The following text may have been generated by Optical Character Recognition, with varying degrees of accuracy. Reader beware!

fri thetribune stouflfvillevoiit ursdayoctr 261944 5 -x- r 1 f n i f j v- vt v 1 t established 1888 member of the canadianweekly newspaper association and ontario quebec newspapers association issued every thursday at stbuffvillel ontario subscription rates per year in advance in canada 200 fa vs a v nolan son publishers notes and comments coop tax policy tackled by ottawa the financial post within a few days the government is expected to give its answer as to the liability for income tax of 2000 or more cooperative associations doing over a quarter of a billion- dollars of business annually in canada t the burning question of the week in a number of gov ernment departments has been the sort of reply which can or should be given to the request of the cooperative union of canada for an answer as to where they stand as regards income tax liability originally the union asked for new legislation which it was hoped would toe brought in at the last session of parliament failing that further representatives were made within recent weeks looking toward a statement from the government to clear up a number of highly contentious arid outstanding differences of view as to what was govern nient policy as has been clear from recent developments affecting the payment of patronage dividends by wheat pools and by line elevator companies there has been a difference of view within- ottawa itself a difference between administrative rulings of the income tax department and the department of justice to this extent it is possible that the forthcom ing government reply may clarify situations which have been clouded in doubt so far as the government itself is concerned producer group only the controversy on taxation of cooperatives centre largely around section 4p of the income war tax act ac cording to one view expressed to the financial post this section if taken literally exempts from taxation only a very small group of cooperatives it should not it is contended legally exempt from tax- groups namely to quote the act farmers dairymens livestockriiehs fruit growers poultrymens fishermens and other like cooperative companies and associations whether with or without share capital- organized and operated on a cooperative basis which- organizations a market the products of members or shareholders of such cooperative organizations under an obligation to pay them the proceeds from the sales on the basis of quantity and quality less necessary reserve and ex penses b purchase supplies and equipment for the use of such members under an obligation to turn such supplies arid equipment over to them at cost plus necessary ex penses and reserves one point oh which the union is seeking clarification is the tax status of retail or consumer cpoperatives of which reputedly 170 new ones have sprung up in western canada already this year trade with nonmembers another important poirit is the extent to which a co- operative may do business with nonmembers arid still retain its tax exemption ithmthemeaning of the act according to section 4p cooperative arid associations within the meaning of the act may do business with non- members to the extent of 20 per cent of their total business provided they keep within this 20 per cent qualification then all their income no matter whether it is investment income or from whatever source is free of tax once they run over the 20 per cent limit however these cooperatives become liable for income tax on all their income from what- ever source 7 s one important concession now being made officially to the government for the first time by the cooperative union is that cooperatives are now willing to pay taxes on the profits they earn from nonmember business so long as such a tax does not affect that part of their business done within their own membership it is understood that they would not object to having even the 20 per cent limit changed provided clarification on this matter of taxing of member and nonmeiriber busi ness is reached- patronage dividends the nub underlying all these discussions is of course the very controversial question of patronage dividends what is almost certain to come out of the discussions is some elucidation on the governments part of this very vexed and very disturbing phenomenon of cooperative and other business namely the payment of a dividend out of surplus or the reduction of charges to customers on some prearranged basis in order to escape payment of taxes on earnings the point made repeatedly at ottawa is that the nub of section 4p so far as patronage dividends are concerned is the phrase under an obligation to pay them the pro ceeds which occurs in paragraph a of the wording quot ed earlier in this article must be obligatory the ottawa view is that only where there is an obligat ion to pay the proceeds can a patronage dividend be deduct- ed as an expense of doing business in short that such payments must be contractual rather than voluntary this is a point which is apparently overlooked in many cases and a point where present bylaws of socalled cooperatives are seemingly at variance with the federal approach at any rate it is understood that the discussions which cooperative officials have had at ottawa in july and september have brought home much more clearly than be fore the importance of the patronage dividend argument iii this whole matter one other important phase of the question is the legal battle shortly to toe heard before the exchequer court of cariada and affecting the position of the wheat pools in re gard to income tax responsibilities judged by the present crowded docket of cases before this court it is thought un likely that this particular case will come up for a month or two r toronto protests too j the demand for a return to standard time in the winter season is gathering moriiemtum and last week the council of the city called upon the ottawa authorities to end the needless fast time for the winter and we understand con sideration is being given the matter by the government there is no advantage in fast time now since the power shortage has passed and that was the excuse for its exist ence in winter time children suffer from the present arrangement in that they are forced out in the cold gray dawn in the directiori of the little red school house and it doesnt add to their liking for education at all fast time is very nice in the summer season and there is a real demand for it but to carry it on over winter is useless we hope ottawa will have an ear to the ground with prompt action before you blame your telephone engineers designed the moudt piece of your telephone to givo lett reauusat onequarter of an inch from the lips when your lips are farther away than this your voice is transmitted less strongly less clearly failure to remember these simple facts accounts for the great majority of trouble reports help needless service checkups and at the same time let those you talk t hear you without jstrnin just remember talk clearly normally directly into the telephone with your upt just onequarter of an inch from the mouthpiece gtoimfuuifstifoide i smoking while yon ulk oay caused distorted reception it also preyeots roar holding- the mootbpiece i di- rectlt in front of the lip- if too need to reach across your desk as you talk continue to bold the telephone in correct position close to the lips a wall sec cant come to you stand or sit so that your lips are directly dn front of and close to the month piece dons talk across it foe clear nolse- f tee transmission always keep your desk telephone upright not at- or near the borj izonul position jta ae- li jack miner speaks for the deer for twentyfive years i have gone from coast to coast from state to state from province to province studying conservation conditions says jack miner in an open letter to municipal councillors v i have sat on several game com missions in various states and seen successful legislation bills for both president hoover and president roosevelt but have never been able to understandwhy for the last eight or ten years ontario my own home province has turned a deaf ear to many sound conservation measures the deer of ontario do not be long to the three or four per cent that shoot any more than they do to theninetyfive per cent that do not shoot yet the five per cent want to have all the say i have been advocating stopping the dogging of deer in ontario for now fifteen or twenty years and for several reasons first it is the only place on earth where such a practice is allowed dogging deer hasbeen banned in other provinces and states for years second to dog deer at this sea son of the year or in other words the rutting season is largely res ponsible for many mother deer not giving birth to a fawn the follow ing spring third it is very unsportsman like and certainly is not- humane for a hunter to sit on the bank of a river while a dog runs a deer in to the water for a shooter to blow its head off now why am- i addressing this letter to the town arid township councils because v fully believe that these councils are paying thou sands of dollars damage for sheep because of dogs that have been trained to run deer in the fall shooters from western ontario go north in the fall and fake a dog train their dogs to run deer for the two weeks of the open deer season and then bring them back home and allow them to run loose and chase sheep the other fifty weeks of the year you cant blame the dogs for chasing sheep if they have been trained to run deer during the fall donttake my word for it you councilmen look around you in your community and you will find these deerhunting dogs running loose all summer and every few weeks there will be a claim by farmers put in for sheep killed by dogs i fully believe that if the ontario government stopped hunters from using dogs to chase deer that the various councils would not have so many demands for sheep losses the fish and game laws of this entire province depend on what one or two men in the fish and game department think at the present time these one or two men like to hunt and chase deer with dogs so naturally there will be no legislation against it until public sentiment demands a change either in the law or in the removal of those in the department the purpose of this letter is to ask you councilmen who agree with the thoughts i have expressed above to send a wire as a council to premier drew parliament build ings toronto demanding that no hunter be allowed to use dogs in hunting deerwith such a practice done away with i am sure your council will not be called upon to pay so many dollars out for sheep killed by clogs the stronger your telegram is to premier drew the quicker a change will be made- ft- jack miner kingsvllle ontario send the tribune j5 absent friends he directs reconstruction appointments of ministers to head three new government de partments have been announced from ottawa hon c d howe becomes minister of reconstruc tion and will also continue as minister of munitions and sup ply rattail contest one of the features- of the sea- forth fair was the rattail contest ed mathews seaforth won the grand prize of 50 for having a total of 837 rat tails second prize was won by stanley pohns tuck- ersmith with a total of 114 tails third prize went to malcolm bolton mckillop with 87 tails a total of 1305 rat tails were present ed for inspection and owners were rewarded at five cents each a nice way to rid any district of rats farst paper catersto home dress makers home dressmaking the art of making over making do and us ing what you have is today prac tised extensively -in- canadian homes for in wartime it is both patriotic and economical to make your own things for some women the making of things at home began with sewing for the redcross later- developing into the making of simple -house- hold articles and clothing for the family most rural women always have made some of their own and their childrens things but today many are making almost all gar ments it is not surprising therefore that the family herald and week ly star reports it is now furnish ing more readers with patterns than at any time in its seventy- four years of service during j9 over 100000 orders for dress pat terns crochet and embroidery pat terns etc were filled york county holsteins sell well in wisconsin sale five york county holsteins were amongst the canadian consign ment of thirteen head sold in the show window sale held at elk- horn wisconsin top of the local animals was doncrest montvie echo sold by g e d greene agincourt for 700 mr green som a twoyearold heifer for 2951 richard whittaker sons dons- view received 5480 for a two-year- old and frank d hubert dons- view 355 for a mature cow and s280 for a twoyearold heifer in heather hall agincourt ont sat night oct 28th music bit russ creighton and his variety dance band from toronto dancing 845 admission 50c refreshment booth will you help this winter if you are not required on the farm this winter yon should take other work extra winter workers are needed for woods operations logging and piilpwood and fuel cutting base metal mines coal mines meat packing and cold storage grain handling railway track maintenance iron foundries and other high priority occupations varying with the area please offer your services to the nearest employment and selective service office or the nearest provincial agricul- i i s tural representative or your local farm production committee a good response to this appeal is important to canadas welfare please act im- mediately v postponement of military training con tinues while in approved essential tcork off the farm national selective service department oflabo humphrey mitchell a macnamalu minister of labour director national sclectire service this advertisement i issued iiy tlic dominion depart- ment of labour in aid of the dominionprovincial farm t n lalonr programme i jo ikusmuskmiks