Ontario Government to be Praised for Budget In an editorial comment on the proâ€" vincial budget speech for this year, The North Bay Nugget says:â€" "Another surplus was announced by. the provincial treasurer, Hon. Dr. Joseph Monteith, who presented his third budget statement to the Ontario legislature Tuesday. For the fiscal year ended October 31, public revenue exâ€" ceeded expenditure by a sum of $228,â€" 000, and it is predicted that at the end of the present financial year a surplus of $198,000 will be realized. When inâ€" come exceeds outlay it is a‘w2ys a matâ€" ter of congratulation, so citizens have every reason to feel satisfied with the financial position of the province. When it is remembered that, in addition to to this surplus, more than $3,000,000 was written off the public debt, in conâ€" formity with the debt retirement plan of the government, grounds for satisâ€" faction are further increased. Dr. Monteith expresses his confidence that the debt reduction proposals will be carried out without modification, so that the whole amount will be comâ€" pletely paid off in the stipulated fortyâ€" year period. There is to be no new taxation, except that in the ‘coming year an extra two cents per gallon will be imposed on gasoline, bringing the tax up to five cents. The users of the highways in this way contribute to their construction and upkeep. A fair enough principle. More than eight million dollars, including sale of perâ€" mits, is expected from liquor, profits. Hydro is an important factor in governâ€" ment receipts and the T. N. O. railâ€" way contributes $1,300,000. By such payment, it is stated, the railway "Is about meeting its interest charges and paying its way." The various items dealt with in the treasurer‘s report made interesting reading, and the statement was scrutinized with conâ€" siderable satisfaction. The government Saves time boecause its readyâ€"baked â€" Warm in cver and serve with hot milk â€" Healthful protection for the whole family Made by The Ca#n SS PRODUCT OF GENERAL MOTORS OF CANADA, More Sleep for Mother HE Pontiac Big Six is a lowâ€" priced car yet in performance, in beauty and style, in luxury, it offers all the advantages of a truly fine, big car. Iis big, new Lâ€"head engine deâ€" velops the speed, power and acceleration of a big car. Its new, noiseless internal fourâ€"wheel brakes provide big car safety and control. It offers the big car symâ€" metry and beauty of stunning new Marshallâ€"Ececlestone, Ltd. Timmins, Ontâ€" Fisher bodies, flaring fen high, narrow radiators and car proportions and lines. Learn by investigation what a deâ€" cidedly advantageous "buy" it represents. Pâ€"9â€"3â€"23C in the Lowâ€" Priced Field Shredded Wheat Company, Ltd INCREASE OF $10,000,000 FOR ONTARIO‘S MINERALS Estimate by Department of Mines Shows Increase of Nearly Ten Millions Over Preyvious Year. With a gain of nearly $10,000,000 over 1927, mineral production in the proâ€" vince of Ontario during 1928 reached an estimated value of $100,238,933, acâ€" cording to the annual report of the Department of Mines, made public at Toronto on Monday by the Minister of Mines, Hon. Charles McCrea. This is a record figure for the proâ€" vince, production in 1927 was valued at $90,283,447. Production of metallics was valued at $71,199,917, nonâ€"metallics $7,679,133; structural materials $14,688,310, an® clay products $6,671,573. Increases were noted in all groups, the greatest being 13.7 per cent. for metalliecs and 14 per cent. for clay products. Metallics accounted for 71 per cent. of the total production. In this group the gold mining industry, which inâ€" cludes some silver, was the leading item, accounting for $32,688,817. The value for the nickelâ€"copper industry, which is also credited with platinum metals and a small quantity of gold and silyer was $32,494,723. is to be congratulated on its good reâ€" cord, and there will be general approvâ€" al of its promise to continue the same policies of efficient and businesslike adâ€" ministration which have been responâ€" sible for the favourable results attainâ€" Gold dropped almost $1,000,000 in value and silver production decreased by 2,000,000 ounces. The great increase in the nickelâ€"copper output was reâ€" sponsible for the highest metal record in the history of the province. flaring fenders, fine INGCOME TAX COLLEGTIONS MUCH BETTER LAST YEAR Hon. Mr. Euler Attributes Part of the Increased Collections to the Power of Advertising Once again, Hon. W. D. Euler, Minisâ€" ter of National Revenue, is using newsâ€" paper advertising to assist taxpayers in complying with the requirements of the Dominion Income Tax Act. | In this issue an advertisement apâ€" pears reminding the public of the law which stipulates that certain informâ€" atio must be in the offices of the Inâ€" come Tax Inspectors by March 31 next. This information is required from emâ€" ployers, corporations, and trustees or persons acting in a fiduciary capacity. It applies to year ending December 31, 1928. For instance, employers have to file a return giving the amounts paid each person in salaries, bonuses, commisâ€" sions, and fees where the amount was $1,000 or more, or where the salary or wages was at a rate of $1,500 or more. Corporations have to file the names of those who were paid dividends, whether in cash or stock, and the amount of each. Persons acting in a fiduciary HONOURABLE W. D. EULER Dominion Minister of National Revenue Those mentioned in the act as having to produce this information are asked to secure the proper forms from the nearest Income Tax Office, fill in their forms according to instructions, and mail them to the Income Tax Inspecâ€" tors at these offices before March 31. These forms are known as T3 for perâ€" sons acting in a fiduciary capacity; T4 for employers and T5 for corporations. Each form contains complete instrucâ€" tions‘ about what the law requires. These are information forms only, and no cheques are sent with them. capacity, such as assignees, executors, administrators, receivers, trustees are required to file details of the trust they represent, together with the names of and amounts paid to beneficiaries. Officials of the Department fully apâ€" preciate the trouble required in makâ€" ing out these forms, but are doing everything in their power to facilitate matters by reminding the public in plenty of time respecting the demands of the law. The total collections under the Inâ€" come Tax Act for last year are some millions of dollars ahead of the year before, in spite of a ten yer cent reâ€" duction in the tax. Mr. Euler attriâ€" buted this increased collection to three things: 2. The increased prosperity of the country. 3. Advertising. MARKET NOT AFFECTED YET BY THE TAX ANNOUNCEMENT Stockbrokers and others have been objecting very strenuously to the change proposed in the amount of stock transfer tax on the lowerâ€"priced stocks, as outlined by the Robb budget speech last week. In commenting on the matter The Mail and Empire says: "Notwithstanding the feeling of unâ€". easiness which prevailed as to the fuâ€". ture of trading in the lowerâ€"priced. mining stocks should the proposal to change the amount of the transfer tax be enforced, the mining market paid little attention to the development on Saturday. In no section of the list could it be said that any fluctuation was caused by the announcement, the apâ€" parent indifference being due, no doubt, to the fact that the regulation would not come into force until May 1 and to a general belief that representations to be made to the minister of finance would be of sufficient weight to prevent so drastic a measure being carried through. In all quarters the opinion was expressed that the brunt of the proposed tax would fall on the shouldâ€" ers of those least able to bear it, as in many cases stocks now in the penny class were purchased by investors from the companies at much higher prices and were not bought on the open marâ€" ket at all. Recent complaints that the trade in lower priced issues was being throttled by high brokers‘ commissions fade into insignificance beside the latâ€" est development. Saturday‘s volume c sales on the Standard Mining exchange stood at 656.482 shares, the highest in many weeks, but the transfer tax unâ€" der the amended scale would have amounted to $7.448.21, of which $5,â€" 858.85 would have been contributed by vendors of stocks quoted at less than $3." Troy (N.Y.) Times:â€"A mule can‘t kick while he is pulling. More efficient methods of collecâ€" THE PORCUPINE ADVANCE, TIMMINS, ONTARIO OTHER COUNTRIES HAVE CONSERVED THEIR FORESTS Experience of Norway, Sweden, Finland in the Matter of Forest Wealth. Often when the question of the conâ€" servation of the forest wealth is being discussed the query is made as to the practicability of the proposed plans for retaining and fostering the forests and their value. The question has been frequently asked in regard to the proâ€" posals of Hon. Wm. Finlayson, Minister of Lands and Forests for Ontario, as to whether or not the suggestions are practical. The best way to answer such a question is to study the success and the general working of plans in other countriese where conservation methods have been adopted in years past and the fruit of the same has had time to develop. This is what The Mail and Empire does in a recent ediâ€" torial article. This article should be of more than passing interest to readâ€" ers of The Advance and is hereby passed on for consideration :â€" "Hon. William Finlayson, Ontario‘s minister of lands and forests, has givâ€" en in his speeches in the legislative assembly detailed explanations of his pulpwood supply bill and his bill proâ€" viding for the establishment and manâ€" agement of eight forest reserves, with a total area of 19,500 square miles, in the province. The pulpwood supply bill is intended to enable the Ontario government to coâ€"operate with lessees of pulpwood limits in the formulation and â€" application _ of _ reforestation schemes. ‘The other bill would empower the government to employ modern methods of forest management, lumâ€" bering and reforestation on the eight reserves. "In short, the object of the two bills is to allow the government to test, unâ€" der conditions existing in Ontario, plans for placing the forest resources of the province on "a sustained yield ( fr Trustees| All trustees, executors, administraâ€" tors, assignees, receivers or persons acting in a fiduciary capacity are reâ€" quired to make a detailed return of the income of the estate or trust which they represent. This return should be made on Form T3. Each employer in Canada must make a return giving particulars of salaries, wages, commissions, fees, bonuses and other remuneration of all direcâ€" What is Required of Persons Acting as Trustees What is Required of Employers Dominion of Canada Income Tax Information Reports Tur DerArRTMENT or NatTIONAL REvENUE Honourable W. D. EULER, Blank forms may be obtained by writing your nearest Inspector of Dominion Income Tax, or Postmaster, or the Income Tax Division, Department of National Revenue, Ottawa. ~The addresses of inspectors are given herewith. Full instructions appear on each form. Do not delay because of the absence of officials who generally sign such reports. Any responsible member of a firm or corporation, or any person acting as agent for the trustee, may sign these returns and so avoid the penalty. March 31 is the last day for making information reports required under the Income Minister of National Revenue. basis." In that connection, the adâ€" vantage that certain European coun-‘ tries have derived from conservat}on of their forests is worth noting. In Great Britain, where forest resources have been seriously depleted, a reforâ€" estation scheme was adopted at the close of the great war and is being. carried out for the purpose of providing the country in the future with a doâ€" mestic supply of timber. In Germany forests occupy a considerable portion of the ara of certain of the federated states. These forests have been careâ€" fully managed for many years ana to this day they furnish raw materials for woodâ€"working industries that have been long in existence. In Norway and Sweden and in the new republic of Finâ€" land, too, a large proportion of territory is occupied by forests that after many years of exploitation are still the basis of important industries. In Finland, which has a total area of some 150,000 square miles, some 97,000 acres are OCâ€" cupied by forests. Of these forests, acâ€" cording to an article contributed by Do Mr. O. F. Lukkala to Canadian Forest| and Outdoors, the government owns 40 | per cent.; private landowners hold 851 per cent.; operators of woodâ€"using inâ€"| dustries own 8 per cent., and towns.l parishes and rural communities own the remaining one per cent. In Finâ€" land the government, through the state forestry board, forbids lumbering pracâ€" tices that would hinder the natural reproduction of forest trees and reâ€" stricts timberâ€"cutting to a rationa: thinning of the trees. It also encourâ€" ages scientific study of forestry proâ€" blems and the employment of trained{ foresters in the management of the. forests. s s "In Finland the forests furnish raw materials for saw mills, pulp and paper mills, cellulose plants and kindred inâ€" dustries that give employment to 45 per cent. of the industrial wageâ€"earners of the country and that produce 90 per cent. of the country‘s exports. Finland, Norway, Sweden and Germany are all countries in which men have lived ano used timber for centuries. If those Are due March 31, 1929 Act. The Income Tax Division respectfully asks for the fullest coâ€". operation of taxpayers required by law to make these returns. This advertisement is directed Get Your Forms at Once! the penalties which the law imposes for delay. Employers orpora 6 t P on T rustees Locations of Income Tax Offices Inspectors of Dominion Income Tax are located in convenient places throughout â€" Canada. They will comply promptly with written requests for information. â€" They will supply you with the proper forms upon which to make returns. Consult the Income Tax Office nearest to you. Address "Inspector of Dominion Income Tax." The offices are at: FialHfax,". ... ud ccalal s Nova Scotia Saint Joln.‘., ... } sls New Brunswick Quebecâ€"CIitY . Quebec T MEOULTEAL . s« «.44 x 1 ++ s 4 4 Quebec OttHWBR; . ;.\ . s ks 6 s ds Ontario :i a‘r.s xr r iA ril‘s Ontario .. Ontario TOronto ;. y 1 Ontario Hamilton /.. ..6« l2‘ i 124 Ontario i‘ s s1 602 Onterio Fort William,. ...... . .. . Ontario Winnipeg....,;‘.4 us Manitoba Saskatchewan Prince Albert. .. ; Saskatchewan SSASKATOON. . + 6 64 t . Saskatchewan Calgary . Alberta Rdmontofn........rclk‘«‘s s Alberta VALIICOUYVEL . ... «1. . «* 144 British Columbia l Yukon Territory Income Tax Division countries have been able to place their timber resources on "a sustained yield basis" and make those resources an enâ€" during foundation for great and valuâ€" able industries, surely Ontario should be able to do likewise and reap in the future the advantages that will flow from perpetuation of timber supplies and permanence of woodâ€"using indusâ€" tries." NEW GEOLOGICAL MAP FOR PART OF WESTERN QUEBEC A geological map of interest to prosâ€" pectors and miners has just been pubâ€". lished by the Geological Survey. It is known as the Fiedmont sheet, is pubâ€" lished on a scale of one mile to one inch, and covers an area in the vicinity of Barraute on the Canadian National Transcontinental railway, western Queâ€" bec, including the townships of Lanâ€" drienne, Barraute, La Corne, and Fiedâ€" mont. The area is underlain by Preâ€" cambrian formations among which are the Keewatin volcanics covering a conâ€" siderable stretch of country. The rock outcrops are indicated and the probable extension of the various formations shown. Copies of this map may be had on application to the Director, Geological Survey, Ottawa. The Elk Lake correspondent of The Northern News last week says:â€"*"Severâ€" al men were in town this week to inâ€" vestigate matters for the installing of an electric light plant here in the spring It is hoped that work will continue along this line and that the town will do its best to have lights as soon aAS possible." The Cochrane Northland Post, says: "A diamond drill and about thirtyâ€"five men went north on Tuesday morning, bound for the lignite deposits at Blackâ€" smith‘s Rapids, where tests are to be made of the coal fields there and to ascertain the extent and depth of the deposits. The work is being done unâ€" der contract, Smith and Travers of Sudbury having their tender accepted." Nova Scotia New Brunswick Saskatchewan Saskatchewan Saskatchewan . Alberta Alberta British Columbia . YÂ¥ukon Territory ' for Em}oyers l' tors, officials, agents, employees, proâ€" fessional men or other persons who received $1,000 or more during the calendar year 1928, and who were paid at 4 rate of wage or salary (inâ€" cluding bonus) equal to $1,500 or more per annum during the same period. Employers should ask for Form T4. Every corporation in Canada is reâ€" quired to file a return of its dividends or shareholders‘ bonuses paid or credited during the calendar year 1928. This return should be made on Form TS5. What is Required of Corporations Commissioner of Income Tar. Thursday, March 14th, 1929 g\JWeekly Sailings to Europe from Montreal (and Quebec) Cabin, Tourist Third Cabin and Third Class e remembers how and when you like the early morning cup ... ho looks after your clothes as if he had valeted you all his life. â€" _A great fellow, your Cunard Bedâ€" room Steward . ... .. he Book through The Robert Reford Co., Limited, 230 Hospital St., Montreal (Tel. MArg. 5651), or any steamship agent. K\\\‘{\\\T\\\\\\\\\\\\\m 6“\\\\\\\ \\\“ °g¢ PerVvIic ¢ : .L \\‘Q\\‘\\\\\\\\\\“\\\“\“\\\\\m\\\\\ \g Te itb makes you feel at home. Sail Cunarad ! «... «. s *A# CANADIAN SERVICE