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The Grand Forks Sun and Kettle Valley Orchardist Jul 26, 1918

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 WM$r.  '������������������/  ���������>���������  '   f  teelslatiye Library  -���������^^v  :*  ((       AUG1    I918  17TH YEAR-No   39  Kettle Valley Orchardist  GRAND FORKS   B. C, FRIDAY, JULY 26, 1918  $1.00 PER YEAR  Mr.   Cater  Makes  Infcer-  esting.Address on Civic  Governments  Mayor Acres and Aid. Harkness,  McCallum, McDonald and Schnitter  wpre present at the regular meeting  of the city council on Monday  evening.  A communication from the city  council of Nelson invited tbe members of tbe council to the irrigation  convention being held in that city  this week.    Filed.  The matter of moving the city  pound was, on motion of Aid. Mc  Donald, postponed indefinitely.  The chairman   .of   the   board of  works rpported that the  last  storm  had   badly   warped  the footbridge  across the .North Fork.   As  he  had  had  no opportunity  of  consulting  the council, he had   taken   the   responsibility   of having it repaired,  the Granby   company   contributing  one half of the expense.    The . sidewalk from Main street to   the  high  school'and Holy Trinity church had  been   completed   at   a  cost of $45  ~v There were no available  carpenters  in the city at present to put  in   the  crosswalks at  the corner   of   First  . and Bridge streets.    The report was  accepted.  The mayor reported (hat  at   the  last meeting Of the   police   commissioners  a   letter  had  been received  from Victoria  saying   tbat   Deputy  Attorney-General Johnson had taken  up with Judge Cochrane the  matter  of the latter's salary as police magistrate  of   this   city,   and   that  Mr.  Cochrane had agreed to accept a reduction from $50 to $25 per month,  beginning with the first of  August.  The leport was accepted.  .Mayor H. W. Cater, of Brandon,  Man., was a visitor at the  meeting,  being enroute home after  attending  the convention of the Union of Canadian Municipalities at   the   coast,  and he was invited  to address   the  council.    Mr. Cater said the  dominant point in all   municipalities  at  present was finance.   Tbe real estate  boom had brought its reward to  the  cities   and   towns all over Canada.  He thought the  provincial governments should aid the municipalities  financially, as the   provinces could  borrow   money  cheaper   than   the  cities. One of the subjects that  had I  ment in the community. Mr. Cater  concluded by thanking the council  tor the good time given him while  in the city, and hoped he would  soon have an opportunity of recip-  cating the courtesies shown him.  Mayor Acres thanked Mr. Cater  for his address and extended to him  the freedom of the city.  Aid. McCallum was granted leave  to introduce the mayor's remuneration-bylaw,;and ihe: aldermen's indemnity bylaw. Both were advanced  to the third reading stage. The bylaws provide for a sa ary of $300 to  the mayor and $175 each to the  aldermen.  The city clerk submitted the  au  ditor's report for the first six months,  of 1918.    Tne statement showed the  total receipts for the six. months to  have been $25,239.80, and the total  expenditures $25,055;56. On the 1st  of January there were $834.57  cash  on hand and in bank, and on  June  30th   $1,018 81.    During   the   six  months ending June 30th,  the  fire,  water   and   light   committee spent  $7,381.93, board of works $1,060.65,  health   and   relief  $334.35.  school  board 58,672.16,'and the general expenses amounted to $7,603.47.  Address   by   Hon.     Jolin  . Hart at International  Mining Convention  PRODUCTION OF  CHROME; ITS VALUE  The preliminary report on the  mineral production of Canada dur  ing the coiendar- year 1917 has, been  issued by the department of mines  at Ottawa. It contains further information with regard to chrome.  The   report says:'  "The total shipments of ores  aud  concentrates by mine owners during  the year was 36,352,tons   valued  at  $490,001, containing approximately  8,'626 tons, or-an   average  of about  23.7 per cent chromite.     i.   portion  of these shipments was made to the  [ customs   mill   at   Lakeside,   Black  lake,operated by the Mutual Chemical company,and the final shipments  from the district of ore and concentrates was 23,327 short tons, valued  at $5721115,and containing approxi-  | mately 8,465 tons or chromite,or an  average of 3b' per cent.  Mo.st of the concentrates shipped  averaged 50 per cent chromite,while  a large percentage ofthe ore shipped  averaged about 32 per, cent.  The production was as usual obtained from the eastern townships  of Quebec, chiefly at Black lake and  Thetford, with an important contribution from tbe new area of St. Cyr  in the township of Cleveland, Richmond county.  The mine operators' shipments in  11916   were   27,517   tons, valued at  $311,460, and containing approximately 6759 toiiB, or an average of  24.5 per cent chromite. Of this'  amount 13,268 tons were sold to a  customs concentrator, and the final  shipments of ore and concentrates  during the year was 15,249 tons,  valued ot $310,902.  The exports of chromite as report  The subject which I wish to discuss  tonicht is one of very great importance to the mining industry; that is.  the question of taxatiou. For over a  year I have been in very close touch  with the mining interests of the province and have had a great many opportunities of hearing the pros and  cons of our Taxation Act discussed.  For the benefit of those of you who  have not had experience with   British  Columbia taxation of mines, I   might  state that until J1S96  the output  of  mines was made a subject of  personal  property tax.   In 1896 an amendment  to the Taxation-Act was passed   placing mines and minerals.in a ' separate  class   of   property.    The amendment  stated   that   there shall be assessed,  levied and collected from   every  person owning, working or leasing amine,  a tax of one per cent on thr   assessed  value of ore raised from  the land, the  value of the ore to be  determined   by  smelter returns.  InltlOO a further amendment   was  passed to the Act, making   the   rate  2 per cent on ore produced, provided,  however, that all ore producing mines  not yielding a market value of $5000,  and on placer and dredging  not   producing a gross value of -^2000 in   any |  one year, shall be entitled to a refund  of   half   the   tat   paid in case of ore  mines and of the whole tax in case of  placer arid dredging  mines.    The tax  imposed   by   this amendment was in  substitution for   all   taxes   upon   the  land and upon persona) property used  in the working of said mines.  In 1901 there was a further amendment, stating that the owner of a  mine shall be exempted from payment  of income tax on income from urines.  In 1902 a further amendment was put  through tojhe effect that the gross  output of placer or dredging mines to  the value of $2000 should be exempt  from taxation  In 1903 an amendment was put  through repealing the portion of the  Act exempting mines from income tax,  bub substituting a clause that in addi  tion to exempting ore mines from income tax, also exompted coal mines  from the inaome lery.  In 1911 a commission was appointed to revise the statutes and when its  work was completed it was found that  instead of having repealed the amend  When the present gpvernmnnt took  office in 1916,   the   late  Ralph Smith :  became minister of mines.    He immediately commenced an investigation of  the   taxation, particularly   as   to  its  effect   on   mining, but   his   untimely  death lost to us the benefit of his   experience and study on the subject. The  late Mr. Brewster, who was then pre  mier, was   obliged to take charge   of  the finance  department  for   the first  session,    and   although he  suggested  amendments to the  act, he   had   not  sufficient time to supervise the details  of the amendments and their effect on  the mining industry,' with   the result  that the amendments   as passed   were  not considered equitable.  In 1916 the rates of taxation   were  as follows:  a. One per cent taxable income   up  to $2000.  b. Over $2000,and not over- $3000,  taxable income, 14; per cent.  c. Over $3000,and not over $4000,  1^ per cent.  d. Over $4000,and not over $7000,  2 per cent. '.'.,-  e. Over $7000, taxable income, 2������  per cen t.  By   Section   11   of Amending Act  1917 the clause exempting mines from  income   tax,   inserted  in    1913, wus  struck out, thereby   bringing   mining  companies   under   the  above scale: of  income tax, but in  addition   to   this,  there was a sur-tax passed    which imposed a further tax of one half of one  per cent ori incomes above $3000 and  notexceediug ������4000; 2 per cent on incomes over $4000, bub not   exceedmg  $7000, and    2������   per   cent on incomes  above $70U0; and futher. there was a  (Continued on Page 3.)  Crown Prince and Half a  Million Huns May Be  Pocketed  PREPARING BEES  FOR-WINTER  inches high with no projecting ledge  ment of 1903 regarding the exemption   beneath to lodge snow or ice.    It   is  important that the apiary should be  sheltered on all sides from wind, say  by an 8-foot board fence or evergreens  [EXPERIMENTAL i'AUMS NGWE ]  In all parts of Canada there was  a heavy loss of bees in the winter of  1917 18. Most of this loss was preventable. The increased value of  honey urges us to make a special  effort to prevent it this coming winter.  One of the principal causes of the  loss was insufficient protection of  the bees wintered outside. In no part  of Canada should   colonies   be wintered outside without an outer  case  covering the hive  and   everywhere,  except,    perhaps,     on     Vancouver  Island,   this case should    be   large  enough   to   allow   for  three to six  inches of packing around tbe sides  and beneath the hive,and ten inches  or more on top.    It is advisable  to  have the case large enough   to  take  two   to  four  hives en bloc, and the  entrances in it should be reduced to |     The remaining causes oi loss were  three eighths of-an inch wide by   4 j weak   colonies,   queenlessness,   too  The latest news from the front  says that the Soissons-Reims salient  is under heavy allied bombardment,  and it is believf-d that the allies are  on the verge of a tremendous vie  tory.  Further information received indicates that the crown prince is  playing into Foch's hands by determining to stand and fight instead of  retreating from the Soissons Reims  pocket as originally planned.  More than half a million Germans  are now within the pocket, from  which it was recently thought the  enemy could extricate them. But  they sacrificed this chance and are  endangering this huge force by  .making a stand.  The   Garruans   are   fighting desperately   along   the  whole    front,   ,  counter attacking   aud  putting   up  stiff   rearguard   actions    elsewhere  since yesterday morning  The French advanced nearly fsnr  miles, completing the capture of  Bois de Cbatelet and taking Brey,  nearly four miles north of Chateau  Thierry. At some points the Germans resist hotly. Elsewhere apparently only machine gun garrisons remain"  The Americans are continuing  their rtdvance north and northeast  of Chateau Thierry, driving on Fer-  entardenois on an unbroken ten-  mile front.  The Franco American- infantry  are also approaching Ferentard^nois  from the west, while terrific bom-  bardment from both west and east  is making the city untenable. Many  fires have started.  Prisoners captured by the Americans declare that they were forced  into action by their officers, who  moved behind the lines with pistols.  It was leported this afternoon  that the allies bad succeeded in  pocketing the Germans in the Soissons Reims salient, but this report  not yet been confirmed.  some. Be sure that the stores are  well ripened and capped over before  cold weather, and that each colony  has about thirty pounds.  of mines from income tax, part   of it  was left out, with the result that only  coal mines were exempt from   income  tax.     As thjftre were no provisions   in |  the consolidated act to treat   the   two  .        -      I per cent tax as being  in  substitution  ed by the customs department were   e     ,,     ���������,      , .,  in.-ion.-_        .     .        -���������     i <������*   a"   other   taxes,  the assossors in  high   a   proportion   of old   bees to  young   bees   due   to  old   or drone-  j breeding queens, aud   the  depredations of mice.  Weak colonies should   be   united  and the hives packed in the winter-  been discussed at the convention was  the lack of continuity of   city   governments and   the  consequent lack  of continuity of city work.    Instead  of the  present method of ousting  city  governments   as   soon   as the  members "familiariced    themselves  with   their   duties, he   thought   it  would   be   a   better policy to elect  city councils for at- least  two years.  At   present everybody   in  Canada  were either making a sacrifice or  rendering service.    The soldiers at  the front were making the sacrifice;  the  people  at   home rendered the  IstUit^ to-dateis$10,Cne^ ki]l    the   be,,    hefore  clover honey should, if  possible, I,  eral or provincial  governments, and ,  I >   f      i famendmeut   ������������������������������i"P"������fi     The most reliable stores for  preserved   for   wintering.    Be   sun-  thevrnnlHrpnHprThp   n^nioiLf   ���������      a       * . ������������������ ,      ��������� | were only taxed two per cent  on    the  winter are well ripened clover honey,   that this has been gathered by   bees  It J tbeITitpo1.g���������Z"   h   "Jk     r  bToZ      ' r 7* ���������"��������� >,"U"te" frU"' ^e'i",," !'W,r-    ���������S'"C h������n0Ja eb0U'd b������ Ml in lhC ������" " "������ '"������  v feuvtuu    me   woriv or right   order. to approximately $28o.O00. gathered in the   full   are   unwhole-   until required.  In very cold districts or during an 1 ing cases about the middle  of  Sep-  extra hard or long winter, the   bees j tember,and any feeding that is found  - / ] or   au   otner  taxes,  the assossors in   will winter better in a well-insulated . to be necessary should be completed  19,2^9 tons^ valued at  $342,528, as 11912   a3gessec]   the  Granby company and dry cellar than outside. j before the end of September, except  against 12,633 tons,valued at Sl^2,-jand the Consolidated Mining company      Another   ca^e   of   loss   was un-, in southern Ontario, when   a   week  ', exported in 1  lb. I      jncome  jn \013,by an amendment  wholesome   or    insufficient   stores,   longer is allowable.  ! the   omission   was corrected, an.1 ore   Honey dew,   fruit juice,      molasses       Owing to the  shortage  of   sugar,  The total dividends  paid   by   the mines were again exempted   from   in- and   syrup   made   from   low grade some capped combs of   the   purest  ranby   comoanv   to   date is .fiin .'r...,,,^ <������������������*,   t<\...... +u~ 1010  >       ��������� .,.,.,.. GRAND   FORKS,   B. G.  EVANS, EDITOR AHD PUBLISHER  SUBSCRIPTION RATES���������PAYABLE IN ADVANCE  One Year (in Canada and Great Britain) .81.00  One Year (in the United States)      1.50  Address all communications to  Thk Grand Forks Sun,  Phone 101R Gkanu Forks, B. C.  OFFICE:    COLUMBIA AVENU15 AND LAKE STREET.  FRIDAY, JULY 20, 1918  Why would it not be a good idea to ship  some of thc Hun prisoners to this country as  ballast in the returning transports, and then  put them to work in our harvest fields? To  any one who can give a convincing reason  why this plan would not prove satisfactory to  the Canadian farmers we will give a cheque  for $1000 or $5 in cash.  Saskatchewan 20,000, in Manitoba 10,000, in  Ontario .1.2,000, in Quebec 12,000, New Brunswick 2000, Nova Scotia and Prince Edward  Island all the men locally available. Leading  business men of every centre should get together in a committee and opeu up a farm labor bureau, where there is none already.  There should be ho trouble for the farmer in  learning where to find such an office, and there  should be no trouble for the man who is willing to go on the farm to find out where to go  and leave his name and address for the farmer who is looking for him.  A number of papers in this province have a  deal to say just now about theirt owns reaching  out for the tourist trade. The only tourist  travel this year should be from the towns and  cities to the harvest fields.  There is a shortage of unattractive girls in  Philadelphia, and the cigar dealers have to  take the consequences. Girl .cigar clerks were  employed so as to release men for war work.  So many men who ought to have been at work  loafed about the cigar stores, stealing conversations and smiles, that the cigar dealers felt  they were doing a great injustice to the country. Tlie girls were fired. No udattractive ones  could be found to replace them, so men past  draft age have been employed.  ^  ^  These are times when every ounce of efficiency, we are capable  of producing should be mobilized for the purpose of accomplishing the most in the least possible time.  Never has the need and preservation of good eyesight be^n .  so necessary as it is today. Kriptoks (pronounced Crip-tocks),  the Invisible Bifocal Lenses, will help you to do your part in  this great work, whether your duties take you to the front or  keep you at home. We will be pleased to show you the advantages of these Lenses.  A.D. MORRISON 1EWS������kZ?!rm  -J  While our soldiers at the front arc making  the world safe for democracy, some of our  politicians at home are trying to make their  constituencies safe for themselves.  The little busy bee improves each shining  hour, just like aEecl Cross worker, these days,  and he is stinging the kaiser quite considerably. About 250,000,000 pounds of honey are  produced annually in the United States, the  department of agriculture announces. This \s  an important contribution to the nation's food  supply, particularly in these days of sugar  .. shortage. .The department urges an increase  in \honey production to at leas! ten to twenty  times the amount now produced. The available supply of honey nectar at present is only  touched by the busy bees.  In the United States at the present time  employers who want help and workers who  want employment can get together by means  of the government employment service better  than through private agencies or .anvertising.  The service has 350 offices in different parts  of the country, 17,000 recruiting agent and a  daily intelligence system that keeps it iuformed  of the labor situation all over the country.  A similar system in Canada would facilitate  the harvesting the grain crops on the prairies  this fall.  Thc Difference in Sewing Machines  "if It is a mistaken idea that Sewing Machines are pretty muck alike,  when as a matter of fact there is a vast difference.  ^[ There is but one machine that sews hotter than any otliT���������and that is  the Singer.  ^[ This  is  because  the  Singer   idea is distinctive���������every year shows im-.  provement in that idea.  ai[ This is because the Singer factories are not only equipped with tools  and machinery better calculated to make good sewing machines than any  other, but this equipment is uniqae and not to be found elsewhere.  ���������"if This is because a half century has been devoted to training and.specializing men. each to do one thins; best in sewing machine construction.  The Singer's superiority���������its lifetime-lasting quality���������does not appear-  on the surface.  aifOne machine does sew better than any othor���������and that one is the Singer.  H. WEBERj   Box 948    NELSON, B.C. Grand Forks Address: Hotel Province  Ghristina Lake Pavilion  Dancing every Wednesday night  during season. Good music, good floor,  good roads. Refreshments served.  Boats for rent.  In these days of typewritten letters and  equally typewritten official documents, the  writing by hand is becoming a lost art. Average of time for reading letters is two minutes  for the body of the letter and anywhere from  fifteen minutes to two hours trying to figure  out who made the heiroglyphics that stand for  a signature.���������Toronto Telegram.  A  bank- official in a Florida city tells the  touching story of a woman who subscribed for  a Liberty b6nd on the installment plan of paying five dollars down and five dollars monthly  for nine months,  "I. think that I can make the  payments all right," she said,"but it may come  hard to pay the government the interest twice  a year for the next twenty-five years."    That  was  her  idea  of what the bond meant, but,  poor, old and ignorant though  she  was, she  Every  city,  town  and  village  in   Canada had suoh a -tlame of patriotism burning in her  should  have a  farm employment agency in hearfc  ?hat  she   was willing to undertake the  charge of some good, live local man. Farmers 0Dll&atl0n-  want help, and it is the duty of the towns and  cities to supply it if there is no other source of  supply.   Able bodied young men of all classes  have been enlisted for the army, and the factories had already drained the country of regular farm laborers:   There is no immigration to  help the situation.    The United" States wants  about a million or more men for its own  harvest.   Some of those men will undoubtedly be  available in Alberta, Saskatchewan and Manitoba for the Canadian wheat after the American crop is in, but the great bulk of the  extra  labor on Canadian farms this  year  will have  to come from Canadian towns and cities.    To  enable these men to be distributed when they  do come forward, as by their registration cards  they have promised to do, there should be machinery ready and well organized.    In some  provinces tho local gevernment has established  employment agencies.   Every province  might  well have similar offices supplemented by vol- We read that on the first day of the fifth  nntary organizations in every centre. Busi- ]-[Un drive that the Americans distinguished  ness men in this and every other Canadian themselves and took a large, number- of prison-  town should become active in this matter, be-^ers. First the Canadian' boys distinguished  cause it vitally concerns tliem. Employers of' themselves at the front, and now it is the  labor should do everything in their power to; Americans that are coming forward aiming to  arrange their work so as to release men who; excel tlie patriotism of theCanadians for free-  are willing to,go to the aid of the farmers, jdom. The soldiers of the new world are mak-  Every encouragement should be given these1; ing their mark on the field of battle. The rea-  men, for this work is of first importance.j son for all this is that the life in Canada and  Farmers, of course, prefer experienced men, | the United States is such that their men are  and men who have been brought up on farms'not confined to one particular line of work,  or spent some years on the land, should be There are many things they can do well. Their  specially encouraged to devote a few weeks of life does not "lead them in a groove. Their  their time and the capital of their experience ability on the field of battle is the admiration  to the harvest of 1918. Extra men for the liar- of the allies and the enemy. Free Canada and  vest are wanted in every province���������in British free United States is leaving its impress on  Columbia 3000, in Alberta 0000  to 7000,  in the world these days.���������Mission Record.  "In God's name, what are  eggs  and  tea  Compared with final victory1?''  You can not reach The Sun's  numerous readers except through  iis advertising columns.  You can read The Sun one year for  ������1.00.  LAND REGISTRY ACT  Let's get rid of the habit of. saying, "Aft^r  the war is over." That means nothing. Let's  make it a rule invariably to say, "After we  win the war." That means something. The  very change in mental viewpoint, from careless  to definite, from casual to positive, is sufficient  to win the war. More than tnat, its effect on  business can be nothing less than conspicuously helpful.���������The Eclipse.  IN THR MATTER OF nil that parcel of land  formerly Unown as Lots 1, 2 unci '���������> and ���������!.  lil-clv 1:5 Map 38, bi-inK Subdivision of part  of Lot 700, tironp 1, Similkninecu (formerly  Oscvoos) Division of Yalo Outrid: nnd  IN THE MATTKK OF application 14705F:  NOTIOli is hereby given that, I shall at the  expiration of one month from the date of the  lirst publication hereof issue a Certificate of  Indefeasible Title in respect of the abovo  mentioned lauds, in the inline of Hugh Allan  Nlaspell, unless in the meantime valid objection be made to me in wiiiini;. The holder of  the following documents relating to said land,  namely:  1. Deed  dated   20th   April, 1S9S,   Lloyd  A.  Mauley to Richard McCarrcn. of mi undivided one-half interest;  2. Deed dated  -1th  April, 1899, Richard  Mc-  Carren to John A. Cnirns;  is required to deliver tue same to me forthwith.  Dated nt the Land Registry   Office,   Kamloops, Ii. C , this 21st d������y of June, 1918.  C- H. DUN 13AR.  District Registrar.  IS  AND PICTURE FRAMING  Furniture   Made  to  Order.  Also Repairing of all Kinds.  Upholstering Neatly   Done  R. G. McCUTCHEON  WINNIPEG AVENDF  Good  Printing  npHE value of weli-  primted, neat appearing stationery as  a means of getting and  holding desirable business has been amply  demonstrated. Consult us before going  elsewhere.  Wedding in vitations  Ball programs  Business cards  Visiting cards  Shipping tag's  Letterheads  Statements  Noteheads  Pamphlets  Price lists  Envelopes  Billheads  Circulars  Dodgers  Posters  Menus  And commercial and  society printing of every  description.  Let us quote you mir  prices.  New Type  Latest Style  Faces  Columbia Avenue juul  Luke Street  TELEPHONE  R101 )i  THE   SUN,    GRAND   FORKS,   B. C.  li  a Y  The spirit of co-operation-is in thc air  more than ever. It means that the more  you do, the greater is tlie degree of benefit coming back to yourself.  Apply it to your telephone 'service.  You have excellent operators, adequate  equipment, and the more you seek a  perfect service the better Vill you be  pleased.  You will find that the company endeavors at all times to heartily co-operate to the end of giving the public the  best there is in the telephone utility.  T  TELEPHONE COMPANY. Ltd  TAXATION OF THE  MINING INDUSTRY  study of the conditions, I found that  mining companies were taxed, not on  profits, bub nearly on gross income In  ascertaining tbe taxable income, no  deductions could be made for depte  ciation' of plant, for development work  or for managers' or directors' salaries  resident in the province, while share-  holncrs receiving dividends from mines  were obliged to pay further tax on  such dividends,and in addition to this,  the 2 per cent ore tax had to be col  lectcd.  After having explainod in detail to  the cabinet the drastic effect the enforcement of the Ace would have on  the" mining industry, I was authorized  not to assess under the Act as it then  was bub to- investigate and prepare  amendments that would rcfiru-ih^ Act  to a more reasonable and equitablf1  measure and make these retroactive  to 191b'.  During the year 1917, and prior tn  Over $10,000, not exceeding   820,-' the 19 16 session, 1 had   many   oppor  OOO, 7-k- per cent. ��������� , tunities of discussing the   taxation  of  Over $20,000, 10 per cent. ! mines with representatives of   mining  I took theoflice of minister of fin- interetts,and I can say that the point  ance in June, 1917. One of my first of view of the mining men was very  duties was to assess'mining companies forcibly placed before the government  under the terms of the 1.917 amend- The government realized from the out-  men t and Sur-tax   Act.! On  a   close  set of the coufereuces with the mining  WHEN FOOD IS WASTED:  (Continued from Page 1.)  special surtax of 7^- per cent on the  excess of incomes oyer 850,000. Therefore, for 1917 the total income tax was  5 per cent up to. 850,000 of taxable  income and 12������ per cent on excess  income above 850,000.  By a further amendment to the  Taxation Act of 1917, the income tax  for 191S and until further amended  is as follows:  On taxable income not exceeding  82000. 1 per cent.  Over $2000, not exceeding 83000,  lijr-pcr cent.  ���������  Over $3000, not exceeding 84000,  2 per cent.  Over 8-1000, not exceeding' S7000,  ���������t per cent-  Over $7000, not exceeding SI0,000,  5 per cent  men that they were not trying to  evade a just and fair tax, but that  the}' were anxious to-twsist us in the  solution of the difficult problems with  which we were confronted. On the  other hand, I think I am right in saying that the mining men soon realized  that they had the sympathy of the  government, arid while we were anxious to increase our revenue, we were  determined not to do so at the risk of  crippling the jjroat industry of mining, on which this province depends  so much on its progress and pros  parity.  During the session of l'JItf, I am  pleased to sny, the wlmln of the sug  ������ustions of I.he mining men, with one  exception, were crystalizml into legislation. The following allowances folded uctions were made.  In addition to    administrative    ex  penses   and    necessary    expenditures'  made for mining, an allowance for de  preciation  of p'ant not  exceeding   15  per cent per annum of value.  Development work in connection  with ere from which an income is derived.  'Salaries of managers and    directors  who reside in the   province   and    who  thus are liable for income   tax   them  selves.  Dividends from mines are not again���������  taxed, anrl in addition it was arranged  not to collect income tax and the 2  per cent ore tax, but.only whichever  is the greater.  All these changes apply to the i017  tax, ���������ns well as to 1918, and have a  very materia] ell'ect on the amounts to  be paid by the companies.  A little misunderstanding existed  about the year's operations on which  to base the returns. Some companies  requested that they be alio wad to pay  taxes for 1917-18 19 on the basis of  1917 returns, but when it was pointed  out to them that provision was made  in the Act to credit the 2 per" cent tax  paid in trie vear that. migh> btj u-ed as  a base for incline tax againxt said in  come tax, they readily agreed lo pay,  taxes for 1917 on  1915   baancp she: r  for 1918 on 1916" balance sheet and  for 1919 on 1917 balance sheet be  cause by accepting this method their  account foririeorne tax for the three  years would be credited with the 2.percent tax paid on the years 1915 16  17, while if the taxes for.;. 1917 18 19  were based: on 1917 income, credit  could only;be had for 2 per cent tax  paid in that year. ,  Gold mines were treated a little dif  ferently on account of the price of  gold being fixed and the increased cost  of production The 2 per cent tax is  struck out althogether, and they pav  on their profits, ��������� without regard to  whe'rlier or not the amount is greater  than the 2 per emit tax. The only  Oth"r.deduction that ihe milling com  panics can reasonably ask for is that  the capita) invested be allowed to earn  a reasonable interest before profits are  taxed, bub this would also have to apply  to lumbering and other industries as  well. We are in sympathy with this  idea, but before arriving at a decision  on the point, we are waiting for complete retorns from mining companies  and other corporations, so that we  may have sufficient information before us to see what effect such deductions would have on our revenue.  It is hardly necessary for me to  again repeat that Frontier Oliver . and  the government are determined that  taxation shall not interfere with the  progress of mining in this province,  and when yonr returns,are all in our  possession'wo will give tho matter our  fullest consideration and Study, so  that adjustment may be ���������made, if  necessary.  rassHSSEEsaaB&Jssss  ������ ST&H  ua#C3r4J.imcjirun������H r_  Gnffod     ���������-  ^rfam  nam 4T.4 Mgj  Rbetf  aAO?ri*4'  \Vhdil  MM  BulterOko M  While Bread $/  SYNOPSIS   OP  LAND ACT AMEMDftfEN"  WHEN  TOO NTU.CJ-I"'-IS  SERVED AT OM2  MEAL  WHEN WHEAT FLOUR. BEEF AMD  EACCrt ARE USED BATHER THAT:  N0N-EXPODTA3LE SUBSTITUTES  WHEM FOOD 15 ALLOWED  TO SPOIL IM THE HOME  U/HErl FOOD WHICH COULD BE EATEN 15  THROW; If JT0 THE GARBAGE VKL  WHEN POOD 13 CARELC^L/  PAREP OR- TRIMMED  WHEN FOOD 15 CARELESSLY  OR IMPROPERLY COOKED  FOOD ISmSTED WHEM THE BEST POSSIBLE USE FOR TEE  WINNING OF THE WAR 15 NOT MADE OF EVERY PARTICLE OP IT  Pre-emption now confined to surveyed  lanfis only.  Kocords will be granted covering only  land suitable for agricultural purposes  and which is no:i-limber land.  Partnership pre-emptions abolished,  but parties of not more th;ui four may  arrange for adjacent pre-emptions, with  joint residence, but each making necessary improvements on.respective claims.  Pre-emptors must occupy claims for  five years and make improvements to  value of $10 per acre, including clearing  and cultivation of at least f> acres, before  receiving  Crown  Grant.  "Where pre-emptor' in occupation not  less than 3 years, and has made proportionate improvements, he may, because  . of ill-health or other cause, be granted  intermediate certificate of improvement  and transfer his claim.  Records without permanent residence  may be issued provided applicant makes-  improvements to extent of ?300 per annum and records same each year. Failure to make Improvements or record  same will operate as foi-feiv'.tre. Title  cannot be obtained on the .e claims in  less than 5 years, with improvements of  510 per acre, including f> acres cleared  and cultivated, and residence of at  least 2 years.  Pre-emptor holding Crown Grant may  record another pre-emption, if he ro-  (ltiti-es land in conjunction' with his  farm, without actual occupation, provided statutory improvements made and  residence maintained on Crown granted  land.  Unsurveyed   areas,   not .exceeding    20  acres,   mav   be   leased     as     home ".i'.os;  title to bo obtained after fulfilling resi-  ���������dential  and   improvement eondltio.s  For grazing and industrial purposes,  areas exceeding 0 ?������ acres may be lea.-ed  by one person or company.  PRE-EMFTORS" FREE GRANTS ACT.  The scope of this Act is enlarged to  include all person.': joining a::d .-������������������������������������rving  with [lis Majesty's Knives. The time  within which th" he'rs or devi.-'ee- of a  deceased pre-emptor may a poly for  title under Ibis Act Is extended from  one year from the death uf such person.  as formerly, unlil one year after the  conclusion of tin; presci'i war. This  privilege  is  also   made  retroactive.  TOWNSITE  PROPERTY ALLOTMENT  ACT.  Provision Is made for the grant to  persons holding uncompleted Agreements to Purchase from the Crown of  such proportion of the la-id, if divisible,  as the payments already made will  cover in proportion lo the sale price of  the whole parcel. Two or more persons  holding such Agreements may group  their Interests and apply for a proportionate allotment jointly. If it i.s not  considered advisable to divide the land  covered by an application for a proportionate allotment, an allotment of land  of equal value selected from available  Crown lauds in the locality may be  made. These allotments are conditional  upon payment of all taxes flue Ihe  Crown or to any municipality. The  rights of persons to whom the purchaser from the Crown has agreed to  sell are also protected. The decision of  the Minister of Lands in respect to the  adjustment of a proportionate allotment  is final. The time for making application for those allotments is limited to  the 1st day of May, l!)l!l. Any application made after this date will not be  considered. These allotments apply lo  town lots and lands of tin- Crown sold  at  public auction.  Pot- information  apply to any Provincial   Go'-ernmont   Agent  or  to  (',.   U   XADK.N.  Deputy  .Minister of I,rinds,  Victoria. Li. C  ,:XEri;ra^'w>i������JjasESEsn'aBratEKTC ���������"���������"���������"���������Trunrr owinnnoiii  THE   SUN.    GRAND   FORKS,   B. C.  Of all present-day Sewing Machines.  Why buy' a machine at which you have  to sit in an awkward position, when you  may just as well have one with which it  is a pleasure to sew? The White Rotary  Sit-Strate is just the machine you want.  Sold on easy monthly payments by'  oMiller m Gardner  Complete Home Furnishers  , enginepr for the Consolidated   company, recently inspected  the operations now being carried on the prop  lerty.  Miss Emma Needham is visiting  Miss Hilda Hood in Saskatoon,  Sask.  News of the City  M  H  Burns'   auto  was knocked  over the bank three miles   this side  of  Lynch   creek   on Sunday  by   a  motor  cycle  running into it.    The  car only was slightly wounded, having  its   radia'or  damaged   and the  A'ind shield cracked, but the   motor  cycle was killed in action.    The two  men oq the motor cycle escaped v. itli  a few   scratches   and    Mr.     Burns  came out of the melee with a bruised  arm.    The owner of the motor cycle  on Monday paid a ������������������substantial'., tine  for exceeding the speed  limit   while  rounding a dangerous curve. j  Wright, John McKie and II. E  Woodland, The women in charge of  the work*done by the local branch  are: Mrs. Jeff Davis, Mrs. E. C.  Henniger and Mrs. H.'E. Woodland  Judge W. B. Cochrane returned  yesterday from "a two weeks' visit  to the coast cities.  Miss Vera Reid, who has been  studying music in Victoria, is spend  ing her vacation with her parents in  this city.  W. M. DeCew has returned from  Calgary, where he attended a meeting of the   Mountain Lumbermen's  pssociation.  /_ '  Miss Phila Dinstnore, who recently returned home from Toronto,  where she studied advanced music,  has been notified that she passed  her examinations.  9  "Quality Jewellers"  ^  tq carry a complete line of Jewellery,Silverware,  batches and Clocks. Cultivate*the habit of vis-  We  Watch(  ing oiu' store frequently. A cordial welcome  awaits you, and we will cheerfully show and explain the merits of whatever may interest you.  Fine Watch Repairing a Specialty.  Bridge Street, - Next Door B. C. Telephone Office  J H. Ryley returned on Monday  from a two weeks' visit to his home  at Queens Bay. ...,..-  The G-ranby company is shipping  4500 tons of limsstone a month to  Anyox from its quarries at Swaiip  Point.  Richard Davi$, manager of the  Forest mill at Cascade, was in the  city on Saturday.  The Granby company has about  twenty five "men. working at the  Velvet near Rossi and. The mine  has beetiun watered aud the timber  ing renewed.  Thomas Roderick, one of the pio  neer miners of Phoenix,   was   killed  on Friday night last at the   Gran by  mine   by   being  crushed between a  car and a wall.    The   remains were ;  shipped  to    Burlington,    Ont.,   oa!  Monday for burial. He was a promi-'  nent Mason, and   was   well   known'  throughout the Boundary.  If Peter A. Z Pare does not amass  wealth as a farmer it will not be on  account, of a lack of marketing en  terpnse. Tins year, he is reported  to be selling four tons of hay to  every ton that he grows.  Mrs. E. ���������]������. Gibson has returned  from Vancouver, having accompanied Mr. Gibson's mother to that  city-  The -.following, contributions of  socks have beeu received by the local chapter of the l.O.D.E.: Two  pairs, Mrs. ,W. Bonthron; one pair  each, MrsrMcInnes,Mrs. Redmond,  Mrs. Munro and Miss Anna Munro;  two pants, Mrs.. F.'.M. Kerby.      ���������  Mrs. Geo. McCabe and Miss Gertrude Brown have returned from, a  visit to the coast.  W. B, Bishop and son Charles returned on Saturday from a visit to  the coast cities.  R. G. Ritchie has been elected a  trustee and F. A. Smith auditor of  the Cascade school district.  Mr. and Hrs. H. VV. Cater, who  have been visiting at the home of  their son-in-law, P. W. Clarke, for a  week, left yesterday for Brandon,  Man. Mr. Cater is mayor of Brandon, and has held that office for  four years.  A letter from the trenches says  that "Ton" Cook has been promoted from corporal to sergeant.  He left this city as a private.  "Banner Rebekah lodge installed  the-following officers at its last meet  ing: N..G.,'Mies C. McCallum; V.G.,  Mis. John A. Hutton; R.S., Mrs.  P. VV. Clarke;. Fin. Sec, Mrs. Dan  Fleming; Trwis., Mrs J. N. Currie;  Chap ,Mrs. -F. E. Cooper; conductor,  Miss F. M. Spiugget; warden, Miss  M. Spraggett; RS.N.G.",. Mrs. E.  Graham;,R.S V.G , Mrs. E. Sprag-  gt-ti; L S. V.G.,- Mrs. B, D. Lugun;  I G., Mis. Botuhron.  The following officers were elected  at the annual meeting of the Grand  Forks Red Cross society: Chairman,  IT. C. Kerman; vice chairman, VV.  B. Bishop; secretary-treasurer, J. I).  Campbell; executive committee,John  The fluorspar property near Lynch  creek is now known as the Rock  Candy  group.     W.   M;   Archibald,  One of the iiiicsthom.es  in Grand Forks. Lots 84  x 125 ft.; 30 fruit trees,  etc.  For terms and conditions  apply to  . B. Cochrane  Grand Forks, B. C.  Make your'money go fiii'tlmr. Saves car farw and shor; leather.  Costs very little for upkeep. Gets you to work feeling fine. Lets  you slip homo for a hot dinner, instead of a eo!d lunch  Cycling is easy and pleasant when you ride a Cleveland Bicycle,  the wheel that runs smoothly anil easily year after year. Look for  the name-plate Cleveland, hot ine explain to you my easy sale  plan'on terms.  First olas.s repair work done also in Blacksmithing, Brazing,  Aluminum Soldering Oxy-Acetylene Weltlfng, Woodwork, etc.  Open on Saturday Evenings Till 10 o'Clock  Attbe hist   meeting  of   Gateway  lodge, 1.0.0.F,, the following ..officer.-.  were installed:    N.G , James Catloo;  V.G.,"H. H. Henderson;  Treas,   B.  D. Logan: R.S., VV.  S.   McPherson;  Fin. Sec.j J. B. McDonald;  warden,  'C.   D.    Pearson;   conductor, VV. 0  Easton; R.S.N.G., J. N.   Carrie;   L  S.N.G., S. Baker; 0 G., John   Kava-  nagh;IG., Dan Fleming;   chaplain,  John A. Hutton.  ^MWlumK������w*^amjmmaBtmB^nu.,m,TM-~*rm,^^*.r,,.,,lr.T~*^^  GIRLS! WHITEN YOUR SKIN"  WITH LEMON JUICE  Make a beauty lotion for s f ew cents to  remove tan, freckles, sallowness.  THE WEATHER  The   following  is  the   minimum  and -maximum temperature for each  day   during   the   past   week, as recorded by the government thermom  eter on E. F. Laws' ranch:  Max.    Min.  July   19-Friday   8ti 60  2U���������Saturday   .... 78 57  21���������Sunday  81 50  22���������Monday  81 47  28���������Tuesday  82 60  24���������Wednesday .. SI 49  25���������Thursday  75 56  finches  Rainfall  U20  Christina Lake Pavilion  Dancing every Wednesday night  during season. Good music, good  floor, good roads. Refreshments  served.     Boats for'rent.  j  <  o  7  Opposite Grand Forks  Garage  and  City  Hall  Always a full line of Accessories, Tires and repair  parts on hand for bicycles, motor cycles and black-  smithing.  !  With the Fingers!  Says Corns Lift Out  Without Any Pain \  Your .grocer has thc lemons and any  drug store or toilet counter will supply  you with three ounces of orchard white  for a few cents. Squeeze the juice of  two fresh lemons into a bottle, then put  in the orchard white and shake well.  This makes a quarter pint of the very  best lemon skin whitcner and complexion  beautificr known. "Massage this fragrant, creamy lotion daily into the face,  neck, arms and hands and just ace how  freckles, tan, sallowness, redness and  roughness disappear and how smooth,  soft" and. clear the" skin becomes. Yes!  It is harmless, and the beautiful results  will surprise you.  Yale  Barber Shop  Razor Honing a Specialty"  a Jii f'���������>*!, i&'l'!::iii  :?S^?������yi-/Mp:  Job Printing at. The Sun office a'  practically the same prices as befo e  the big war starter).  Wise wives won't waste.  BOOT   REPAIRING  TAKE   your   repairs  to   Armson, shoe   re  puii-or.     Tho    Hub.     Look   for   the   Bis;  Boot.  Sore corns, hard corns, soft corns or  any kind of a corn can shortly be  lifted right out with the fingers if you  will apply directly upon th������ corn a few  drops of freezone, says a Cincinnati  authority.  It is claimed that at small cost one  can get a quarter of an ounce of freezone at any drug store, which, is sufficient to rid one's feet of every corn  or callus without pain or soreness or  the danger of infection.  This new drug ia an ether compound,  nnd while sticky, dries the moment it  is applied and docs not inflame or even  irritate the surroundin.i; tissue.  This announcement will interest  many women here, for it is said that  the present higli-hecl footwear is put-  t'tig corns on practically every  ���������"���������>man'c feet.  When you are in   the   Boundary  -  Country .stay at the  Hotel Province  GRAND PORKS, B.C.  A new brick and marble building,  strictly fireproof, with iron fire escapes  iirifl 20U feet of 2 inch hose. Hot awl  cold wator; bath on each floor; 52 bed  rooms,-barber shop, pool and billiard  rooms and sample rooms alPunder the  same roof.   We eater to tourist   trade.  I    UI    B   l������> 8 L  GENERAL TRANSFER BUSINESS  AND DEALER IN  P. A. Z. PARE, Proprietor  Yale Hotel, Fikst Street  AT YOUR  SERVICE  Modern Rigs and Good  Horses at All Hours   at.  the  ode! Livery Barn  M. H. Burns, Prop.  Phone 68 Second Street  CITY BAGGAGE AND TRANSFER  FOR SALE  O !������������������[������������������ 11 k!  F. Downey's Cigar Sfurs  Tki.i'.i'iioni'b:  (ii-i-ii.i-., Kilt. Pfpct <vtri>l>t  HaNSK.n's Kkhidkxck   u:;s HIOI OllbOl   ,���������  MA-Ttmw mm-A  IMPERIAM PARLORS  BRIDGE STREET  WE SELL  res  ooaccos  AND faw.  OFFICE AT R. PETRIE'S STORE  All Leading Brands of Cigars  Soft Drinks  PHONE 64  eagher, rrop

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