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Sef Published every Thursday by David Bean andâ€"Gons, Ltd. m ADVERTI8ING RATES > uwmmupymwm"" office not later than Mangay noon to insure insertion. . Although substantial relief in taxation was anticipated, the extent of the reductions outlined in the Budget brought down by the King Government last week came as a welcome surprise gener lly as it means savings to the extent of $25,000,000 annually to the taxâ€" payers. In announcing the important_reducâ€" tions made the Minister of Finance said that happily the financial and commercial position of Canada was such as to permit of lower taxaâ€" tion at this time, indicating that the turn in $ 411C snibfcl a debated in . parliament ‘when the argum Waterloo Chronicle‘»om for and against the reduction in tariff no doubt be fully brought out. As the G | SUBSTANTIAL RELIEF IN TAXATION | | PROVIDED IN BUDGET | the road had been reached and that conditions generally are definitely on the mend. The Doâ€" miinion‘s remarkable economic recovery is reâ€" flected in increased revenues, reduced nation... debt, favorable trade balance and improveme:.. in Canadian National Railway finances. The reductions announced include a markâ€" ed easing of the income tax, a substantial lessening of the duty on automobiles, motor trucks and motorcycles, the abolition of the receipt tax, further exemptions in sales tax and the restoration of penny postage. The reductions in taxation provided in the budget, which has been received with general favor, will give new impetus to business and materially hasten the return to more prosperâ€" ous times. _ A much welcomed reduction was that made in the tax on incomes. The reduction is brought about by an increase in the exempâ€" tions which are increased from $2,000 to $3,000 on married men and from $1,000 to $1,500 on single persons. Bona fide householders will enâ€" joy the same exemptions as married persons. It will affect both the wellâ€"toâ€"do and the averâ€" age man. The tax percentage has also been modified, the sur tax simplified and special conâ€" sideration extended to income derived from earnings. Another pleasing feature of the reâ€" ductions announced on incomes is the fact that they will be effective for 1925 taxes due on April 30th. There has also been a distinction made between yearly earnings and income deâ€" rived from investments. Income of personal companies incorporated for the purpose of evading the tax will be considered as a diviâ€" dend to the shareholders and taxed accordingâ€" ly. In connection with the very substantial reductions made in the income tax, the desire has been to make available new money for deâ€" velopment. The Minister of Finance, in a statement regarding the income tax, issued after his budâ€" get speech, stated that the changes will apply to the income of 1925 and thereafter but canâ€" not be acted upon until after an act has been passed by both Houses of Parliament. One of the outstanding changes proposed by the government in its budget proposals is a reduction of 15 per cent. general tariff, in the duty on autos valued at not more than $1200 retail (in the United States) and motor trucks and motorcycles, while on all autos valued at more than $1200 retail (in the United States) the reduction in the general tariff is from 35 to 27!/ per cent. The Canadian duty is applied to the advertised retail price of the auto in the United States, plus the United States sales tax of 5 per cent., so that the duty on a car valued at $1,000 retail in Detroit would be reckoned on $1000, plus the $50 sales tax, or on a total of $1050. To assist Canadian manufacturers to meet the situation created by the reduction in tariff, a drawback of 25 per cent. on duty paid on materials entering into the manufacâ€" ture of automobiles is proposed, provided at least 50 per cent. of the finished vehicle is proâ€" duced in Canada. Although it has been rumored that there were to be reductions in the tariff on autos, which were specially urged by the Progres gives, the extent of the reduction, it is" deâ€" clared by leading auto manufacturers, will have a serious effect on the industry and threatens both its domestic and export trade. It is declared that the whole of the protection afforded the automobile industry has been wiped out at one stroke because the reduction in dutics is greater than the margin that existâ€" ed between the duties paid by the manufacâ€" Aurer on his material and that collected on the ‘SUBSCRIPTION RATES One year, in AdYANC®..â€".«+>>>+<> in United States, per year .â€"â€".â€"â€" sUBSTANTIAL REDUCTION IN DUTY | ON AUTOMOBILES | INCOME TAX IS SUBSFTANTIALLY | ~_ REDUCED BY GOVERNMENT | $1.25 no. doubt be fully brought points out, the gover has â€" evi accepted the claim that the automobile is now a necessity rather than a luxury, |_ _ _ _ ‘.'n'om«;l!hmo.h-m the reduction in the tariff on automobiles, made the comment that there is a pronounced sentiment that the automobile industry has more protection than is néeded, and in deferâ€" ence to that sentiment, he said, they proposed a downward revision of the tariff. was the announced intention to restore penny postage in Canada on July 1st next. The Minisâ€" ter of Finance pointed out that of the taxes imâ€" posed in 1915 L:Sder the special War Revenue Act none affected all the people more than the 30 per cent. increase inâ€"letter postage, every person using the post office contributing to the tax. There is to be a reduction in general lettér postage from three to two cents but the present rate of postage on postcards and drop letters will remain unchanged at two cents. The reâ€" duction is in response to a strong demand eviâ€" dent for some time for a return to "penny" postage in effect before the war. The additionâ€" al cent has never been regarded as postage but as a war tax. _ The abolition of the stamp tax on receipts which was also announced in the budget beâ€" comes effective on April 16th, 1926, as does also the change in tr( tariff on autos and the change in the sales tax. Saveâ€"theâ€"Forest Week has been set aside by Royal Prociamation in order to bring before the Canadian people the necessity of protecting their forests and avoiding the fate of other cou:ys whose timber supply has diminished throu@h neglect. The need for conservation of our forest wealth is to be seen in the fact that in the fiveâ€"year period between 1920 and 1924 almost as much timber was burned as was taken out by the woodman‘s axe. The idea is prevalent that Canada has inâ€" exhaustible forests but at the rate they are being used and burned up it will be a comparatively few years until both timber and pulpwood supplies are dangerously depleted. Although preventative measures during the past few years have become more effective there is a tremendous wastage year by year through fire and disease. Every effort should therefore be made to conserve this geat nationâ€" al asset of Canada which is so vital in many ‘ respects to her progress. The government has done well to set aside a Saveâ€"theâ€"Forest Week in order to direct speâ€" cial attention to the need of constant vigilance with a view to the conservation of our forests. After all, as one authority points out, effective fire prevention is a local problem and every district must do its part to preserve this great national asset. _SAVEâ€"THEâ€"FOREST WEEK, APRIL 18â€"24 | The Progressive Leader, Robert Forke, recently gave expression in a public address on "Canadian Unity," to the need of subordinatâ€" ing local prejudices to national unity if Canada is to realize itsâ€" great destiny in the highest degree. He pointed out that Canada was a hard country to govern owing to racial divisions and great physical barriers. That condition, he said, made for sectional feeling of which probâ€" ably no part of Canada is free. In a country like Canada spreading over half a continent with but nine million of people it was necesâ€" sary, he declared, to find some method of comâ€" promise, some eommon ground, if this country is to progress as it ought to progress. As the Progressive leader well points put, the interests of one section of the community must not be unduly emphasized but consideraâ€" tion must be given to all sections of this broad Dominion. Happily this spirit has of late been evident in dealing with the problems of both the western provinces and the maritimes. The one solution for the problem of world citizenship was recently summed up by an eminent educationist as education that develops the body, trains the mind and forms character ; that teaches the student to function as & citiâ€" zen, to cherish a genuine selfâ€"less love of counâ€" try and at the same time to support the League of Nations in its great moral task. It was emphasized that the teacher is the biggest facâ€" tor in education, the man or woman who sits at the desk being the key to the whole situaâ€" tion. That the importance of education is comâ€" ing to be increasingly recognized is shown by the provision of upâ€"toâ€"date facilities and equip« ment by a growing number of communities. NATIONAL UNITY IN CANADA EDUCATION THE SOLUTION ELECTION OFFICIAL®. . * _ GETS FWNEYEAR TERM Â¥ive years in penitentiary with hlpw'dt»uflpnm ed on P. A (‘Baldy") Robb, Peace River Deputy Returning ‘Officer, He had been found guilty of â€"offenses under the Dominion Wlectipns Act in connection with the Federal polling last October. port Farmers were seeding last week in parts of Manitoba and Eastern Saskatchewan, and conditions were reported to be pqctlcully ideal. ROAR OF NIAGARA FALLS % DEFINITELY MEASURED Niagara Falls is far noisier than any point in New York City, exhansâ€" tive tests undertaken have provlâ€"u. The tests showed that the: two noisiest spots are at the American Falls and directly in front of the Cave of the Winds. Both_these places are defined as deafening. The instruments _ measured _ 70 _ units there, compared with 55 units at the moisiest placé in New. York, Sixth lAvenue and 34th Street. The quietâ€" est spots are at Terrapin Point and at the Whirlpool Rapids on this side. The tests were made with an audiometer, by the Bell Telephone Company. _ ~ ALL MOTORISTS IN QUEBEC MUST PASS EXAMINATION Operators of motor vehicles will in future have to pass an examinaâ€" tion to establish their competency to drive a motor vehicle before they are granted a license., By an Orderâ€"inâ€"Council passed April 123th every spplicant for a liâ€" cense as operator ~| a motor vehicle must show the license issued to him for the license year immediately preceding,. or other evidence that he was the holder of a license for said preceding year, or a certificate, signed by one of the examiners mentioned in tite Motor Vehicle Act, to the effect that he is acquainted with the traffic loss, that he is able to drice a,; motor vehicle, and is familiar wlhl the transmission and control system thereo!. QUEBEC SELLS @ 2000 SQUARE MILES OF TIMBER LIMITS Approximately 2,000 square miles of timber limits have been purchasâ€" ed from the Province of Quebec by the Canadian International Paper Company to be drawn upon by the company‘s Kipawa mill at Timisâ€" kaming, which was recently enâ€" larged from a capacity of 50,000 to 80,000 tons a year of bleached white sulphite pulp, About 1,200 square miles of these limits are in the upper Ottawa disâ€" trict direct!s tributary to the Kipaâ€" wa mill, and the acquisition of them gives the company a total of 3,700 square miles tributary to Kipawa. The extended territories also make possible a further expansion of the mill to a capacity of 160,000 tons of bleached white sulphite pulp a year, as the demand increases. This proâ€" duct is used extensively in the manufacture of rayon, the increasâ€" ing use of which has necessitated an increase in the production of the pulp. LUTHER BURBANK Luther Burbank, withered by age, died on April 11th, amid the flowerâ€" ing fruits and blooms that he creâ€" ated for mankind‘s benefit. The noted horticulturist passed on to the "Great Adventure of Hereafter in which he had no faith," Only a few weeks before the end te had declared that he could not believe in a life after death. And as life ebbed away and he stood at the brink, he didt not faiter in his conâ€" victions. A storm of protest came from reâ€" ligious leaders, after Mr. Burbank gave out his statement recently deâ€" claring himself to be an infidel. His home was &wamped with letters and telegrams condemning his stand. The stréss he was subjected to in ‘defending and explaining his beâ€" lefs brought on a neryous condition that his 77 years could not survive. Virtually the whole of Luther Burbank‘s life was devoted to scienâ€" tiflic plant breeding and many of his more than 100,000 experiments with various forms of vegetation attained such marvellous results that they won for him the title of "plant wizard. Rarly_ in e he evinced greatâ€" lote tof .rf:?n. things, and attained Mfis first notable success at the age of 2%, wkol he developed the worldfamous Burbank potato. It has been estimated that his 100,â€" 600 experiments with plant life inâ€" volved over a billion individual vegetable growths. . _ _ CALLED BY DEATH O NIIICD " nrch:\s-’ se bec by Paper | a ' by the | . Timisâ€"| rel I t ly enâ€" 000 tn’ ° a I Id leached | _ e a 3 dfi . Hon. Mederic member of and | five Mayor of Montreal, was elected for "his sixth term on April 12, when he defeated J. V. Desaulniers and J. A. Baillargeon in the Mayoralty race by upward of 20,000 votes. With the exception of the past two years, from 1924 to 1926, when Mayor Charles Duquette hbeld the office, Hon. Mr. Martin has been the chief Magistrate of the Eastern Metropolis since 1914. 72,747 QUARTS OF CHAMâ€" PAGNE, BRANDY AND WINE ORDERED DESTROYED Pursuant to a decree signed by Federal Judge Thomas D. Mor.‘ 72,747 quarts of champagne, brandy, wine, whiskey and~ cordials, estt mated to have a bootleg value of approximately one million dollars, will be destroyed.. The liquors were seized from nineteen vessels within the last three years and stored at the army base in Brooklyn. Neither the date nor the method for destroyâ€" ing the liquors has been disclosed. PREDICTS POPULATION ‘ OF FIFTY MILLION BY END OF CENTURY That Canada before the end of theâ€"twentieth century will have a populatioi: of 50,000,000 people, was the prediction made by Provost C. A. Seager of Trinity College last week, whgn ‘he spoke to members of young people‘s groups at Toronâ€" to. * "I am not talking like a real esâ€" tate agent," he said, "but from a firm conviction that Canada has not yet awakened to a full consciousâ€" ness of nationhood. It is worth the devotion of the lifetime of a man or woman to serve this country of ours." SIX MONTHS‘ SLEIGHING SETS WINGHAM RECORD‘ Six.months ago snow fell in sufâ€" ficient quantities in Wingham to. make good sleighing and from that date until April 12th nothing but the jingle of merry sleighbefls has been heard on the streets of Wingâ€" ham and the roads of the country surrounding. Oldâ€"timers are raking their memories to recall another such winter. Folk who in past years have been longing for the return of the "good oldâ€"fashioned winter" feel that the Weatherman has overâ€" done the thing lately, and would apâ€" preciate the return of April showers and the balmy zephys of spring: i time. Donee BRoOoTHEeRS MOTOR CARSâ€" Dodge Brothers Motor Cars are built to protect passengers. That is why Dodge Brothers pioneered in introâ€" ducing the all steel body, and why they have conâ€" tinued to pioneer by recently improving and perfecting it. Like the all steel sleeping carâ€"now insisted upâ€" on by public opinionâ€"Dodge Brothers all steel bodies are fireproof and as near shockâ€"proof as motor car bodies can be builtâ€"an armor of proâ€" tection in emergencies. Electrically welded and staunchly braced and reinforced at all points of strain, they are noiseâ€" less and built to endure permanently. They also provide unparalleled vision. The menace of thick corner pillarsâ€"blocking the driver‘s vision at street intersectionsâ€"is eliminated. Slim, steel pillars take their place. Oneâ€"piece windshields and exceptional window areas further increase driving vision and safety. And while safety cannot be measured in dollars, it is gratifying to know that these improved steel bodies exact no penalty from the purchaser. With production vastly increased, these and many.other vital improvements wéere announced coincidently with the most attractive schedule of low prices in Dodge Brothers history. DIETRICH‘S GARAGE APPLICATION MADE BY C.N.R. COâ€"OPERATIVE WILL SELL To CLOSE DOQN STATION ELEVATORS TO WHEAT POOL ‘The Canadian National Railways â€" Shareholders of the Saskatchewan has made application to the Railway Coâ€"operative Elevator Company on Board for permission to close the April 9th voted to sell the elevators station agency at Doon. Residents owner and operated by the company of that village and the vicinity will to the Wheat Pool. fight the application when it comes ‘The vote, which came after two up â€"for hearing. Many years ago days of heated debate, was overâ€" there was a heavy trade from Doon, whelmingly in favor of the sale, the especially in freight, but of late voting figures being 366 to 77 years, railway officials claim, it has again. The deal <involves several decreased a great deal, and now it hundréd elevators, and will run into is a losing proposition. The village millions of dollars, the actual price is located eight miles from Kitch to be set by arbitration. ener, on the Galtâ€"Kitchener branch merâ€"sseâ€"= ~ of the C.N.R. 44 EGGS ARE CONSUMED CANADIAN NATIONAL RAILWAYS EARNINGS The gross earnings ‘of the Canaâ€" dian Nationalâ€" Railways for the week ended April 7, 1926, were $4,â€" 514,256 as compared with $4,069,497 for the corresponding week of 1925, an increase of $444,759 or eleven per cent. A wsee ..3._._ ® mmâ€""â€"',"o-â€"â€"-m 7‘:7’ PSR ts . CA Increased output | _ # Ta *4 @ogh ;’!‘; /A t p z/s gsma C°% > " # (Ae" 79 King St., Waterloo "*BANK»TORONTO NATERLOO ..........S. J. Adams, Manager Kitchener .............G. B. McKay, * Kitchener North Ward ..J. R. Clark, * or the profits. Increased Apfodlctbl is hqnly.-nu-dh'nnl-tl time and laborâ€"saving machinery and better, allâ€"round production facilities. All this, of course, costs money. But it is money which the Bank of ‘Toronto may readily advance to deâ€" If you plan to increase your outâ€" fit and require a loan, you can do no better than to see the branch manager of the Bank of Toronto and discuss Dairy BRANCHES VERY time a Shareholders of the Saskatchewan Coâ€"operative Eleyator Company on April 9th voted to sell the elevators owner and operated by the company to the Wheat Pool. ‘The vote, which came after two days of heated debate, was over whelmingly in fayor of the sale, the voting figures being 366 to Kid again. The deal <involves several hundréd elevators, and will run into millions of dollars, the actual price to be set by arbitration. 44 EGGS ARE CONSUMED WITHIN ONEâ€"HALF HOUR On a dare, Thomas McCormick, grocery clerk, of St. Louis, Mo., drank 44 raw eggs within a halfâ€" hour‘s time recently. He suffered no immediate effects, and expressed willingness to attempt a better reâ€" cord. Minard‘s Liniment for dandruff. wh tw