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A Growing Newspaper in a Growing City The Osh aa Dail Succeeding The Oshawa Reformer y Times PROBS. : Fair and Mild To-day, Variable on Friday. » VOL. 10--NO. 82 OSHAWA, ONTARIO, THURSDAY, APRIL 7, 1932 12 Cents a Week; 3 Cents a Copy TEN PAGES INEW TAXATION OF $55,000,000] Chairman of Finance Committee Explained Tax Rate ALD. BODDY APPEALED FOR CONSIDERATION OF CITY'S GRAVE PROBLEM Was at Meeting of North West Ward Ratepayers' Association in North Simcoe Street School COUNCIL GUARDING AGAINST DEFICIT Cannot Continue With Capital Expenditures Without Issuing De- bentures--Market Now Very Unfavorable The regular meeting of the North West Ward Ratepayers' Association held last night in North Simcoe School had as its guest speaker Alderman William Boddy, chairman of the finance committee in the City Council, whos gave a most instruc- tive address concerning the manner in which the Council arrived at their budget for the year and outlined some of the problems with which the municipality was faced at the present time. The report of the proceedings of the Central Council of Ratepayers was presented to. the meeting by F. W. Watkinson. In his remarks Alderman Boddy made a spirited appeal to all public spirited men in the city to give their serious consideration to the problems which must be met at the present time and urged that they give the City Council every assist- ance in the way they saw fit in alleviating present conditions. He stated that it-was his wish and that of the City Council to see every man in the city working, and ex- pressed the hope that men in every walk of life who had constructive ideas would make it their business to be present at the conference to be called"by Mayor Macdonald, to deal with the question. Gaurding Against Deficit Alderman Boddy stated that the: Council was being faced repeatedly with the question as to why the mill rute was not reduced more this year. He stated that while there had been a reduction in the budget of $93,336, it would be necessary to take from that amount the $12,000 which was to be paid to the Board of Education. Every committee had cut down their expenditures and it was the intention of the finance committee to act as the watchdogs of the city treasury so that there would be no deficit this year. Com- paring last year with the present one, Alderman Boddy stated that the money necessary for hospital expenditures had been doubled while the call for money tor food had been increased by four. Another factor which caused the Council to set the rate at 44 mills was that there was a large amount of uncol- lected taxes at the beginning of the year and it was the intention of the Council to set up a reserve fund of $40,000 against uncollectable taxes. This was a problem, which was fac- ing other cities, and which had been met in Oshawa by a reduction of 10 per cent. in the salary budget and a 20 per cent. reduction in general services. Furthermore the Council resolved not to spend any more money this year than was col- lected in taxes last year. Many cities, Alderman Boddy asserted, had found that when they set up a reserve fund that it was too small. While expressing him- self as opposed to a higher rate than 44 mills, he stated that the situation did not look as good to- (Continued on page 8) POWERS INCREASED (By Canadian Press) Ottawa, Apr. 7--Under terms of a bill approved today by the Rail- way Committee of the House of Commons, the borrowing powers of the Canadian Pacific Railway Com- pany are increased. The bill pro- vides that the company may issue consolidated debenture stock to an amount which, together with secur- ed obligations of the company, out- standing, shall not exceed pne half of the company's property invest- ment. E. W. Beatty, president, ap- peared for the Canadian Pacific. S60 6 8 0% MADE IN OSHAWA While attending a meeting of the Maintenance and Ex- tension Committee of the Un- ited Church of Canada in To- ronto yesterday, Rev. F. J. Maxwell had the following note handed to him by one of the officials of the committee: "A letter from one of our South China Missions tells of busses now run- ning between Kongman and Pak Kai, the head- quarters of our mission, It adds that these busses were made in Oshawa. [BEAR EE EE EE EE EER EE * * * * * »* * * * * * » * * * * * * » * EI I EEE, RECEIVES CALL REV, F. J. MAXWELL Pastor of St. Andrew's Church for the last nine years, who hag received a call to Glebe Road United Church, Toronto. OSHAWA CHILD ON LONG JOURNEY Five-year-old Girl Travels Alone to Balkan States All of five years of age, but with a ticket that is going to take her half way around the world, tucked safely in her poc- ket, little Bertar Ukrop left Osh- awa early this morning. She is going to Levice, in Czecho-Slo- vakia to live with her-grandpar- ents, whom she has never seen and what is more this little lady is taking this long journey alone, Early this morning Bertar bid good-bye to her father at the C.P.R. station, Thrilled and ex- cited she boarded the train al- most too much engrossed in set- tling herself in the big train seat to notice the sadness of her father, who realized that per- haps it was the last time he would see Bertar as a child, Ber- tar's mother died a year ago and conditions have not been just the best in the home since, so, for her sake, little Bertar is being sent to her grandparents, to: be brought up in her father's native country. The Canadian Pacific Railway has booked the little girl's passage from Oshawa to Levice for her and has assure: her father that she will travel in perfect safety, SUSPEND SENTENCE ON LETTER WRITER In city police court .this morn- ing John Adams appeared before Magistrate I. K. Creighton on a charge of intimidating by the use of threatening letters which he sent to James Wheeler during a period extending from January 1 to March 26, 1932, He pleaded guilty and was convicted of the offense, being put on suspended scntence for two years during which time he will be obliged to report to the Chief of Police on the first day of 'each month, Adam's counsed, Louis Hyman, said that the accused did not know that it was breaking the law to send letters to Wheeler who had been also threatening him. Adams had only sent them hoping that they would scare Wheeler enough to stop him from causing any more trouble. The Magistrate told him that it was the power of the police and not the power of a citizen to administer the law of the country, he also told the accused that it was just a lot of silly trash that he had put in the letters and that he should behave himself and not to have any more trouble with Wheeler or he would receive the punishment which he was liable for now without being brought up in court again. MUTINEERS TAKE NAVY (By Canadian Press) Guayaquil, Ecuador, April 7.-- Mutineers took over the entire Ecudarian navy today as the lin- er Bobegraven put in with for- mer president Plaza. The garri- son at Fort Funta Pledro also rallied. Apparently the whole movement wag designated to pre- vent the landing of General Pla- za but authorities here said they would get him ashore if they had to surround him with troops. CHURCH IS ASSET T0 COMMUNITY IT1S SERVING Speaker at St. Andrew's Club Points Out Ma- terial Values NEWCOMERS LOOK FOR CHURCH SPIRES Is Guarantee of Permancy in Any Community, Says Dr. S. W. Dean Speaking at the monthly supper meeting of the Men's Club of St. Andrew's United Church last night, Rev. Dr. S. W. Dean, of Toronto, secretary of the pension board of the United Church of Canada, gave a thoughtful address on the unre- alized values of the Christian Church to the community. While many spiritually-minded people did not like to appraise the church in terms of material value, he showed that, nevertheless, it was a large factor in promoting growth and | prosperity, and in making for the proacess of the race. Dr. Dean was introduced to the gathering by J. C. Young, and his address was heard with marked attention. A. W. Armstrong occupied the chair in the absence of Thomas Hawkes, who was absent on.accourit of a family bereavement, and the regrets and sympathy of the club were extended to him. Greetings were conveyed from the Brother hood of Simcoe Street United Church by its president, Howard C. Bradley, and Rev, J. S. I. Wilson, assistant pastor of the church, who were present as guests, The enter- tainment features of the meeting were spirited competitive community singing, led by George Henley, and selections by George Henley and his male quartet. Dr, Dean's Address In opening his address, Dr. Dean paid a warm tribute to the Rew. F, J. Maxwell, pastor of St. Andrew's, and, referring to his coming depar- ture from the city, said that what was Oshawa's loss was Toronto's gain. "We 'seldom stop," he said, "to measure the value of the church to the community as a whole, but the church has an actual material value to any town or city, Spiritually- minded people may not like this angle of thought, but it is true, nevertheless." The value of property, said the speaker, was increased by its prox- imity to a church, and rural proper- ty especially was more saleable when within easy distance of a church. The church in the commun- ity also ensured a better type of citizenship, and the sanctity of all contracts depended largely on the work of the church in fostering de- votion to the highest moral prin- ciples. contribution to the creation of values. The value of a community depended on the kind of people in it rather than on their numbers When a religious civilization came in, people wanted permanent hones rather than tepees, and wanted com forts and conveniences, because of the type of civilization brought bv the church. Thus the church help- ed to create trade possibilities. , Moral Improvement The church also made a great contribution towards moral improve- ment, said Dr. Dean. The original Scots of Gaul, he said, were can- nibals, eating human flesh, but thev had travelled a long way from that state, because of the bringing to them of religion Real progress (Continued on page 3) SPECIAL SERVICE IN KNOX CHURCH Inspiring Meeting Heard Visiting Speakers on Wednesday Night A special congregational service was held last night in Knox Pres- byterian Church. The speaker was Rev. D. A, Ferguson, D.D,, of Ash- burn. Rev. Dr Carmichael, of >t. Andrew's Church, Whitby, was also present. The minister, Rev. D. Munro, "presided. Rev. Mr. Fer- guson based his remarks on "Simon the Cyrenian being compelled to carry the Cross of Christ." Dr. Carmichael also addressed the con- gregation enlarging on the theme of carrying the Cross. The chpir ren- dered two anthemg in their usual inspiring manner. The Men's Bible Class Male quartet also rendered that immortal hymn "The Old Rug- ged Cross." A large congregation was present and altogether it was and inspiring an uplifting service, After the singing of the well known. Scottish pariphrase "O God of Bethel" the Rev. Mr. Munro closed the meeting with benediction, The church, he said, also makes | Dominion Government Ottawa, April 7. -- Effective today, the sales tax goes up two per cent, The jump from four to six per cent. announced in yes- terday's budget, will, it is antici- pated, yield a very considerable increase in revenue by the end of the year. E. N. Rhodes, minis- ter of Finance, did not give to the House a separate estimate of the amount expected from this productive tax, but by the end of the present fiscal year, it will be an important factor in helping talance the budget, Last year the Government jumped the sales tax from one to four per cent. The increase was announced by Premier Bennett when he delivered the budget speech on June 1. It became ef- fective immediately. In the pre- ceding year, the tax had been reduced from two to one per- cent, The increase in the sales tax last year accounted for an addi- tion to the revenue of approxi- mately #20,000,000 as compared with the previous year, Sales tax yielded $41,271,000 in com- parison with collections amount- ing to $20,784,000 in the preced- ing fiscal] year when the tax was one per cent, At that, however, the returns were not as great as they would have been haa the tax gone into effect at the open- ing of the fiscal year. Two months had gone hy hefore the increase bhecame effective, and the result was a lower return than would otherwise have been secured. This time, ount will be obtained. crease becomes effective today and no time will be lost in gathering in the revenue result- the minimum am- The In- Increased Sales Tax is in Effect To-day Advance of Two Per Cent., From Rate of Four to Six, Expected to Result in Greatly Increased Revenues to jug from the increased schedule. Big Producer for Years The sales tax has proauced considerable amounts for several vears, The minister quoted fig- ures which showed that {it pro- duced $72,100,000 in the fiscal vear 1927-28; $63,646,000 in 1328-29; $44,859,000 in 1929- 30; $20,784,000 in 1930-31 and $41,271,000 in the fiscal year just closed. Under the previous administration the tax was grad- ually whittled down to one per cent, but business conditions kept the return up fairly high. Collections fn 1930-31 were the lowest during the past five years. Additional revenue from sales tax this year will come as a re- sult of the adjustment of the ex- empt and partially exempt list of commodities which formerly prevailed, The minister gave to the House a list of these articles, which, he stated, were not prim- ary productg and should, under present conditions, carry a pro- portionate share of the tax bur- den. Starts Today Algo the new rates of taxation, it is announced, will apply to all goods taken out of warehouse for consumption on and after April 7, "and to have applied to goods rreviously imported for which no entry for consumption was made hefore that date." This, it is 'an- ticipated, will preclude the pos- sibility of placing orders for a considerable quantity of goods prior to the tax becoming ef- fective, such goods to be deliver ed at some future date on the in- stalment plan, In the past, such method, it {8 contended, was sometimes employed 'to evade parment of the increased tax. Demonstrates Musical Belleville, April 7.--After sev- en vears of experimenting, Morse Robb, local inventor, has per- fected a tiny wave organ, which is said to have the power of the largest pipe organ, yet occupies only about as much room as an ordinary writing desk. Mr. Robb conceived the idea in listening to a radio set. For the past seven years he has labored in a small shop on Bridge Street and has finally perfected the or- gan until it is ready for the mar- ket. Electricity has replaced the towering pipes of the modern or- gan. At the first. demonstration which the modest young man hae made, several friends were pres- ent. Mr. Robb, son of W, D. Robb, vice-president of the Canadian Instrument "Waves" Instead of Windpipes With Success -- Is Purely Canadian Product Belleville Man Made Tiny Electric Organ Which Utilizes National Railways, states that his organ is one which produces mu- sical tones from electrically-in- duced vibrations rather than from blowing air through pipes. It will play like an ordinary or- gan console with manuals, pedals and stops. A prominent organist of this city was present and played sev- eral selections on the organ, and afterwards stated that she had not noticed any difference in the sound of the music from that of the ordinary pipe-organ. "I intend to build a ten-stop organ immediately and try to market it, Several prominent or- gan manufacturers have admitted to me the great possibilities of my wave organ, and I am anxious to keep the organ purely a Cana- dian product," stated Mr, Robb, Ottawa, April 7--The new five- cent tax on cablegrams, telegrams, radio messages and telephone mes- sages announced yesterday does not apply to press despatches or to messages going over private or leas- ed wires, such as stock-brokers' wires, it was authoratively stated at the Department of Finance to- night. It does apply to all commer- cial telegrams and long-distance tele- phone calls for which a charge of more than fifteen cents is made. On telephone calls from, Toronto to Mimico it will not apply because the charge in that case is but ten cents, but on calls from Toronto to Newmarket, Toronto to Hamilton, or Toronto to Oshawa it will be col- lected. Company messages sent by a rail- way or telegraph company on com- pany's service" are exempt from the tax because no charge is made for them, Also exempt from the tax are wireless messages sent by big' Tax Increases the Cost of Calls to Toronto Levy on Telephone Calls of Five Cents Will Be Made From Oshawa to Toronto and Over Longer Distances lumber companies and other con- cerns which have their wireless out- fits, Marconigrams, however, must pay the tax, and may pass it on to the public. There is no tax on radio broadcasting stations which put ad- vertisements or other announce- ments on the air. It is impossible at present to es- timate the amount which would ac- crue to the Dominion Treasury un- der the new tax on long-distance telephone calls, it was stated tonight by Bell Telephone of Canada head- quarters at Montreal, The tax would amount to five cents on all calls costing more than fifteen cents, it was pointed out. The average number of calls in On- tario and Quebec, the territory serv- ed by the company, per day was 65,- 000, but this number fluctuated so much, due to seasonal and other conditions, that an estimate of the amount the tax would yield could not be made, it was added. » NOTED FLIER INJURED (By Canadian Press) Worcester, Mass., April 7.-- Captain Frank M. Hawks, noted flier and holder of trans-contin- ental air speed records, was crit- fcally injured today when his plane crashed as he attempted to take off from Worcester air- port, ADJUSTMENT OFFICER '(By Canadian Press) Toronto, April 7.--H. Wyse, London, has been appointed spec- fal travelling adjustment officer for the Canadian Legion, accord- ing to a statement issued by Lt.- Col. F. J. Picking, president of Ontario Provincial Command to- day. Mr, Wyse will confine his activities to Northern Ontario. FORMALLY CALL NEW MINISTER T0 ST. ANDREW'S Official Board Invites Rev. Andrew Robb From Toronto ARE UNANIMOUS AS TO ISSUING CALL Rev. F. J. Maxwell Has Splendid Record of Service Here The Official Board of St. An- drew's United Church, at a meet- ing held last night and under the powers vested in it following =a meeting of the congregation held on Wednesday of last week, unanimously decided to extend a call to Rev. Andrew Robb, cof Glebe Road United Church, Tor- onto, to become the minister of St. Andrew's, The Board reviewed the whole situation very thoroughly, the de- cision in favour of extending this call to Rev. Mr. Robb being quite unanimous. The stipend to the call is $3,- 000 per year, with a furnished house and one month's honday cach year. The Glebe Road United Church congregation, in Toronto, met last Monday night and extended a similar call to Rev, F. J. Max- wel! of St. Andrew's, the pleas- ing feature about this proposed exchange of ministers being the perfect unamity and harmony which has been presented throughout the entire proceed- ings, so that each minister will enter his new field of labour with the unanimous support of the of- fic'al board and congregation, Mr. Robb and Mr. Maxwell, rrovided the two calls are sus- tained by their Presbyteries and Conferences, will commence their ministry in thelr new charges on the first Sunday in July. A Splendid Organizer The Rev. Mr. Robb has carried on very efficient service in the new (tlebe Road United Church, Toronto, during the past seven years, previously having been the minister in the Westmoreland Avenue Church, Toronto, and in Dundas. He is a man of pleasing person- ality, a fluent speaker, and has proven himself to be a splendid orpanizer. He is especially quali- fied for young people's work and | has been most successful in that | phase of congregational activity. | Should he accept the call to St. | Andrew's, he will come to a well organized and efficient congrega INCREAS LIGHTS WORKING tion and to a church thorough- ly equipped in every department. In the carrying out of this pro- posed exchange Oshawa will lose, In the Rev, Mr. Maxwell, one who for the past nine years has serv- ed the community in hig capacity as pastor of St. Andrew's church, most efficiently and. unostenta- tiously. Coming to Oshawa from Pem- broke, prior to the organization of the United Church, Rev, Mr. Maxwell was pastor of St. An- drew's during the making of his- tory in connection with the moye- ment towards unwty, hig advice and guidance being of unestim- able value, His pastorate ir. Oshawa (Continued on page 3) T0 BE CEREMONY AT THE HARBOUR Official Opening of Season With Arrival of "Coalhaven" The navigation season at Osh- awa harbour will b> opened with the arrival sometime tonight of the 8.8, Coalhaven with a cargo 0? coal from Sodus Point, N.Y. In accordance with the honoured custom Mayor P. A, Macdonald will officiate at the formal pres- entation of a silk topper to Cap- tain P. Beatty, master of the steamer, which will he held at 9 a.m, tomorrow, The Coalhaven which became well known in Oshawa harbour last year, opened the navigation season on Lake Ontario on Sat- urday last when she cleared from Hamilton and also had the dis tinction of opening the season.at Toronto, where Captain Beatty was presented with a silk hat by Harbourmaster, Captain ¥. J. Marigold. The steamer, which is a 2,200 ton self-unloading collier, has been busy since Saturday last when she commenced her regular toason. In that time she has visited Charlotte, N.Y., Prescott, end Sodus Point -in addition to has APOLOGIZES AND RETRACTS LIBEL Rev. Chaddes E. Cragg Ad- mits Writing Letter to | Toronto Church ewhere in this issue appears an apology and retraction signed by Rev. Chas, E. Minis- ter of King Street United Church, Oshawa. This apology and retraction is witnessed by Rev, Chas, D, Dan- jel and Rev. J. S. 1. Wilson, the former of whom is the Minister of Mark Street United Church, Peterboro, and the latter is the President of the Ministerial As sociation of Oshawa, and the ar- ticle referred to was forwarded to The Oshawa Dally Times for 0 by * G. D, Conant, Counsel for ev. E. C. Harston, i + of ncoe Street United Oshawa, article refers to an anonymous letter written by Rev, C. E. Cragg the Recording Steward of Glebe Road United Church, Toronto and containing slanderous statements regarding the Rev. Mr. Harston. The cir- cumstances surrounding this ar- ticlo are rather extraordinary and of particular interest as af- fecting two of Oshawa's leading Ministers. As will be seen by reference to the apology and retraction a copy of the same is to be sent to thr Recording Steward of Glebe Road United Church, Toronto, and to he published in The Oshawa Daily Times. It is pursuant to this. understanding and term of the apology and retraction and also the instructions df Rev. Mr. Harston's counsel that The Times publishes the apology and retrac- tion referred to. Els Cragg, publieation 10 {a is AT THE HARBOUR New Aids To 'Navigation Are Visible For Twelve Miles With the opening of Naviga- tion at Oshawa Harbour schedul- ed for early tomorrow morning, Department of Marine officials were busy at the lake front yes- | terday installing new range lights to aid steamers coming into port. It was announced this morning that the installation was com- nieted terday afternoou and! the lights were turned on for the first timé and shone out over the waters of the lake last nizht. The new lights, which are ex- tremely powerful and a great improvement over those pre- viously in operation, are visible under favourable conditions, twelve miles out in the lake, The new range lights will enable lake captains to enter the harbour with an ease not previously pos- sible, A number of the masters of the steamers entering the harbour last year stated that it was most difficult to make port at night as the lights of the city in the background cast a glare of lights on the waters of the lake. amid which it was almost impos sible to distinguish the range iights which were of low power. The Chamber of Commerce took up the matter with the Depart- ment of Marine, after securing the written opinion of the ship masters with the result that tre new loghts were installed. HOUSEHOLDERS ON SAME STATUS Ottawa, April 7.--Single house- holders enjoy the same status as married persons or heads of fam- ilies in respect to the new in- come tax provisions announced yesterday. Formerly they were exempt up to $3,000; they are now exempt up to $2,400. A householder is one who, whether a bachelor, a spinster, a widower or a widow, maintains a home, with servants and the like, or who is maintaining dependents. NOT RESIGNING John's, Newfoundland, April --At one o'clock today prime minister Sir Richard Squires told newspaper corres- pondents he had 'absolutely no intention whatever" of tendering his resignation. St. 7. London, April 7.--The Even- ing Standard said today a British warship has been ordered to St. John's, Newfoundland, as the result of recent disorders that ber call at Toronto. have occurred there. ED LEVIES ON INCOMES, CHEQUES AND SALES ARE ANNOUNCED Tax on 'Phone Calls In. cluded in the Dominion Budget Tabled Yesterday by Finance Minister BUDGET DEBATE TO BE A WARM ONE Sales Tax Increased Two Per Cent.--New Cheque Tax Effective From May 2--New Revenue Out« lined Ottawa, April 7. -- Fifty-five million dollars of new taxation was dropped on the shoulders of Canadian taxpayers yesterday. Citation of details by Finance Minister Hon. E. N., Rhodes fol- lowed his Budget speech an= nouncement of a $119,505,000 deficit. In a House of Commons jams med to every inch of its seating capacity, in which the Liberals softly whistled and *""oohed'" their reactions, Mr. Rhodes submitted the Government's taxaticn pros gram, Effective April the sales tax is increased from 4 to 6 per cent., its highest level under the old Liberal Government, Certain previously exempted articles are brought within the scope of the tax. Last year's special excise tax of 1 per cent. on all imports is increased 200 per cent. to 3 per cent., effective also 'April 7. Applicable on 1931 income, personal. income exemptions for taxation purposes are reduced from $3,000 to $2,400 and $1. 500 to. $1,200, with no change in exemption for dependent. chil- dren, The 20 per cent, reduction now allowed from tax payable under established schedule is discons tinued, and provisions relating to family corporations will be res [8 | peated. In addition, 5 per cent, sure | charge on the amount of tax pay= able is to be imposed on all taxe payers, personal and corporate, with net income in excess of $5, 000. Tax of 1 per cent. on net pre= mioms of authorized insurance companies other than life, marine and farm mutnal reimposed. Bri= tish and foreign insurance coms panies maintaining deposits with the Dominion will also pay this tax. Tax of 15 per cent, ig im= posed on gross premiums paid to other. insurers, (Continued on page 3) HAY REMAIN FOR ANOTHER YEAR Rev. E. Harston Receives Invitation From Church Official Board Rev. Frnest Harston, pastor of Simcoe Street United Church, has been formally invited by the Quar- terly Official Board of the church to remain in his present appointment for another year. This invitation was extended to Capt. Harston by a resolution uns animously adopted by standing vote of the board at a meeting held on February 19, reading as follows :--= "That this board express its appreciation of the work of Rev. IE. Harston as our min ister. Inspiring pulpit messages and large congregations make the services at Simcoe Street Church very interesting and helpful, and we heartily extend to Mr. Harston an invitation to remain with us as our minister for another year." While Capt. Harston has not yet formally 'replied to the invitation of the official board of the church, it is understood that he is favorably considering this unanimous invitas tion to remain in his present charge, BAR SUPERSTITION The members of the North West Ward Rate- payers' Association are evidently not supersti- tious, ' At the meeting held last night in North Simcoe Street Schoo! the total at- tendance, including the representative of this pa- per and the speaker, Ald, William Boddy, was thir- teen, While the small attend- ance was deplored by the chairman, the business was proceeded with in spite of what evils may befall through flying in the face of such a jinx. w * » * * LJ » . Ll » wo Ll . * . * LJ . . Ld » » - ¥ [AE SESE BRE EE EE RE RE EE EE RE EE EEE EE EEE & "EEE EES EERE NEES