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1 . 7 - Harry ~~" husband of Emily | PAGE TWO THE DAILY TIMES-GAZETTE PUI T----------y---. a ---- LL, MONDAY, MAY 21, %95¢ Births @ONLIN--To Mr. and Mrs. Kenneth Conlin, (nee Jean Michael), on Saturday, May 19, 1951, the gift of .a son, Kenneth Michael (8 lbs., at the Oshawa General KASHUL--Mr. and Mrs. William Kashul Jr. (mee Joyce Patterson), are ha to announce the arrival of th son, William Gordon, on Sunday, May 20th, 1951, at the Oshawa General Hospital. RALSTON--Mr, and Mrs, John Ral- Kristin Frederickson), val [a turn in front of his car. He said BULL--At his home, 105 Alexandra 'St., on Saturday evening, May 19, 1951, Harry Percival Bull, beloved husband of Margaret Orethia Sal- isbury, and dear father of John, passed away quietly, after many ars of failing health. eral from his residence, on Tuesday, May 22, at 1.30. Interment St. Peter's Cemetery, Cobourg, . COOPER--Entered into rest im the 7... family residence, 334 Hulalie Ave. Oshawa, on Sunday, May 20, 1961, Alderson Cooper, beloved y Hodnott, in his 65th year. Funeral from the Armstrong Fun- eral Home, Oshawa, on Tuesday, "May 22. Mount Lawn Cemetery, 'RACHER--Entered into rest sudden- ly in Oshawa General Hospital, . > Sunday, May 20, 1951, Leonard © Carol Racher, beloved husband "of ~~ Janett Brown and dear brother of ** Lloyd and Ugopia and Mrs. Viola + Rainey of Big Bay Point, in his 43rd year. . Resting at the W. C. Town & Sons Funeral Home, Whitby, for service of eadey, May, 28 at 3.30 v'clock, In. roug' y. ®hituary HARRY ALDERSON COOPER any signal. Pleads Not Guilty On Careless | Count Edward Keenahan, Brock Avenue, Toronto, pleaded not guilty to a careless driving charge when he ap- peared in Magistrate's Court here today. He was involved in a two- car collision on No. 2A highway near the Rouge Hills early in March. John T. Barnes, Port Hope, told the court he was driving west and was passing some cars when the Keenahan driven automobile made he did not observe Keenahan give The case was adjourned until June 25. 13 Hurt (Continued from Page 1) sion; John Byers, Toronto, bruises; Jams Munro, Blackwater, fractured ribs; Donna Dowson, Port Perry, chip fracture of pelvis; Jean Leask, Seagrave, sprained ankle. Details of the collision were not available. The cars, two of which were complete wrecks, were taken to Hobbs Garage, Manchester. The accident was investigated by Constable Ellis of Whitby Provin- Oshawa dnd. Disthict MOVE HEAD OFFICE Notice has been published of the intention of Independent Publish- ers Limited to move their head of- fice from Oshawa to Toronto. REMANDED TO JUNE 18 George Hugh Oliver, Festubert Street, was remanded to June 18 on a carnal knowledge charge when he Frank S, Ebbs here today. appeared before Magistrate ADMITS INTOXICATION Pleading guilty to an intoxication charge, Daniel McDonald, no ad- dress, was fined $10 and costs or 10 days in jail when he appeared in Magistrate's Court here today, BROOKLINITE GETS PRIZE L. W. Burt, of Brooklin, has cap- tured the Joseph Webb prize in Agricultural Engineering Ontario Agricultural College this year, it was announced today. at the SAVE HOUSE FROM FIRE City firemen quelled a fire in a vacant home owned by Alfred Rob- inson at 49 Queen Street Saturday Service 2 p.m. Interment cial Police Detachment. Two persons were injured as the result of a collision between an automobile and a truck en the Brock Road, near #=- George Frame home, south Brougham in the early houry ett hompson were among the students ho showed dioramas work. Jim Gummell, and Ann Donevan ad good oil paintings on view as id other Grade X students. Grade XI students had an interest- | ng project on the history of art n display. The students also sketched the (i 'oronto waterfront during the year nd the work of Robert Lamberty' was) rother of Ronald Lambert, ery good. Grade XII students also had a ood exhibit. Two color lino-blocks v Beverley Parkhill and silk abric.. prints. by JRebtu loved | ghout two miles east of Newton- Montreal for a few years. A way employee for 44 years, he wag roadmaster of the Gananoque - and Thousand Islahds Railway at » Gananoque and later roadmaster of the Oshawa Railway Company. came to Oshawa in 1012 AM. there. Besides his wife he ig survived by Also surviving B. Belfie of Toronto and Mrs. y Beach of Gananoque and 'seven grandchildren, "The funeral service will be held "a4 the Armstrong Funeral Home at $3 pm. on Tuesday, May 22, fol- . by interment in Mount Lawn Cemetery. Rev. Canon D. M. Rose, i Hg St. George's Anglican will conduct the services. HARRY PERCIVAL BULL Following many years of failing .pealth from a heart condition, " P. Bull passed away quietly at his home in Osnawa, early Sat- urday evening, May 19. He leaves his beloved wife Orethia, and his son John. Harry Bull was born at the Car- wing Place, Northumberland County, on the Bay of Quinte, and was the _last surviving member of his fam- "ily of four brothers and one sister. He attended school in Belleville, 'Ontario, where his father owned a ano and music store. In 1896, " . Bull was the pianist for a "eoncert company which experi- _ mented with new musical instru~ "ments, and introduced the saxo- Jone into the United States; his avels took him all over the con- tinent, and even to Alaska and the Yukon in 1900 where the company played 'for the early gold miners. Before coming to Oshawa, he managed piano dealerships in King- .aton, Winnipeg and London. In 1918 Mr. Harry Bull'became general manager of the William's Piano Company in Oshawa after it came under the ownership of his brother, the late Fred Bull of Oshawa and Whitby. Harry Bull wag one of the pione- ors in boards and player nos in Canada, and developed e New Scale Williams piano. In 1981, Mr. Bull left the company to develop and sub-divide the region of wa real estate known as Oakland Park, an area west of Cadillac Avenue. After 1936, Mr, Bull had repeated coronary at and was forced to retire from his former active life. An early worker in the Oxford Group Movement, later years did not permit active church member- ship in his parish of Christ Church, Anglican. Mr. Bull's parents, Henry and Emily (Vader) Bull died many years ago at Brighton, Ont. Harry Bull had been a Brother in the |T Tuscan Lodge (Masonic Order) in London, Ont. and was one of the early active members of the Osha- wa Golf Club. 'The Rev. H, D. Cleverdon, rector of Christ Memorial Church will con- duct the funeral service from the late Mr. Bull's residence on Tues- day, May 22, at 130 pm. after which the Luke-McIntosh Funeral Service will motor to Cobourg, St. Peter's Cemetery for the interment, MARTIN BRODERICK Windsor, May 21--Martin Broder- ick, 83, of Huron Line, Sandwich died , Broderick was born in Sand- West Township and - lived all his life. He was a member the Holy Name Society and As- n Church. 1 are one son, Raymond Broderick, at home; one daughter, Mrs. (Margaret) Bennett, 8nd one brother, Pat. Flo » treated at Port Hope. A TS v injuries in a crash which occurred ville early Sunday morning. He was Belyea, eastbound on Number Two Highway, swerved to the north but failed to avoid a collision with a afternoon. The fire broke out near the roof of the house. APPOINTED ASSISTANT D. 1. Lashley, a specialist in field lhusbandry, has been appointed as- fsistant to E. A. Summers, agricul- tural representative for Durham unty. Mr. Lashley will assume his Fotis on June 1, # RECEIVING GOOD PRICE ught $300 each at the Eastern ntario Hereford sale at Peterbor- AIR CADET INSPECTION The annual inspection of the Oshawa (Chadburn) Air Cadet Squadron, No. 151, will take place at Rotary Park at 7.30 p.m. tomor- row. The inspecting officer will be Wing Commander A. M. Jardine, AFC, CD, who be accom- panied by F/O R. Chisholm. VAG GETS 12 DAYS Appearing for sentence on a vag- Extensive damage was done to the Belyea car. The accident was inves- tigated by Constable R. Cowell of the Bowmanville Provincial Police Detachment. Two other local people were injured when the car in which they were riding went out of Say ust went of Whithy, Satur way y ur- day afernoon. Both George Hepburn, 76 Duke Street, Bow- manville, and Norman Magee, 152% King Street West, Osh- awa, were taken to Oshawa General Hospital suffering from - when his car was in collision with the Bushby-driven automobile. Bushby, police report, had made a right hand turn off Wilson Road North to go west on King Street at the time. --- Both cars were N A @as pump on a service station at the intersection of King Street East and Riton Road were damaged over the week-end. Police report - William Adolph Wallen, Cedar Springs, Iowa, US.A., was driving west on King Street, East. He made a left turn across the service station property to go south on Ritson Road. As he was crossing in front of the gas pumps another car going north on Ritson Road cut him off and he collided with the pump. A truck struck a telephone pole near the intersection of First Av- enue and Drew Street, Saturday night. Police allege Harry Zariwny, 292 Monash Avenue, was the driver. TO AID BUILDING FUND Proceeds of a community sale to car driven by E. Brodeur, Port Hope, which swung out in front of him from a side road on the south side | ing of the highway. His car overturned in the north ditch, . tacks, | present church grounds. A refresh- be held May 30 in Kedron will go towards the erection of a new United Church. The sale, to be conducted by members of the Kedron United Church Women's' Association, will get under way at 6 p.m. on the ment booth and a fish d will also be in operation. ol J It is reported that the new church is to be constructed on a rancy charge, Thomas Kellar, no ad- dress, was given 12 days in jail, dat- back to the time of his arrest, when he appeared before Magistrate Frank S. Ebbs here today. Kellar was found by police recently in a car parked on a parking lot. He told the court he wanted to go to Kings- ton to enlist in the Army. PUT OFF GAMBLING CASE Magistrate Frank 8. Ebbs today reserved judgment until Wednesday in the case of Frank Brady, Simcoe Street North and Walter Brabin, Fairbanks Street, both with' keeping a common gaming house. It is understood the lawyer acting for the accused could not be present in court today. LIONS OLUB SPEAKER Alex Deachman of Toronto, will be the guest speaker at the Oshawa Lions Club Dinner meeting tomor- is a well-known Toronto newspaper publisher and prominent public speaker. MORTALS AND IMMORTALS "Mortals and Immortals" was the subject of the lesson sermon which was read in all Churches of Christ, Scientist, throughout the world in- cluding Pirst Church of Christ, Scientist, 64 Colborne 8t. E., Osha- wa, on Sunday, May 20th, 1951. The Golden Text was "That which is born of the flesh is flesh; and that which is born of the Spirit is spirit." (John 3:6). CKLB TO UP POWER An application from radio station CKLB in Oshawa to increase its power from 100 watts to 250 watts wag recommended for approval by the nine-member CBC Board of Governors meeting in Ottawa to- day. The board said the increase will improve the service but sug- gested a change in the station's transmitting site. TO RECEIVE DEGREES Among the 178 students who will receive degrees as Bachelors of Scientific Agriculture tomorrow as graduates from the Ontario Agri- cultural College at Guelph are two Oshawa scholars and one from Dunbarton. They are R. E. Dur- ham and D. J. Mountjoy, both of Oshawa, and W. G. Newman, Dun- barton. VETERINARY DEGREES W. K. Mountjoy, of Oshawa, and E. Martyn, of Port Perry, are among the 112 members of the 32nd grad- usting class to receive degrees of Doctors from the Ontario Veterinary Col- of Veterinary Medicine ege, Guelph. Degrees will be con- ferred Tuesday by the Chancellor of Toronto University, Hon. Vincent charged | sent one. rick Broderick, of Sandwich West 'ownship Funeral services were today in Assumption Church at 9:30. Burial was in Assumption Cemetery, MRS. MARY M. BIRD daughter, Mrs. John Curtis, on Thursday, May 17 in her 75th year. Mrs. Bird was born in Madoc township, daughter of the late James Bird and Sarah Jarvis, and had lived in the locality all her life, Mrs, Bird's husband, the late Robert Bird, died in 1923, She had been in ill health for eight months, Surviving are five daughters, Mrs, Charles (Bertha) Empey, Ajax; Mrs, David (Muriel) Burrell, Ajax; Mrs, Nelson (Helen) Sarles, Frank- ford; Mrs. John (Kathleen) Curtis, Madoc and Miss Marjory Bird, Madoc; three sons, Harry of Toron- to and Carl and Frank of Marmora; and two brothers, James Jarvis, Cal« | gary, and Walker Jarvis, of Flin My n. site across the road from the pre- Madoc--Mrs. Mary May Bird, of Madoc, died at the home of her High Spirits (Oentinued from Page 1) to fight most of the way through mountain country. Westward along the front, Brig. John Rockingham toured the area. The commander of Canada's 25th Infantry Brigade, which recently arrived in Korea, who now are be- ginning to get the "feel" of the theatre. ; (Boss' cable last night said the Patricias and the 25th Brigade were closer together than they had been since the Patricias sailed for Ko- rea last November. But they still had not been united under Rocking- ham, who meanwhile had' a Filipi- no battalion serving with his Royal Canadian Régiment of London, t., and the Royal 22nd Regiment of 'Quebec City.) Doncaster, England--(CP) -- A blind man asked thé National Un- ion for the Blind for suggestions on how to handle burglars. He was bbe on, equal told: * ) 0 "Put out the light and you'll In High Demand Elsewhere Queen's Grad Mackintosh 'Accepts Post of Principal Queen's Principal DR. W. A. MACKINTOSH Whode appointment as and vice-chancellor of Queen's University was announcéd Satur- day, He succeeds Dr. R. C. Wal- lace, who will retire in September. Reds Retreat (Continued from Page 1) South Korean capital of Seoul, and a task force entered Uljongbu, 15 miles north of Seoul. These units are part of a powerful Anglo-American form- ation which is trying to relieve pressure on outnumbered allied forces clinging doggedly to their positions further east in face of unrelenting Communist attacks. Drizzling rain made the steep mountain slopes slippery slides, but the diversionary force moved north- wards without a halt. In the endangered central sector the situation remained "obscure," Eighth Army headquarters report- ed Chinese forces east of Chunchon, focal point of the Communist spring offensive, maintained their assaults on the right flank of the American 2nd Division and South Korean troops. Allied troops on this sector were entrenched in a new line to which they moved after the first fury of the Communist offensive had forced a gap last Thursday. ' Assault Slows But the Chinese attacks were not so intense ag they were before the 2nd Division, with French and Dutch troops attached, sealed the breach in their lines yesterday. One U.N. force of about 1,000 was swrounded in' the Changgongni area but eventually cut its way to safety with the help of a South Korean relief column. Reporting from the west cen- tral sector of the front yester- day, Canadian Press Corres- pondent Bill Boss said the Princess Patricias made their first move im almost three weeks. The Patricias left their defensive positions north of the Han River and moved in to hill positions several thousand yards northwest. Boss said the Patricias advanced unopposed, protecting the west flank of a unit whose troops gained 5000 yards without a shot being fired. Canadian Units Close The CP correspondent reported that the 25th Canadian Brigade ./|and the 2nd Battalion of the Pa- tricias were closer together than they have been since the Patriclas sailed for Korea last November. But ¢hey still have not yet been reunited under Brig. John Rocking ham, brigade commander, Boss said. Allied seizure of initiative in the west was expected to force the Chinese to alter their strategy, even |i allied action does not develop into more than a series of probing thrusts. Allied officers said there was little doubt the Chinese timetable had been set back, first by the hold- ing action of the American 2nd Division on the central front and secondly by the allies' bold tactics in the west. If the Chinese attack again toward Seoul within the next few days they must retake sev- eral miles of "buffer ground" seized in the last 36 hours by U.N. troops. They will have to use precious supplies, painstak- ingly gathered for the offensive, before the actual drive on Seoul begins, Allied officers say that the length of the Chinese offensive is governed more by problems of supply and transport than by casualties. The Communists continued to mass by the thousands today for a new assault at the heroic U.S. 2nd Division. The division was strung out across more than 20 miles after a brilliant tactical manoeuvre that closed a huge gap on its flank. A US, 8th Army briefing officer said that hole was "pretty well" plugged. But the Reds poured through another gap. U.N. bombers concentrated on the Second Division's sector in the war's biggest night attack on the front lines. B-29 Superforts and B-26 Invaders cut up the Reds with 1,000 fragmentation bombs Sunday night. The air force said 250 tons of bombs were pinpointed in the attack by a new radar technique. A big jet battle flared over northwestern Korea and pro- duced the world's first jet ace. Three Russian-type MIG-15 jets were reported shot down in flames, one probably shot down and five damaged. None of 28 American-F-8¢ Sabre jets which engaged 50 MIGS was reported hit. The jet ace is Capt. James Ja- bara of Wichita, Kas, The 326- year-old airman sent two MIGS down in flames to run his total to six, Five kills make an ace, 4 -- | Kingston, May 21 -- A brilliant student who graduated from Queen's University in 1915 at the age of 20, has been appointed prin- cipal and vice-chancellor. He is Dr. William Archibald Mackintosh, 56, the first Queen's graduate to hold the post of prin- cipal at the university. He will take over his new duties in September when Dr. R. C. Wallace, principal and vice-chancellor of Queen's since 1936, reaches the retiring age of 70. "I think I had better wait and settle down in the job before say- ing very much," commented Dr. Mackintosh when asked if he wish- ed to make a statement concerning his appointment. Widely recognized as a distin- guished educator, economist and administrator, Dr. Mackintosh has been sought by o#her universities but his heart is with Queen's. He has been with the university 39 years as student, Instructor and senior officer. Dr. Mackintosh was honored by the King for his services in the Second World War. He is a Ph.D. of Harvard, an LLD. of Manitoba University, a Fellow of the Royal Society of Canadas, and is dean of the faculty of arts and director of the school of commerce and ad- ministration. Born in Madoc, Ont., in 1895, he was the son of a ploneer Ontario educator, Inspector William Mack- intosh, and the youngest in a fam- ily of seven. He entered Queen's at the early age of 17 and graduated three years later with an M.A. In 1920 Dr. Mackintosh became assistant professor of economics at Queen's and advanced rapidly in his department. He has served successive federal governments on many important tasks and at the outbreak of war he became special assistant to the department of finance and from 1944 to 1948 he was director general of economic research. He was also head of various delegations includ- ing the Canadian technical delega- tion at the Bretton Woods confer- ence. He served as mediator during the Canadian railway strike of 1950, Left In Swamp (Continued from Page 1) | miles from North Bay, when they saw Lellava get into an argument with a woman over $3. They said he struck her and then he was knocked down and kicked and beaten for 15 minutes by two other men. Edmond Amond said the woman joined in the attack. "She kicked him and scratched him until his face was a mass of blood." David Brooks said the trio drag- ged Lellava off the road and into a swamp and then tried to drown him. "They kept shoving his head into the water and they had his feet tied together and weighed down with a rock." Young Amond hurried to bicycle to his father, Lawrence Amond. The elder Amond came to the scene with George Levesque and found Lellava, stripped of most of his clothing, his face smashed beyond recognition. "If we had been seconds later," said Levesque, "he'd have drowned." Amond went for help and while he was gone the woman returned and again attacked the helpless Lellava. She was stopped by Levesque, "Two men also came along," Levesque said, "but théy pretended they didn't know who the beaten man was. I suspected they must be the attackers, however, when I saw the one had no shirt on under his jacket. It had been ripped off." U.S. Gambling Czar Goes Before Court Hackensack N.J., May 21 (AP)-- Joe Adonis, labelled one of the sev- en czars of crime in the United States, goes on trial today on gamb- ling conspiracy charges. He and four of his aileged hire- lings were to answer New Jersey charges that they operated a $1,000,- 000 dice dynasty catering to exclu- sive clientele from nearby New York. If convicted, they could draw a maximum séntence of three years in prison and a $3,000 fine. PRODUCE :- Toronto, May 21 (CP)--Produce prices quoted on the spot market here today: Churning cream, No. 1 truck price, 63; delivered, 67. aS ny prints, first grade, 64- |ed to return from a fishing trip Taximan Convicted | 0f Careless Driving | Whitby cab driver, Fred Bowman, | Mary Street, was fined 25 and costs | or .ne month in jail when he] pleaded guilty to a careless driving | charge before Magistrate Frank S.| Ebbs here today. His driving license | was ordered suspended for six | months. { Police Chief Owen D, Friend told the court that Bowman was in- volved in a two-car collision at the intersection of King Street West and McMillan Drive last Friday night. Howard Newton, Newton- brook, was driving on King Street, Wes , when his car was in collision with the Bowman-driven taxi which had been going south on McMillan drive. Violent Deaths (Continued from Page 1) save the life of Jonn Morley who was struck by a car while cross- ing Exeter main street. In - Sarnia, seven-year-old Ray- mond Fex was crushed beneath the rear wheel of a city bus Saturday: Lloyd Lenlrowski, a New Cana- dian who three weeks ago came to Timagami, 66 miles north of North Bay, was drowned Sunday when a canoe upset when he and a com- panion were fishing. William Chard, 19, of Isling- ton, was drowned Sunday in the Credit River, three miles west of Cooksville. Companions who heard his cries for help ignored him because they thought he was joki Chester Pilkney of Southampton, Ont, was drowned when he fell from a launch into the Saugeen River. p Brenda Colligan, 2, Kingston, died Sunday of injuries -suffered Friday in a 40-foot fall from a fire escape to a cement floor. She was the youngest child of Mr. and Mrs. John C. Colligan. Mike Zwarycz, Polish displaced person employed by the Ontario- Minnesota Pulp and Paper Co., was drowned Sunday when his boat capsized in the Lake of the Woods. Clayton Poquette, 14, was drown- ed Sunday when he dove from a footbridge into the Scugog at Lind- say River and failed to come up. Seven persons died in accidents and drownings in Quebec during the week-end. Three were drowned at Lac St. Joseph, 30 miles north- west of Quebec City, when their canoe overturned on a lake. The dead, all residents of Que- bec, are: Maurice Marchand, Wellie Patry, and Raymond Four- nier, The body of Marcel] Charbonneau, 35, of Deschenes, Que. near Hull, was found floating in a creek at the Gatineau Gold Club Saturday. Lucien Brazeau, 7, of Hull, was drowned Saturday in four feet of water in nearby Brewery Creek, Two persons were killed in acci- dents in Montreal and district. Rog- er Riopelle was fatally injured early Sunday when the automobile he was driving went out of control and crashed into a ditch near St. Johns. Jean-Claude Viger, 6, died of a fractured skull after being struck by an automobile at nearby Repentigny Saturday night. Body of 25-year-old Jacques Brasseur was recovered Sunday from Brieres Lake, seven miles southeast of Rouyn, Que, Brasseur was reported missing after he fail- Saturday. 'Mystery' Fire (Continued from Page 1) wateh its progress and the fight that firemen were waging. Hits Busiést Time Officials of Lakeshore Mills said today that the fire could not have happened at a worse time. This, they said, was the very busiest time of their whole business year. The advent of spring brought increased sporting activity and, consequently, a greater demand for their products. They deplored not only the loss of the expensive machinery contain- ed in the plant but also the fact that they would be obliged, in many cases, to disappoint customers. They said that they would begin manu- facturing again just as soon as ad- equate premises could be located. Both companies were disturbed about the loss of valuable records kept in the building. Extent of insurance coverage was not known today, although both firms were at least partially cover- ed for fire. The alarm was turned in by Miss Marion Clark, 20, Chief Raines said today. He recalled that the last big fire in Port Perry was when a num- ber of stables owned by the Car- negie Lumber Company were burned down several years before the last war, At that time the whole busi- ness section of the village was threatened, Classified ads are sure fo pay -- Phone 35 with yours today NOTICE! As Wednesday afternoon is observed as a weekly half holiday . . . the stores in Oshawa will be CLOSED WED- NESDAY AFTERNOON and ALL DAY THURSDAY, MAY 24TH. This Does Not Apply to Grocery, Meat and Fruit Storey. Morley Wyman, General Chairman Retail Section Oshawa Chamber of Commerce Business Spe tig) J3 | By FORBES RHUDE Canadian Press Business Editor Some homey bits occasionally show through the matter-of-fact figures of company balance sheets. For instance, "Old Dobbin" him- self appears in the current annual report of Royal Oaks Dairy, Ltd. of Hamilton; and, comforting thought, he appears among "fixed assets," as follows: "Horses at estimated value--$2,400." . If you should happen to think that "Dobbin" is something less than a "fixed asset," you'll find his replacement amply provided for in an item called "reserves for de- preciation." In the same report, a second homey touch reaches right to the housewife. It appears under "cur- rent liabilities" and it is called: current --$21,723." That shows as a liability to the company because it still has to provide milk on tickets for which you have already paid; and, further, in case you don't return the bottle. These particular bits get into Royal Oak because of the nature of its business; but, in general, an- nual reports are in the process of a considerable evolution, if not quite a revolution. Many of them are published in larger and much more attractive form than formerly; and many are becoming more understandable. Even if the balance sheet and statement of profit and loss remain much the same, "Tip Top Tailors, Ltd. for in- stance, in its profit and loss state- ment this year, abandons that mis- leading term "earned surplus" -- misleading, that is, to the casual reader. For earned surplus Tip Top sub- stitutes "earnings rétained and used in the business." When a non-business man or woman reads that a company has an earned surplus of several mil- lions of dollars, he may think that the company has that much money stashed away somewhere. Actually, earned surplus ordinari- ly is figure which shows the total of profits which the company has not paid out to shareholders; but which it has retained to build up the business. It seldom exists in any great amount of cash -- but may take the form of new buildings, plant, or equipment. To take Tip Top again, the total of what it used to call its "earned surplus" was, at the end of 1949, $2,930,756, Then in 1950 it had a net profit | of $340,160. Out of this profit it paid $72,000 to its owners, or sharehold- ers, and added the rest to the earn- ed surplus to bring it to $3,198,916 -- only now it calls it by the more correct name of "earnings retain- ed and used in the business." Believe 500 Killed In Bengal Tornado Dacca, Pakistan, May 21 (Reu- ters) --Devastation wrought by the tornado which tore. through a re- mote area of Bengal May 12 was unparalleled in history, East Ben- gal's relief officer, Mafizuddin Ahmad, said today, Latest estimates said 500 persons may have died in the disaster. About 2,000 were reported injured. The tornado ripped a three-mile wide path of ruin through 25 miles of Faridpur district, obliterating more than 25 villages and smashing more than 3,000 houses and huts. Mafizuddin Ahméd returned to- day from a tour of the stricken area. London--(CP)--The ever-helpful post office was issued a handbook on "how to pack a kipper." It sug- gests a waterproof parcel with a strong covering. "Tickets and bottles outstanding | more effort is | made to explain what they mean. | Iran Leader Turns Down UK Proposal Tehran, Iran, May 21 -- (AP) -- Prime Minister Mohammed Mosso- degh has rejected a proposal by Britain to arbitrate the explosive dispute over nationalization of the wealthy Anglo-Iranian Oi] Com- pany. | A government spokesman also told parliament yesterday that Bri- tain and the United = States are pushing Iran closer to Russia and a Communist revolution by opposing oil nationalization. The speaker, National Front Dep- uty Hoosein Makki, raised the threat of a holy war if Britain uses force to resisi the loss of her big investment in the Abadan refinery and the nearby oil wells in Southern Iran. The government's letter to the oil company, while refusing to arbi- trate, called on the company to send representatives to plan the method | of taking over the Southern Iranian |installations. It was the first time |since Mossadegh's sudden rise to | power three weeks ago that he has {offered to even talk over the na- tionalization situation, The company, declaring expro- priation is illegal, had asked the government to apoint its arbitrator under terms of the 1933 concession agreement which provided all dis- putes be settled by an arbitration board. | LIVESTOCK :- Toronto Toronto, May 21--(CP) -- Early ¢ sales of weighty steers and year- lings were firm at the Ontarie stockyards today. Receipts: cattle, | 2,790. including 800 stockers; calves, 1 150; hogs, 190; shep and lambs, 80. Estimated holdover from Saturday was 600 cattle. Good weighty steers brought $34- | $35; one choice load $36; fed year- | lings $31-$33.50. Calves were steady at $37-$38 for | choice vealers; common to medium | $30-835. | Hog prices were not established. Good feed lot lambs sold at $37; few spring lambs $44-8$46. Buffalo | Buffalo, N.Y.,, May 21--(AP) -- | Cattle 300, total 900; steer and heif- er market not established. Bulk of good dairy type cows, 23.50-26.50; cutters, 21.50-24.00; canners, 16.00- 20.00; good dairy type heifers for slaughter, 26,000-28.00; common heifers 2250-2450; good weighty sausage bulls, 20.50-32.00; light- weight cutters, 25.50-27.00. Calves 450; good and choice handyweight calves 40.00-41.00; me- dium to good, 37.00-39.00; culls and strongweight bobs, 35.00-37.00; light bobs 25.00-34.00. Hogs 500, total 1,400; and good sows 17.00-19.00. Sheep and lambs market not established. GRAIN Je Winnipeg Winnipeg, May 21--(CP) -- Fur- ther selling sent most grain prices lower in moderately active initial trades today on the Winnipeg Grain Exchange. Some offerings were prompted by declines on United States markets. Commercial demand was modest, with indications of some export rye. Oats: May % lower 877A; July 1 lower 88%A; Oct. % lower 87%A. Barley: May, not open; July %- % lower 121%A; Oct. 7 lower 1.20, Rye: May 1 lower 2.02B; July 1 4 lower 2.013 A; Oct. 1 lower 1.88% A. Flax: May, not open; July unch 418A; Oct. unch 3.92!:B. Inspections: Winnipeg, May 21--(CP) -- In- spections: (two days) wheat this year 941; last 471; cars of contract 400; oats 104-86; barley 89-56; flax 9-1; rye 15-22; other grains 1-1; total 1159-637. TODDLERS' SETS Boys' & Girls' COATS UP TO 10 YEARS GREATLY REDUCED PRE-HOLIDAY INFANTS' COAT SETS Boys' & Girlss WOOL SUITS A GROUP OF DRESSES SALE STARTS 9 A. M. TOMORROW 17 BOND E. MEG WILSON TEENIE WEENIE siome