TIMMINS, ONTARIO Members Canadian Weekly Newspaper Association; Ontartoâ€" Quebec Newspaper Association; Class ‘A" Weekly Group OFFICE 26 â€"â€"â€" PHONES â€"â€"â€" RESIDENCE 70 Published Every Monday and Thursday by: GEO,. LAKE, Owner and Publisher Subscription Rates:; Canadaâ€"$3.00 Per Year. United Statesâ€"$3.50 Per Year Ohe Aduvancee For years past efforts have been made from year to year to do something to turn the cemetery from a cattle pasture, a berry patch, an unsightly tangle of disorder, into a place of beauty in keeping with respect for the dead. The Oddfellows, the Reâ€" bekahs, the I.O.D.E., the Legion, the Horticultural and other organizations and individuals have tried their best to make the cemetery more in keeping with the thoughts of Timmins for the beloved daad. It is true that something has been accomplished by this effort. Yet, in one way, this special effort has increased the general appearâ€" ance of unworthiness. For instance, the very air of order and care shown by the Legion plots make the unkept graves seem all the more disorderly and improper. At the same time all the societies and other organizations have been handicapped in their efforts by the fact that no general plan of beautification or care was possible. In recent years it has been felt that the only solution of the broblem was the formation of a cemetery board. This has worked out very satisfactorily in other municipalities. With the coâ€"operation of the town, the Horticultural Society, and the various organizations concerned, the financing of the work should be comparatively easy. A general plan for beautification and care could be adopted. Proâ€" vision could be made for protection of the burial grounds from vandals and thieves. The berry patches could be removed. Cattle could be deâ€" barred from use of the grounds. Order and deâ€" corum could be maintained, and the Timmins cemetery turned into a beauty spotâ€"â€"an honour to the dead and a comfort to the living. The people naturally look to the council for leadership and action in the matter. In any event, in respect to the dead, and in justice to the living, the Timmins cemetery should be made a little more in keeping with the real kindly, chivalrous dispositiop of the people of the town and district. Some months ago Premier Hepburn gave due notice that the railway north of Abitibi Canyon might be abandoned. Since then, ncthing furâ€" ther has been heard of the matter. It was stated that a committee or commission was to investigate all the possibilities of the country north of Cochâ€" rane before the proposed drastic measure was ran, "there would be a great change in this as in all other matters." The change, however, has yet to come. The town authorities have been shamed into some few moves for cemetery improvement. For instance, there is the fencing of the property. But like the matter of taxes, the change is more apparent than real. In the matter of taxes, the only thing that keeps the taxes from being the highest in the history of the town is the use of such devices as taxes on signs, coal chutes and whatnot, under the specious name of licenses. The rate of taxes, in reality, is higher than the tax bill shows. for further tax bills are sent out later for signs and coal chutes and so forth. While the fence has been put around the cemetery, the gates have been open, and cars and cattle have played havoc with the cemetery grounds. The fact that the Legion plots are creditable and decorous, is only an added condemnation of the general treatment of the cemeteéery. As the writer of the letter in this issue points out,; the Legion â€"plots are orderly and pleasâ€" ing only because the local Legion spent considerâ€" able money recently in making them so. If there were an active cemetery board here, all the plots would be maintained in similar fashion to those of the Legion. There is every reason to believe that all societies, organizations and individuals would coâ€"operate with a cemetery board, and that the cemetery would soon be a beauty spot, befitiing the regard in which the civilized people of Timâ€" mins hold those who have passed on. For years past the condition of the cemetery has been a decided discredit to a town like thisâ€" a friendly, humane, kindly people. The present mayor previous to his election had much fault to find with councils of the past for neglecting the cemetery. "Were he to be elected," so the record Last week The Advance published a letter askâ€" ing the pertinent question: "Why has there not been a cemetery board appointed for the Timmins cemetery?" This week there is another letter from another citizen asking the same question. Some time ago it was understood that the council intended to do something about the matter, but as in so many other questions the mayor shows his proficiency for stalling off any action that does not promise in some way or another to benefit him personally. Why blame it all on the mayor? Of course, the council has responsibility in such matâ€" ters equal to that of the mayor but unfortunately they do not appear to fully grasp this fact and so are constantly euchred into doing what the mayor desires, or not doing something that he wishes to be left undone. ; Timmins, Ont., Monday, August 8th, 1938 CEM ETERY BOARD NEEDED The politeness of the Japanese was a proverb in the world until the present trouble with China. It has been impossible to think of a nation as parâ€" ticularly polite when it makes war upon a neighâ€" bour without declaring war, bombs defenceless towns and cities from the air, and follows a genâ€" eral policy of frightfulness. That sort of thing is not done in the best families of nations. The civilized world views it as most impolite. The truculent attitude of Japan recently to other naâ€" tions was equally out of keeping with the idea of politeness and gracious manners. When a United States ambassador had his face slapped by a Japanese soldier, when British boats were wantonâ€" ly fired upon by Japanese war vessels, and when Japan in ugly tones told the world to stand back and keep its nose out of Japanese affairs, the Japanese legend of politeness faded still further. But Japan appears to show a tendency to return to some of its former politeness. At the present moment there is no loud talking or boasting or threats of savagery from Japan, though it claims to have been attacked by Russia on the Manâ€" churian border. Japan is taking it all in very orthodox polite Japanese fashion. The trouble on the Manchurian border has been so serious for Japan that it has lost much of its recent truculâ€" ence. To meet the danger from Russia, Japan has found it necessary to withdraw troops from North China. Following the withdrawal of troops the Chinese irregulars have taken advantage of the situation to recapture some of the territory held by the Japanese, and the Japanese seem to ue unable to do much about it, except return to their proverbial politeness. It is only a few short months since the Japanese were rolling forth all sorts of impolite threats against Russia One of the impolite things claimed by J apan was that one big reason for entering China in warlike way, without declaring war, was to save China from communism. Toâ€"day, however, Japan is too polite again to attempt to save Russia from communism, or, indeed, to wage war, without declaring war. The world is impressed, indeed, with the Japanese politeness to Russia at the present moment. There is hope that Japan may yet return to some of its oldâ€"time politeness to China, provided the Rus- In case, however, that Cochrane maintains its silence in the matter, the question should not be allowed to go by défault. The Northern Ontario Associated Boards of Trade should take a hand in the matter and present a case to the provincial government. There should be no abandonment of any part of the T. N. O. Under the present skilful management the railway is not only giving excellent service to the North, but it is also doing well financiallyâ€"well enough that the extension to Moosonee can be maintained, at least in reâ€" stricted way. actually put into effect. It is not known whether this committee or commission is at present at work, but certainly there has been little in the way of direct protest against so serious a blow to the North. It may be that the people in the North are so concerned about getting paved highways and other immediate benefits for themselves that they are ready to sacrifice the far North for the apparâ€" ent advantage of the moment. Before the Temisâ€" kaming and Northern Ontario Railway was exâ€" tended north of Cochrane there was an organized propaganda in its behalf. This propaganda was centred in Cochrane, but every newspaper in the North and all the boards of trade of the North were soon active agents for the idea of building the exâ€" tension North. Where are all these propagandists now? The Advance still believes, as it said months ago, that Cochrane should give leadership now to protect the railway extension, just as it did years ago in the matter of having it built. The Advance did expect at the least that The Northâ€" land Post should have much to say in support of the country north of Cochrane. There was a time when its columns were filled. with references to the mineral and other resources of the country beâ€" tween Cochrane and James Bay. Instead of subâ€" +mitting proof that the railway extension is needâ€" ed and will eventually pay its way and profit the whole country, The Northland Post recently has been wasting its time and effort in futile attacks on the management of the Temiskaming and Northern Ontario Railway. It accuses the T. . N. 0. management of discrimination against the town of Cochrane, though there is no imaginable reason why Mr. Cavanagh who seems particularly friendly to any and every part of the large terriâ€" tory served by the railway should feel any ill will to Cochrane. No doubt, if the silence continues in the matter of the territory north of Cochrane, and the railway extension north of Abitibi Canyon is abandoned, The Post will cite it as another case of illâ€"will against Cochrane. The fact, however, is that Cochrane will itself be to blame for the abandonment of the line, by withholding from publicity at the present time the large array of facts and beliefs in regard to the possibilities of the country to the far North. Cochrane has an array of facts and data that should result in the maintenance of the railway extension. These facts and data were sufficient to induce a former government to build the line. Rightly presented, they should be enough to throw the scales in favour of further trial of the country north of Cochrane before abandoning a railway line that cost many millions and many lives to build and that will prove invaluable in the opening up of the resources of the country. JAPANESE POLITE AGAIN THE PORCUPINE ADVANCE. . ONTARIO a Monday. Why not accommodate all the lovers of Monday as a holiday by having a regular Monâ€" day holiday once a month the year round? Twistâ€" Ang anniversaries to have them observed on Monâ€" â€"days does not meet the needs; it simply loses the identity of the holiday and confuses the purpose for which it is observed. Take the specific cas> over which an appeal is pending. Magnet Lake Gold Mines was incorporated in March, 1934, with an authorized capital of 3,000,000 shares at $1 each. In May the comâ€" pany acquired from Oro Plata Mining Company Limited and other vendors 14 claims in the Little Long Lac area toâ€" gother with an option on 12 claims and $17,500 cash, in consideration for which 1,000,000 shares of capital stock was issued. Subsequently the option on the 12 claims was exercised for 300,000 shares and the diamond drilling proâ€" gram was started to explore the comâ€" pany‘s properties. The exploration campaign dGdisclosed some interesting mineralization in the neighbourhcod of the boundary between Magnet Lake Golid Mines property and its neighbour, Wells Long Lac Mines Limited. The work also disclosed that in order to economically develop the mineralized zone, a consolidation of the two proâ€" perties would be necessary. Some of the work on the Magnet Lake claims was definitely nonâ€"productive except to prove that certain sections of the proâ€" perty had no economic value. Labkour Day this year will be on Monday, Sept. 5th. Then Thanksgiving Day is proclaimed for Monday, Oct. 10th. Even Christmas Day (falling on a Sunday this year) will be observed on Monâ€" day, Dec. 26th. Those who love the Monday holiâ€" days that give long weekends should be satisfied this year. ‘Then next year, no doubt, the year will start out with the observance of New Year‘s Day on Inrstead of taxes on signs and coal chutes how would it be to raise a little taxation by higher sians cause the withdrawal of enough Japanese troops from China to give the Chinese irregulars a more even chance with the invaders. Should Russia press harshly upon Japanese troops in the far Eastern war zone and the Chinese irregulars win back enough territory at the cost of Japanese lives, there may be little left for Japan but a reâ€" turn to that politeness and good manners for which the little nation was once famous. Far from explaining Amendment 32â€"B, Hon. J. L. Ilsley has merely agâ€" gravated the impression of the amendâ€" ment by insisting that the principle of income tax legislation has not been changed and that capital gains taxaâ€" tion has not been introduced. The universal protest aroused by the sly passage of Amendment 32â€"B, perâ€" mitting the Minister of National Revâ€" enue to place â€"an arbitrary valuation for income tax purposes on shares disâ€" tributed by a company or syndicate was reflected this week in a deluge of letâ€" ters and telephone calls from company executives and individuals connected with the mining industry. From every quarter The Northern Miner has reâ€" csived congratulations and good wishes in its fight to save the indiustry from what appears to be the first stages of a general movement for taxation of capital gains. (From Northern Miner) The mining industry has no intention of permitting the Federal Government‘s latest attack on its progress to remain unchallengied. At least one company will contest the validity of the Department of National Revenue‘s attempt to. enter the capital gains taxation field and if necessary will carry its appeal to the Privy Counâ€" cil. P\ .ï¬ alis 2l in l hi To 22e s GCRAVEL AND SANDâ€"AND PLACER] Return of Capital Seems to Be Taxed Case of Magnet Lake Mine Contradicts Finance Minâ€" ister‘s Interpretation of New Section In April, 1936, negotiations were conâ€" Vancouver‘s waterfront was turned into a raging inâ€" ferno by fire which wiped out one pier, injured five firemen and did $1,500,000 damage. All available fireâ€" fighting equipment was pressed into service before the $1,500,000 FIRE SWEEPS VANCOUVER‘S WATEREFERONT Following the instance quoted last week where it was pointed out that iTorthern Canada Mining Corporation is being assessed for adjustment of income for 1936 on "profits on shares received in consideration of claims turned over to Nordarm Long Lac Gold Mines Limited" whereas there was an actual loss on the shares represented by these claims, The Magnet Lake case is another instante of the unfairness of the present income tax amendment. From the point of view of mining, the amendment has extremely serious imâ€" plications and, if persisted in by the government, means that the whole sysâ€" tem of financing new enterprises, which have been found peculiarly suitable to Canadian conditions, will have to be changed. It further upsets confidence of mining capital in the good intenâ€" tions of the government towards the The property remained closed until October, 1937, when the directors of Magnet Consolidated were able to enâ€" list the interest and financial assistâ€" ance of Northern Empire Mines Comâ€" pany which has since brought the proâ€" perty to the production stage. Subâ€" sequently, in May, 1937, Magnet Lake, having received assurance that no furâ€" ther obstacles would bzs placed in the way of its Magnet Consolidated shares from escrow, approved byâ€"laws for the voluntary winding up and for the disâ€" tribution of its Magnet Consolidated stock among its shareholders. Appealing Assessment The company is now appealing an assessment by the income tax departâ€" ment dated June 27th, 1938, covering a tax of $12,783 for the year 1937. Ground for the appeal is that inasmiluch as the company has opsrated solely as a minâ€" ing company and that it enjoyed no income whatever as a mining company within the meaning of the Income Wiar Tax Act, that the 750,000 shares of Magnet Consolidated it received repâ€" resented the original capital of its shareholders in a reorganized corporate form. The company submits in its appeal that the assessment is a levy upon capital appreciation. cluded for a merger of the Magnet Lake and the adjoining Wells Long Lac proâ€" perty. A new company, Magnet Conâ€" solidated Mines (1936) Limited, was formed with an authorized capital of 3,000,000 shares of $1 each to acquire the adjoining properties. Besides its mining claims, Magnet Lake transferâ€" red mining equipment to the value of $2000 and cash amounting to $20,000 and received 750,000 treasury shares of Magnet Consolidated Mines (1936) Ltd., all escrowed and subject to dealing or sale only on order of the Ontario Seâ€" curities Commission. Early in 1937, wh:zn the brokers handling the finâ€" ances of Magnet Consolidated defaultâ€" ed on their options, the property was closed down and the shares of Magnet Consolidated becams practically valueâ€" less and unsaleable. The Northern News last week apologizes for giving the wrong number to a house charged in Kirkland Lake police court with illegal traffic. The Northern News might well apologize for such an error. There is nothing more confusing and annoying for patrons to remember the street and house number of a favourite place, only to have the newspaper give another number. The question still remains is there one building byâ€"law for mayors and another for exâ€"mayors? Last year the town council had a new building byâ€"law prepared. It was generally considered that the old building byâ€"law at least needed clariâ€" fying and amending. There was also the belief that a more stringent and comprehensive byâ€"law would make for the greater safety and benefit of the town. But apparently the old byâ€"law is still in force. ‘The new byâ€"law is still being amended and considered. What is the idea? The general opinion will be that the more stringent byâ€"law is being held back until such time as certain addiâ€" tions and new buildings can be erected. assessment of vacant land held until the people who build up a town and use signs and coal chutes make the property valuable and it can be sold then to other people to be taxed for signs and coal chutes. fire was brought und>r control, The fire tug Nanoose is shown here vainly attempting to stem the flames with its firelines. save the day "And so I come to the country‘s minâ€" eral resources. The contribution of the mines to our economic life offers a vivid illustration of the undpredictable naâ€" ture of modern economy. When the very bottom seemed to drop out of the demand for the products of the field, fisheries, forest and factory, in 1931, even the boldest forecaster could not have predicted that the mines would development of new fields and towards the prospector. "With the northern half of a great continent, Canada ought to be a great nation. But the time has gone by when we may ‘save our face‘ and go on talkâ€" ing about ‘the great undeveloped reâ€" sources‘ of our country. We are only 11,000,000 people who posses about oneâ€" sixteenth of the world‘s surface. Yet, according to Mr. Dunning‘s last Budget spsech, 1,038,000 of those Canadians in April, 1938, were living on the funds of the State. "The land is the breeding ground of nations; and in these Chauvinistic days the great industrial nations of Europe have turned to revive the productivity of thsir countrysides. As a conseâ€" quence, diversity of economic effort for the nations (including Canada) is not merely desirable; it is essential. We may dislike the politiecs of Moscow, Berlin and Rome, but we ought to take from them at least this one lesson: the strength of a country lies in the coâ€" operation of its several sources of proâ€" ductivity in one national economy. "While I have no disposition to find fault with Mr. McLean‘s observation, I would point out that a nation‘s econoâ€" my, like a door, never swings safely on one hinge. The supply of food is its primary industry, and agriculture possesses high cirtue, but experience these past several years compels us to recognize that once a country has fed itself, it may not, with confidence, look forward to profits by feeding other peoâ€" ple. This issue is by no means solely economic; it is largely social; it is highâ€" ly political. In the last Monthly Bulletin of the Toronto Stock Exchange, J. S. McLean, President of Canada Packers, contributâ€" ed an article in which he said: "Canâ€" adian prosperity hinges upon the welâ€" fare of Agriculture." To that allegaâ€" tion a most interesting reply has been contributed by President J. P. Bickell of McIntyre Porcupine Gold Mines for publication in the current Bulletin. It is as follows: *# More than One Hinge Needed far the Door Apt. Reply by J. P. Bickell to Article in Stock Exâ€" change Bulletin. "Enterprise is dependent upon the exptctation of profit. When the State, by taxation, or labour by inordinate demands for wages, destroys the exâ€" pectation of profit, then enterprise withers and eventually dies. I shall not stress the matter save to observe in conclusion that whils our mines have made a remarkable contribution to our country‘s economic life, even a strong hinge may be ruined by undue â€"strain." Globe and Mail:â€"At Montreal, Japâ€" anese tennis players eliminated Canaâ€" da‘s contenders in the Davis Cup comâ€" petition. Evidently all the Japs are not at the war. Smiles:â€""I expect your father was much upset over your sister‘s elopeâ€" ment." ‘"Rather, we thought it was never going to come off." TISD l s $21,215,000 T984* zs t in 31,534,000 19398 NY .Â¥ es 32,338,000 : o o ooo i: 4 4P e ind 43,184,000 1987 :: :ssy ns ind esd 43,500,000 "The mbexpmtauon of the figures must be left in other hands. But beâ€" fore I contlude, I want to stress an often overlooked phase of the industry. Mining, like agriculture, is subject to the vagaries of old Mother Nature. The farmer never knows what nature will provide in moisture; the mines seldom know far ahead where nature has concealed her supplies of the precious ore. Sir Josiah Stamp has told us that over the years the world‘s food is supplied without profit to the farmer; and the old adage runs that more money goes into the rocks than ever comes out in the form of ore. without exception, the great debtor nations are the agricultural countries, and Canada is not an excepâ€" tion to the rule. When other sources of foreign payment dried up, it was the export of mineral products that substantially took care of our promises to pay abrcad and preserved the counâ€" try‘s credit among the nations of the world. Y 1933 1934 1935 1936 1937 ‘"The part played by Canada‘s mines during the years of depression is not to be described in the space,. at my command, but I may indicate it with a few figures. A country‘s prosperity is measurable by its distribution of wages. On the first impact of depression, the mines suffered severely, and the payâ€" rolls of Ontario‘s mines dropped from $27,635,000 in 1930 to $20,185,000 in 1932, ‘"Andâ€" then came a recovery which shortly developed into spectacular proâ€" gress, as became apparent from the following table of wage distribution: Payroll cf Ontario‘s Mining Industry Year Select Boarding and Day School for Girls under the efficient direction of the Sisters of St. Joseph will reâ€" open on Tuesday, September 6, and combining the Spirit of the North with the Culture of the South will offer Tuition in Preparatory, Colâ€" legiate (including Bilingual) Comâ€" merciai in ali branches, Water Colâ€" ours and OQils, Household Economices, Music (vocal and instrumental, inâ€" dividual and Group Teaching; Theoâ€" ry, Orchestra) according to the Curâ€" riculum of the Toronto Conservaâ€" tory of Music for which the College is Local Examination Centre. Campus of Thirtyâ€"five acres exâ€" tending along the Lake front affords Healthful Recreation, Swimming, Boating, Riding, Skating, Skiing, Field Athletics, all under supervision of trained Specialists. Particular attention to little girls. Nonâ€"Catholies are received and reâ€" ferences are required for all puplls. Terms Moderate. St. Joseph‘s is the School for Girls of the North. Patâ€" ronize it. WKITE FOR PROSPECTUS SISTER SUPERIOR " No Headaches NOW.OOQOOOO 14 PFine St. N. $1. Jonepl‘s Caollsge North Bay "T feel fit as a fAddle. It‘s surprising what glasses can do. Close work used to give me unbearable headaches. I was never bothered. at any other time so 1 concluded it must. be my eyes. Mr. Curtis put a stop to.all that, and now I have no further trouble." Expert. Optical Service Costs Less at Cu:stis‘ and payment may be spread over several months. CURTIS MONDAY, AUGUST 8TH, 1938 Phone 835