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5z J sX J\- ® P L on S "The rooords in Ontario will we beâ€" | ... and to our employees‘ families. . t A lieve show that ¢{ all the mining comâ€" 11):,{:? matter that wil determine th Ifi;:::gd ltn“t:rpm :Z;" a;zgxe:s;: panies organized since 1907 less than| m.ture of cur prospectors and all m‘mumcipality foklers, of which 112 were ane in two hmfimwmim with the developmeDt| to the western @uthorities. a supcessful venture. Inveslors 0T 5D°â€" and eotonization of our great NOrtHEM|mmic work involves a detailed analysis of the air photogra in which Jand mdwmm““‘,m?m mnfim. natural dralnage. water storage, and possibiliâ€" Mclrrlgationareawed. i t:: _ ‘Toronto Telegram:â€"Dogs and huâ€" mans fAre very much alike, says a psychiatrist. Yes, but we bet a dog yz doem‘tmnaroundandmkd:outomer J. P. Bickell Refers to High Mines Taxes as ‘Downright Waste‘ Looking at the mining industry. genâ€" erally, it is apparent that the future: presents certain and very great culties, J. P. Bickell, president of Mcâ€" Intyre Porcupine Mincs Limited, says in the company‘s annual report, in disâ€" cussing the taxation situa‘tlon : "Under wartime . conditions.. when sacrifice is not only demanded but| urgently required," he convtinues. “cne': ‘be indifferent to thesprcbleps* faced by QUL. gvemments Provincial present a â€" We must 1win the war, at any cost, WÂ¥ad all of us must cheermlly submit to P ny necessary burdens by‘ way â€" of irtion or otherwise, but. 1.:, and Dommifi providing the nece‘+ sary fundsgito play our full part in the} present w$s) . We must fwin the war, at any cost, WÂ¥ad all of us must cheerfully submit td s way of tion or otherwise, but it | telligent maimp wartime fAina 'm g there should ever be: kept in mind ‘the problems that this to provide for a three per cent incréease Shows Injury of Excessive Taxation in Meintyre Mine Annual Report. _ . "‘The rates presently levied against the mining industry in Ontario do nt tell â€"the wholeâ€"story. To illustrate this point, let it be«n/oted that the dominâ€" jon inceme tax authorities, in computâ€" ing the soâ€"called profits to be assessed for their 18% levty, allow no deducticn for the Ontario corporations tax on inâ€" come (five per cent), and no deduction for the Ontario mining tar (one to six par cent. graded according to the amzunt of the computed soâ€"called pro- fits). ‘ "The necessary appropriation for taxâ€" ation has t a@another upward surge: t3 provide f@; three per cent increase (to 18%) in dominion income tax levy and an additional three per cent levy. made undér Authority of the Ontario Corporations Tax Act.. In addition to these two ihnFreases, the Dominion Exâ€" and which applies to the profits of 1040, provides for a tax on profits in excess of five per cent of the capital emplcyâ€" ed, or as~an ‘altermative, 50% of the profits in excess of the average annual profits for the years 1936, 1937, 1938 and 1939, and unless‘ this act is amended during the coming session of parltaâ€" ment, it will constitute a restraining influence against the increased prodfufi- ticu of gold in this country. i "Consistent ‘with the precedent thus estafjlished by <the dominion governâ€"» ment, the Ontario authorities, in estabâ€" lishing the tax payable under the proâ€" viscns of the Ontario Corporations Tar make no allowance for the tax levied under the terms of the Income War Tax Act cr the Ontario Mining Tax Act, and in computing the Ontario minng tax, no deduction is allowed for the Ontarid corporations tax paid. "It is quite apparent then that asâ€" sessable income and real profits are two entirely d’flermt things, or, putting it another way, there are in practice substantial sut.axes added. "The records in Ontario will we beâ€" lieve show . that ¢{ all the mining: cqn- As the first session of Canada‘s 19th parliament opened in a spirit of* wartime gravity. the speech from the throne indicated the government‘s determination "to share in the war effort of the Allied powers to the utmost of our strength." â€"Prime‘ Minister King (Left) who received an overwhelming mandate from the electorate in the recent elections is RTPLEDGED AT OTTAW A oonsideration a group of claims worthy of development may offer to sell ‘his cIfims to an investor on terms which to . assmire+100 % S i ~in development, but, Gwing to the prwent rate of taxation, Do possfbfiity of rat,a.ining more. than about twoâ€"thirds of the profit, if: profit ye there be. This divisicn of . profit, as against the risk, discounages any horpe] ‘of the continuance of the industry upon anything like its~ pr\.sent ‘seale. ~~~ . "Prespectors are discouraged. â€" Last year in Ontario there were 9,086 mining claims abandoned againsty 6,772 staked, Thexeluc.tance to venture capital under present is indicated by the ‘small number of, nonâ€"producers under development. Over 91 % of Ontario‘s| gold production in 1939 came from proâ€" pertfles that were staked and explored more than 10 years ago. Even among our : older and larger producing mines, we find in some instances tonnage being roduced, men being laid off, and that in some cases dividends are beingâ€" either reduced or threatened. therefore adjust the gradé of the ore treated to meet the added cost. Thisg means that all ore grading below that needed to meet current© requirements must be abandcned and consigned â€" to waste. The gross value of that ore thus abandoned is lost to Canada, and the work involved in mining and milling it is lost to Canadian workmen. _ "The future success or failure of Canâ€" ada‘s mining industry is not something Naybob Gold Mines Had Output of $43,548 in April "â€"id mining companies sell their product at prices arbitrarily fixed withâ€" cut regard to the cost cf production, ‘They cannot transfer the tax burden from ‘their cwn shoulders, and must alone. Whether it is appreciated or not, there are few industries in Canada that have failed to profit by the quickening influence of the new wealth that Canâ€" ada‘s mining companies have been disâ€" tributing during the years that are past. "The future success or failure of our mining industry is not something that . Naybob Gold. Mines, Porcupine. disâ€" trict is reported to have produced $43,â€" from milling of 4,346 tons of ore for anâ€" average recovery of $10.02 per ton in .April, bringing. production for he. first four months of this year to _$16’1 390 from 16,724 tons for an averâ€" age recovery of $10 per: ton. .Producâ€" tion for the last four months of 1939 amounted to 3155 584 from 16,228 tons for n average recovery of $9.59. Gross product.ion since ‘commencement of aniliing: operations, including test millâ€" ing, aApproximates $471,350. "Rxcessive taxation destroys ore.: It shrinks production, limits jo‘ks and adâ€" versely affect general business, In the end it diminishes revenue to be derived from taxation. Further taxation will result in downright waste, for stopes once abandoned are seldom recpened. "Im short,.an industry that should be encouraged to the point where it may play a very important part in af terâ€"war industrial adjustment, is being sacriâ€" ficed rather than fostered. concerns shareholders only. It is a North Cobalt Man in Hospital With Bad Knife Wounds The officers learned that the two men had ibeen out in a car owned by Molyneaux‘s father, together with Gsorge Angderson and that quarrel had arisen between Molyneaux and Bolger, resulting in the wounding of the latâ€" ter. : The knife, or whatever instrument had been used, was nct found by the police, who said that evidently the men had got out of the car to settle their differenkces. It is alleged they had been in Cchbalt earlier in the evening and had been drinking. Mr. McCauley and his wife had seen the man ‘lying on the roadside as they went out to call on relatives, he told the officers, but paid no attention, Ibeâ€" Meving tlie man was simply drunk. When h« was still there as they reâ€" turned looked closer and found that he:was injured, then got in touch with the police immediately. Provincial police. headquarters here was called when Bolger was found by Jags..McCauley, and Constables Fned Simpscn and Norman Reilly went to North Ccbalt to investigate. _ Before their arrival, the local policeman had also been notified and had the wounded man removed to hospital.> ; ‘The Hailevburian on Thursday last ha,d the follswing in reference to a serious fracas at North Cobalt:â€" Some 55,300 new photographs were added to the library during the year, tringing the total available for exâ€" amination to about 784,500 prints. These cover an area of approximately 8$40,000 square miles, well distributed _over the different provinces. A total of 18,800 square miles of the drought areas in Saskatchewan and Alberta were photoâ€" graphed during the year. Of the reâ€" sulting 14,480 prints, some 10,0C0 were indexed, interpreted, and assembled in municipality folders, of which 112 were forwarded to the western authorities. This work involves a detailed analysis of the air photographs, in which land classification and utilization, natural water storage, and poasuu ties irrigation are studied. â€" The important part played by acerial photcgraphy in the developing of Canâ€" ada‘s natural resources is revealed in the Annual Report of the Department of Mines and Resources, Ottawa, for the fiscal year ended March 31, 1939, which mons. This is particularly reflected, the report states, in the large number has been tabled in the House of Comâ€" cf visits to the photographic libprary by engineers, prospectours, geologists, timâ€" ber operators and others to examine photographs ccovering areas in which they were interested. Aerial Photography Plays Big Part in Prospecting Companion Arrested _ on ~Drunk Driving Charge. seemabout to enter the fedsral House. Only woman: member of parliaâ€" ment is Mrs. Dorise W. Neilsen (Right), who represents North Battleâ€" ford;:.When the last war broke out this softâ€"sooken Englishwoman was a student in Bruges, Belgium. She has experienced Canadian frontier life for the last 13 years. : JA * . Bullion preductlic n was $1,100,306 and: with sundry income of $24,260 added, ‘*total income was $1,124,567. Operating mine expenses were $428, 152; : provision for taxes, $40,445, and outside explora~â€" tion, $9,900, making total of. $178.499 and. bring operating profit down to :$646,061 .. From ‘that was deducted . sqa'm for preliminary devel:pment, $63,906 for depreciation and $15,000â€" for. oonfingen- cies, leaving net profit.as above. A lady about to leave London forJ New Zealand was seriously advlsed 0 iprovide herself with very warm cloth= ing. "Why?" she asked. ; "Oh, it‘s aw~â€" fully cold out there, don‘t you know !" replied . the, adviser. “Its the place where all the frozen mutton comes,. from!"â€"Giche and Mail. Tâ€"ronto, May 18thâ€"Anmnual.report, nfj Moneta Porcupine Mines, coveting "ear| ended March 31, 1940, issued: yeSterday.. shows net profit: of: $519 433 equal to . 20.4 cents per share upon ©2,543,000â€" shares issued out of total. oapitalization ; of 3.000.000 shares,: compared . with net of $467.325, equal to 18.3 cents a share upon the same: issue . in . ‘the previous: In the prrevious : year. production reached $1,022,456 and sundry income $8,.465, bring total income to $1,030021 with total deductions of $668,142, leav- ing net profit at $467,325. . Working Capital Up. Ralance sheet shows current assets of $949,215, including ‘cash, $192,060; bullion, $43,501 ; b:nds and stocks, $571,â€" §15; call loan, $140,237; and â€"accounts receivable, $1,891. Current liabilities were $165,039, including dividend (of $76,315 paid on April 15, leaving working capital at $784,176, compared with $524,â€" Moneta‘s Net Profit . w Totalled $519,433 _ For the Fiscal Year â€" Report of J. D. Barrington, mine manager, states that 63,061 tons of ore was milled during the year, a daily rate of 1739 <tons. Recovery was further increased by installation of: additional flotation equipment. Recovery" during the year was $17.45 per:â€" ton milled, or $13,71 per ton for all material hoisted. Shaft has been decpened t>. 1,4855 feet and stations cut at 1,125, 1,275 and 1,485 fet. Lateral work was carried out on 1,425 level and additional wonk on levels albove 975 but nothing was done on the 1125 and 1.275 levels. The above work £85 at the end of the previous year. After payment of four dividends of 3 zcemnts per share each, balance to surplus on March 31, 1940, was $586,317. President Walter E. Segsworth, in acâ€" companying report, says ore reserves are sufficient for two yearsâ€" milling cpâ€" erations at present rate, that exploraâ€" tion of ‘the mine will continue vigorâ€" ously at depth and that the company has taken an interest in two exploration cperations in Quebec, wit.h the intenâ€" tion of further widening exploration Reserves at yearâ€"end are placed at 106,209 tons grading $1946, of which 8.340 tons of broken ore is estimated to run $16.43 per ton and 126,009 tons still in place grading $19.96. end of the previous year reserves mwere estimâ€" ated at 182.279 tons, garding $19.53. Cost Annual Report for: Year Isâ€" sued.Last Week. : ~ efforts. though extensions cf the original body were developed below the fourth level, No New Orebodies Sure Enough m Mflon to the fact that the installation of water pipes inside houses was improperly done in a greeat many cases. In many Instances the pipes were not even protected from frost. He also pointed out that the running of taps cold weather to keep the water from freesing cost the town about. $400 per month. He suggested an inspection of premises before the following winter so that orders might be given for im« provement of conditions. Council gave him the nccessary authority for the proposed inspection. ‘The council also agreed to have a now waterworks byâ€" lay prepared under the directicn of the town soliciter. The amended byâ€"law was to provide that schools should pay water rates, but churches were to be exempt, though required to pay for reâ€" pairs. It was also decided to have a new plumbing byâ€"law separate from the waterworks byâ€"law. The council made a grant of $500 to the Haileybury hosâ€" pital in view of its service to this part of the North, |Timmins people had contracted debts at the Haileybury hospital to the amount of $1300 still unpaid, and council also considered the fact that the Halleybury hceâ€"pital had . Reference was made in The Advance tWenty years ago to a now prospecting‘ and exploring company formed in the | Porsupine. It was called the Herman Exploration and Development Company, Limited, and the officers elected were: president, C. V. Gallagher, South Porâ€" cupine; viceâ€"president, W. R. Sullivan, Schumacher; secretaryâ€"treasurer, J. R. ‘Todd, Schumacher, directors, J. (G. â€"Boyle, Jos. A. Herman, C. B. Morgan, _ of South Porcupine. _ JThe St. Matthew‘s tennis club organâ€" ized for the season twenty years ago. The officers elected were:â€"Rev. R. 5. Cushing, honorary president; H. C. Mcâ€" Denald, president, Mrs. R. W. Rcbbins, viceâ€"president, â€" W.. S. Macpherson, secretaryâ€"treasurer; G.;S. Lowe, captain. never turned away any patient no matâ€" ter where they came frcm or whether they could pay or not. The mass mecting called twenty years ago to discuss the proposition of a community building or G.W.V.A. buildâ€" ing as a memorial was attended by about twenty people. In opening Mayor Dr. MciIinnis éxpreesed regret â€"at the lack of interest the small attendance seemed to suggest. The mayor cutlined the need for a community building here. He thought such a building, with special accommodation for the returned men, would be the best sort of memorial for those who went overseas from this disâ€" trict. There were three plans put forâ€" â€"ward. One was for a municipal buildâ€" ing and community building, but Dr. MciInnis though the cost of this plan was prohibitive for the time keing. The second plan was for a community bulildâ€" ing on the athletic grounds, with a swimming posl, gymrasium, all accomâ€" ‘modation for sports, etc., and special ‘quarters for the G.W.V.A.. This scheme he thought quite practical and proper. ‘A brick building to answer that purâ€" pose would cost $47,000 while a stuceo finish structure would come at around $5,000 less. . J.°W. Reed said $400 cash had been promised for the proposed community building ‘with around $6,000 more in sight.. He did ncot think the ‘scheme could be carried through.‘ T. ‘F. King thought the subscriptions taken ~4sh<mld ibe returned, as he did not think ‘the necessary finances could be raised. Twenty years ago the Timmins lodge of the Loyal Orange Young Britons obâ€" served the anniversary of the founding of their lodge here by attending divine service in a body. The local L. O. L. was represented in the parade and there were about 30 in the line c¢f march to the church. Rev. J. D. Parks delivered an inspiring and appropriate address to the lodge. . ‘Raev R. 8. Cushing referred to the need ',mr a community ‘bullding, especially Jor the young pecple. He thought the necessary amount cculd be raisnd 1I the The Advance twenty years ago said:â€" ‘Messrs. J. Ryley and Harry Enderson left this morning for Windsor, the latâ€" ter intending to stop over at Toronto for a few days to visit friends there. Messrs. Ryley and Enderson have been at the Hollinger for some years past and have made many {friends in the camp‘ iwho will wish them all sorts of success and good luck in their new homes in the south. Mr. Ryley has also been a faithful and efficient member of the local fire brigade for scme time past and will be much missed." matter was kept ‘well to the front. Councilior E. L. Longmore, while in Yavour of the proposed plans in a genâ€" eral way, doubted whether the financing could be done. Fire Chief Borlandg favoured the community bullding. He; referred to the number in populawm‘ who never gaveadonutothaecmm YÂ¥et would benefit from a communlty‘ building and he suggested that finan cing by town debentures might make it so that all would contribute equitably. (G. A. Macdonald said that some of the difficulties encountered so far were There was an éenthusiastic gathering : of baseball fans held twenty years ago in‘the council chambers, Timmins, to organize the Timmins Baseball Associâ€" ation for the season. The following officers were elected:â€"president, H. c. McDonald; viceâ€"president, J. W. Fogg secretary-treasurer V. Woodbury ; hon- orary â€" persidents A. F. Brigham, Dr. McInnis, M. Auer. The meeting decided to have â€"a twilight league to include teams‘from the town only and also favoured a Porcupine Basebaill League to take the Porcupineâ€"Dome, Schumacher, Hollinger and Timmins wenty Years Ago (By Peroy Giient) ° At Centre Island the other day there was a frosty nip in the air. Spring was certainly at hand, the blue and white scillas, the yellow and mauve crocuses in the flower beds, announced with confidence. Hundreds of wild duck3;â€"brown specks on the gilver bay â€"were sure of it too, for they swam. springtime enthusiaam. Here and there on the banks of the lagoons chilly anâ€" glers stood patiently and tried to beâ€" lieve that spring had returned, though their red floats bobbed only with the gurface ripples and not with the snap of a fish, But, with collar turned up nad hands thrust deep in the pockets of a snugly buttoned coat, we kngw that spring nad come to the Island. > For the trunks and branches of the dogwood bushes were as red as the wings of the airplane above us. Long rows of wilows had come to life in that yellow, almost orange garb of early May. ‘Trees still in the dark lacery of winter branches displayed aticky buds, soon to make pattern. From the rocks of the breakâ€" water the lake shone with a million flashing facets of light, and, looking east toward Scarboro. the hills were soft purple. e Painting Eased Mind . - So there you areâ€"red shrubs, yel- low trees, purple distances and a lak®@: of liquid fire! It is because an artist tries to paint such things that we see such extraordinary results somet.lmes. Yet his most vivid tint or naunting hue becomes a drab and sober shade beside the radiant originals of natyre â€"when you hunt for them, And shoukd you yearn for guide. in this quest for radiant colour in land ht soletcc s n e3 or seascape, we commend you to the care of Winston Churchill. At the moment his attention is concentrated on the destiny of an empire. But, in one of his books. "Amid These Storms" the story of his adventures with a paint brush provides a > fascinating chapter for all who like to think of art and art appreciation. as an accessible joy. and not as a monopoly of highbrows. Churchill‘s state of mind when> no turned to painting for jJoy and serenâ€" ity amid the storms of war and politics, is thus confessed. ‘"When I left the Admiralty at the end of May, 1915, I still remained a member of the Cabinet! and of the War Council.~ In this posiâ€" tion I knew everything: and could do nothing; I had vehement convictions and no power to give effect to them; 1 had enforced leisure at A moment when every fibre of my being Was inâ€" flamed to action." . . . . Lady Urged Him: Splash +# And the thing that brought peace to his restless mind was a child‘s box ofâ€" paints. He toyed with the water.colâ€" ours one Sunday in the country. Next due to the conflusion JAGAIL some advocating one plan and some an~â€" other.. All wére agreed on the need for a potfimunity: puftdig) ut abiblic same time â€" consideration ‘ Veteranis should be the chief consideration.. He suggested the meeting go on record as in favour of starting a campaign for a community building, with ample acâ€" commodation for the G.W.V.A.,. and with the distinct understanding that if the amount {cor the larger plan could not be secured as expected. the amount actually cotained should be used to provide suitable quarters for . the K GWV,A. This plan would show wheâ€" ther the people were willing to support the larger or the smaller plan, the confusion resulting from The Thrill of a Lifetime â€" â€" YOUR OWN HOME Don‘t put up with unsatisfactory living quarters any longer. There‘s no need to, when you can have a home of your own built to order with the help of the National Housing Act. Call at Fogg‘s and they will guide yvou in selecting a reliable contractor. Suggestions gladly given and material estimates prepared without charge. Plan now to enjoy the pleasure of your own home this summmer while costs are still Jow. Fogg‘s carry a oompete stock ‘of lumber and building materials at all times. . Quality high, delivery prompt. state of mind when . he the biggest brush, splashed it into the turpentine, "walloped" it into the colâ€" ours on the palette, and then made bold and ficrce strokes in the canvas. Chnurchil was fascinated. "I seized victim with Berserk fury," he says. "I ~Many an amateur artist, however, will tell you that the production of pictures either at fever heat or plodâ€" ding pace. is not necessarily the chief delight of punbmg. All too often the creations are flat and lifeless daubs. What does bring an unfailing thrill is the vastly enhanced appreciation of form and colour that makes every stroll in the country a miracle. There develops a heightened and sharpened sense of observation, a mental habit of composing a glowing landscape at every turn of the road, that is its own rich reward. That was the reaction of Winston Churchill. For forty years, he says, he had admired the colors of the hillâ€" gides, the tints of far horizons and the reflections in still waters only in a general way, Now, ihe notes thers beauties with such concentration as the artist knows, for anon, they will be transferred to canvas, sometimes with "startling obedience." _ In a secluded nook near Marseilles one day, the stateman came upon two disciples of the French artist Cezanne. it was a wonderful day for Winston. For them, the forms and surfaces of nature around them were not the main focus of interest. Nature for them was shimmering light. a riot of radiant color. Under the influence of this conception, Churchill waxes eloquent. "Look at the blue of the sea," he deâ€" mands. "How con you depict it? Cerâ€" tainly not by any single color that was ever manufactured. The only way in which that luminous intensity of blue can be simulated is by a multitude of tiny points of varied color all in true relation to the rest of the scheme. Difficult? Fascinating!" Ghent Xâ€"Rays Rembrant Some months ago we hau the priviâ€" lege of making an xâ€"ray study of a painting by that master artist, Remâ€" brant. We had read that he worked ' Plcadjm' the cause of his hobby‘ ‘Ghurchill, exhorts all and sundry t{ };buy'a, paint ‘box. and splash at a: can: P nc t sn +o d h 3095 L\.x is with such speed and presicion that there was never any fussing, overâ€" painting or painstaking: corrections. And the xâ€"ray investigation furnished final proof of the clain. In itself the radiograph was a thing of beauty, every . ling. was perfect, every detail sharply defined and unaltered as left by the genius of Rembrant. â€" Yet no xâ€"ray machine is nceded to enrich and amplify the joys of art appreciation. Try painting a picture or two yourself, and a visit to the art gallery takes on a new and pracucal interest. _ As Churchill points out, you look at the masterpieces of art with a more unâ€" derstanding and analyzing eye and the hope is renewed that some bright day e dn ul 14 $ S P L* L hk e t o $ ic M3 e k c d Pn M ks c uS ns P yCny ‘Yas. â€"It would be a pity, he thinks, to shuffle along through all one‘s: playâ€" time with golf and bridge, when 'al"lfi;thé while and close at hand awaitsy "a wonderful new world of thought and craft, a sunlit garden gleaming with colorâ€"new mental food and evercise, an added interest in every common scene, an occupation for every idle hour, an unceasing voyage of entrancâ€" ing discovery." And Winston Churchâ€" il1l concludes: "These are high prizes, I hope they may be yours." you wm make a «skatch that. . you can gaze upon without a sigh. h j Met Cezanne Followers felt any awe of a canvas