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~ The Oshawa Sines Published by Canadian Newspapers Limited, 86 King St. E., Oshawa, Ont. Thursday, July, 13, 1961 Page 6 Estate Tax Penalizes Widow's Pension Gift The first appeal uner thde Estate Tax Act which came into force in 1959 reveals the difficulties of writing a tax law that will 'block dodgers without penalizing the innocent -- or, indeed, imposing hardship on the deserving. It also reveals the need for some amend- ment of the Act. Ope section of the Act was aimed at gentlemen's agreements and unwritten undertakings to provide pensions free of tax and succession duties. But in practice it also penalizes purely compas- sionate grants. In the case referred to, an employer almost doubled a widow's pension, in recognition of her need as well as the many years of faithful ser- vice on the part of her husband. With great reluctance, the Tax Appeal Board found the increased annuity to be part of the husband's estate and therefore taxable. It will substantially increase the amount of tax she will have to pay. The case is reported, with comment, in the Canadian Succession Duties Reporter, a publication of CCH Canadian Limited. reporting authority on tax and business law. The widow's husband a large department store, the a department manager for died at a relatively young age after 22 years with the company. He left his widow and three children, two of whom were dependent. Shortly after his death, the store began to pay the widow a pension of $2200 a year. Then it decided to pay her an additional amount of $150 a month for an unstated period in order to assist her in bringing up her children. comments, the and valuing a complicated be- Here, the Reporter problem of assessing benefit of this sort is cause the benefit is of uncertain dura- tion and extend and is subject to the whim of the donor. There was no obli- gation on the part of the department store to make the disposition, but in spite of this the Tax Appeal Board considered that the supplementary amounts constituted "property disposed of . .. under a disposition made volun- tarily in recognition of the services of the deceased as an employee." In summing up the case, a member of the Board said, "Seldom, if ever, have I derived less satisfaction from writing reasons for judgment than in this ins- tance," and added that he very much doubted if Parliament had foreseen the implications of the particular section of the Act referred to. Parliament should take the hint and amend the Act. For Habitual Offenders Persistent criminal tendencies by an individual are recognized by Canadian for which life sentence law permits a the "habitual criminal." The suggestion has been the same principle be motorists guilty of persistent bad driving. "Why not?" a of editors have been asking. "Why not a law to impose a life-time driving ban on the habitual traffic offender? Why not a cumulative jail term for every convic- tion on a charge of driving 'without a licence, or while under suspension?" These questions are being asked more and more frequently. In a recent case, a jail term of three months and suspension of driving privi- leges for three years was imposed in the case of a man convicted for a third time of impaired driving. The driver had also a conviction for drunk driving, two made that applied to number for driving while his licence was under suspension, one for careless driving and another for failing to report an accident. It had been suggested that the law be strengthened by providing for confis- cation of any motor vehicle driven by an individual whose licence was under suspension. Our legislators have persis- tently sidestepped the enactment of sucn a penalty. Such a deterrent might appear to he "tough" law but better a tough law than the graves of innocent people in the cemeteries. Traffic statistics revealing in placing the blame for most have been most motor vehicle accidents on a minority of drivers. The great majority of drivers are given a clean bill of health. One of the best ways to make the highways driving safer is to impose lifetime bans on the habitual traffic offenders. Archdeacon"s Devil An English archdeacon"s experience in being chased by a thunderstorm does not seem to us to support beyond ques- tion of doubt his conclusion that there is no devil. Archdeacon M. T. Dunlop of Aston has testified that on his flatly denying the existence of His Santanic Majesty, he was chased by a thunder- storm but," he added triumphantly, "I was not struck." "So," he concluded, "if there is a devil, he is thoroughly in- efficient." The archdeacon contributed these remarks to a meeting of the bishops of the Convocation of Canterbury, who were discussing whether or not to bring the devil back into the Church ol Lng land's proposed new catechism. A view of the matter which we follow more closely was taken by the Arch- bishop of Canterbury, Dr. Geoffry Fisher. Observing that he could not agree with the archdeacon's conclusion that his not being struck was a mark of inefficiency, he declared: "Even to the devil one must allow a place for charity now and again." There are certain other objec- Fhe Oshawa Times 7. L. WILSON, Publisher and General Manages €. GWYN KINSEY, Editor The Oshawa Times combining The Oshaws Times (sstablished 1371) and the Whitby Gozetts ond Chronicls (established 1863), is published daily (Sundays and statutory holidays excepted) Members ef Canadian Daily Newspapers Publishers Associgtion: The Canadian Press Audit Bureau of Circulation and the Ontario Provincial Dailies Asso- ciation. The Canadian Press is exclusively entitied te the use for republication ef all iewa despatched in the poper credited to it or to The Amocioted Press or Reuters, and also the local news published therein. All rights of special despatches are also reserved Offices: Thomson Building, 423 University Avenue Terents, Ontario; 640 Cothcart Street, Montreal, PQ SUBSCRIPTION RATES Delivered by carriers In Oshawa, Whitby, Ajex, Pickering, Bowmanville Brooklin, |ort Perry, Prince Albert, Maple Grove, Hampton Frenchman's Bay, Liverpos!, Taunton, Tyrone, Dunbarton, Enniskillen, Orono Leskard, Brougham, Burketon, Claremont, Columbus, Gresnwood, Kinsale, Raglan Blackstock Manchester Pontypool and Newcastle, not over 45¢ par week. By mall (in province of Ontario) outside carriers delivery oreos 12.00; elsewhere 15.00 per yeor Circulation for the issue of March 30, 1961 17,363 tions also which might be raised to the archdeacon's point of view. It is proverbial to speak of being as unpredictable as the devil, or as un- workmanlike, or to refer to other characteristies which led to farbearance from the walloping could well have of Archdeacon Dunlop. The fact that chased by a thunderstorm at all is of course food for thought, and not to be brush-casually aside, the St. Louis Post- Dispatch suggests. Not many get chased by thunderstorms, or even light showers; when it happens, it is appropriate cause fo 1 Shakes speaks of as "our special wonder." But not the archdeacon was people short of any other question, it is demonstrated that the thunderstorm, though it may have been storming like the devil, actually was the devil -- or that it was not. The whole business of the revision of the Church of England catechism still 'remains, as far as we can see, very largely in the status deacon Dunlop. quo ante Arch- Other Editor's Views GIFTED MAN (Brantford Expositor) It is widely and sincerely regretted that illness has caused Dr. G. P. Gil- mour to resign the presidency of Me- Master University(. A fine scholar and an able administrator -- a desirable but not too common combination of gifts he can be credited with much of the recent growth of our neighboring seat of higher education. Bible Thought Prove all things, hold fast that which is good. -- I. Thessalonians 2:15. No matter formula of how reasonable some life sounds, it is worthless if it does not work out happily and suc- cessfully in life. Our faith has up for two or three thousand years. We should hold fast to it till something else haz stood the test of human experience. stood QUEEN'S PARK THE JUGGLER Energy Minister Pedals To Work By DON O'HEARN TORONTO -- Have you read about Mr. Macaulay's bicycle? The young minister of energy has started peddling to work. He rides the few miles from his Rosedale home on the two- wheeler, which he parks ouiside the east entrance alongside the limousines of the other minis- ters A show-off"? No, Mr. Macaulay is a pure don't-give-a-damn individualist If he thinks something is right he doesn't care what public opinion might be. (He is riding the bicycle for exercise.) Years ago, for instance, he used to drive a convertible At the time he was on a fresh air kick. So he kept the top of the car down all winter To handle the snow he carried a broom in the car NEW BOOKLET ISSUED There's a new booklel on parks The fario 1961 and forests Provincial Parks of On published by lands lists every highway park in the province. This in- cludes the small recreation areas as well as the big wilder- ness parks It gives the facilities in each, toilets, picnic tables, camping, ete... as well as general infor- mation It is a handy size for the glove An interesting note from On- tario Hydro News. The Commission's official or- gan announces that a new study is being undertaken on house heating by electricity. This is a comment: "It is important fo learn something of the effect of this load on the wholesale cost of power." There must be agreement with that But why wasn't this learned before Hydro began mass pro- motion of electricity for heat- ing To date the Commission has never given sound reasoning to show that use for heating is eco- nomic lacking this--and with indica- tions that it jumped in before it knew itself whether it was or not--one must assume the prin cipal reason for the promotion was jealousy of gas. FIGHT 'EMOTIONAL' And one must shudder at the prospect of a huge public cor poration such as Hydro getting into emotional fights. Its resources are too big and its advantages, including fax exemptions and lower borrowing rages, are too strong This - heating business started before Ross Strike be- came chairman Perhans he didn't though he probably did compartment and you can get a free copy from the department of lands and forests, Parliament Buildings, Toronto REPORT FROM U.K. agree-- Ruling On Mops Sparks Argument By M. McINTYRE HOOD Special London (Eng.) Correspondent To The Oshawa Times LONDON -- A court case, in which a High Court judge has ordered that plastic mops which were being sold by a cut-price store for $2.65 must not be sold in future for less than $4.20, has aroused considerable criticism and controversy. The case in- volved the rights of manufac- turers to fix retail prices for their goods, and to insist that they must not be sold for less than the fixed prices. Yet the proprietor of the cut-price store told the court he was perfectly satisfied with the amount of profit he made when he sold the maps for $2.59 The action was brought by the By Prestige Group of Holborn, Lon- p don, and after hearing the evi- dence in the case, Mr. Justice Cross granted that company an injunction to stop the cut-price store selling Prestige goods under the list price BIG PROFIT The store chief, Leonard Rose, after the injunction had been granted, said "We bought these mops from the wholesalers at $2.30. If we had sold them at $4.20 that would have been a profit of 82 per cent. At the store we sell over 2.000 types of foodstuffs, refrigerators, washing ma- chine television shoes, clothing and domestic hardware, There are about 5,000 lines al- together. We still make a profit. And we pay our employees 25 per cent more than the normal rate Mr. Rose i which allows manufacturers to fix the prices at which their goods shall be sold {o the public He added It is po cut the cost of their In the court hearing, John Whitford, testifying on behalf of bi P tig said hard. ship was created for retailers operating at the price fixed by the manufacturers if others were allowed to sell under it But Geoffrey Dearbergh, for the store firm, Associated and INSIDE YOU Heat Or Cold Which Is It? BURTON H. FERN, The first doctor advised ice packs for that bruise, and now the second suggests hot! Who's right? Both! Like cigarettes, good ment is sometimes cool, times hot. Strain-. sprains and bruises rip open some blood vessels and weaken others. As blood gushes out the tear, the injury shows up in living black and blue, Like a forceful shower, colorless fluid pours through weakened vessel walls The injury swells for about a day, until most breaks are re inforced and well on the mend Then, fluid and blood have to travel in the opposite direction to shrink the swelling. Gradual over several days, bloody liquid trickles back info blood vessels and the swelling empties like a tire with as slow leak. The smaller the swelling, the faster it melts FREEZING NUMBS PAIN Ice packs tense vessels until hardly any blood can flow. And with less fiow. cold-blooded in juries hardly swell the first day The freezing temperature also Board of Trads on this point." numhs the pain. Later, extra oC rnun treat. some- sets g the law sible for evervone to products We ing evidence tn the hv at least five per cent hall be giv M.D. BYGONE DAYS 30 YEARS AGO Past District Governor Char- les Buchanan of Toronto paid an official visit to the Oshawa Rotary Club and in an inspir- ing address stressed the value of fellowship in Rotary. Work was being rushed on the subway under the CNR tracks at Simcoe street Ontario and Durham County farmers were strongly urged to go in for the growing of tobac- co. Oshawa Seniors defeated Tweed in a scheduled Eastern Ontario Tennis fixture 6 to 1, thereby taking possession of first place in the league stand ing Local Orangemen and mem- bers of the ladies' Jodges turn- ed out in full force when about 250 members of different Or- ders held a church parade and attended church service at Ling Street United Church, conduct- ed by Rev. C. E. Cragg. The congregation of Street United Church their pastor, Dr. W. P. Fletcher and Mrs. Fletcher with an ad dress and presentation, on leaving the church for Odessa, Ont, Centre honored Official notice was received that construction work will start soon oh the extension of Oshawa harbor. A large number of young peo ple from the United Churches of Oshawa, attended the annual United Church Missionary Sum- mer School at the Ontario La- dies' College, Whithy All fire boxes in the city were resplendent in-a new coal of red paint, and the poles on which they are placed had a wide band of new red paint. Independent Merchandisers, of Leeds, submitted that the price of $4.20 for the mop was absurd. The manufacturers would never be able to control it he said Two other shops in leeds had also sold the mops under that price. The judge, in granting the in- junction, said Prestige had to try to enforce the restriction, feel they were ill-used and Pres- tige's good-will would suffer. blood flow can speed the return trip Now you need hot soaks tn relax and open blood vessels Epsom salts are optional. They don't hurt, but they don't help, either. Moist heat penetrates best For continuous hot soaks, stretch a wel towel over the injury and cover with a dry one, Your electric heating pad can warm the moisture through the dry towel, HEAT RELAXES MUSCLES Heat also relaxes muscle spasm which usually surrounds sprains and strains. And spasm generates more pain than the injury itself You can see why ice packs are best the first day and hot packs help later. Occasionally you'll have to break this rule Take the patient who com plained that his specialist's hot packs hadn't helped, while the ice packs his maid suggested worked like magic The specialist puzzled a ment, looked down h replied "That's funny. Mj me hot packs!" mn nose and maid tells OTTAWA REPORT Macnaughton Heads Useful Committee By PATRICE NICHOLSON One of the most competent and widely-liked members of our House of Commons is Alan Mac- naughton, the native of Napanee Ont., who has made his name as a lawyer - businessman in Montreal. A former Crown pros- ecutor, the 57-year-old Liberal has sat in our Parliament for 12 vears. He was widely tipped for a cabinet post some years ago, but the then prime minister, Mr. St. Laurent, went outside parlia- ment and brought in a member of the Quebec legislature over his head. PARAGRAPHICAL WISDOM 1t is gradually agreed that there are many things worse than death, and there are times when one almost wonders if being alive isn't one of them. If there is life only on earth, the wasted remainder of gal- axies and far-flung universes is estimated to comprise 99.999,999- 999.999 per cent of the.whole. There are many indications that the free world isn't nearly so good at snooping as Russia is One reason there are so many juvenile delinquents is that the ones caught violating the law are slapped on the wrists lightly instead of being vigorously kick- ed in the pants. The Lenin peace prize has been awarded to Castro -- a peaceable fellow who would never think of having scores of people shot without first trump- ing up some sort of excuse for doing so. A weak brain and a little edu- cation form an incompatible mixture that causes pronounced swelling of the head. Alan Macnaughton deserves plaudits for' showing a patriot: ism which is deplorably rare. Having taken full advantage of the opportunities open in Canada to set himself up economically and enjoy the good life, he now dedicates his ability and much time to the service of his fellow- Canadians in Parliament, at con- siderable financial sacrifice to himself. As a back-bench member of the Opposition, he makes rare but constructive contributions to debate. But in a less publicized field, he has achieved immense stature and shown worthwhile results. WORK IMPORTANT Alan Macnaughton this session has, even more than in recent sessions, shown himself the most conscientious and the most suc- cessful chairman of committee of the House of Commons. He is chairman of the standing com- mittee on public accounts. The purpose of this committee, as Liberal Leader Pearson told the House, is "to ensure that money is spent as parliament intended it to be spent, namely with due economy and with pro- priety."" To this end, this com- mittee was substantially remod- elled by Prime Minister Diefen- baker. At the opening of his admin- istration, Mr. Diefenbaker de- plored that hitherto this com- mittee had been unable to ex- amine any matter except those desired by the majority in the House. In other words, any ex- penditures possibly associated with lack of economy and with impropriety--such as, perhaps, graft or patronage--could be and were swept under the carpet by the preponderant voting weight of the government majority. This unsatisfactory state of-af- fairs was ended by Mr. Diefen- baker, who thus voluntarily dis- pensed with the cloak of eon- cealment which previous govern- ments had held ready to protect themselves. * TEETH GIVEN, NOW USED "I am now asking that this .! committee be made effective," : Mr. Diefenbaker, as a new prime minister, told the House. "I want to see that an effective committee is formed, not just a body set up for decorative pur- poses. We intend that a member of Her Majesty's loyal Opposi- tion be chairman of that com- mittee, in order to ensure its ef- fectiveness." Alan Macnaughton was the member of the loyal Opposition selected as chairman; his latest report shows how effective he has made that committee-in ful- filment of Mr. Diefenbaker's wish. Working closely with our new auditor-general, Maxwell Hen" derson Mr. Macnaughton steered his committee through the more significant items of the most thorough and longest audit of our public accounts. Fighting even against opposition from the Conservative government's fi- nancial spokesman Richard Bell MP, Liberal Macnaughton en- sured that his committee fully used the teeth given it by Prime Minister Diefenbaker. He hit at extravagance in the spending by our national defence department; he expressed criti- cism of the free-wheeling activ- ities of Crown corporations; he pointed an accusing finger at specified malpractices associ- ated with our sadly depleted un- employment insurance fund and he waved a red flag of warning over the huge and costly variety of government subsidies. There is much meat for digestion, and the means to future tax-savings, in this praiseworthy committee's work. EXPERIMENT PAYS VANCOUVER (CP) -- Expr- imental homework periods in school in the evenings, for high school students unable to study in quiet at home, have proved valuable and will be recom- mended again next term. R. K. Camron, principal of King George high school, said about 100 students in grades IX to XII attended. SUNNIBILT Pay as you Play! 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