists are but collec- tions of. guesses from topto bottom and in-' valve the crimes of grand and petit larceny. Ta sunk bin: nihqnn n` his nu-ivntn nrn. vuxvc Iauu uluu Ul 51`-ILIU. ouu pcuu anuacugo We rob the citizen of his private pro- rob -society of socialproperty when we fail to take.for social use all land values. We raise social" revenue by taking from every man who can show tangible evidence that he has done something `for himself. and at the same time-we give millions every year of social value to _those who cannot show that they have rendered any service what- _ever to themselves or tosociety. . a Land Values, the True Measure` The only and the true measure of the valu\_ of social presence and service to a `citizen, is the value of the land of which he has exclusive possession. Land value spective and independent of the improve- ments thereon and reflects, not personal ef-- fort and production, but social presence and social activities. A large city with modern utilities, will have much land val- |ue. A small village with few and poor pub- [lic utilities, will have little land value. 7 I ' A" nnn:n` nnbicyilnn nrn ms!-`lmu-ml nl- nnnn perty when we tax labor products and we ' is the value that attaches to land, irre,-' `Ill; uUIlIIIlC, Will UHVU LIUIIII7 Iauu Vl1luUu All social activities are reflected at once `in an increased value of land, not in the lincreased value of the buildings or personal property. When, for_instance, we change from` a low-pressure water system to .a high-pressure system, the lots of the town, vacant as well as improved,_ increase in value because of the. change, but the. build`. ingsdo not. In fact, the tendency would be for the buildings to decrease in value with the falling of insurance rates. T.n'knou `yahoo :: flu: 1rn`un A` ar\r|nnf`\:v|tu lwne 65