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volce e( darkne: no ansy because the ope was af: drop to at least And over h house. from 1 she Wws A momeni grating sour shifted, she were taking : or two latey below was ; in pitch dar She heard She heard then the as the alone. She from would her h her n call : . wWliat sne assUI sort. The mat on, and as sh floor he gave that she was opening in the in Arabic to I 1 AraADi the ladd ‘the loft from the coming floor. flcor wh slowly on siept from a doze creeping int she had rea saw that t an opening dawn was C by cli her h of he he lighte matches. mluch thie thr« the rea thy dimly wards Th Almc to her giimmered things whi ccognize for again and Human b« birds and ankle up th through fourd + what sI fIOunw expose sky at aguinst the wall, thinking things out 'bones Ool Gead AIiAL The first thing to do, she knew, was | ‘looked over the wall again. The sun‘ to find out exactly where her prison was sinking, shadows were creeping lay. The shock of her first sight of t.he over the sky and over the grey land. gruesome contents of the top of t.he She looked towards the north, towards tower had made her reluctant to climb,Enzili and imagined how Julilan must through the opening again; but this} have got there by now, must have got would have to be done for she would the Cups of Alexander,. and perhaps be ible he a té CHAPTER XXII IX THE TOWEER OF sILENCE d nc hanc mou lvi1 h WOIT the fift h 3 lC i1m€ behi 1J ppeC Hé Bi n 1e roof Lynnse|the nmgAt DeiQ h darkness of| the tower. Th i loft of some wes the only c er urged her| showing that :1 out onto theisome time. h to indicate| Che felt lik ray from the; tower in some aid something| dragon in this en d%cended, to the ground ; left alone in | did not believ glim of hght‘ to kill her now ie man below | for people ne sning in the, possibilities, t O reabouts de her clim} men followe »lp. She di ice, and h i the hollo DiIPQs erhead. The utside. Cl WHTAIN itening sky hansg id emer l2 was t jut obey. idy ladad eC 1pDe 11 ItG. K( have beetr nmnot moveé iin wherd s. and shs ‘_the car was quit 1 mom hetr i@at if she might be from the he imp EurC or they his, with 2 out of dragg warm 1€ w clim b DOI L WOk ligh 100 Bu she from 11L rom imp Ke@Qd DLlL m | bu Te of thrown anocher again. dus! ‘witt ALIY CC from the tC from behin sight of hin near and brou ately numan her. whi vhey L picked side z1 man and AI in 11 1X ssibilities, that she itil she starved to de So she stayved th A The bov yAl must have been sometime after that she saw a boy driving a flock its, not two hundred yards away the tower. He appeared suddenly behind some rocks and at the of him Lynne shouted and called yaved her arms wildly. boy looked round, and saw her g hner arms in the top of the ~"Re took to his nsels and he ntil he and the goats were a mere ht 7e in some in this ground t believe a Y 2A C mom 10 ind BKREAD 1€ T C * Siler me other j1a1 ke 11 bes M 1€ AJ WA he ne tLtOwer trewn h x had drawn it away. far out of reach and king helplessly down inge while they shosok vent on. She was beâ€" y hungry, ard almost y, when she saw a r the track from the an. Having only had n a very poor light, . _had brought her to izht before Lynne did r this was the same n princess shut in a I fairy tale; and the e was the 50 ft. drop n the loft above. She at anyone was going id she did not believe, do believe in such she would stay here o death. there waiting for leaning on the paraâ€" trying not to shiver ; of the sad reliecs of n the floor behind po 2 Y hu n 12 C W € s the disappointed the rest of the ible. Desperately oo rung of the blii Ot hed as it grew ized the driver, vant who had r. She immediâ€" d lowered herâ€" lest they should iing to prevent of the building. § ic ~LO stood am here and tl 1e distance, iperstitious terâ€" vho called and f one would be ild hear. rought he n the ie sky ere, utltere of bread w? Yul i the open mounted i ead of th servant ap n nere up. But i momet ligh certa nty to die of was n ould okeC he catr he dus wn, sht | ther rasping | sian st them StI ut the|at + 1I1nuté£ m ol there rddetr ki1 3 on her 1€ Bu T‘he ‘ on ed af Next morning, aching after an uneasy nizht on the bare floor, Lynne was early at the wall, looking to see if any help was at hand. And towards midday, when she had really begun to believe that there was ro help coming to her, and that she would have to wait until her captors decided to set her free, two figures came into sight on the edge of the plain. She looked; she could hardly believe her eyes. They were Europeans. Even from this distance she could see the pink face of the man under his hat. He had a small white beard and carried, of all things, a butterfly net. A butterfly net after Lynne‘s nightâ€" mare experience of the last two days seemed the most extracrdinary thing in the world for anybody to be carryâ€" ing. And the other person, Lynne saw, was a woman in a grey tauormade suit. In a moment she was calling wildly. She waved. The two people saw her. They slowed their steps, regaiaing her curiously, and even from that distance whe could see how startled they looked. "Help! Heip!" Lynne cried, and she waved and beckoned wildly. In her Persian garments she knew they would not take her for anything but a native. They looked whether to come nearer to the tower or to walk away and avoid this curious apparition waving at them from the top of it. she had put the kerchief over her LKeard to protect it from the hotâ€" sun, and row she tore it off so that they might see her fair hair. She rememberâ€" ed that her face was still thick with powder and rouge, and kohl, and wishâ€" ed that she had thought to wash it off with water from the pitcher. But there was no time to do that now. Sihe beckâ€" oned and shouted again. "Help! "Get me out of here! Help!" ‘‘Please, can you help me!" Lynne called. "I am English! I‘ve been shut up hereâ€"I want to get out!" Unfortunately the two people were not English. The man looked up at her inquirâ€" HOPE OF RESCUE Evidently the two people had decided that she was not part of the normal phenomena of the landscape; and with looks of doubt they came nearer to the tower. This new straw. Lynn exasperation dao was to s come. However they understood her gesâ€" tures better than her words. She pointed to the doorway into the tower indiâ€" cating that they were to go in, and afâ€" ter some hesitation they did so. She got down into the loft and went to the opsnirg in the floor; and there she saw them standing below about them, talking to one ancther in Rusâ€" He kept repeating it Whatever he said he looked at her helplessly and inquired: already on his way out of Perslia. It was indeed a sad evening. She saw the first star come out overhead. She thought about Guthrie, and she wert a few tears. Another night descended with its cochestly darkness on the Tower of Siâ€" s new difficulty was the last Lynne could have cried with eration. If all these people could is to say "Yes?" to her in Rusâ€" they might as well never have man looked up and said: THE PORCUPINE ADVANCE. TIMMTNS, ONTARIO her the th»e ago for a review of assessmen! here. Enquiries by The Advar it impossible to question the : Mr. Lister is fully qualified work he undertook and tha recognized as an authority of t The following is the full text of t report of Geo. A. Lister, assessme: expert, brought to Timmins some tim ago for a review of assessment matte hnhere. Enguiries by The Advance leas She was safe. And it now remamed’ for to decide what to do next. | CHAPTER XXIII l STRANGE MEETING | There was no one to whom Lvnne} cculd go for help. It would be esv' enough enlist the help of Sylvia and her husband, in getting the cups. from Enzili if they were still there. But| in the circumstances it would be in-‘ excusable. Supposing the matter was to get into the hands of the Persian' authorities, it would do Stephen Trent irreparable harm to be mixed up with the business. In his position it would ruin him to be mixed up with any such scandal. | doubtedly be of value to the ment department, and, of coutr of value to the town. Whethe be considered worth its estima of $1.000 is another matter. In her dishevelled red hair, her indigo eyebrows, her kohlâ€"darkened eyes, and the little flowers painted with indigo on her cheeks and throAat. But soon she came to some cultivated fields, and then to some mud hovels:cn either side of the track. She hurried on. Nobody looked at her with any curioâ€" sity, a fact which:came as a great reâ€" lief. Lynne did not wait; she hurried out of the tower, and the Russions followed more slowly. She was some way along the track before she turned to look back, and when she did she saw the old man, evidently an amateur naturâ€" alist, chasing a butterfly around the towex. It was a ridiculous ending to the nightmare of the last few days, and did more than anything to calm Lynne‘s nerves, and convince her of the raâ€" tionality of the world. She hurriedly tied the kerchief over her head again, and pulled the chadar across her face; in her native dress, lcoking like hundreds of other veiled women in the town, she hoped to get into Tehran without interference. She still hoped that there might be time to stop Julian getting the Cups of Alexander away from Enzili. She held up the skirts of her chadar and hurried on; her fear was that her captors might be returning to the towâ€" er and meet her on the track. She came into what appeared to be a main highway, where mules, carts and even cne or two motor vehicles were moving on towards Tehran; and there, about a quarter of a mile along the road, she saw one of the castellated gateways of the city. Her greatest difficulty would be to get the cups from the agents at Enzili without disclosing the whole business, fcr she had no authority to take the boxes away, and this, of course, was assuming that Julian had not already removed them. If he had, then there would be the whole procvess of tracing them to wherever Julian had taken them; a thing which it would be almost impossible for her to underiake herâ€" seli. the peopls scmethicrg it will not tations. It The only thing for Lynne to do was to try to right matters without involvâ€" inge anvone else. She passed through the gateway and hurried on through the crowd. First of all she would have to get a change of clothing. She had no money; the onty thing to do was to go to her cousin‘s nouse, and try to think of some exâ€" cuse to make for arriving in such an extraordirary costume. She could tell them "that Julian had been showing Advises Town Purchase Library of Books on Assessment. | Says Golf Course Should be Assessed as Mining Land.: Not in Favour of Adding Hollinger Fence to \wexxment Suggests Byâ€"law Limiting 30â€"Ft. Lots to One Building. She was puzzling over this, almo:t in despair, as she hurried along the crowded way, when she saw a familiar figure on the other side of the road. 1 was Guthrie. Recommendations Made . by Assessment Expert‘ them "that Julian had been showing her Persia from the Persian point of view. Anything would do. What matâ€" tered was the Cups of Alexander, and how they were to be returned to the perscons who should rightfully have had them. were In All of the ccountry In a flash Lynne knew what she must go. Since he was here her project of getting the Cups secretly must be forâ€" gotten. The risk of her never being able to do it was too great, Guthrie must know. She crossed the road, hurried after him. Whiteâ€"faced, resigned to meet his anger after all that happened Lynne touched his arm. He turned and lookâ€" ed in astonishment at what was apâ€" parently one of the veiled Faithful, trotting after him in the street. "Dr. Guthrie!" Guthrie walking along the street, ir ill innozence no doubt that the Cup: ~£f Alexander had been found, anc were in all probability already ou! If the people wish i@indin (To Be Concluded) His here value for ‘sAamg Wway, t tpartmem ass der the head again the re; somebody ha plan and the assessment is The report its refererces crowded on 0o ber C thou Gentlemen:â€"In conformity to the conditions incorporated in Byâ€"Law No 515 of the Town of Timmins, passed July 6th, 1937, the writer investigated the ASSESSMENT conditions in your municipality beginning the morning of July 15th lst. As I advised you by letter on the 18th inst., your Assessment Commisâ€" sioner, Mr. Shaw, with your approval previously arranged, spent a day with me inspecting assessment records in the City of Torontoâ€"particularly in the highly concentrated retail shopping section. I have had considerable experiâ€" ence in this neighbourhood and, havâ€" ing appeared before the Courts giving testimony as to values, I felt that the information Mr. Shaw would obtain would give him a broader vision of what we consider the proper method of land valuation and subsequent assessâ€" ment. We were also privileged to inspect modern and antiquated downtown buildings, some of which have been reâ€" vamped with new store fronts for the purpcse of meeting competition in reâ€" tail shop sites. The. values Oof .these buildings for assessment purposes were also checked. In the afternoon we proâ€" ceeded to the City of Oshawa where we conferred with the Assessment Comâ€" missioner, obtaining from him pertinent data as to land values and methods of assessment procedure in both land and building classifications. We also obâ€" tained information regarding assessâ€" ment of hotels, garages, gasoline staâ€" tions and industrial properties. It was thought advisable to obtain a viewâ€" point from the City of Oshawa in the assessment procedure in order, if possâ€" ible, to incorporate ideas that may have been overlooked while the writer was in your municipality. Mr. Shaw and I, later in the day, dealt with the matter of land value maps for your Town. This in itself is a difficult study and can only be equalâ€" ized safely over a period of time with the actual sale and rental transactions kept up to date. Your Assessment Comâ€" missioner, Mr. Belanger, Mr. Longâ€" more, and myself at various times reâ€" checked the land value maps Gdealing particularly with the retail shopping sectior, and I feel certain that as the procedure in reaching conclusions in land values was carefully explained, there will be no future difficulty in an equalization of land values in your Town embodying retail, industrial and residential properties. Lard Valtesâ€"In order to determine the actual value of a retail shopping Hâ€" Municipal Council Town of Timmins Ontario. A verbal report was made to your Council by me on July 30th, since which time I have given considerable thought and am now in a position to tender you detailed report which I hope will meet the conditions in your Town. prevent any approach tions in this town. Herewith is the rep shnopping corner of The first recent la: from thi: age figure to use of capitalization was that a val of information enabled to corre ard Fel: numDer oi ne and has been taken cognizance Of by the assessmert department. As regards industrial lands: This apâ€" plied to those portions which border the Highway and T. N. O. Railway rightâ€"ofâ€"way. The properties so utilized are of various sizes, not particularly large in extent, and it will be advisâ€" able to ascertain the exact purchase price of the properties as vacant lands and calculate the area on a square foot basis. This enables the Department to arrive at the actual value, which should be comparable to adjoining lands now vacant, and the assessment valuation figures should bear the same 11 712CA roceeding further, we capitalized a iber of rental returns in the busiâ€" _ area and, in this way, arrived at t we believed to be a fair percentâ€" figure to use in the proper method The final deduction that a value was obtained of a al foot of an inside lot of standâ€" depth in the business area. This is, my opinion, the safest, surest and t commonly utilized method in he heading of mining lands, and _ the report agrees, but evidently body had been questioning this and the expert explains why the sment is correot. nts., and tenants in on from whom a 1 side ey must read ighout. There f special inter ameg metlthnod Of arâ€" d value of standard ial district pertains, n cognizance of by nants in the busiâ€" hom a large fund obtained, we were this to the recent ery valuable if of three houses ses to action to to slum condiâ€" ssessed. In the satisfactory manner of issessment deâ€"| order to assist the Assessment Departâ€" gzolf course unâ€"| ment and to place the land value proâ€" ing lands, and|cedure on a sound basis, I have sugâ€" , but evidently| gested that a method of valuing lands uestioning this| of various depths be undertaken and, plains why with this in mind, am suggesting that | the officials consider the use or referâ€" ence to the DAVIES‘ RULE which has met with favourable consideration in the Assessment Department in Toronto, and one that I have at various times tested in court procedure. t in full:â€" For your records, I am enclosing ter‘s Report herewith a copy of this rule together August 27, 1937.; with its formula; and further, an analâ€" !ysis of land value charts indicating the relation that the Davies‘ table bears to !some of the other prominent charts. ormity to the| In summarizing: It is the general cpinâ€" in Byâ€"Law No.|ion of most eminent authorities in land immins, passed}|values that the front half of a retail ter investigated| shopping lot cof one hundred feet (100 *) ditions in your| in depth is worth approximately sixtyâ€" the morning Oof} six per ent. (66%) of the whole. With ‘this in mind, the assessment officials made to your} are enabled to give careful consideraâ€" 0th, since which| tion to lots of different depths for jerable thought| whatever purposes they may be utiâ€" ition to tender‘ lized. ery valuable if f three houses ses to action to to slum condiâ€" t A A AMA VA ALL A * to detemnne etail shoppmg y first to loâ€" o be the 100" ilso the retaxl in your Town. cate the most lvm same, and . By conferrâ€" mts. proper‘.y cial and real| ts in the busiâ€" i a large fund! iined, we were ; to the recent » mout smcs utm en css ues t mss cmmmm\\\\\\\m\%mxm\w.‘m\\\\\\\\\\x\\\\s\\\\\\W\\s\\\\% > capitalized a, s in the busiâ€" vay, arrived at a fair percentâ€" praper method| inal deduction obtained of lot of standâ€" s area. This 's. st, surest and d method in method of arâ€" ue of sLandard strict pertains, znizance of by} ent. ands: This apâ€" which border N. 0. Railway rties so utilized| ot particularly will be advisâ€"| xact purchase s vacant lands _ on a square he Department| | value, which to adjoining the assessment Lo se m mm S on e + «um «ons m m > veilopment . way in time satisfactory order to ass A corner lot in a business section has more value per lineal foot of frontage, in my opinion, than an inside lot on a retail shopping street. The additional value is created by the fact of having extra light and display areas, as well as the possibility of obtaining business from the adjoining street. The value of the inside frontage lots on the side street is actually reflected in the value of corner property, and when increasing the corner lot reference to the value of the cther street must be considered. There are numerous charts dealing with what is known as ‘"Corner Influence". My experience has been that a great deal of common sense is necessary in this connection, but I am respectfully referring you to data obtaingfble in some of the publications suggested for the Assessment Department library. Bvilding Valuesâ€"Applying the capitâ€" alized method which, after all, is obâ€" tained from a revenue producing standâ€" point, it was possible to ascertain what we believe to be a fair or actual value of a business entity. Deducting from this the value of the land under the structure, we were enabled to arrive at a value of the building. Breaking this down further, after having obtained the cubical content, we reached a"fiâ€" gure which represented the value per cubic foot. Analyzing the costs of laâ€" bour and meterial heating, plumbing and electrical units and other: equipâ€" ment necessary for the building, and having already obtained contract prices on completed structures, we were able to compare our cubi¢t foot priceâ€" with the actual cost of replacement. There were many structures in Timmins A lane or alleyway at the rear of a property, as well as a laneway borderâ€" ing same, adds add}tlonal Value Over an inside lot. This again practically deserves consideration mostly from the commonâ€"sense manner, but data in this regard will also be found in the publiâ€" cations referred to. â€"As. far as: LJam concerned, â€"I see no reason to abide on too hard and fast a defined rule in the measuring of land values, proâ€" vided however that the same method is used in all lands in the municipality. * s 8 5* 88 8888888 * * * * 8 8 * * 8 8 8888E 888 * 8 * 4* * * * * * * * 4 * 4 3 5z t 1 o s s s s s s s s i i n o o in in in in in ib i5 i5 0n in in io ts ic t io is t t t t ts t s s % 4 4 ues, I then inspected the Assessâ€" nt records. The method of arriving the value of lands was at a figure so much per lot. This method, while sibly satisfactory in the early deâ€" opment of your community, gives y in time to the more modern and isfactory manner of DICKSON CAMERON CONSULT US FOR . Fire, Auto and Casualty Insurance A Reliable Firm Reasonable Rates ONE CENT A MILE BARGAIN EXCURSION 164 Pine St. N. Bargain Excursion tickets will be valid on Trains 2 or 46 and their connmection Thursday, Sept. 30th. Passengers who use our Train 2 will connect at North Bay with C.P. Train 2 leaving 8.20 p.m. same date. Passengers who use Train 46 will arrange their own transfeéer to North Bay C.P. Depot and take C.P. Train 8 leaving at 1.00 a.m. Friday, Ocâ€" tober l1st. Tickets are valid to return leaving destination point not later than CP. Train 1 from Windsor S8t. Station Montreal 10.15 p.m. Sunday, October 3rd and connecting at North Bay with our Train 1 at 12.45 p.m. Oct. 4th EXCEPT passengers from points north of Porguis musi leave not later than C.P. Train 7 from Montreal 7.50 p.m. Sunday, Oct. %rd to connect at North Bay with our Train 47 Monday, October 4th. Tickets destined Quebeeâ€"and Ste. Anne de Beaupre not good on semiâ€" Streamlined Trains 350 and 352 to Quebee or 349 and 351 from Quebe« but good on all other trains between Montreal and Quebec. Tickets will not be bhonoured on Trains 49â€"50, The "Northland From T. N. O. and N. C. R. Regular Stations to Pembroke, Renfrew, Arnprior, Ottawa, Montâ€" real, Quebec and Ste. Anne de Beaupre, Que. via North Bay and Canadian Pacific Temiskaming and Northern Ontario Railway The Nipissing Central Railway Company Children 5 years of age and under 12. when accompanied by guardianâ€"Halft Fare. For fares and further particulars apply to Local Agent Tickets good in coaches only â€" No baggage checked Thursday, Sept. 30th Insurance Counsellors N. Phone 455 While in your Town I photographed over forty (40) different types of buildâ€" ings, and am including these photoâ€" graphs with my report. I was not able, in the limited time, to work out indiâ€" vidual cube costs but have already disâ€" cussed the matter with your assessment officials and believe that they will proâ€" ceed without delay along the lines disâ€" cussed. It is my opinion and a sincere hope that if the methods suggested are used in the procedure, as already outlined, of arriving at actual value of lands and buildings, and if this is maintained in the assessment department with conâ€" sideration given to the future in as much as some discounting of present day values may be necessary, and if this procedure is equalized, there may be little opportunity for complaint or disjointing of assessment records. In the matter of Land and Building Values as already referred to herein: There should be no secret made as far as the ratepayer is concerned, and it should be his privilege at reasonable times to confer with the assessment Oofficials in case that he does not fully understand the data contained in hi assessment notice. indsor (Continued on Page Eight) Large comfortable rooms Courteous attentive service Truly excellent cuisine Convenient central location Very moderate rates The Windsor Hotel in Montreal is distinguished for its: AMAldéric Raymond Vieeâ€"President Timmins