Forsome time past The Globe and Mail has been carrying in each issue on its front page articles under the heading, "HMHow Far Can Taxation Go?" While the information in these articles relates chiefly to the City of Toronto, many facts have been disclosed that reflect conditions in hundreds of other municipalities in Canada. There is no doubt but these articles have roused much thought throughout the Dominion on the matter of taxaâ€" If teachers can put all their worries aside fox' the vacation periodâ€"and just have a holidayâ€" then they are unusual enough to deserve extra | holidays as a tribute to particularly wellâ€"trained| mentalities. But even the teachers who can lay| care aside after school closes, do not all have the | long holidays in the school schedule. In reporting | in recent issues the news of teachers leaving Timâ€"| mins after the closing of the schools here, The Advance was impressed by the number who had plans for special courses, special studies, special, examinations to advance them further in their] | profession and to add to their value to the comâ€"| munity. The holidays of the average teacher may | be on the record, but as a matter of fact are much more apparent than real. Timmins and incleed1 the whole Porcupine area have shown consideraâ€" tion and goodwill to the teachers. It is the proper spirit. Yet even here no one need be vainglorious | in the matter. Compared to other professions re-! quiring equal or less talent, study, preparation and | expense for preparation, the teacher is compara-' tively poorly paid and has less reward than in! other lines of equal importance. Often the boast about their belief that Canada‘s greatest| asset is its childrenâ€"more precious than gold o1 the products of factory, farm or forest. How many millions of dollars would you ask for the children? ' Yet, when it comes to terms and conditions, the’ million dollar industries and professions far outâ€" strip the teaching profession in dollars and cents for servicesâ€"â€"and in holidays. Until this is more equitably adjusted, it doesn‘t seem fair to say much about teachers‘ holidaysâ€"especially holiâ€" days that are not such carefree vacations as they might be. In the second place, it is careless thinking to. imagine that the teacher has a free and easy and carefree holiday time. Most of them have little chance to escape much worry, even in the holiâ€". days. Some of them have to worry about get,tmgl a new position after the holidays. Some of them have to worry about getting their salary for the last term. Some of them have to worry about howl they can manage to live and get along in any fairg way after the time and expense of preparing for the professionâ€"on the salary available. Some of them have to worry about the New Schoolâ€" | whether it is new, and whether it is school. That } is a new worry to add to the worry about the chilâ€"| dren, the school board, the parents, the inspector, the department of education and the public large. Some of them have to worry about a changei of government meaning another change in tem. Certainly, teachers have their worries all| right, and when there are none in sight somebodyl hunts some up for them. | Canadaâ€"$3.00 Per Year have children under the school eye all the year round. It was surprising how many people thought the idea a good one. How can these people find it n their hearts to envy the teacher with a "family" of thirty or forty to look after five days in the week for threeâ€"quarters of the year? The teachâ€" er‘s hours may seem lighter than some others, but when the extra hours of preparation and study and care are considered, even in the matter of hours the teacher is not to be envied. The teachâ€" er‘s work may not be the hardest in the world, but certainly it is not the easiest either. The average man, if he considers the matter honestly and fairâ€" ly, will be ready to agree that the teacher not only deserves the holidays on the schedule, but really needs them for the sake of health and happiness TIMMIN®, ONTARIO Members Canadian Weekly Newspaper Associai Quebec. Newspaper Association: Class ‘A" w a comment by The St. Catharines Standard to the effect that there is envy in the hearts of most other people when they consider the lot of the noble profession of school teachers. The suggesâ€" tion, of course, is that the lot of the schooi teacher is a happy one because they have such extendeo; holidays each year. For the moment it is forgotâ€" | ten just what a nerveâ€"wracking job the teachex. has when at work. The average father and | with a family of two or three lively youngsters of | school age are usually glad enough when the holidays are over and the youngsters are back school for the greater part of the day. Some years f ago a Timmins man suggested that the long sumâ€"| mer vacation was a mistake; that the chilclren| should be kept at their studies all the year | through; and that it would be an advantage to| Timmins, Ont., Thursday PaGk Frounr YVorrupine Abuanre OFFICE 26 â€"â€"â€" PHONES â€" RESIDENCE 70 Published Every Monday and Thursday by: GEO,. LAKE, Owner and Publisher Subscription Rates: ARE THERE ANY EASY JOBS? of newspapers have been reâ€"printing United Statesâ€"$3.50 Per Yea:r July 7th, 1938 socia l:Jon : Ontartoâ€" ‘A" Weeckliy Group Now, there is a proposal to abandon the railway extension from Fraserdale to Moosonee. The Onâ€" tario Government intends to have an investigation to prove to itself whether the railway should halt at Fraserdale and in historic words "hand back the rest of the country to the Indians." When the suggestion of abandonment was first made [The Advance asked:â€"*"Where is the Cochrane board of trade? Where stands Cochrane now?" The Adâ€" vance still asks. From other sections of the North there has come strong protest against any idea of abandoning the promising country between Fraâ€" serdale and Moosonee. What word has come from Cochrane? To the average thoughtful Northerner proposal to abandon any part of the North seems foolish indeed in the light of the record. Every move northward of the railway has been fully justified. The people of the North believe that the extension to Moosonee will eventnually justify itâ€" Years ago when there was agitation for a railâ€" way extension north of Cochrane, the Cochrane board of trade and the authorities of Cochrane gave splendid leadership in the battle. Facts and figures were quoted by the ream to show the reâ€" sources and the possibilities of the country that would be served by the railway. The rest of the North was enthused by the zeal of the people of Cochrane and "On â€" to â€" the â€" Bay‘" became the watchword not only of Cochrane, but of the whole North. Eventually the South also caught the fever, and the extension of the railway was comâ€" pleted to Moosonee. Cochrane was generous in the time, the money, the effort spent to have the railâ€" way extension built, but even the most enthusiasâ€" tic supporter of the plan in Cochrane must admit that the North in general rallied in support in noble way. Mr. Deachman touches upon a vital point in remedying excessive taxation. Under direct taxâ€" ation not only would each taxpayer know just how much he was paying in taxes, but the responâ€" sibility of governments in the matter would be equally evident. Income tax, property tax, busiâ€" ness tax, poll tax are inescapable in their meaning and their emphasis of the cost of taxation. The indirect form of taxation lulls the average man into indifference. He does not realize the total cost. Sometimes he soothes himself with the idea that he can pass the tax on to someone else. Direct taxation makes the issue plain. A mixture of diâ€" rect and indirect taxation is the very devil‘s brew. That is the reason that in a recent issue The Adâ€" vance objected to such local municipal nuisance taxes as fees on coal chutes and signs. They should be recognized for what they areâ€"simply additional taxes, and discriminatory at that. When governments resort to indirect taxation the public can be sure that the plan is unfair and imâ€" proper, and the method is used to hide from the public the fact that taxes have been increased. Mr. Deachman‘s plan for the use of direct taxaâ€" tion exclusively would undoubtedly help the situaâ€" tion by making both people and governments more careful about taxation. There is, however, one difficulty that he has evadedâ€"the difficulty that arises from the fact that politicians are so largely swayed by the fact that the majority of the taxes are not paid by the majority of the people. Large numbers of people who pay no direct taxes at all have votes as good as those who pay to the point of burden. With a return to a greater measure Oof direct taxation, there needs to be some recognition of the truth that those who pay the piper should have a larger choice in the calling of the tune. "HMHow Far Can Taxation Go?" ‘"The answer," says Mr. Deachman, "is any distance. There is no limâ€" it so long as taxation is indirect. Speed may be retarded by criticism. Indifference may accelerâ€" ate the pace, but we will go faster and faster until the remedy is applied. The remedy, of course, is direct taxation. You can do anything you choose to do, provided you can prevent the public from knowing what you are doing. We take, roughly, $140,000,000 from the public by sales tax, but there was more criticism on raising the radio fee, which may take half a million, more or less, than there was of all taxes levied by the Government since 1930, and that, by the way, has been a period O fairly high taxation. ... Precisely the same situaâ€" tion exists in regard to other matters. Supposing you suggest cutting the salaries of the civil serâ€" vants or the railwaymen or the printers by 5 per cent? At once we would face a nation in arms, Or, at least, we would be met by violent protests. But the cost of living might move up 20 per cent. withâ€" out attracting particular attention until the therâ€" mometer of the price index brought the facts to notice." In a letter to The Globe and Mail on Tuesday, R. J. Deachman, M.P. for North Huron, attempted to answer The Globe and Mail front page query. tion. It is high time that more general serious thought be given to the matter of taxation. As a matter of fact the question of taxation is having very vital effect in retarding return to greater prosperity. To that extent it is fostering unemâ€" ployment. Recently in the Senate Hon. Arthur Meighen referred to the fact that one of the chieli causes for inadequate housing in Canada was the truth that taxation made it unprofitable to build houses in many cases, and this despite the fact that rents are high enough. It would be folly to imagine that the building industry is the only one that has been affected by excessive taxation. Not only the measure of taxation toâ€"day but also the uncertainty of it are factors in curbing industry and expansion. WHERE STANDS COCHRANE? Some visitors to town last week commented specially on the fact that few men in Timmins wore beards. The same fact impressed the weekly newspapermen on their recent visit here. The Advance has been asked to explain the scarcity of permanent beards here. At a venture it might be self. China clay, lignite, coal and iron are some of the resources of the far North.:> Government enâ€" terprise may have failed to develop these, then why not open the way for private enterprise to make a trial? The oldâ€"timers of the North have seen section after section of the railway condemnâ€" ed in turn as sure to be profitless, but eventually each of these condemned areas gave pessimistic prophecy the lie. One of the last examples of this was the case of the Elk Lake branch. There was talk for years of abandoning that branch as proâ€" fitless. The development of the Matachewan gold camp put a complete quietus on the suggestion of letting the rails on the Elk Lake branch rust themâ€" selves out. Patience and enterprise can justify the extension north of Cochrane, just as happened in the case of the Elk Lake branch. This is the sort of thing that Cochrane board of trade should be saying now, and backing with the facts and figures that heralded the "Onâ€"toâ€"theâ€"Bay" campaign. Why is Cochrane silent now? Is it because death has taken leaders like Otto Thorning, Arthur Steâ€" vens, and other enthusiasts who knew and loved the North? Is the work of the Cochrane pioneers to perish because there are no leaders toâ€"day? The silence of Cochrane will be deliberately misconâ€" strued by those who seek to take away what was so hardly won in the years gone by. Where stands Cochrane toâ€"day? ‘ {GRAVEL AND SANDâ€"AND PLACER} There‘s all this fun and laughter Why everyone must shout, Deciding what they‘re after:â€" ‘"‘The SUN is shining out!" "Say, how about some campi This weather‘s sure to last? Or shall we set off tramping And not go very fast?" "You please yourselves, I‘m biking And smiling in my way At you poor boobs ahiking Just fifteen miles per day." "Ma, have you sen my hockey stick I really cannot find it. Has someone hid it for a trick? Oh, quick, I need to bind it." "Get me a Then we‘ll "Where is that fishing rod of mine?‘ "Where is my set for cricket?" "Please let me have a piece of twin To mend this broken wicket!" "Come, hurry in, the sea is right; Get ready for a swim." "I want to climb to such a height "Let‘s get down to the ‘Gym‘." There‘s such a lot for chaps to do In weather so inviting. The sun is warm, the sky is bliue, For senses all exciting. "Oh.â€"dear; Must close The poem "The Sun Is Upâ€"The Sun Is HMHot" stems to be suitable for the weather at this time Oof the year, and for that reason it is quoted: "The Sun is Upâ€"the Sun is Hot" (By Kay Bailey) The snow and ice are gone awayâ€" "I‘m looking for my boat." The birds and fowers are back toâ€"dayâ€" "Oh, nurry, get my coat!" "I Realize 14 Pine St. N. the importance of _ good sight. 1 know from experâ€" lience in my profession experience counts in optoâ€" metry.. That is one reason I entrust the care of my eyes to Mr. Curtis, Not only has he spent years in optical work but he keeps abreast of the times by altending important conâ€" ventions and studying the most recent developments in his profession. _ MHave NMr. Curtis your THIN EXPERT sSERVIC] COSTS LESS. I‘ve lost a rollerâ€"skate my eyes and wish." spade to dig for bait £go out and fish." ‘Ainpin 4 4 % ¢ ¢ t # 4 # Phone 8#38 . 4# \school Promotions At Iroquois Falls son, Betty Jessup, Arthur Kussner, Billy McLaren, Isobell Moscript, Helen Rowe, Betty Watt, Graham Whiting and Waldemar Wolf. Promoted from Grade 6 to Grade 7 Lily Archer, Hirsty Black, Eleanor Braid, Rex Brewer, Molly Charron, Yourt Dowe, Albert Eaton, Marguerite Poy, James Hornell, Ellsworth Jack, Shirley Mobbs, Audrey Olaveson, James Osline, Dorothy Pink, Margaret Pink, Hope Soderston, Peter Straiton, Helen Stevenson, Ruth Styles, Rona Taylor, Donald Wallace and Marion Wood. Promoted from Grade 5 to Grade 6 Lester Goodfellow, Norman Gleiberâ€" man, Celia Nebbens, Leonard Nurse, and Martin Wolf. From another class, promotions from Grade 5 to Grade 6 are: Shesna Black, Eddie Caron, Madeâ€" leine Dowe, Mavis Elliot, Clifford Grummett, Kenneth Halfyard, Marâ€" garet Hurdman, Walter Jack., Billy Jago, Maric Jago, Myrtle Jones, Horâ€" ace Jones, June Kant, Annie Libnick, Bobbie Mitchell, Burt Moore, Helen Newman, Dorothy Ollivier, Owen Powâ€" ers, Joan Pratt, Betty Young and Phylâ€" lis Whiting. j Promoted from Grade 3 to Grade 4 Forkes Bishop, Arthur Brewer, Elda Caron, Maxine Currie, Dorothy Davis, Gordon Davis, Douglas Davis, Dorothy Grummett, Marilyn Mobbs, Lore Newâ€" man, Billy Stones, Alva Wallace and Danny Watt. Kenneth Adams, Thurlow â€" Beaton, Robert Black, Myrtle Bremner, Gerald Burton, Nancy Cuthell, Kenneth Elliâ€" Oolt, Tona Praser, Frederick Freeman, Margaret Goodman, Kathleen Jack, Gwendolyn Jessup, Bernice Meyers, Dorothy Mitchell, Jean MaclLaren, Stanley Pink, Patricia Redmond, Ruâ€" pert Righton, Edna Wallace, and Frankie Wood. Promoted from Grade 2 to Grade 3 Colombe Beatgn, Shirley Beaton. Carroll Bishop, Ian Black, Barry Dobâ€" son, Stanley Goodfellow, John Liznick, Florence Osline, Barbara Pollock, Elsie Pratt, Lorraine Paukert, Marjorie Wallace, Patsy Wallace, Tommy Wheeler, John Mosgrove. Promoted from Grade 1 to Grade 2 Bert Barry, Colin Bishop, Moira Black, Donaid Boyd, Elsie Caron, Auâ€" drey Fragser, Paul Jago, Doreen Olliâ€" vier, Mona Peever, Muricl Peever, Ivan Powers, CKeith Righton and Brock Yciung. Promoted from Grade 1 to Grade 2 Vira Jessup. Beverley Johnson, Merâ€" rill O‘Donnell, Helen Mosgrove, Ethel Pupils of I. F. Public School Successful in Tests Principal and Head Maater Raeay,. Bert Howard, D.D. Tllusastrated prosperctus and information regarding Bursaries and Scholarships on request. iiarly registration recommended. Bellevilie â€" with Resldential Accommodation AR A H A M T H E€E Courses Ofaered : Public, Lower, Middle School Honour Matriculation Becond Year Unilversity (Queean‘s) Business Administration and Commerce Music and Dramatle Art Physical Recreation H A L L For Boys and Young Men It‘s a funny worldâ€"this Timmins! Merchants here pay taxes to do business and then have to pay more taxes for their signs and their coal chutes. and a travelling outfit can come to town, pay no taxes, do without a sign or a coal chute, park on the most favoured spot on town streets and sell goods in competition without contributing anyâ€" thing to the town. A reader writes to The Advance to suggest that the fact that the oldâ€"time practice of saying prayers before meals has been generally discontin_ ued indicates that the people and the times are not as good as they were. It may mean, however, that prayers are not so necessary before meals, the presentâ€"day cooks beieng so much better than their grandmot,hers,' or the modern canned goods being so much superior to oldâ€"time cookery. A week or two ago The Newmarket Expressâ€" Herald told of fifty cases being heard at the one police court in Newmarket. Although Timmins is six times the size of Newmarket, it seldom has that many police court cases. Considering everyâ€" thing, Tirmmins may pride itself on being an orâ€" derly lawâ€"abiding town. Last week newspaper despatches gave considâ€" erable prominence to the death of a registered twoâ€"yearâ€"old Holstein bull owned by Premier Hepâ€" burn. There is reason to believe, however, that Premier Hepburn has still a little bull left. suggested that Timmins people would naturally be afraid to sport a beard except in a contest, othâ€" erwise the thing would .be sure to be taxed like signs and coal chutese. For Girls and Young Women M A N O R ~(Special to 5 are the the TIroquois 4#A W. A. P. Wood, assistant general manager and actuary, retires from acâ€" tive service, but will continue with the company as consulting actiuary. L. K. Pile, associate actuary, beâ€" comes actuary. E. C. Gill, assistant treasuret comes treasurer. A. N. Mitchell, a viceâ€"president and general manager, becomes president. E. R. Wood continues as viceâ€"president, a position he has occupied for many years. Wim. Hastis, assistant general manaâ€" ger and treasurer, and 8. C. McEvenâ€" ue, superintendent, becoming general managers. Leighton McCarthy, K.C., presidenrit, becomes chairman of the board of diâ€" rectors. To Grade 1 the following were proâ€" moted:â€"Eleanor Currie, Leslie Davis, Joan Fraser, Fred Gronlund, Elva Gold, Clifford Goodfellow, Thomas Hurdman, Ruth Hamilton, Mark Joy, Vivian Josâ€" sup, Monty Koughan, Douglas Kavelâ€" man, Carol Kerr, Eileen Osline, Murray Osborne, Glenna Redmond, Diane Towsley, Wesley Watson, Evelyn Wolf. The new appointments will entail no change in administrative policy, it was pointed out. For the most part they represent a reâ€"allocation of titles. All of those affected have been with the ccmpany over a period of years. Only one retires from active service, and he will still be available in an advisory capacity. Woli Jack No less than ten of the highest rankâ€" ing men in the company are directly concerned. The announcement was not entirely unexpected. It has been rumoured for some time that Leighton McCarthy, K.C., planned to retire from the preâ€" sidency and to assume less arduous duties. He became president in 1928, and primary responsibility for guiding the company through the depression vyears has rested on his shoulders. The fine position of the company toâ€"day is regarded as a marked tribute to his leadership. changes announced by the Canada Life Assurance Company are the most farâ€"reaching in the 90â€"year history of that organization, company officials state. Changes in Executive of General Interest Important Changes In Canada Life Co. W. J. Beattie, executive assistant, beâ€" mes assistant to the president. R. J. Trenouth, assistant superintenâ€" nt, becomes associated with R. G. cDonald as superintendent. While the loss of : _ H. â€"C.â€">Cox as Dorothy Wood, Diane Wynes, and Forbes. Grade 1 the following were proâ€" 1:â€"Eleanor Curriec. Leslie Davis. 305 Third Ave. Claude Desaulniers We have many fine homes for you to choose from. â€" Ranging in price from $2,000 to $8,000. _ For further information call or phone between 10 a.m. to 3 p.m. Terms to Suit YOUR Pocketbook beâ€" Unusual Values IN LIV EABLE Timmins The bride, who was charmingly atâ€" tired in bridal satin, was attended by Miss Milka Rubek,. and the groom was attended by Mr. John Rubcic. Toronto Telegram :â€"It is much easier to collect friends than it is to collect from friends. > Rev. Fr. Leo Madry, officiated at a pretty wedding at the Church of Naâ€" tivity on Sunday afternoon at 3 p.m. when he united in marriage Caroline, daughter of Mr. and Mrs. Ivan Novosel, and Mr. Peter Kirkuc, son of Mr. and Mrs. Joseph Kirkuc. Many friends were present at the church to witness the ceremony. S. C. McEvenue, almost as well known for his rugby prowess as his insurance career, joined the Great West Life in 1913â€"a McGill Bachelor of â€" Science diploma in his pocket. In 1925 he beâ€" came superintendent of the National Life, and two years later joined the Canada Life as western supervisor. In 1929 he was appointed assistant superâ€" intendent. As such his science training proved very valuable for he was closeâ€" ly idgentified with construction of the Canada Life‘s new building on Univerâ€" sity Avenue, Toronto. He became suâ€" perintendent in 1930 and general suâ€" in 1936. Pretty Wedding at the Church of the Nativity The new president, A. N. Mitchell, became general manager in 1930, after a most interesting and diversified carâ€" cer. Toâ€"day he is regarded as one of the outstanding men in the insurance Dusinessâ€"a fact which was illustrated cnly last month when he was elected presicent of the Canada Life Insurance Officers Association. chairman of the board will be keenly ielt, company officials state, he will remain a director, and as such the benefit of his counsel will continue. Much of his time in recent years has tsen spent in England, and it is exâ€" plained that the increasing importance of the company‘s business in the Britâ€" ish Isles makes a strong advisory board in London a necessity. Both Mr. Cox and Mr. McCarthy are members of families which have been closely identified with the Canada Life for many years. Son of the famous Senator Grorge A. Cox, Mr. Cox joined the Canada Life as a stenographer back in 1893. Working up through every position in the offics, he became asâ€" sistant to the manager, and in 1900 folâ€" lowed in the footsteps of his father as manager for Eastern Ontario and Michigan. Elected presidentâ€" of the Imperial Life in 1912, he resigned two years later to become president and general manager of the Canada Life, He was succeeded as general manager by the late T. G. McConkey in 1924, and as president when he became chairman of the board in 1928, by Leighton McCarthy. Mr. McCarthy is the son and nephew of men who have been active in the company‘s service dating back from 1876. Called to the Bar in 1892, he entered the firm of McCarthy, Osletr, Hoskin and Creeiman. Six years later ho was elected a member of the Federâ€" al Parliament, and represented North Simcoe until his retirement from poliâ€" tics in 1908. He was appointed a direcs= tor of the Canada Life in 1910, joint general solicitor in 1916 and viceâ€"preâ€" sident and general counsel in 1924. In addition to his position with the Canâ€" ada Life and his membership in the law firm of McCarthy and McCarthy, he is a director of a number of impot=â€" tant enterprices. Phone 6