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Mr. and Mrs. W. Mair left Saturcay to spend a vacation at Temagami. evenins. Mr. and Mrs. C. Goode and baby leit on Friday for two weeks‘ vacation in Toronto. Mr. and Mrs. S. J. Kitchen and sons are spending their vacation at Wawaiâ€" tin Palls. Mrs. Klochkoff and son, John, who have been visting at the home of Mr. and Mrs, Walter Smook, left for their home in Toronto on Tuesday. Mrs. 8. Hancock, of Hoyle, spent the weekâ€"end visiting her daughters in town. 2®s at Mrs. Eyolfson, of Kipling, who has been visiting her daughters, lefft on Wednesday for her home. Mrs. Buckâ€" Eastern Star of Timmins honour on of their m Campsell An:us, who is i« to resi‘> in North Bay. was spert playing bridg>: were awarded to Mrs. Gre Mrs. White, secand:; Mrs.. was spert playing bridgso. The prizes were awarded to Mrs. Gresnedge, first; Mrs. White, s»cond; Mrs. Angus, third; and Mrs. McGhie, door prize. On beâ€" bhalf of the memkers, Mrs. Angus was presem‘ed with a handsocme leather hand bag, as a token from the Chapter. Refrechm:nts wore served by the hostâ€" Mr. Frank Warne left on Friday L join his wife and visit his parents in Untionville, Mrs. Charles Brown left Thursday to visit her mother in Windsor. On Wednesday ewâ€"ning Mrs. Roy Heath entertained the officers and Past Matron:s of the Aroutus Chapter of Eastern Star of Timmins, and also to honour on> of their members, Mrs. Campsell Anzus, who is leaving shortly to in North Bay. The evening Mr. and Mrs. W. Small left Tuesday for a few weeks‘ visit in Fort Stewart ainxl New Carlow. Miss D. Smith, of Toronto, is visitâ€" ing at the home of Mrs. C. Swanson. Mr. G. Armstrongs and daughter, Bessie, left Sunday to visit at their homw»> in Birdsall. Mr. J. Ladouceur, who has been a patient n a Torcento hospital, returned home on Friday morning. Mr. Frank Warne left on Friday to join his wife and visit his parents in Mr. E. Dunston left Friday for three | travelling in a green ensemble and months‘ vacation in the British Isles | brown accessories. Upon their return and will attend the annual cricket finâ€" | Mr. and Mrs. Roach will reside in als held in London. South Porcupine. Messrs Jim Dillon and Dick Smith,| Mr. B. Finlay, of Quebec, was in town of Toronto, wore guests of Miss Nora |last week for the Robertsonâ€"Bugera Dillon, last week. wedding. Mr. and Mrs. M. left Saturday for ; waki and Huntsvill 'Mr. and Mrs. W. Douglas, and Mr’ and Mrs. R. Douglas spent the week-l end visiting in Kirkland Lake. 1 Mrs. W. Webber and son, Don, left Tuesday for a vacation in New Lisâ€" keard and Copper Cliff. The Child Welfare Clinic will be held in the public school on Friday afterâ€" ncoon, August 19th, from three to five o‘eclock. Mrs. E. Angrignon accompanied her husband back to Belletere Mine, Que. Mrs. C. +«£ visiting MJ1 Ottawa. Bornâ€"Thursday, August l1th, to Mr. and Mrs. L. Kennedy, 78% First aveâ€" nugeâ€"A son. Mr. Ranzon Armstong and Neil Macâ€" Millan, of Toronto, were guests of their uncle, Gerald Armstrong, last werk. Ranson Armstrong had worked here nearly twenty years ago with T K; Dunn, and was amaz=d at the way the town has grown. Bornâ€"Sunday, August to Mr. and Mrs. Frank Lyonsâ€"a daughter. Mr. N. Kennedy, who has bsen visitâ€" ing in N:w Carlow arfd Picton for the past two months, arrived hom>» Friday. Mr. and Mrs. H. Douglas and family left last week for a vacationâ€"in Arnprior and Ottawa. Schumacker, Aug. 17, 18838â€"(Speciad to The Advance) â€"Mrs. Z. Fournier and daughter, Pauline, left on Thiursday for Toronto. Bornâ€"Sunday, August 7th, to Mr. and Mrs. Frank Lyonsâ€"a daughter. Social and Other Schumacher Events Mrs. Campbell Angus Honâ€" oured. Other Schumacher News. s t m w r c o e 5e Mascioli T heatre, Schumacher FKIDAY and SATURDAY, AUGUST #26th and %%th "DEAD END KIDS" HUMPMREY BOGART and GALE PAGE in Stevenson and children are rs, Stevenson‘s parents in WEDNESDAY and THUERSDAY, AUGUST 24th and *5th DANIEL DARRIEUX and DOUGLAS FAIRBANKS Jr. in PLLUS: "ALI BABA and 40 THIEVES" (Popeye Cartoon) FRKIDAY AND sATURDAY, AVGUST 19th and 20th VICTOR MeLAGLEN AKND LOUISE HONVICK IN MONDAY and TUESDAY, AUGUST *2nd and %rd MIDNICGHT sSHOW, sSUNDAY, AUGUST 21st JANE WITHMER® and THOMAS BECK in FATHERS" ADDED: COLOURED CARTOON AND nAndseme i from the Chapter. served by the hostâ€" a wry enjoyable Capless and family vacation at Maniâ€" "BATTLE OF BROADW AY" ALMC(): POPEYE CARTOON deâ€" f corsage of pansies, Mr. Sam Roach, unâ€" f brother of the groom, acted as best _all}man. After the ceremony a wedding riem | breakfast and reception were held at ; the home of the bride‘s parents, 112 Mr.|Fourth avenue, where the mother of ‘ekâ€" | the bride received the guests wearing !a navy blue sheer dress and blw> acgosâ€" left |sories and corsage of roses. She was Lisâ€" |assisted by Mrs. Roach, mother of the groom, wearing a flowered sheer dress alq | aAnd matching accessories and wore a tap. | corsags> of roses. Later the young five |couple left by motor for three weeks‘ | honeymoon to Lake Superior, the bride Sudbury Star:â€"Then of course we are still for the merit system in the public service, even if it turns out, ocâ€" easionally, that nobody can have more merit than a chap with couple of brothers in politics. Mr. Framnk Crooks left Sumday for a vacation in Toronto. Miss Joan Davies return=ed hom» Sunâ€" day from a vacation with her parents .t Shillin:ton. Mr. and Mrs. R. Hembriuff, of Matheâ€" ‘cn, accompanied by Mr. and Mrs. Vanborne, of Manitoulin Island, and Mrs. Nevils of Mindamow, were guests of Mr. and Mrs. H. Grist, Gold Centre, over th.> woekâ€">nd. Mr. and Mrs. Lawson Driver left Fric@iy for a vacation in Thessalon. Mr. H. Waddell, of Mud Lake, is visiting at his home in town. Mr. A. Sinclair left Saturday for a few days vacation in Larder Lake and Rouyn. Bormâ€"Thursday, August 1l1th, 1938, to Mr. and Mrs. Maurics Wilson, 109 First avenueâ€"a son (Gordon). Mr. and Mrs. A. Hannah and daughâ€" ter and Shelia Moran, left Sunday for Sunow Road. Mr. and Mrs. Neil McCalpine, who have spent the past three weeks visitâ€" ‘my in Maittawa and Eau Claizre, returnâ€" ed home Sunday. Miss Jean Armstrong, oOf Kirkland Lak®, is visiting lu»r cousin, Edith fath« Mr. M. Cavanagsh was called to his home in Sault St». Marie last week, cwing to ‘the illness and dea‘th of his Mrs. E. O. Hallatt and Mrs. A. Doig entrtained at an evening tea, and kitchen shower on Friday evening at the home of Mrs. Hallett, in honour of Miss B. Waddell, a bride of m>xt week. Bornâ€"On Friday, August 12th, to Mr. and Mrs. J. Ladouceur, 106 First avycnueâ€"a daughter. Schumacher, Aug. 17.â€"â€"(Special to The Advance)â€"A quiet but pretty wedding took place in the United Church manse on Friday morning by Rey. F. J. Baine, when Helen Mary, eldest daughter of Mr. and Mrs. Steve Luchen, became the bride of Albert William Roach, son of Mrs. and the late Mr. Roach, of South Porcupine. The bride, given in marriage by her father, chose an afternoon dress of dusky rose crepe with bolero jacket to match, and wore a brown felt hat, with matching accessories and wore a corsage of sweet peas and snapdragons. She was attended by her sister, Lily Luchen, as bridesmaid, who wore a beige sharkâ€" skin dress, and brown aceessories, and corsage of pansies Mr. Sam Roach, brother of the groom, acted as best man. After the ceremony a weddinz schumacher Manse Scene of Wedding Other Items of Interest from Schumacher and District. Congratulations are extended to Mrs. J, Sandwith, of town, on her remarkâ€" able playing in the golf championship at Iroquois Falls last week. Mr. anc Mrs. E. Welt and son ar spending a campinz holiday at Wawai tin Falls. Mr. and Mrs. Clarenc» Flend>l, who were in togown fo; the Robertsonâ€"Bugera wedding, left on Mcorcay to visit at the Sulliva:»r Quebec. Th»> Bingo party oy the C.W.L. ladizs on Tuesday evening in the church hall avdarge crowd and all had a very pleasant time. The draw took place for the winner of a candleâ€"wick bed sginad that was won by Mrs. John Skertich, soven Second avenue. Mr. Lavo‘®e, managetr Beamish store, r:turned his bric» and will rosid: aue. ley and baby, accompanied them on the twip back. Mr. and Mrs. R. Lafferty and family ‘urred Sunday from a vacation in aileybury and their cottage at Barâ€" T‘s Bay. of the Satiurday on Firs: local AYV come War lTax has been rais but di1 pa m fu In récen Pcllow Mi1 which charge sron." l‘ns CommiSss1O finding body investigati relations between the tmhe provinces. It was I would show a way to Ellicct, In: the draftin tal rulings ng as provisic represe clsim o[ U by Promi tario and incit hy ind lal gif{ 1 Xe S laet: Minister Replies to Premier‘s Criticasm Defends Amendments to Gift and Income Taxes PITuL IKSuUSd U Th> Minister i1nC purp axati inyv )1 LX £11 1€ T Justified by Results : at the time believed ce WA up P ) im ind . WAaSs _ I iinendmer Mitchell â€" 11 aln minit clsar up 1] I1 ipp in 1} XDbANA proy J were of checking tax c ha if parcia dment to the Inâ€" o which objecâ€"ticn hn up mIsunder. cation of th unimpair:d T the provinces : n derive incow TW1 11 of 11 Hepburn np l Amendmen‘s to ss2d at the last} 1V erprise, C indlustry w vith â€"C. u1 u> and Actin @riid in a state hi agains L. Ilsley 12 Ww n Ca} COnsSt t ha:s 1LL 1€ nd 11 pal hen nfr S â€" nCuo n O Crilti ly mad he said, r would w mpan ul of giftis whic}t report on of which in ne eVasâ€" galns the Minâ€" 1V On 11 1i h 1n ! the company shall be deemed to have sold such assets at the price so deterâ€" mined and thereby to have received inctome subject to tax and the distribâ€" utable porticn received by the shareâ€" holder or member shall ‘be deemad to be a dividend. nave €exissed undet of the law before t t‘nues to exist in manner and to th« company It has clause i1 It has besh alleged that the n clause involves Giscrimination agair the mining industry. This charge also without foundation. The car is wholly general in its terms and a plies to companies in all lines of bu: ness. curn:nt market : stantially higher to the company. aistributes any assets to its sharsholdâ€" ers without sale or at a sales price substantially below the fair markst price, "which assets if sold at the marâ€" kot price would creat> income of the corporation within the meaning of the Act," the Minister of Naticnal Revenâ€" ue shall have power to determine the fair market price of such assets and OX ral In Diversion of water from the Arctic ocean watershed to the great lakes and the St. Lawrence through Long Lake, one of the largest engineering projects ever undertaken in Northâ€" ern Ontario, will be almost complete flow over the falls or for power . velopment and also making possi an increase of $1,000,000 per year the revenue from Ontario‘s fore is under the control of the Onta Hydro, headed by Dr. T. H. Hogg in Olar rn2d A RCTIC WATER TO FLOW INTO GREAT LAKES ) not think that any one would or that this government had its duty if such a transaction illowed to go free of any tax eithâ€" the hands of the company or _hands of th> shareholders of the CHANNEL TO JOW UP SMALL LAKES 8 ar as the mirftng industry i1sd, any liability that . wo xisted under the general tor law before the amendment ce to exist in exactly the sa and to the same extent. Principles Involved prinzcip‘:s involved in the ge w and which are, as princip ied by Secticn 32B might sho 10 charge . The ca,u°§° HLLI Tm ip lacor and capital, improved with the intention of selling it as a â€"profit, and it is so sold, then the profit would apâ€" pear to be taxabl> on the principle of icarr'ying on business with a view to profit on the very thing that is done. _ _Or, on the other hand, if that which is acquired is, by work, labor and capital, improved with the intention not of sellirg it, but of developing it to th2 point of selfâ€"production,. clut of which production a profit is >xpected to be mad>2, then, if during the course of the development, or after it has come into the production .stage, the thing acquired should be sold at profit, the profit would be a capital gain and not subject to tax. Therefore, it is clear that each case musi be determined in the light of its swn particular facts to ascertain wheâ€" ther that which is secured is an inâ€" come or a capital gain . . It is clear from what has bezen said that Section 32B does not impose any special or discriminatory taxes, or inâ€" dsed any new tax, on the mining inâ€" dustry. Nor is it true, as has besn alâ€" leged, that the government has been guilty of a breach of faith because of any promise that may have been made not to impose any furtlver taxes upon the mining industry during the lifeâ€" time of this Parliament. That promises was to the effect that this government would not impoase any special or discriminatory taxes on the mining industry The Commissioner of Income Tax has just returned from Europs. He is preparing rulings in accordance. with principles which have bsen outlined abgve, but hbeforé. NP pubzhshed heswill tonfer‘ »fi\mfiz«t»fi) te ireâ€" presentatives of the p’rospectmg ¢nd mining organizations in order that the misinterpretations which have been prevalent in regard to the new section W a In iy Ce dissipated. No Reflection on Probe il 1 IY ie head of Long Lac. The ject, which will add a flow ibic feet of water per seâ€" ie Niagara river either to the falls or for power deâ€" and also making possible e of $1,000,000 per year in 1e from Ontario‘s forests, he control of the Ontario 30 miles and a : ead of L , which : feet of M ments o / which have nstitute an on i1d, year, according to William, Ont. The ws location of the $600,000 dam has structed at Kenoâ€" nlles north of Long a second will be acqu impro h« briefly the passing of o the Income ave been disâ€" an affront to on Dominionâ€" rom what has baselessness of It was the hope of those who apâ€" pointed the Commission that as a reâ€" sult of its investigations and report a way miglit be found by the Canadian people Of solving the financial Giffiâ€" cultiles with which certain Provincial Governments have been confronted in recent vears. Why the passing by the Dominion Parliament of two amendments designâ€" ed to prevent evasion of income tax mission is factâ€"finding body apâ€" pointed for the purpose of investigating the financial relations between the Dominicn and th> Provinses with a view to making recommendations priâ€" marily as to ways and means of securâ€" ing a better equilibrium between the governmental responsthbilities and the revenue sources Oof the various govâ€" erming beodies in Canada. 90809940008 0 % 90880000 006 0 0460040884448 09098# % 4# 4 is statement should be obvicus. As everyone knows, the Rowell Comâ€" A.S. A. TABLETS MINERAL OIL MILK of MAGNESIA Deeâ€"Tee Brand, 16 and 40 ounces 1. D. A. Brand, 50¢ value, 16 ounces Sal Hepatica al Hepatic ons 5n 110 Saline laxative es‘ UA BJC Kills flies, mosquitoes, moths ants, bedâ€"bugs, roaches. NEW LOW PRICES FOR ." Specials T11 3 STORES CONVENIENTLY LOCATED y Third Ave. Â¥ Phone 123 F FOR THIS WEEK.END 27 ¢ o N d« 20¢ 33¢ The winncr of the titlle, Miss Grace Yuill, of Timmins, is a tall and striking brunetl>. On Wednesday afternoon she wore a green Ripley bathing suit, and after being declared bathing queen, was presented with a beautiful boudoir set, and a purple and gold satin ribbon, bsaring the title "Lions‘ Schuâ€" macher Born in Sturgeon | Falls, Miss Yuill is seventesn years of 23, and has been a resident of Timâ€" mins for eight years. Her home is at 120 Map!> street south, and Miss Yuill has made friends in town, who are all happy to know that she was chosen | Beauty @usen, and who will all conâ€" gratulate her on this success. In speakâ€" ing to The Advance mportar after the event, Miss Yuill said, "There were so many lovely girls in the beauty conâ€" test thas I gave up all hope," and addâ€" ‘ed, "It was surprise, ‘but I‘m very i happy and excited about the whole }hhing." The ribbon that bears her title, Miss Yuill said she would save and admire in years to come, and the boudoir set she wanted to show to all her friends. Miss Grace Yuill, of Timmins, was the winner of th> Schumacher Lions‘ Club Bathing Beauty contest, staged at the formal of the Schumacher Lions‘ Club community swimminz pool, on Wedncsday afternoon. Nine lovely girls took part in the cantest, which was manaszssd by Mr. Cully Abrams of Schumacher. A very close runnerâ€"up for the title of Schiamacher Lions Club Pathing Queen, was Miss Donnie Presby, of Cochrane. Wins at Schumacher as Bathing Beauts Miss Grace Yuill, of Tim mins, Awarded the Prize Nine Contestants. The Commissicner susgost:d | thcre was some misunderstan: the mining industry as to the ard effect of the amondments, ference be held between reprcsn of the industry and officials of partment before actual promu of the expanatiory rulings. legislation should be consicdored as stituting an affront to this Comm is a mysory beyond my comprehe Caplital Clain Not Taxed "~Cap‘tal gains nover were alx hoi now, ard I recommend should er be taxed under the income measur>," was the cemphatic 4e ion of C. F. Eliktt, Commission inccme Tax, in reporting to the of National Revenue Saturd ‘Titickkms directed agaimct the iumendments to the Act,. last soss *"TH> dsfiniticn has no argcd, no noew ftaxes hav Joszd, no discrimination h ecled against the mining imy Mr. Ellio‘:t Gin Pills For kidney distress 1.D.A. Kidney Pillsâ€"48 doses in box Tonic and Nerve Food Idaphos Cleansing Tissues Modess Sanitary Napkins Lady Esther Pace Powder _ Large sizt Easy to apply, Large siz Faceâ€"Elle Mum Deodorant Absorbine Jr. For athilete‘s foot 64M# FREE With Every Bottie of p Y 53 Emergency Aids" Dr. Dafoe‘s New Book B1 Wilson Ave. Phone $70 19¢ PACGE 1t 11 xt are 11 h