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"These are three income assessment app:als which came sefore me at Kirkâ€" land Lake, Township of Tetk, A. G. Slagkt, KC., repres.::ing the appelâ€" Jants and L. A. Lillico Esq., barrister, the respondent. ‘"The appeal in each case is from the amount of income asssssment levied against each said mining company by the Municipality of the Township of Teck for the year 1935, the amount of Follow in detail The town of yet been calle present julgme that the chane tional taxes do The Township yet progressed ures for shown i: livered | the appt cess profit 0: above this a be levied. this latter céent. or tw The amoun available tc be consider;s one and «¢ cess profi ht WOult tario‘s N Tisdale ; "a lflri Judgement Announced _ F9 Mines Assessment Cases ~= Full Text of Judgment in Case of Appeals of Teck Townâ€" ship Mines. Should Be of Special Interest to Timmins and Tisdale, Where Mines Have Also Appealed Head Office: Schumacher Phone 708 FELDMAN TIMBER CO., LTD. PAGE s1tx A 1J Barrett‘s, with a wide variety of colours and styles, have a roofing for every type of building. They are Aall staunchly weatherâ€"tight, will neiâ€" ther rot nmor rust and never need painting. The cost is low too. Barrett Shingles are easily applied too, they come in strips and can be nailed right over your old roof. Think of the added warmth that this new blanket of roofing will give. It acts as an insulator, greatly reducing your fuel costs,. Moreover, it makes your home safe from flying sparks and embers. 1M by and Have a livable Home 16 immins, ¥»nshin of t} REâ€"ROOF NOW! Be prepared for the fall rains, the cold winter and the penetrating spring thaw. mir fo% app Havw Isane NiInes aFC ; esiabiishing a special income tax such i: igment as deâ€"| for the municipality | the Act w ward, following | "In August 1934, the Council of The: nual prof CS. Township of Teck took advantage of| amount 1 s‘ case has not j this amendment and passed Byâ€"law No. | municipal in view of the| 799 providing for the making out of a| profits of freely admitted | special income tax roll embracing all| which at tting the addiâ€"|income tax payers in the municipality| 000, then k at all bright.| angq including the said three mining | such excs le case has nOt| companies. The amount of the income the munic ppeal stage. assessm®°nt of each company was placed ' time since ayward‘s rulin€) / on said roil in the amount above set out | sessment . | and a notice was sent to each by the charged 2 )me assessment | township assessor. An appeal from the | of the exc Pre me at Kirkâ€" | said assessment was taken by each | mines anc f Teck, A. G.| company to the court of revision, which | it to do. M ing the appelâ€"| court dismisssd the appeals and con-!argUEd th Esq., barrister,| firmed the assessments. From the deâ€"| by the Act cisitn of the court of revision the preâ€" a byâ€"law s case is from |sent appeals are taken. | for the ye sessment levied, "As I intimated at the hearing of the Counc 1g company by | these appeals, I doubt very much that| was open e Township of | this amendment to the Assessment Act such ratin the amount of | (section 120 a) was intended to applyftation to ‘ome in, let us show you the complete Barrett line. 10,000 mine e nas no w of th the addi ill bright e has no: stage. cent made and * Cites "By an amet ment Act R.S.0O0 1934 and being new section, 12 Al Before Winter Comes Lake Shore Wflcht- Harg income assessmen mining company being xC 33 is 1€ JA 11 A ( isessment A Amendment iment to t 1927. cap. 2: may pa il incom ns 1J Mill Office>Timmins, Phone 709 1€ Al charged 2% of the excess mines and th it to do. Mr. I argued that t by the Act frc Disouseos Obijections 11 ment ntum mine 1A n«ée . 4Ip .â€"â€" to â€" an $35,000 to the se the annual ine was liable ied and fixed n 40 of the 16 C ap Unse 0 of the t be inâ€" had been h of the ‘ amount fixed by THE PORCUPINE ADVANCE, TIMMINS oNTARtO 1€ e anâ€" to an 11 A Y for 11 enA T Appeal Is Allowed "While the wording of sub section 9 of section 40 to the Assessment Act is somewhat different from that used on section 13 of the Mining Tax Act, I am of the opinion that the intention and meaning is the same. That a mine payâ€" ing an annual tax on its profits to the province under the Mining Tax Act cannot be taxed on those profits by the municipality in which it is situate, more than 1‘% per centum of the anâ€" nual profits of the mine unless such annual profits exceeq amount which at 1‘ per centum yield $35,000 to the municipality (this amount being $2,â€" "A review of the several amendments to the Mining Tax Act and the Assessâ€" ment Act, shows the close inter relaâ€" tion of these two acts as regards the taxation by a municipality of income derived from mines, an amendment to the Mining Tax Act being reflected in a corresponding amendment to the Assessment Act. 3y such mine from its annual profits referreq to in sub section 1, are therein set The deduction of the income tax payable by a mine to a municipaliâ€" ty, is however, not included in the deâ€" ductions mentioned in these two sub sections but is mads the subject of a special secticn, 13, sub section 1 of which reads as follows: (1) Where a person liable for payment of a tax under section 4 in respect of a ming is also during any year in which such tax is payable, liable for any paying to the municipality or municipalities in which such mine is situate, a tax upon income derived from such mine, he shall be cnâ€" titled to deduct from the amount of the tax payable under said section 4, the amount of such municipal income tax to the extent of an amount equal to one and oneâ€"half per centum of the annual profits upon which the tax payâ€" able under section 4 is based until a sum is reacheq which at the said rate of one and oneâ€"half per centum will yield $35,000 and on the amount of such income in excess of a sum yielding at the said rate of $35,000 he shall be enâ€" titled to deduct an amount equal to one per centum of the remainder of'l the total annual profits subject to ta:-:l under this Act and provided further,| that notice of the amount and proof of | the liability for and payment of such municipal income tax is furnished to the mine assessor at such time and in such manntr as he may require. n hn w22 22 4 "The extent‘ to which and the limit put upon a municipality in taxing the‘ income of such a mine, is prescribed by | sub section 9 of said section 40 which reads as follows: (9) 'Notwithstandingi anything in this section contained, the ; income tax payable to any municipality | upon a mine or mining work liable to taxation under section 4 of the Mining' Tax Act, shall not exceed one and oneâ€"| half per centum of the annual profits! of the mine or mining work upon which | the tax payable under said section 4 is based unless the amount of such an-l nual profits exceeds a sum which will yield $35,000 in respect of such income tax when an additiona: one per centumi of such excess annual profits shall be payable to the municipality.‘ What Act Says : "Section 4, sub section 1 of the Minâ€" ing Tax Act reads as follows: (1) ‘Every mine in Ontario, the annual profits of which exceed $10,000, shall be liable for : and the owner, manager, holder, tenant, occupier and operator of the same shall pay an annual tax as follows: Sub sec-l | tion (a) and (b) set out the per centage rates such mine shall pay. Sub section | 3 and 4 provide the manner in which | this annual tax shall be ascertained and the deductions which may be made ‘"‘The right of a municipality to asâ€" sess for income, a mine situate within the municipality, is given by sub section 6 of section 40 of the Assessment Act RK.S.O. (1927) Cap. 238. has given me serious consideration in view not only of the large amounts inâ€" volved but of the fact ‘that under sub section 8 of section 8 of the Assessâ€" ment Amendment Act, there is no apâ€" peal from my decision. 4 CI 44 LCreOrge V, Uap. i and being ‘The Assessment Amendment Act‘ which reads as follows: (8) A perâ€" son whose name is entered in the speâ€" cial roll of taxable income, shall not be entitled to notice of such entry but upon receipt from the collector of deâ€" mand for payment of the said rate upon the amount for which he is taxâ€" able according to the said roll, shall have in respect thereto the right, of appeal provided in this Act in the case of assessments etc. ‘"These appeals are not against a rating byâ€"law but against .the rate upon the amount for which each mine is taxable according to said roll‘ and an appsal lies. "As to the proper meaning to be givâ€" en to the wording of sub section 9 of section 40 of the Assessment Act, this has given me serious consideration in view not only of the large amounts inâ€" volved but of the fact ‘thatrt under able hay app case nin ib AT section 9 of section 40 of the Asâ€" nent Act permitted the municipaâ€" to charge 2‘4 per centum of the its of each mins in excess of $2,â€" 33.33 as had been done this year. Questions at Issue wo questions arise for determinaâ€" and, 2nd, What it the proper ing of sub5 section 9 of section 40 e Assessment Act as regards the of the municipality to assess these _for income. to the first, the right of appeal irly indicated in sub section 8 of n of 24 George V, Cap. 1 and Fernand Ramseyer Expert Swiss Watchmaker 76‘ THIRD AVE. to any make of mines aA What it | __*‘Mr. Marston told the meeting that he intended to proceed at once with .the organization of the new company and that it was proposed to spend apâ€" proximately $10,000 on development beâ€" fore a public offering of the stock was made. The necessary funds for this work were available, he said. A group of adjoining claims was to be taken over by the new company and negoâ€" tiations were preceeding for a third group. Replying to a question, Mr. Marston stated that not more than 1,200,000 shares would be issued for all properties, which would leave a miniâ€" Imum of 1,800,000 treasury shares. "Shareholders of Porcupine Gold Reef Mining Co., Ltd., at a special genâ€" l eral meeting last Thursday gave approâ€" | val to a proposal to dispose of the comâ€" pany‘s property. The purchaser, Thomâ€" as Marston, is to pay $2,000 in cash and 450,000 shares in a new 3,000,000â€"share company to be formed. This consideraâ€" tion is said to be sufficient to pay off Porcupine Gold Reetf‘s indebtedness and | to permit a share exchange on the basis of three new for each 20 old shares outâ€" standing. "The Porcupine Goid Reef ground adjoins the Hughes Porcupine on the north and is a short distance west of the Pamour property. "On receipt of the new shares the charter of Porcupine Gold Reef Mining Co. is to be surrendered, it was stated. While the new shares cannot be disâ€" tributed until released by the Ontario Securities Commissioner it will be posâ€" sible to issue some form of interim cerâ€" tificate. in which event, the muniâ€" ,cmahty may make a further charge of | one per centum of the profits above ‘said amount. In my opinion if it had been the intention that a municipality should have the right to charge 2% pm centum of the excess annual profits of a mine, as the municipality this year seeks to do, sub section 9 of section 40 | would have clearly so expressed. If the | municipality may charge this 2% per centum of such annual profits, then a mine would be paying comsiderably more as an income tax than it could in |turn deduct from the amount payable 'by it under section 4 of the Mining ‘Tax Act and that in my opinion is not the intention of said sub section 9 nor \ the propser interpretation to be giverx1 | the wording of it. "The appeal in each case will have to be allowed." In a recent issue of The Advance refâ€" erence was made to the calling of a mecting of the shareholders of Porcuâ€" pine Gold Reef Mining Co. to dispose of the company‘s property and arrange for the surrender of the charter, a new company being formed with the purâ€" pose of developing the property. In its issue last week The Northern Miner made the following refsrence to the meeting of the shareholders of Porcuâ€" pine Gold Reef:â€" Shareholders Approve Sale Of the Porcupine Gold Reef The George Taylor Hardware Ltd. Phones 300â€"301 PAINT NOW ! !! TAYLOR‘S WEEKLY SPECIALS .. V gallon Quart ....; T int :;;.;:. MULTILUSE Enamel! 100% PURE, WHITE Martinâ€"Senour Paint This is the time to prepare your home for winter. Protect the outâ€" side surface against the ravages of severe weather. «Make the inâ€" terior a happy cheery place to live. Paint now with these fine Marâ€" tinâ€"Senour Paints. Martin â€" Senour * $6.00 $3.15 $1.70 $1.00 Head Officeâ€"New Liskeard, Ontario Branch Stores and Warehouses at Cobalt, New Liskeard, Swastika Kirkland Lake, Cochrane, Timmins, Ont., Rouyn, Que. New Low Prices on Gallon :... V gallon Quart Pint . 100 % Pure Paints NEUâ€"TONE Flat Paint Word from Toronto is to the effect that wholesale examination of old age pension cases has been commenced by the Ontario Dept. of Public Welfare with a view to eliminating fraud whenâ€" ever it is discovered. The announceâ€" ment was made by Hon. Dr. Croll in mentioning the prosecution of Phillips W. H. Phillips, formerly of Thornâ€" loe, who now is waiting trial on a charge of arson, has still other charges to face in connection with falleged fraud in securing old age pension for himself. Phillips, who is 71 years of ige, was arrested early in August folâ€" icwing a fire marshal‘s investigation of che burning of a store said to be owned Jy Phillips at Thornloe. In the course f the enquiry it is alleged that it was dlisclosed that a week before applying {or the old age pension last year, Philâ€" 1ps withdrew $1,051 from his bank acâ€" count in New Liskeard. It is claimed Jhat he madg no mention of these asâ€" sets nor of his qwnership of the store when he made his application for an old age pension. The pension was grantâ€" d by the pension authorities on the statements made by him and apparâ€" antly confirmed by others, As a result of the fire and the securing of the old age pension, Phillips now faces tharges of arson, perjury and false pretences, Say Former Thornloe Man Deceived Pension Board Milk, Tall size, 3 ting LOr..:.:....................... Sardines, 5 tins ..........................,. Clams 2 tins for :: y is Egpgs (C.â€"grade); 2 dozen ... boda Bisciiits, 5 1bDs;. . it Sweet Mixed Biscuits, b Ibs. ..;................ Fresh Lemons, nice large Sunkist dozen 10 barsâ€"Sqap se Lyle‘s Golden Syrup, per tin ....:.............: Pancake Flour, selfâ€"rising, 2 pkgs.......... Buckwheat Flour, selfâ€"rising, 1 pkg. ....... Jam, Tipâ€"Top, 82 0z........... ... Mother‘s Cocoa, 1 1b. 4N Mother‘s Cocoa; 2 Ib; tin Roast Bectf, 5 ib Stew Becf, 3 FKound Steak,; 3 Ibs. Corned Beef (it‘s real good), 3 lbs. ....... Peamealed Bacon, per Ib. ........................ Turnips, â€"per bag ............%..................... 110 Pine Street South JACKPINE and BIRCH WOOD FOR SALE while the weather is fine Quart ay Day Specials â€" Gallon ... V» gallon Quart ... Pint .:. ROGER ONE HOUR Enamel all sizes for every use $5.00 $2.60 $1.40 Peterborough special place of honour in the Canadian Hall of Fame should be reserved for the good citizen of Leaside who surprised the council of that Toronto suburb the othâ€" er gqay by sending a cheque for $151.59, to cover the amount of relief received by himself and his family. Sudbury Star:â€"After all, it should be possible to be as thankful on â€" a Thursday as on a Monday. Ion the charge in connection with the old age pension. The new plans of hanâ€" _dling old age pensions in this province have not stopped frauds or alleged frauds, the Phillips case being one unâ€" der the new From knowâ€" ledge of old age pension applications in the North, however, The Advance is inclined to believe there are comparaâ€" tively few fraudulent cases, at least up this way. It seems almost impossible to prevent the occasional case if apâ€" plicants are ready to perjure themselves but knowledge of the cases leads to the belief that only a small proportion of the old people try to take any advanâ€" tage of law. Indeed, in some of the cases where apparent fraud sesms evident, it sometimes happens that misâ€" understanding is the cause of the trouâ€" ble. Old people do not always underâ€" stand and due allowance should be made for this. SDb¢ MONDA Y Gallon ... Â¥ gallon Quart ... T int..;... MARBLEâ€"ITE FINE FLOOR Varnish Telephone 130 Pint Timmins $5.5C $3.00 $1.60 .28¢ .29¢ .20¢ Ade .dD0¢ b5¢ .29¢ 27¢ .3D¢C 330C 29¢ 19¢ 37¢ 59¢ 29¢ 59¢ 33¢ 29¢ 90¢