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the tribune stouffville ont thursday april 3 1917 ijipoktant auction sale auction sale of household flkyitikk fjook coverings eleo tkic raxgette glass ware ktc the undersigned has received instructions to sell by public auction at north claremoxt near cvk station the following property belonging to mrs b khurtibese ox sat april sth spicee dining room suite chesterfield and chair quelle heater fern stand bay gelding hd aged tudhope anderson range harness daybed with good mattress set of team far mharness 2 hardwood tables card table set of team plow harness 4 kitchen chairs odd table number good horse collars coal oil stove 3 burner i quantity of other harness alladin lamp extra chimney dairy cattle 2 mantel clocks screen doorl cou su caif aprii 2 several pieces of floor covering tn i holsteih cow sup to calf april 13 good condition guernsev cow sup to calf april 20 crokinole board coffee table guernsey cow sup to calf april 15 of farm stock implements ha geaiv household fcrxitire etc property beionging to the estate of the late james thompson lot ii con 3 markham township second farm west of stop eights on so 1 highway on xorth side on tuesdaypr 8 horses bay mare hd 7 years old bay mare hd g years o bay mare hd aged auction sale hall rack with mirror odd rawej cow fresh calf at foot several lengths of new stove ppesi blue cow sup to calf maj 3 coal oil lamps 2 end rabies jersev c full flow not 3 beds complete with springs and mattresses 2 dressers wash stand 9 window blinds sun room drapes 2 tubs and stand copper boiler cobblers set miners rubber suit 2 pair knee rubbers pair hip rubbers pr snow shoes 1 dozen muskrat traps quantity nails 3 and 0 2 crocks 1 lgaland 1 5gal cream can 2 dust mops 2 axes 4 lawn chairs ironing board hand sleigh quantity small items dishes glassware pans jars etc terms cash no reserve sale at 1 pm sellers atkinson auctioneers auction sale furniture real estate the undersigned has received instructions to sell by public auction at the village of stouffville saturday april 5 the following property belonging to stella mae mowder dining room suite s pieces bedroom suite 3 pieces springs bedroom suite 2 pieces springs white iron bed and springs dresser stand socretarv library table 1 small tables congoleum rug ft x 15 nearly new upholstered rocking chair 6 odd chairs commode chair sewing machine flour chest hand washing machine 2 galv wash tubs and bench kitchen range hot water front extension table i boards kitchen oil cloth 11 x 6 kitchen chairs odd dishes electric radio deforest crosley good pictures 2 electric heaters electric motor m hp 30 ft 1 inch rubber belt new emery grinder on stand 100 ft lawn hose good rotary water pump good 10ft tressel for scaffolding 2 step ladders short ladders number planks good number carpenter tools scatter rugs window shades fruit jars lawn mower garden tools buck saw watering can clothes horse dish pans kitchen utensils bd stead rocking chair wiker rocking chair jars 2 cane bottom chairs books scatter rugs electric lamps drapes dishes honse and lot a the same time and place there will be offered the real estate knqwri as village lot number 37 on th east side of albert street in the village of stouffville according to rehlseed plan no 321 belong ing to the estate of the late eliza beth mowder on the said lands there is ick residence with 0 rooms and a modern conveniences terms i day of sale and bal ance within 30 days without interest when possession will be givn and a roper conveyance delivered to the purchaser the purchaser mav n his option leave sinnnoo on i first mortgage on the slid land a jv- fent per annum piyb vovv f a term of five years sale of real efate at 3 pm for further particulars and con ditions of sale nnnly to mccullough ic- button solicitors stouffville ont or the auctioneer terms cash a s farmer auctioneer bred 1 red cow sup to calf in may j red and white cow milking good jersey heifer due time of sale holstein cow sup to calf april 26 red heifer not bred 5 good voting heifers holsteih bull 10 months old blue cow sup to calf april 20 farm implements fordson tractor working goodnew rear end and pulley no s oliver plow 2furrow in good working condition mh g ft clipper combine com plete with bagging attachment scour cleaner attachment in good condition work on any tractor with power takeoff also pickup attachment for combine tractor cultivator 2 mowers 5 ft mh 7 ft binder truck and carrier this binder is new and in piijk of condition hay tedder 2 good sulky dump rakes mh 13 disc grain drill good stiff tooth cultivator 9 tooth corn cultivator scuffler good set 1 sec drag harrows set 3 sec drag harrows steel land roller stoneboat inthrow disc harrow good 1937 closed car in good shape and good tires 2furrow disc plow low farm truck wagon gear farm wagon gear cutter light wagon and box buggy set bob sleighs potato plow 2 good walking plows turnip drill root pulper miscellaneous 1 bags cement puantity nails several bunches cedar shingles new step ladder some sheets corrugated iron crosscut saw extension ladder post hole digger number barrels fence stretcher dinner bell about 150 new horse fork draw rope hay fork and slings 2 scythes 2 wheelbarrows 2 iron kettles fanning mill hay knife bag truck set weigh scales 2000 lbs capacity 12 steel drums large funnel goodloggingchain pairof jacks good logging chains good cream separator mh pair of jacks ash shaker 2 cans of tractor grease buffalo robe forks shovels hoes rakes whiflletrees neckyokes chains crowbars and numerous other useful articles swine and poultry white yorkshire sow supposed to farrow may 12 21 real good store hogs almost finished fat sow- about 35 real good highbred lay ing hens furniture 2 wooden beds spring mattresses 2 wooden dressers 2 wooden washstands white iron bed springs mattress white dresser and washstand 2 extension tables walnut table buffet parlor suite flour lamp bed couch kitchen cupboard writing desk kitchen couch flour bin box table basement cupboard small kitchen table 2 small tables veranda swing kitchen clock g kitchen chairs toilet set hall mirror number fruit jars set kitchen scales set sad irons kitchen stove tennis net for lawn number good goose feather pillows number dishes and cooking uten sils and other useful articles terms cash sale 1230 noon sharp no reserve james smith clerk ken clarke prentice auctioneers of farm stock imflemexts hay grain furniture the undersigned has received instructions to sell by public auction at lot 14 cox 3 whitchlrci friday april 4 the following property belonging to earl foster horses cattle grey mare grev horse roan cow due in may g yrs red cow due in april f vrs red white cow due in april 4 years roan cow bred in feb 3 yrs red cow bred in feb 3 vrs red heifer 2 yrs yearling heifer 1 swine poultry s pigs about 120 lbs is pigs about 90 lbs 89 hens barred rocks good watch dog hay grain about 12 tons hay about 12 tons mixed grain about 25 bags potatoes harness set single harness set double harness implements colony house 10 x 12 10 rod chicken fence chicken feeders mh binder 6 ft cut deering mower 5 ft cut good as new deering cultivator 13 tooth mh drill 11 disc frost wood rake fleury plow no 21 fleury scuffler good as new tudhope anderson wagon set sloop sleighs tudhope ander son hay rack 16 ft stock rack gravel bottom cutter set 4 section harrows mh- root pulper shovels set platform scales 2000 lbs renfrew separator grindstone stoneboat loading crate electric fence battery so rod wire fork hoes numerous other articles furniture 5 kitchen chairs 2 tables kitchen cabinet cupboard 2 rocking chairs washstand 6 dining room chairs buffet 2 dressers lawn mower cook stove extension table twoinone stove barrel churn 2 irons beds and springs motor washing machine beatty almost new chesterfield and 2 chairs iron single bed and springs sale at one pm terms cash xo reserve as farm is sold j a clark clerk a s farmer auctioneer ssevijjjj pictured above is a 1500horse power diesel road engine of the type which will be tested early in april under actual traffic conditions by the canadian pacific railway the locomotive can be used singly or in con nected units of two or three developing full 4500horse power in the latter case future of the steampowered iron horse in canada mav well depend upon results of these tests the canadian pacific is already turning heavily to use of diesel locomotives for yard use throughout the svstem facts ox taxation miwiciiwl by hon g d conant hon g d conant of oshawa master of the supreme court addressed a gathering in his home city last week of municipal taxa tion but we cannot see in his remarks very great help for assessors although the address proved most interesting assessing real property is one of those things which is most difficult to find a hard and fast rule for and a lot of good common sense has to be used because municipal taxation or values are largely one of opinion there will always be differences as to the actual value of any property cost of construction enters in revenue derived the sale price and other controversial items however mr conant gives some information that will be of interest to assessors and others when he said turning now to municipal taxes some may escape income corpora tion succession duty and other taxes but very few avoid municipal taxes directly or indirectly in one form or another as rent or other wise taxes so widespread in their application affecting so many people are of the greatest concern to the community as well as the individual have we attainedthe best form and basis of municpal auction sale auction sale of farm stock implements grain the undersigned has received instructions to sell by public auction at lot 20 cox markham ii mile- south of stoutvihc monday april 7 the following property belonging r w walters horses cattle clyde mare aged clyde mare aged holstein cow- fresh holstein cow fresh holstein cow fresh ayrshire cow due time of sale jersey cow milking bred guernsav cow frh rlack heifer no bred holstdn heifer calf by side al horse rake root pulper holstein heifer yearling holstein heifer yearling implements deering binder 6 ft cut mh binder 6 ft cut md mower 5 ft cut disc harrow outthrow 1020 international tractor condition wheel walking plow 3 drum steel roller walking scuffler 3horse cultivator mh 13 disc drill good set harrows 3 sec hav rack set steel trucks cato cutter steel drums mh cutting box fence stretcher good j quantity new piping ling watering trough nrmerous other articles harness 2 vbie sets team harness 2 ccirs grain mangolds bu 200 bus mixed grain st mingolds t-rri- cash no reserve as sir walters is retir ing oj rconnt of iii health a s farmer auctioneer 50 heao milch cows beef cattle 40 hogs ihc tractor implements hay grain potatoes the undersigned has received instructions to sell by public auction at lot 11 con 4 uxbridge twp 14 miles south of goodwood tuesday apr 8 the following property belonging to edward norton horses cattle grey gelding 5 years grey mare 6 years above are a matched team grey mare 6 years roan cow 1 yrs bred sept 1 roan cow 5 yrs fresh holstein cow 5 yrs bred aug s red cow 5 yrs fresh calf by side red cow 6 yrs bred june 22 red heifer 3 vrs bred july 20 black cow 4 yrs calf by side red cow 1 yrs calf by side black cow 5 yrs milking holstein cow 5 yrs calf by side roan heifer 3 yrs bred feb 6 spotted heifer springing hereford heifer springing 2 roan heifers springing red heifer springing black heifer due in april roan heifer bred sept 5 6 fat steers fat heifers steer 2 yrs 2 yearling steers jersey heifer yearling 3 baby beef g rising 2 yrs g yearlings white bull yearling holstein heifer 5 mos 3 calves swine poultry 3 white sows bred 7 weeks white sow bred 5 weeks s tamsworth sows bred 5 chunks 175 lbs i chunks 100 lbs 3 chunks 50 lbs yorkshire boar s mcs 30 hens set breeching harness set single harness implements ihc w4 tractor on rubber 2 yrs ihc binder 7 ft 2 yrs ihc double disc new ihc seed drill near new ihc manure spreader 2 yrs ihc 2furrow tractor plow new ihc mower 5 ft ihc horse rake 10 ft set horse disc cutter 2 walking scufflers ihc 7 ft cultivator power lift 4sec harrows new hay rack wagon and wagon box vice 2 single plows 21 fleury set sloop sleighs root pulper hammer mill ghil drive belt scales 20c0 lbs buck saw- post hole digger shovels fanning mill swede saw electric fence lanterns tractor plow straightener sot dehorners pig crate 2 gas barrels 40 gal hoes forks potato duster hay grain taxation our assessment act provides that land shall be assessed at its actual value sec 39 1 and that buildings shall be assessed for the amount of the difference between the selling value of the whole property and the selling value of the land if there were no buildings on it sec39 3 out- municipal taxes are thus a tax on the capital value of real property they violate the maxim laid down by adam smith in the 18th century and since regarded as the ideal in taxation that the subjects of every state ought to contribute to wards the support of the govern ments as nearly as possible in pro portion to their respective abilities in proportion to the revenue which they respectively enjoy under the protection of the state we have due regard for the maxim in the imposition of income and corpora tion taxes but real property is the one thing that is always taxed it is there for everyone to see in good times and in bad come wind or high water regardless of condi tions it is subject to taxation if the taxes are not paid it is forfeited to the municipality with what result one of the gravest results in the community is i believe reflected in the present housing shortage the private investor will hesitate to build houses with only one certain ty for the future the certainly that they will be taxed at their capital value in the 1930s properties bringing little or no revenue were still sub ject to municipal taxation and millions of dollars worth was lost by the owners private investors are not likely soon to forget that experience what is the remedy i think it is to be found in the adaptation to our conditions and requirements of the english system in england the net annual value is taxed there is estimated the annual rent which a tenant might reasonably be expect ed to pay for the property if he paid taxes costs of repairs and insurance and other expenses and the annual rent so esti mated is taken to be the net annual value their system is in accord with adam smiths maxim that sub jects ought to contribute in proportion to the revenue which they enjoy it is not suggested that we should adopt the single tax theory of henry george propounded in the 19th century that the expenses of government should be met by a tax on the rent of land exclusive of all improvements and that nothing made by man should be taxed buildings manufacturers personal property etc although that theory might be workable in a pure ly agricultural country it would be impossible in our present complex- society social and economic but i do not believe it beyond the genius of our people to improve greatly our system of municipal taxation for the benefit of the community and the individual annual value and at the same time prevent escape by those who do not improve and make no issue of their property that admittedly would be one of the greatest prob lems but i am confident it is capable of solution unless we solve the problem of municipal taxation private inves- j tors are not likely to risk the un- j certainties involved in the construe- ition of dwelling with only the j certainty of municipal taxes on capital values confronting them the provision of homes for our people will continue to be the re sponsibility of the state and the state is by no means an ideal land lord our experience after the last war here in ontario with various- housing schemes demonstrated that homes as the foundation of our nation can best and will be provided by private investors if conditions are favourable our present system of municipal taxation is the most unfavourable of the conditions from time to time there is dis cussion of the possibility of broad ening the basis of municipal taxa tion for some years the govern ment has assisted the municipal ities and the ratepayers very sub stantially by means of provincial subsidies that is most commend able but it is unsound in principle it is generally recognized and oft repeated that is is unsound for one governing body to levy and collect taxes and for another authority to spend the money the government spending should be responsible for levying and collecting taxes our municipal governments would be more economical and efficient if they were required to levy ant collect all the moneys they expend under our present system of municipal taxation the only substi tute for provincial subsidies is to increase the taxation of real pro perty on its capital value again i do not think it is be yond the genius of our people to devise a broader basis for municipal taxation a intensive study of both these problems by competent authorities would i am convinced result in the taxation of real property and the distribution of the burden of muni cipal government on a fairer basis and more in accord with the maxim of adam smith that citizens should contribute towards the sup port of the government according to their abilities and the revenue which they respectively enjoy mayfair restaurant breakfast from 8 am to 10 am dinner from 1130 am to 200 pm supper from 500 pm to 800 pm mayfair restaurant will he open good friday and closed easter monday 0e30e i0e301 iocs quantity hav 300 bus oats t m wocould work outaformula gelf todd clerk i so that the ta ppy a s farmer auctioneer would bear some relation to its net the sign of quality peat moss in convenient 40 lb bales electric brooders chicken equipment these together with coop chick starter brooder mash or growing mash i l two cars of wire fence expected soon book your orders early coal brooder coal chestnut and stove size anthracite for immediate delivery stouffville coop aoexoc ioe30i xoexox 301