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The Signal, 1916-4-6, Page 2lastrAT •Onto tl, 191d 1 TSN BIUNAL PRINTING Uu., LTn. PususI titan Tsui /NxaL V omtheel11rsto serest.liodrricA yme JUsr.rarnus Tonne. --Oa. 6iiII. seal MS • mita net year : 1t paid .t deny 111 &deans* /toe lbllnr WUl tw accepted ; to •ubesrlb.n an the Untie' 'hetes I he rate t. Ono Dollar sail Part, Gate .tnctly its whence. Hub•erlbser who 114 to reach• THE 011.14.1. re'gul*rly tis eau will confer a favor bb squama log the pwh11-b or (Clive fact at meetly adal• a. po-lboa N hen t Menge nf noniron. 1. deair d, both old and tee new ad4ra,r .hould he given. Remittance. may be Palade by hank draft, *rpm.• money order. Do.t-ulat•e or.lrr. or technocrat letter. !tul.rrlpi ion. may (ainOuenre at any time. ADYE•T,.1 CO Tt:u.i i - Kauai for doyley and oaolrart ads erre+mment . will les given on *DPW oatron. L.ecelandothrr.imileredverti.rusnt., ten snita per lir.• for non laarrton and four 'seta per line for each uheopieut In.ert/on. idea.urrd by a .calx of .olid nonpareil -twelve (toes to an inch. Hu.ln..-. card. of it linos end under, Foe !lolls. 1••r year. Adverti.r- moot. of 1.044, Found, &l'n.yrd, Sltilaliw.- Vacant , *il oat ion. %t'enntetl. H. Ere. for Hale . r to Item, Vann. for Sale' or to Rom, Article. for Kole', euro, not ete,ading-4eh1 line-, Twenty. five lint. each ln+er,ion : tine Dollar for est mouth, Fir• y l'e'nt. Our ea. b.0 .''turret month. Larger ad, ertl-enn•ut. u1 erots.r,Ion. Am naloc-Inert. in ordinary trading tu}ym!. Ten t'per line. No Paul are 1 ... than T.arnt,- live CAht.. Any special notice. the ohieet of which i. the peelin,•.r y benrIlt of my Indlvid. wrr tel or a•iatinn. to IN eon-tdered an advcr- tl'ement and chained accordingly. To ( iIhItk.1,IV DIST..-Thr eo operation of out 4n bw-ri Mer end trailer+ 4. cordially intit- ed toward. u,nki,.K Tots itln'AI. n w eeklpp mount Of ell Taal. ono.? y end d4.? riot doings. No caul municetiuu will M' attended 10 tutor•- It con- tain,. the name and eddre... of the writer. not nece.sarlly for publication, but ae an evidence of rood faith. New. Item+ -hnnld reach lite Iitn1.i. oMoe not later th .n W.dueaday noun of each week. THF RSDAV. .'.l i:1L 11. 11118 EDI'tOHIAL NOTES. Will yoii light. or pay. or hide be- hind the barn? Can Kam Hughes "conte hack ?' Well. Bc rden says he must. Now the Zeppelins have raided t.ci,tland. A stop must Its put to this sort of thing. When is th*t committee going to report and let the 16Ist Battalion know its own name ? Perth county talks of raising a High!.nd regiment. Pei hips next thing we Shull hear to the, those ardent Scot., .Ioseph Kidd and Judge Holt, are starting • kilted battalion in Huron county. There ought to he • juke or two in the name of that wan Kyte who ruake the renaatiou'tl attack on the shell committee last week : but the Co it newspaper men don't like to stake frivolous remark t about hum, and the Tory edit Ire ate afield to. In its is-ue of hot week The Hensall Observer aril : "Alp per.ons ind, herd to the Ohms Ter office must pass in theircheyt;ee before the nth of April, after which date we will not be re- sponsible for our actions." It will he iotereating Lo Ore what happens after the fateful date. Berlin, Ontat io, will have to worry along for • time at least without • change of name. The private hills committee of the' 1.•'gialature threw out the 1 ill embodying the proposal fora change of name, the sidles of the people of Bet lin not teeing eutHc- ienGy in evidence. One of the l'anedian soldiers just returned Ir ori the (t Ont says there is a general feeling that the war will be over betide next Christmas. Thit is a little more encouraging then the re- mark credited to another of the ('•na- dian. that "the tint seven year* of ibis war will lie the worst. - The King's Royal hotel•t Owen Sound is to be torn down and the ma- terial anti furnishings sold for what they will bring This hotel had a rep. 'station se oneof the finest summer re- sorts in the Province. and yet nc hody was able to make it pay. It was built in letN and cost about Ile l,lslll. Major-Oeneral Hughes is reported by cable as reviewing the Canadian troops t1. England and handing out decorations to the men. This per- formance is nothing, however, to what w,ll happen when Sir Sam re• turns to Canada and his Cabinet colleagues review him and pin decor- ations on him. Bishop Fallon is an ardent recruiter. Addressing a nieeting at I'hatbanm (be other right he declared : "After this war to over, if any young meo comes to me foe advice or counsel, 1 will ask him where he was in this hour of crinis, ar.d if he hap no satisfact�qyjry explanat icn he had better not conte, for it will mean an implement time for him and a hot time for me." B fl•hing the wrecked Zeppelin out of the Pet tzar of the Thames Britain can secure a wi eking model for the construction a: similar airships. She needs them.—Toronto Globe. Whet for? To drop bombe nn harm- less women and children in Germany e Aa an instrument of real warfare the Zeppelin has been of very little account, while the aeroplane has heen eseeedingly u..fni, prrtieularly for intelligence wort. In a fight between the Ontario Hydro and the Mierkenzie and Mean forme at Ottawa this week Mir Wilfrid Lastrier voted "Hydro.' whit. Premier Hordes favored Mackenzie and Mann. Doubtless Kir \Viltrid w•a afraid of what The 7bronto'l'elegrant would nayabout him if it voted newest the TifF WAR.Hydro, while Sir Rutwrt korN th►t oo matter how he cast bis vote The Lou- dest Free Press would pruye that it was the right thing for him to do in the circumstances. Thr Ottawa Jomnal gives the Bol den Government great prei.e for the ••vigor•' shown its the ratting of the Cawadian al nay. We fancy that the credit would ba' more fittingly be- stowrd upon th,'rec.u,Lingoffi els and aim-ann. and the rrrruit', thrmechte,, What has the Government done to- wardsthe ,siringtil the 1111,1 Betted - ion. for Inotaner? In Grew: Britain from the beginning of the war ('ab- iu,t \Lnirt.i•lroni Mr. A.quithdown have midi roost recruiting meetings anti their addresss limo* given inspun• titbit and hops to th- people ; in Can- ada it has be 'n 1'ellial ked that the Members of the G..oernntent take no omit leadership in the business of re - eluding MODERN WAR BLUDGEONS. A modern war with ancient weapons r dr ret her pt epaaterous or like stage - talkl'i,ur to the Blest convulrtun in Europe any.,ue sugp teetiug each an eveld,t rnbetweensew'-eieditedcouu- tr ler, would be roundly . t liculed. Yet this greatest of all weir ie. to • very great extent,.:being waged with no lees primitive weapons then the ant -lent spiked war bludgeon and . the' neatly equally ancient hand grenade. \Pith high power rifles that will kill ,t 1ns11 at two mile, diotaller, machine guns,,( *1m(a,t equal lunge aid firing a rte tdy shut ot bullet.,, neat Ir LOCO to the minute, and dirge guns that can destroy the moat nrerly in,p1r,tnahle forts t a dist,uire of 1LOre than twelve nubs and withal a few hour*, it would welt nuIva:tide for (he teen thea( -elves to get even within right of each other. But the corlatrnctinn of trencher leas tarn aodevelnped the& each army had fent ab'.' to creep (.award 1111 41411415. 11,.' trenches ((4.'. 1I ti its enemy while the air above is alive is ILh mill- ion,' of deadly bullets. At points, the Iil.l line 1,rnrhea id the enrnllro air often leas than fifty yards apart. I''runu 1116 p Itnt the hand bombs ate Outwit or, tether-, tossed into the air fetus one treneli to di op into [brother. jlet as in cat, of a Ih rmeatid years ego,, The turn of these front line tee itches are erne ivi It Tong "leevy clubs with an Ogg -shaped head thickly studded with natio and *piker, besides ' their bayonetted Illus. Whenever charms offer., a ratan with a chili will slip stealthily front his trench, like an Indian, 'yuirm his lMay acr.)art the intervening fifty yards, search out a "Bosch" in the .enemy trench, club him over the head and drag him back a prisoner, or, if he can not 1 ke him prisoner'. he will club hard enough to kill. How is it done? ' That will have ft. b io'd by each individual soldier according to bid uw11 experience. It is de.per*trly danger= ' oue work and there are ninny hair- breadth escape's anti not a few meet death or set Mus injury in the attempt. But it to warfare' of the most primi- tive kind in the very midst of the most titanic rt niggle in the world's histo,y. "Fou til anti thio ba+ it. eve, wide open on the tarati gnr,tion. It May's : "The :lurid tar, was 1',e' ant l y rat -eat in the 0.t. ,it, Legi•latute of whether or net a (*nnrr aboubd be penalized for putting a system of file drain*ge un tins form. if, instead of placing his 1LOnry' in a hank. which imtuediet,- fv treesports it to the city to build un city industries. he inverts it in drains on his ferns, thereby adding wealth to his culnIuunit y and int -rename: the pro- duction tit foodstuffs for the Fwpire, should he twpounred upon by the tax collector and fined for so doing? That is exactly what is being done today. If a helmet installs a 1iledrainegeryatem his swessruent is increased and bid taxes raised. "This is beet an instance of the way in which our present .yslem of taxa- tion militates against industry. So Itnig a. • inti shifts along without his any improvements on hia'f.rm IIis aeseestllrnt to left practically un- touched. But once let •hint twain to improve his p r gwrty, to build a home or drain a field. and down comes the assessor and up go his"taxee. Our leg- i.bttors cerin to think that the best way t 1 encourage the development of a country itt to penalize industry and to put a premium on iodolence." The Solicitor -General of the Borden Administration, Hon, Ar th u r )leigher, has earned a reputation for hair-splitting in driest -send iv frequent- ly put up to make a pettifogging reply to an Opposition attack when there is no honest. straightforward reply to be made. This wobbling propensity was hit cif in an amusing way by Mr. Kyte, the coeinner for Rchmend, N.S., in his g'eat speech on the shell committee last week,. One of the al- leged grafters t+ a titan named i.ignan- ti. who until • few years ago was * member of a hotel orrheetra in Mon- treal. Mr. Kyte remarked : "1 will , not undertake to say what puticular instrument he played, because-, if I told this Houee that he played the flute and it turned out afterwards upon investigation that he played the piccolo, - the bon. Sobcitor- General would take that as • sea- son for voting down this resolution." Hansard doesn't say 00. hilt it to a ' pretty safe surmise that this sally at the expense of the Solicitor -General ette enjoyed or both sides of the House. - WHAT OTHERS SAY. "1 -I'm Coming, I'm Coming." J WIndeor Itet•x,l. Windex. to Ottawa from Sir Sant ' llughee : "1 hear you c -a -I -1 -1 -reg Allison et al. Toronto Star These fellows who so joyously be- gan grafting in connection with war supplies niust have expected that Ger- many would win and there won'd never be s clean-up and a day of reck- oning. An Opportunity for School Teachers. !tall fie ksaminel. The Victoria Colonist sensibly •ng - g -ata that it would hen desirable thing it the public school teachers. in eh.erge of the monist grades at least, would each morning devote a short tlmr to the war news of the day and especially thegeostraphicel side or it. The most impnrtsnt event that the young gen- eralic n of Canada is likely to know anything about in the war, and they cannot ba' too well informed about its progress. n' THE TERMS OF.PEACE. From an .newer wide by the Lon- don correspondent of The New York Nation to certain Awel iron criticisms of the Allies' determination, if possible, to reduce Germany to impotence.] Another thing which Americans seem sometimes to fotget is tt)e histor- ically unique character of this war. It is not lige the Russo-Japanese war, the American -Spanish war, the British• Boer war, or even the Franco-German war of Iy70-71, In all of these, the antagonists played the game, or tat the very wort, profe-a-d to play the game, and when they tranagreaaerl did so apologetically and hypocritically. In this war the deliberate doctrine of one side has [wen that neces.ity knowa no law, that ell means are justifiable for a military end. that the distinction 1* - t wren comb at*ntr end non-combatants ie ob.olete, and so forth. It cosy be. consistent with American nature Ipet hope 1 Should say with American distanced to talk excitedly ftu'r a short time over suet] an episode ,(a the sink- ing of the Lusitania, and then forget it. We cannot forget it—yet. In no previous war, ..o far as I remember, have men of the sober humane end philosophic type of Lord Bryce and Sir Frederick Pollock had to put their names to such document.*, the Report of the Committee on Alleged Atriwities in Belgium. It is iwp.,.,t. a for us vet to talk as calmly of peace with Germany as we could of pe-►ee with lsay) Russia after the C.iroean War. Ger wavy as a whole has not ye: die - •vowed these methods of warfare. And we are still at the stage where we consider it would [.e treachery to civil- isation for u• to treat with Germany as if she differed in no Degree from nations who have carried on "honor- able'' warfare in theast. It is for Germany to put herself in a p eitien to make thio possible A new Ger- many would not find it difficult to make 'its realize that our task was done. 1f the United !States ran help to hi ins this about, she will fulfil a great destiny. In auy canes she need not hope for h avmpatby or co-opera- tion from the British public for media- tion on any other lines. \V, cannot consider a draw or • stalemate The Greatest Value on Earth. uttawa J„urns'. A movement has set in among On- tario weekly newspar* -. to.saketheir amhsrription price SI :Satter year,instead of 1111.00 as heretofore. ]'hs• proposi- tion is is grool one The newspaper is about the cheapest thing In the mod- ern world for it• value If nothing else were considered save the useful - new of the advertisements and the market price, to the average hoax, a dollar spent in newspapers mint mean the saving of many dollen in any 1 hobse. Yetersts Mast Be Careful. Morena! Geon .tr. Mr. Joist's* Lavergne ha. imposed • sentancw ret thin y ebonite& imprieem- sent on Hilaire Lau,en, who, while riding at night is an automobile, ran - ove.r and killed • pedestrian. The an- tomoblM wan on the wrung .Ade of the Street, wan proceeding rapidly and the party deny, away after kinins the victim. The pswlebment shamM serve as • warning to those perwrn. who Mow en reward Inc the roles of the road and defiance of the laws made for tis puha., safety. THE SIG1NAL : GODE'RICH : ONTARIO "peace,” because that would be tanta- mount to abandoning the high prin- ciples for which we imagine we are tlgbting. Wei are not out for • peace of vindic- tiveness or retribution ; we are Out fur • peace that will guarantee us agaitsa any recrudescence of lbs aggression which brought on the war and the polis of "Rightfulness" under which it has been carried un Cnho - tunetely for the time being, the only likely method to bung this about appeare to be the infliction of a cruris tug rmlitary diaartei. It may be tots that, its the ultimate analy.ls of it' carr, the cure mud[ a mte from withir lien:natty. that militarism eanuut sup p.r.11.41 from the uutaide : but 1 way *Iso very well be that the j g the help" the solution to cryelalhte'sixty la• applied I'y an external *Brut. 1f Prus- sian militant ism were rendered helpless we should look for no other forty u impotence. What we really wish to wake impotent is a duct rine lie au idea, Mit a elate or • people. It is lirl111auy 1.i it* prr,rnt faith, not a Germany of * totally different eowplexion. If Germany proves herself wholly uu- changeaulr, if her methods in thea war are unity the uulgtu,vth of suutelhing fundamental and ineradicable in the lirrn,au character, then indeed we might consider it ode duty to fight on until either she et we weir tedueed to impotence. There appeals lit be •a certain class, or group, or coteiie of (irrwalla who have outlawed thew sellers forever ; but ower prefer to be- lieve that the bulk of the (41 1111411 !will!, Paw been deluded and deceived that it is passing thrimgli l stage 01 temporary, not iucurabin. insanity. handsomefellows. full of optimism ( •••cuurageaod high spirits,dutog their work as quickly, •••••••••• ••• •r +•OI_f1 cheerfully and w • enthusiastically as it they we're play- • ing a gun ---as indeed they are ! 1 Ulf t OLIO sailor who had jumped over- • board in the culdeot weather and • • risked his life to save a drowning dog. And there whoa little' midshipman 1 •• m My' Rugs .111f� Carpets talked to whorelrtiYea livedhreti only • • four hours' journey away, but who had not heen able la Yee chem for right • W. ACHESON & SON he, en arduous wet* his dude's, - B.it be was quite cher:lul, taking e everything in good part, and recogniz- e ing that it was 1111 pelt of the game he f s • • THE GRAND FLEET, tS SEEN BY A RUSSIAN , !Mr. K. Choukovaky, thewriter of thee allele, to one of the abbot critical writers in Russia, Iiia work or, the tlriti.h Tommy Atkins hes proved the .t popular and sutcesful Rustier' l*tt k of thewar.] This is the manner in which I first saw the British fleet. Soon after we left port we sighted a squadron of vet y great ships. 1 said to an um--et'—"There must be super-Dteaduoughte. But he laughed. said said —"No. They are only destroyers." S'we miles furl her off we came *cross a se:und squadron of even greater obi p-. I said the sante agora. But my trieud said these were ct'uses.. finally we cattle 10 the g,eate battleships drawn up in two apparent- ly endl-w, line.. It is idle to ray my ftiend.and 1 wer impressed h p y this .igh[ of British sea power. The ()rand Fleet is the grand- est spectacle 1 ever saw in my life. It looked more than anything else like a great city of gracious, yet tremendous, shapes and towers; a strange city of streets and roods and lane•, and great hotels that moved miraculously, as if with wings. Toe whole sea seemed t', be alive with them, with these mobile steel ammeters of war. When we si,thted the Hag -ship, the Iron Duke, our saline to the Admiral war wired, and in less than two min- ute. hack cunt the Admiral'. wire- lesses' welcome. Sir John Jellicoe him- self was on the bridge to greet us. Band■ played the Russian National Hymn, and inedible* cheered, and we cheered in response. In Russis'irJohn Jellicoe is a natural hero, almost a national idol Our children eberian his photograph, and know his features by heart. 1 et when we were confronted by the man who directs the immense destiny of the British forces on the seas 1 could hardly helleve my eyes. He teemed much too simple aou modest and genial a personality to be at the helm of such • terrrle and tremendous machine as the British Navy. We were able to learn mush of the striking power of the great fleet. We saw vessels—huge and unwieldy as they seemed -6o through the most intricate movements with the most miraculous rapidity. We saw raid haute -practice. Two cruisers fired at moving targets at long range, and hit the wank every time'. It was splendid —to us it wan almost wira.;ulous—the deadly precision with which they loaned the great Runs, found the exact r■ogs fired and loaded agein. One eould not help thinking. at the sight' of the ingenious lording Iechani.wn, that the great machine we saw was infinitely m tie riever and accurate than we men who were looking on. Then we saw torpedoes flted from destroyer., marking the water in long linea, and the industrious trawlers sweeping for mine.. Iltit best of all 1 liked the British sailors. 1 talked to many of thew, and they laked to me. and showed me then quarter., and their cheerful mottoes and notices on the wall, and the ingenious toys they bad made out 'uf tettle-splinter,. They are splendid, and his friends had set themselves to play. When we return to ltusaia we shall have many great and wonderful things to relate to dur own potpie ; but noth- ing can rutpa.* the magnitude', the vigilance, the power and the immen- sity of the British Battle Fleet, as we have .ren it with our own eye's. And our admiration is mixed with grati- tude, for ,hie "sure shield" of Be dein is no Ire's the unceasing shield rife guard of Russia.—Olasguw Herald. Points to Consider When Purchasing a Railway Ticket. A Can*dian Pacifle Railway ticket din'. not represent merely a wranr of transportation between given points. 11, in addition, paovitlrs the traveller with every cowtort and convenience developed by modern railway science, ":'afety First," with up -to -dale' equip- menl, unexcelled dining -car sea slee,' palatial sleeping cats ; in rt worrrjj, 1 everything that a railway can ptovide 1 for the comfortable 0an.portatiuu of 1 ltd passeugers, including courtesy. 2 t. Judge (discharging prisoner 1 -"And in the future set, that you keep int of load company," Prisoner—"Thank tt, your huuur. You won't see we llsrre again. "1 ter you're teaching your wife to 1 play golf. Is.bq an apt pupil "Oh, she doesn't care for the game at all. t 1'ur merely teachi ng her the rudiments, so 1 can discuss the gauge with her 1 when l come home from the links ' 1 New Type of Pullman Has Many Novel Features. A new type of Pullman sleeping car is now tieing placed in art vice on the Grand Trunk Railway Ry -stem. Fresh frotu the shops these can have be'eu.l . placed in the Montreal -Toronto service ' of the Grand Trunk thin week. \tiny improvements have been in- cluded in these truly magnificent ' examples of modern railway equip- ' ment. Ono- of the most noteworthy ; of these innovations is the new arraugenlent of the berth curtains. Bach upper and each lower berth has been provided with its own set of custsins, superseding the Imre/re type' which served previously for both , twrihe. Toe new arrangement makes for greater privacy -in travelling, re- moving the possibility of theparerriger who has already retired being Ms- ' turbed by the opening of the curtains by the occupant of the other berth. The new type of curtain hen been suggested and designed by Mr. A J. (:rant of the Pullman ('umpany, a i Canadian who began his railway !career with the Grand Trunk in Tot- onto. Other new features of this 11)111 type 1 I of Pullman cars are mirrors in the !upper berths, new lighting and venial - siting systetur, moreeeatiug accommo• dation in the smoke rooms, installation Iof dental fitting. io the drawing rooms, which have also been fitted with anew ltype of window shade to give Io - icre.s+d privacy to the occupants. Similar cera, representing the lait word in th'e railway car builder's art. Let There be Light And there was light wherever we were given :,an opportunity of installing Electric fixtures Experienced men and the best materials is the secret of our success. Our store is Headquarters for everything in Electrical Appliances, from a POCKET SEARCHLIGHT to an ELECTRIC STOVE Beauty and Utility are combined in much of our stock, and— PRICES ARE RIGHT WEST MEET ROBT. TAIT °vs's'Roe. M A splendid assortment of British Rugs • and Carpets - Brussels, Wilton, Wools and Tapestry. Anticipating an advanced • price from makers our buying was large • andprices we are quoting now are in • 1 �, • some cases less than manufacturer's. All • • sizes from 2X2 I-2 to 4x4 yards. • • • • • Tapestry Rugs 54. JO to 514.00 Wilton Rugs.... ...... $8.00 to $35.00 • • • • • • • • • • • • Wool Rugs $3.50 to $12.50 • • Brussels Rugs .59.00 to 525.00 • Penman's Cashmere Hose • • Sizes 8 to 10, at ............. • — • 35c and 50c• • Wash Goods • • • t 80 pieces new best English Wash Crepes and Ging- • • hams. light. medium and dark colors. neat patterns. • • Pinks, blues, linen, buffs, etc. Special at per yard • • 12 1-2c • • • • Lonsdale Cambrics • • 36 -inch fine white Cam- • bric, at per yard 12 I -2c • 38 -inch extra fine Lons- • dale Cambric 17c • 40 -inch Pillow Cottons, • special at 15c • 62 and 72 -inch Bleached • Sheetings. at 22c 40 -inch extra heavy factory • Cotton Sheeting, worth • 16c, at per yard 12 1-2c • • • Dress • 50 pieces bought a year a • Navy Serges in all sha • 60c, 75c, • W. ACHESON & SON •••••••••• ••••••••••••••e 36 -inch Bleached Flannel- ette for Red Cross pur- poses, special per yard 12 1-2c 28 -inch Bleached Flannel- ette. special at per yard 9 1-2c 36 -inch extra heavy double warp Flannelette Sheet- ing, special 15c Serges go, old dye,' beautiful stock des, at old prices 85.c, $1.35, 51.75, 52.25 • • • • •• •• •• •• •. • • • Printing2 JOB AND the Signal are being placed its the various Cana.; dian service's of the Gland TrunkRail- •••••••••••••••••••••••••• way in accrdwnce with the poli f .ipolicy t. the Company to maintain its service at the highest possible standard. 4 1 MODEL 493 "Chevrolet" $675.00 F.O.B. Oshawa w NO MORE CRANKING NO MORE BROKEN ARMS Bendix Drive—Transmission, Selective Type—Three Speeds, Forward and Reverse EQUIPMENT Including speedometer, ammeter, mohair top. envelope and aide curtains, clear vision ventilating wind shield, electric starting and lighting system, valve in head, and completely electrically equipped. NOTE --Owing to the great demand for this car we would suggest plac- ing your order early to ensure delivery. M. J. FARR, Agent COLBORNE: STREET, NEXT CANADIAN BANK OF COMMERCE