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‘*Receipts drawn out of Canada but not valid until countersigned in Canâ€" ada, are taxable. ** Voucher cheques and cheques with receipts endorsed thereon when drawn np or addressed to a bank are not taxâ€" able as receipts. ‘*Remitters counterfoil, being part of a taxable express money order, is not taxable as a receipt.‘‘ Persons violating or evading the regulations are liable to a penalty not exceeding $100. holid An extra of the Canada Gazerte issued last week contains the regulaâ€" tions governing the stamp tax on reâ€" ceipts of $10.00 and over. The tax, despite a Dominionâ€"wide protest, went into effect on January l1st. By its proâ€" Â¥visions every receipt of practically every kind of $10.00 or more must bear a twoâ€"cent stamp. The followâ€" ing are the regulations :â€" ‘*Counter sales slips and cash reâ€" gister tickets are not taxable, providâ€" ed no words implying or stating acaâ€" nowledgment of the receipt of the pay ment of money appear thereon. New Year Opens With Irksome Reguâ€" lation Regarding All Receipts $10.00 or More. ue uy un un ue e Lrup ym un in ce ue Un im ce Un ue e Lrr Un un L L Ln un t um e un un uen us usn umm un us ue um un un ue use ues un ue uen un HAGS SOME MORE STAMP AGT NUISANCE S e o o n c e n on n i s t s o tssn h th +R NSA h i eA 41e in e e ies eftet=1 21 1e tns1fi 4i ays at amsey spent the Christma his home in Cobalt. It is to be understood that the change of name is a formality and does not affect the affairs of the Company in any way, shape or manner. Since Mr. Hamilton B. Wills has not been actively connâ€" ected with the affairs of Hamilton B. Wills Co., Limited since July, 1920, and has had no whatever for over a year. it has been deemed advisable to change the name of the Company to reflect the management selected by Mr. Wills to succeed himself s if ‘*The revenue to be derived from these operations will necessarily be small, and will, as far as we can see, provide little more than a guide for future operations when electrical powâ€" er is available next spring. In the meantime, I would suggest to shareâ€" holders that it might be wise not to be too impatient. ‘‘Rome was not built in a day‘‘ and it would appear as if some further patience on your part and perseverance on ours, will overcome these difliculties, which we believe to be temporary. ‘‘The stock which was deposited by shareholders with the Trusts Guarâ€" antee Company a few months aga will be subject to the depositors‘ order ‘‘As a result, we are compelled to operate the new building plaat in a small way, almost entirely as a means of giving us a ‘‘cold blooded""‘ samplâ€" ing, over mining widths, of the small veins in the quartz porphyry, which though rich in themselves, are too small to provide commeresal tonnages alone. \ The followingâ€"is the letter of the viceâ€"president, Mr. Gibson, as recently issued to shareKolders:â€" ‘‘The writer has just returned from a week‘s stay at the mine. I have no dowbt shareholders will be interested in knowing something of the present situation there. ‘‘Inability to scecure electrical powâ€" er as we expected is proving a very severe handicap to us. It has made it impossible, as a matter of fact, for us to carry on operations either on the seale or in the manner desired. Wood and coal are proving to be both exâ€" pensive and unsatisfactory and in adâ€" dition our steam plant is of limited capacity. coming of the Spring ampme power the property will after itself. In the meantime, however, the shareholders can easily depreciate their own shares by any undue anxiety to .dispose of them in the open market. There has been a pool of the shares held, but the deposited stock is now subject to the depositor‘s order. As Mr. Gibson phrases it, ‘*If there is a wild rush to sell, there may be some bargains aâ€" \allwble _ Mr. Homer L. Gibson recently wr all the shareholders of the Cliftonâ€"I cupine to put the position of affa clearly and fairly before them. N. it is largely up to the shareholders to the position of affairs for the n few months. Those Clifton are confident t CLIFTONâ€"PORCUPINE MINE HANDICAPPED FPOR POWER formerly known as Hamilton 8. Wills Co., Limited to the sit of affairs Those w) 1 J W ith ext the ver ) W , ersâ€"by. It is impossible for the town‘s oneâ€"man police force to cope with any such state of affairs as existed last weekâ€"end, but the Town Council might do many worse things than expend some of that $5000 surplus in clearing the streets of these drunksâ€"harmless enough, in all -prob?l.l)ility, but a real pest when their tongues are out of control,."" T. N. 0. MAY BUILD LiNE TO DES QUINCE EARLY THIS YEAR *‘*Weekâ€"end conditions on the streets of Cobalt were a blot on the fair name of this town. Men, reeling helpless!y under the influence of intoxicating liâ€" quor, made the night air hideous with foulâ€"mouthed blasphemy and with filâ€" thy language they would have ddbeen ashamed to use in their sober senses. Decent citizens going about their orâ€" dinary kusiness were forced to listen to these torrents of oaths and worse and there was no escape for the passâ€" Apparentl\ The Northern News 0o: Cobalt is not a@ware that there is an Ontario Temperance Act, Hon. W. E. Raney, and that the land is absolutely dry and there is no more drunkenness nor breaths that smell stronger than garlic. Despite the fact thaat it is strictly against the Prohibition (Reliâ€" gion to admit that there is drunkenâ€" ness anywhere on this continent any more, The Northern News editomatiy paints a hideous picture of the whisâ€" keyâ€"gurgling, wineâ€"bibbing and drinkâ€" ing of Hoffman drops (stronger than gariic) in Cobalt during Christmas week. The News says :â€" after December 3lst. Its market acâ€" tion after that date will depend on the shareholders themselves. If there is a wild rush to sell, there may be some bargains available." OH [Y! OH, MY! WHAT A WICEKED PLACE IS COBALT LIMIT ED Mr. Albert KHenaud, of Montreal, was a visitor to the Camp last week. Mr. and Mrs. Arthur Blough, of Sault Ste. Marie, Ont., returned home last week after a three weeks‘ visit to Timmins as the guests of tMurs. Blough‘s brother, Mr. P. Jeffrev. Audits _ Special Investigations Income Tax Returns EVERY WORKER CORDIALLY INVITED Every Sunday at 7 p.m., in Labour Temple, Second Avenue. Books Opened and Kept Posted For Local Tradesmen. Porcupinge Miners Union Meeting George A. D. Murray ACCOUNTANT PURNISHED ROOM TO RENT: utleman preferred. Apply t« G., Advance Office, Timmins WANTEDâ€"MAID FOR GENERAL HOUSEWORK, Apply Mrs. H. J. Marshall, 12 Hemlock st. «I%