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538 bs2s tionshe might tiavefsuffered overt previous years it was pointed but that a farmer with a total- income say of 10000 over a period of five years with extreme variations in that income from year to year in a twc4iouf discussion before tltt j 1 o- rrsi- i he f than the man with a steady average the senate commntee on the iincomeof 2000 in each of the sante five years if youplana christmas telephone greeting nowisai christmas is only a few days away long distance calling will beheavier than ever this year on long calls especially to western canada the maritimcs and remote united states centres there are sure to be delays at christmas time so if you plan to exchange greetings by long distance tvhynot do so now wc will do our best whenever you call but your chances for avoiding delays arc belter ifyoii telephone sonie time ihib week jcome tax act president h h hannam of the canadian federa- v tion of agriculture presented the case for the farmer in the matter of problems arising outpf the applica tion of the present income tax act and its regulations to the business of farming accompanying mr han nam before the committee- were w jparker of winnipeg and ja marion of montreal the two vice- presidents of the federation and cgdrofffederation secretary mr hannam presented a brief to the committee dealing in the main with three major problems the farmers meet in their efforts to comply with the income tax act the first recommendation in the brief was that a farmers income be averaged over a period of years for income tax purposes a proposal which has been made to the govern ment on a number of occasions by the federation a period of four or five years was mentioned factors over- which the farmer has i no con trol such as the weather and the wide and rapid price fluctuations in normal times made it difficult and unfair to use only one year as the accounting period for farmers in assessing income tax in an ex tremely good year a farmers tax able income might be such as to lift him into high brackets of the in come tax in spite of poor condi- rkttm2 short courses five one week short courses in agriculture will be held in york county during january and feb ruary 1916 no course will bejheld at stouffville owing tolack of a haps oe revived uy iikai ycai um public hall the courses will be these c shjukl p held as follows m the meantime tail 7 jan 11 inclusive belhaven jan 14 jan 18 inclusive sharon jan 21 25 inclusive unionville jan 28 feb 2 inclusive vellore feb 5 9 inclusive rschomberg these courses will cover most phases of agriculture and while primarily for junior farmers they will be open to all ages regular courses of one month discontinued at the outbreak ofthe war will per haps be revived by next year but the second major recommenda tion in the brief was that farm workers be exempt from deduction of tax at the source and that they be required to report their own inj come farmers who fulfilled the regulations to deduct the tax from the wages of their help often found themselves without the help or found themselves having to pay the tax out of their own pockets rather than lose- their help it was men tioned that in the us the tax is not deducted at the source from farm workers the third major recommendation was for the establishment of a basic herd plan to overcome the difficulties encountered in assessing income tax on returns from herd i reduction or dispersal sales at present all proceeds from such sales were considered income irrespec tive of the capital invested in the breeding herd this had created hardship in some cases and while income tax officials had endeavored to meet the situation by giving their own interpretations there was a wide variation in these interpreta tions and much uncertainty existed as a result the need was for some definite recognition in the act of a capital asset in the breeding herd these and other angles of the in come tax situation in respect to the farming industry were thoroughly discussed by the committee with the federation delegation among other things it was pointer out that the farmer in computing his in come tax each yearwas not per mitted any allowance in lieu of wages or salary nor did his wife have the same advantage as women in other walks of life of being able to earn an income of 660 a year without taxation so far as her work on the farm was concerned mm i every week icople roati this- papei l snta says to lfv after all the gifts are open after that christmas feast letem have icecream no treat can improve uponit for popularity deliciousness nad enjoyability your guests will be especially delighted with our ice creams smooth flavorfull tidiness silverwoods ice cream there will be no milk delivery on christmas day or new years day maple leaf dairy m party in ajax i was travelling about 35 miles per hour and had dimmed my lights for an approach ing transport after passing the transport i suddenly saw someone walking along the highway i felt a bump and immediately started to jc un jslow down decorated tree on christmas morn- friend- sitting in the car ing to look for presents brightly witn me cried outj stop now colored flowers decorate the room you wiu be a dead duck i kept instead of christmas trees and driving the next day took t rrt arc not owhaneed until t nm nh harl thf hpad- avandeking old lxdy is santa in italy santa claus doesnt visit children in italy it isnt because they are all naughty but because there is no santa clausin italy no one runs down- to a well at agnews hardware v for ty and practical hardware gifts presents are not exchanged until january 6 v on that night an old old lady la befana walks from house to house and leaves a present beside each littlcchild she visits exactly 1940 years ago accord ing to the italian- legend- la befana was very busy sweeping her kitchen i when several men dressed like car into oshawa and had the head light fixed and it was sometime later that police came to my house and- arrested me cross examined by crown attor- ney afannis accused said he had hadone drink about twohours be fore the accident i wasnt drunk he said like kings stopped in- front of- herj button accuseds counsel in cottage they asked here where p for fine rather than a bethlehem was but shehad never fil sentence said accused- got in- heard of it t0 tms jam tnrou following the the men told her about a baby advicc l an oldermanhe has been which had been born in bethlehem v frank about every thing- this and mentioned a star which had ls the first tune he has been ln straight from santas workshop have come many wonderful toys wagons wheelbarrows the toddlei ill to delight a childs heart nines and pull toys for sleighs tools games aluminium ware pleasing pyrex pieces been guiding them the old f lady wished she couldaccompany them when they left her in search of the infant jesus but la befana stayed home it was getting too dark out and be sides the baby could wait until to morrow later that night she noticed the sky quivering with light the clouds seemed to take the form of angelsall thought of sleep left her rising she carefully wrapped two gifts ffor the holy baby then ran out in the direction the kings had gone fast as she hurried she had not reached bethlehem when the star disappeared and dawn filled the sky she frantically asked the way to bethlehem but no one could tell her and so la befana has constantly traveled since that day searching for the christ child on the epiph any 12 days after christmas she goes from house to house looking into the faces of babieswith each she leaves a gift hoping that at last she will give her presents to the right child admits failure to remain at scene ajax resident is remanded in custody for sentence lloyd thompson 23 elm street ajax pleaded guilty to failing to remain t the scene of an accident and was remanded in custody for one week for sentence when he appeared before magistrate f s ebbs in police court at whitby the plea of guilty was a sequel to ahitandrun fatal accident which occurred late friday evening november 16 when the car thomp son was driving is alleged to have struck james macdonald 19 mark- ham street toronto a pedestrian on the highwayat the time- the accident is reported to have occurred around 12- oclock friday night and the body of mr mac- donald was found lying in the ditch early saturday morning by orren reid 333- pine avenue east whitby who was driving to ajax in a signed statement- to the police which was read in court thompson said he was driving some friends to oshawa after a trouble his worship in remanding the case- said this is a very serious matter and should be- given very serious consideration as this is your first offence i feel that i would like to think it over before passing any sentence i will not hpld out any hope for a fine this is too serious a matter- the tribune makes an ideal christ mas giftv s wanted dead horses and cattle telephone for free pick up phone stouffville 255 markham 4326 claremont 913 9 rl4 we pay phone charges gordon young led ph adelaide 3636 toronto jv smith firstreettstounvilletij