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Try The Advance Want Advertisements "The adjusted index.of employment for all industries in February, 1933, was 77.0 and this February it had increased to 91.4. In 1933, our favourable trade balance with the United Kingdom in creased from $51,000,000 to $143,000.000 while our unfavourable trade balance with the United States was reduced from $95,000,000to $38,000.000." "January, 1934, automobile producâ€" tion in the total of trucks and passenâ€" ger cars was over double that of Januâ€" ary, 1933. Both the , railways have shown substantial gains in operating revenue. â€"~During the second half â€"of 1933 there were 20 per cent less comâ€" mercial failures than in the first half. Canadian bank clearings for the seâ€" cond half of 1933 show an increase of more than a billion and a half over the over 22 per cent. !I accept your FREE OFFER. Please send | me a copy of the current issue of your Pubâ€" | lication. ' N‘me se on ns 8 960080 0 00 8 008 se en a ada 08 20 8 e 60. "From a low point of 30.9 in Februâ€" ary, 1933, the general index of indusâ€" trial production rose to 86.8 in Janâ€" uary of this year. From a low in .Janâ€" uary, 1933, of 91.8 total mineral producâ€" tion rose to 120.6 in January, 1934. "Manufacturing, as ‘a whole, has made steady progress from February, 1933, when it stood at 58.7 up to 80.7 in January, 1934. Construction showed:a gain of 17.8 points this January over January, 1933, and electric power â€"outâ€" put increased from 131.6 in January, 1933, to 162.9 in January, 1934. Highspots in Recovery Made Across Dominion Under the title "here‘s poison for the pessimists," Canadian Business Official publication of the Canadian Chamber of Commerce, in its April edition lisits the following as high spots in Canada‘s Such profits in the aggregate were afforâ€" ~ ded subscribers to The Canadian Miner and Investment News who acted on the Editor‘s timely buying and seliâ€" ing recommendations in the industrial share group. Buying suggestions on mining stocks showed appreciations in market value rangâ€" ingâ€" trom 25%, to 188%, <«during . theé same interval. Many more market profit opportunities will present themselves in coming weeks,. Put yourâ€" self in a preferred position to THE CANADIAN BANK Outstanding Quality of 1932, an increase of ideal way is to carry Travellers‘ Cheques issued by all branches of uP V t wv‘-w oR "ep easily obtsinable. They cost very littic; and they have this great advaritage. ... they are accepted as casi, in almost any corner of the world where civilized people gather to gether. form is never wise. It involves both risk and inconvenience. The Carrying money in the ordinary Travellers‘ Cheques are The matter of the taxation of mines was dealt with very ably by Balmer Neilly at the mesting last week of the ‘Canadian â€"Institute of Mining and Metallurgy held at Quebec. Mr. Neilly president last year of the C. I. M. M., said in part:â€" "Before becoming specific in my comâ€" ment, may I first point to the facts that so far as mine taxation is conâ€" cerned, there are two kinds of Canaâ€" dians. About 99 p.c. of all the people of Canada derive benefit from the minâ€" gtod when it does come. There are some people, however, who would make an except.on in the case of gold mines to the principle that returns must be in some proportion to risks. The peoâ€" ple of the North are vitally interested in the success> and extension of the gold mining industry. They should make special effort to see that the inâ€" dustry is not discouraged or upset by undue taxation. At the present time there seems to be a tendency for everybody to seek ways and means for taxing everybody else. It is true that taxes have to be raised somehow, but there is always the danger that undue taxation will deâ€" feat its own ends. A lot of thoughtless people jump to the conclusion that the â€"moment the gold mining indusâ€" try seems to present a mark for extra taxation. ~A little thought will show that such an idea can be successful only to a limited extent. The Advance believes that the gold mines at present are bearing about all the tax burden that it is â€"wise to impose. . Further burdens in this line are very lkely to react in unpleasant . waysâ€"reductions in wages or. lessening of effort, or simiâ€" lar undesirable conditions. In conâ€" sidering the gold mining industry it should ‘always be kept in mind that the successful gold mines represent only a small percentage of the money invested in gold mines.. In other words there are enough losses in atâ€" tempting to establish gold mines that unless there are good returns from the mines that are established no one would care to take a chance in the matter. The efficiency with which existing mines are conducted may tempt the thoughtless to consider that all is velvet in the gold mining indusâ€" try but the industry has probably more difficulties to face than other lines of activity.: Often the suggestion is made that this property or that is making big money, but in such cases it should remembered that the same company has spent large sums of money on other properties where the returns have been little or nothing.â€" A success has to be: Paper at Quebec on Taxation of Mines Noeteworthy Address by Baimer Nelily to the Canadian Institute of Minâ€" Against Possible Discourâ€" agement of Industry. 171 R The Ontario Baseball Amateur Asâ€" sociation has broken off affiliation with the Amateur Athletic Union of Canada ior one year, during which time amaâ€" teiur baseball players w.ll not be reâ€" quired to take out A.A.U. of C. cards. At the annual meeting of the O.B. AA. at Toronto on Saturday, delegates from all parts of the province agreed to amend the constitution making the drawing of A.A.U. of C. cards optional and eliminating the paragraph declarâ€" ing affiliation with that organization. It was contended by one faction that the amateur union stood to lose $8600 by the amendment. j W. A. Smith of Galt was elected president of the association and W. J. Snyder of Hamilton was reâ€"elected to the post of secretaryâ€"treasurer. "He states that the profit making go!ld mines in Ontario for the years 1924, 1925 and 1926 paid to the various taxâ€"levying bedies 11.6 p.c. He then concludes, "Putting it in another way, of the amount available before payment of any taxes, 89.6 p.c. goes to the ownâ€" ers and 104 p.c. to the public.". . .. "Long experience appears to show that the maximum amount which may be taken from anyone engaged in an enâ€" terprise involving hazard, without disâ€" couraging him, is about 10 p.c. Race Tracks Taxes Reduced "Since the time this paper was preâ€" sented I understand the tax on race track betting has been reduced, and in the press one is informed that unless still further substantial reductions are made, a number of the race tracks will be forced to suspend operations. "HMere is an industry, race track betâ€" ting, that was to be taxed out of existâ€" enceâ€"that apparently is being taxed out of existence, and yet the mining industry, so vital to Canadian developâ€" ment, is being taxed at a rate approxiâ€" mately double the rate imposed on race track betting. Do you think such a levy on mining is in the best interests of Canada? You must draw your own eccnclusions. s "And now comes the unkindest cut of all. Some have suggested that beâ€" cause the price of gold has been adâ€" vanced, the gold mines should have an "Prof. Mickle, mine assessor for the province of Ontar.o, one whose fairâ€" ness, good judgment and common sense are recognized by all familiar with the subject of mine taxation, presented a paper in 1927 to the Canadian Tax Conference. extraordinary tax placed upon them. Listen to the reason advanced. They explain the increased price as a forâ€" tuitous circumstance. That is one statement that ruffies a miner‘s temper. When a man buys real estate and sells at a profit, he is described as shrewd. If he plays the market and succeeds in winning, he is describedâ€"as farâ€" sighted. If he makes money in his own business, he is efficient, byt when a miner succeeds, he is described as lucky and presumably as a victim of fortuitâ€" ous circumstance.‘ ONTARIO BALL ASSOCIATION ADVANCES RESIDENCE DATE "In the case of McIntyre, and I menâ€" t.on this ming only ‘because the actual figures are available to the writer, the direct taxes collected by these three taxing bodies amount to approximately 16 2â€"3 p.c. of the earnings, or applying the minimum allowance for depletion as we have shown, the real profits are taxed at the rate of over 32 p.c. "Can you think of any other basic industry taxed at this rate? "Let us take as our basis of compariâ€" son the record of the seven dividend paying gold mines in Ontario for the years 1931, 1932 and 1933. Pigures compiled by the â€"Ontario Mining Asâ€" sociation show that the total direct taxes collected by the Dominion, Proâ€" vincial and Munic:pal authorities were as follows : 1931 ;. ... $1,740,346 n l d L 2,657,160 1933, estimated ... 4,634,000 (2 years increase over 260 p.c.) If we now work these figures out to show the tax per ton of ore treated, the result is as follows: ie e 431C 1932 /s ... C e ns 59 c 1933 ......... ie in .. 31lic "It is interesting too to work these tax figures out as a percentage of the dividends or direct return to shareâ€" holders. We thus find that in 1931 12.3 p.c. of the return to shareholders represented the share paid to those who assumed no risk. The relative percentâ€" age for 1932 was 17, and in 1933 this figure will mount to‘about 21 p.c. "Let us now ascertain the revenue presently available to the government through direct on earnings or soâ€" called profits In this study we will ignore, for the present at least, the reâ€" venue to Provinc.al and Dominion Govâ€" ernments derived from: Tax on stock transfers; Sales Tax; Acreage Tax; Exâ€" cise Tax; Stamp Tax; Filing Fees; Stumpage Dues; Licenses of various kinds; Personal Income Tax; Dividend tax on foreign shareholders or where the dividend is paid in a currency sellâ€" ing at a premium of five per cent. over Canadian funds. ing industry without assuming any direct risk, and the remaining, say one per cent., may or may not benefit, but they do assume all the risks incident to an outâ€"andâ€"out; venture. Fresh from the Gardens 1(07 the sale will be in the hands of the Liquor Control Board but the govâ€" ernment will dictate the thought, as it has been doing for years." Continuing the Premier said: "I am quite ready and so are my colleagues and supporters to assume full responâ€" sibility for this legislation confident that this is legislation in the right direction and that the freer use of beer will discourage the use of harder lquors We are movinrg toward that goal and we will continue to move steadily onwards and from time to time we will amend the law to. fit the conâ€" ditions of the day." Attorneyâ€"General W. H. Price in moving second reading made the deâ€" claration that it is the government‘s policy to provide a "cheap glass of beer," and further the government inâ€" tends to see that the price is cheap, under the new law. He stressed the point that not all standard hotels would receive "authorities‘" to sell néither would there ‘be a wideâ€"open, sale in restaurants or any licensed eatâ€" ing place. Col. Price felt the new reâ€" gulation would ‘wipe out the menace of the homeâ€"brew "blindpig" situation, under which he said there are 170,000 homeâ€"brew <permits in the province ccmpared with 350,000 liquor permits. Under this condition he said the homeâ€" brew manufacturers are making more beer than the breweries. Col. Price made a spirited attack on Rev. Ben Spence and Rev. J. A. Irwin, of the Prohibition Union Forces, chargâ€" ing them with delivering bad leadership in leading the prohfbition forces up against a stone wall in their polictes of insistencte of prohibition. Consumpâ€" tion of liquor and beer had declined, Col. Prite pointed out, there being a what‘s more go to the country on it. We have reached the point where we have to amend this act and bring it up to date so as to give our law enforceâ€" ment officers a decent chance to conâ€" trol the situation, and give people a chance for cheaper beer." The Government was sustained on the division to approve the report of the Legal Committee on the case of Mag‘:strate Daniel McéCaughrin of Orilâ€" la, the voting being S59â€"11. (59â€"11). The report found that the magistrate was in¢ficient, should have been. reâ€" drep in both over the high figures of Dealing with the questfon as to why the government should change the present act, Col. Price pointed to conâ€" ditions existing at Ontario‘s boundaries. In Manitoba, Quebec and in the United States he said wider liquor sales exist, and the United Statesâ€"once a prohibiâ€" tion countryâ€"had the loosest Ilaw now of any land. The new law would have rigid enforcement. "I want to stress as Prime Minister that this measure is moving along temâ€" perance lines," said «the Premier. "There is no line of paraliel between the oldâ€"time bar and the refreshment rooms which will be inaugurated unâ€" der the act. In the old timec bar all liquors were available but not so in the refreshment rooms. Any hotel found with hard liquors wil not continue to: dispense beer and wine.. Control of. Premier Kenry and AttomeyaGeneral W. H. Price led the attack for the govâ€" ernment in urging adoption O6f the govâ€" ernment‘s policy of freer sale of beer and wine. The Premier made the emâ€" phatic statement that the measure will not be proclaimed until after the elecâ€" tion, leaving the matter to the elecâ€" tors, which he said is the proper form in all measures where government reâ€" sponsibility is involved. "My record as a man of temperance thought and ection is sufficient guarâ€" antee for the statement that as long as I am Prime Minister of the province the Liquor Control Board will control," said the Premier in announcing that hotel keepers and restaurant proprieâ€" The Tollowing is the weekly letter from the Ontario Legislature to The Advance. It deals chiefly with the "Beer by the Glass" legislation:â€" Cont.nuing their record for thumpâ€" ing majorities, the Henry Government was sustained in the Legisature in passâ€" ing in second reading amendments to the Liquor Control Act providing for freer sale of beer and wine in the proâ€" vince, the vote recorded being 89â€"9, the largest majority the government has so far been accorded this session. Beneath this division was recorded a spectacle that has not been witnessed in many sessions according to veteran membeys of the House, when no less than 12 members of the Opposition voted with the government in carrying the measure, including Progressive Leader Nixon. Only nine of the Opâ€" position members voted against the measure, and only three including Dr. G. A. McQuibban, L:beral Leader, W. E. N. Sinclair, K.C., South Ontario, and S. C. Tweed, North Waterloo, spoke against the measure. Mr. Nixon reâ€" mained out of the discussion but enâ€" tered the House to record his vote apâ€" proving the measure. tors will, under the proposed regulaâ€" tions governing the sake of beer and wine, be vendors of the province under the ~direction of the Liquor Control The new measure he added is strictly no opening of the "beer floodgates." a temperance move, and there is to be Hotelkeepers and those charged with authority to sell will be governed and watched clasely by officiais of the Doings of the Week . in the Legislature ‘"We‘re not afraid to stand behind it," To provide emergency measures in all sections of the province to farmers who are in lack of both feed and grain, Hon. T.L. Keniredy, Minister of Agriculiture, introduced a bill to proâ€" vide financing arrangements. â€" Power is given municipalities to guarantee loans raised by farmers to buy seed grain. The province is authorized to repay to munitipalittes twoâ€"thirds of any money lost by the municipality through having to pay the }oans it guarantees. Stratford Beaconâ€"Herald:â€"Word from Ottawa says that there will not be much chance of lesser taxation durâ€" ing the year 1034. That can hardly be classed as news, because news is telling people something which they do not alréeady know. Shooting of moose anywhere in Onâ€" tario south of the French and Mattawa Rivers is prohibited in amendments to the Game and Fisheries Act introducâ€" ed by Hon. Geo. H. Challies, provincial secretary and Minister of Game ant Fisheries. The open season for muskâ€" rat south of the same rivers will be established annually by orderâ€"inâ€"counâ€" ¢cil through another amendment. â€" This is because of variable climate, condiâ€" tions which make the present: definite cpen season unsatisfactory in many sections. Power to issue badges to hunters is given the Department and if they are issued, hunters will be reâ€" quired to wear them in a conspicuous place. . Blinds and decoys used in hunting water flowl in theâ€"waters of Burlington Bay are to be placed not more than 50 yards from shore, accordâ€" ing to an amendment, the general proâ€" vince rule allowing them to be placed 200 yards out. Attorneyâ€"Gtneral Pricg@ introduced further amendments to the Liquor Control providing for areas which are now dry under the Oanadian Temperâ€" ance Act to vote for adoption of beer or beer and wine in standard hotels or beer in other authorized places and to permit present wet areas to vote for total prohibition.. This measure‘ solidiâ€" fies the amendments previously introâ€" duced. providing for freer sale of beed and light wines. Hon. Leopold Macaulay, Minister of Highways, introduced an amendment to the highway traffic act providing for commercial vehicles, disabled on the highways, to have lights or flare placed 200 feet from the vehicle to warn onâ€" coming trafiic. Premier Henry in discussing the estiâ€" mates, criticized Welfare Commissioner Laver in the latter‘s charges against Toronto employers, declaring that Mr. Laver had not digested the data he had. The Premier held that if Mr. Laver had digested his information on alleged charges of low wages he could not have given this evidence. "It is desirable and in the public inâ€" terest that the word ‘police‘ be dropâ€" ped," stated Col. Price. "It leads to the mistaken idea that the magistrate and his court are clossly identified with the police force. The mag.strate does not function for the police, nor is he really connected with the police force He is one of the judiciary of the proâ€" vince with authority : in â€"criminal and other matters to dispense justice." Hon. T. L. Kennedy, Minister of Agriculture, introduced legislat.on proâ€" viding for the enforcement of the Federal Marketing Act in Ontario. the Conservative party, while it was also recommended that the government give consideration to the question of providing retiring allowances for such cfhicials, who after reaching a tertain age are unprovided for. Under jlegislation presented by Atâ€" torneyâ€"General W. H. Price the word "police" is to be removed from the de«â€" cription of Ontario police magistrates and police courts, under an amendment to the Magistrates‘ Act. recommendations as presented. Mr. McCréea also questioned the tactics folâ€" lowed by Liberal officials in having the aged magistrate offer himseif to such a proposition in an endeavour to make was within its rights in making the @Irreproachabie in appearance, economical in price, "Clothes of Quality" give you this â€" season the greatest opportunity you have ever | had of wearing customâ€"iailored clothes at a price that does not strain your budget. Came in. Tet us show vou the new seacran‘e*" Piue Street North Timmins painstaking craftsmanship â€" that nicety of style, fit and "drape"â€" that has male "Clothes of Quality" famous. "CLOTHES OF QUALITY®* season the greatest opportunity you have ever had of wearing customâ€"iailored clothes at a price that does not strain your budget. Come in. Let us show you the new season‘s fabricsâ€"staunch, longâ€"wearing, highâ€"grade British woollens of wonderful texture. Take a look at the smart new weaves, patt«ens and colors. Then order your new season‘s suit Mrs. J. Dickson of Si9ux Lookout. Ont., described as one of the heirs to the great estate has gonme to England where the estate will be administered ! in the courts. A Moses Frost, 93, residing with his daughter, Mrs. F. Easton, of POrt Arthur and Mrs. John Peever of Vanâ€" couver are others who hope to share in the fortune. Mr. Frost is a grandâ€" son and Mrs. Peever a granddaughter of James Hudson. Another who has laid claim to the estate is J. Carson, of Kenora. Sfoux Lookout Woman Seeks Fortune in England Mrs. Easton said some 200 persons, descendants of the longâ€"dead fur traâ€" der, who reside in Canada and the United States, wi‘ll receive part of the A despatch last week from Fort Wilâ€" Ham says that a fortune worth millions of dollars built on the bleak shores of James Bay in Canada‘s north, is sought by persons claiming to be descendants of James Hudson, Englishman who journeyed to Canada in the early days to become a noted fur trader. ts P hoh o o es hh o h es s s ho h o s s s s s s s * s sA MAAA n n e e t s e y L T Te o.o..‘.-.oq.v-o----a-.--o..-'.’. *h ¢, * 4* ................................ ................................ 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ITS SO | HANDY AND EASY <:::: TO KEEP,I WOULDNT f::::: BE WiTHOUT IT. AND :: FOR REALIMPROVED N: COOKING RESULTS C DOUBLE RICHNESS. f:::#: .A # + 6 A GREAT ENERGY FOOD NETWT1i6 oz A lost or stolen will left by James Hudson is responsible for the delay in settlement, according to Mr. Frost. He said the will was either lost by his mother or stolen from her in 1867. It was written, he said, on a piéce of buckskin and rolled on a round pitte of wood. His mother, Mr. Frost added, fortune when it is distributed. Sudbury Star:â€"The existente of A "vocal class" which was always taiking about war was dqdeprecated by â€" Hon. Wesley A. Gordon, minister ofsimmiâ€" gration and minister of mines: in the Federal Government, in speaking on a resolution propased by Mr. J. S. Woodsâ€" worth, advocating the banning of exâ€" port of all Canadian nickel‘ dexig‘hed for â€"armaments. was the daughter of Hudson. s a *4 o 6 6«