HomeMy WebLinkAboutThe Goderich Signal-Star, 1941-03-20, Page 7'iltommorovalmmorsimuliirmioni
a
DAY,' M&4OH 2*b, 14i
'Brightens your Furniture.
Brightent=you -Nom
- r e
Just few dreps on a ditnin cloth removes dun.
ness, (suer letericSt etC. Yeeli$110$ quickly hard and
dry, leaving no sticky filen to Catch the dust,. eeit
T
LOCAL INDUSTRIAL SSENT
PEALS—TEXT OF JUDGMENTS
• .444,44 .„. , a 4t+ '
..,0APVAaSmith-.
L Gordonorn m sw mi
4
Once agalnewareisebringingeto-Cauererverefilalie harvested -1a a single Season.
• . adiania 2thiee vital Value- of vegetables.
IniPortiint are these inetb.e average
diet thafikaieged Great Britain IS now
• ilasessing bon/le-gown, Ifreen vegetables
.
above almost any °tiler food. They are
• . eeseutial in. anyediet, and-WI/en properly
grown are the,Moat'llitiorable of our
foods, as 'well, The seeeet- of -high-
quality vegetables, the kind that will
take most of .ua...bitek tothe supper de -
;lights a our ehildhood, le eeriele...ura,
heeled growth, an esIuies
. If we can: keep earrefs, beets, beans,
Peas and sueh things• growing quickly
and eteadily, ethen 'there is no chance
•dor woody 'fibre deeelap. Having
clOne this, the only other thing neees-
me• .17 Is to make'sure that no time is
lost between- picking and the fable.
-
Garden peas and corn, for examPle,
fresh plekede have a .fiavor that is im-
possible to get when these mune vege;
e Sables are picked one day. and used the
*ext. By thattime the natural sweet'.
ages has*diiitipPefteseall''
° Most' for the Moner ,
. For sheer volume per.square• yard of
eon employed; . vegetables areethe big-
,: geet-yle;ding- crop one can grow.- Not,
only can most lines be grown close to-
gether, but with.. seine •thins like let -
epee and carrots, for instance, a seCond
, •
: • -
•
.44
, 4
W1.1...To Get Relief •
oetafter "thosp'distresaing sPella
of coughing and ease misery of
the eadd the, widely used Vicks
way.. .Boil some water.-Vonr•it
into a-laowl., Add a good' apoonitil.
of 'Woks Vapontib, Then breathe
in the steaming: medicinal vapors.
With every breatir, you 'take
"trapo.RUh's medication soothes
irritation, quiets coughing, helps
eteax head and. breathing Pas-
sages. FOR. ADDED-rOzurv.,„,At
bedtime rub Vicks VapoRntb on
throat; chest and back. Its poul-
tice -vapor action works to bring
you comfort while you sleep.
•
,ffintall "vegetables' like- lettuce -and
radish require rowe fifteen. *elms Apart:
Beets, beans), eatrots, peaa and spinach
need, eighteen inches between, while
potatoes; corn and staked tematoes
111119t have re eounle of -feet to "•thiety
inehea.„ Space ma be eeved with the
letter type if something qinek-maturieg
ouch .as lettuee and. epheach Is planted
in •Setereen: The 'bigger things will net
peed the full . room at .first„ and by. the
time they do tne early, crops will be
oat of the way. ' • 1
• .• Lawn Work NOw
•Because grasa is a Cool -Weather plant,
any work with lawns should be'started
just quickly -In the spring as poesible,
expertSpoint out. This does not mean,
. of course; that the soil eheuld be
worked while it la.still" wet. That sort
of tiring never being eny kind cif
gardening. But once one ean walk over
the. ground • without getting shoes
muckly, then the rake Can be brought
into
• In both new lawns or patching, the
soil ehould be raked, dine .and level.
Authorities adviee. eetwirig ouly the
highest elealltY ofSeed mixtures and as
thick as. -directions specify. To get
even results. it lanest to make a donble‘
sovving, one aeross•and one lengthwise.
Small patches can be protected teem the
birds by brush. '
,
Both new ruid‘old• lavens" benefit from
rolling', While* the ground is Still -soft.
Grass, like any other. plant, benefits
from, rich soil and , annual applica-
tion of fertiliser. This ,iraproves the
growth'end also theeolor a the grass
itself. e. "
Xi) Soll
Perfect gerdea soil la a light, rieh.
loem,. which meeee- a Mixture Of sand,
elay and ,reittedeyegetable.nratter. • The.
last is technically 'Itnovere as humus.
'Unless one iS• lucky it Is not ;usual to
'find stich a perfect combination: in one's
own,' garden. .But veitle a little care,
something etly.•.aimilai Can be created.
Frequent eultivatiorehr itself will go far
-toWerds Cleating a pod garden soil.
P,Iewing or spanier,-Plus harrowing Or
loeseri up, tbe toughest clay,
and after a few years it is fimazingIow
meteh easier it* win be tO1' Work. An-
other simple earreetive will be 'the in-
corporation of .humus, Such is well -
rotted manure, green vegetable matter
• We a Crop of weeds, -clover or green
'Store 'Owner—What did thecustomer
say when he reified to buy that suit -
'case?
iSon:---(11e said when 'he bought a bag
he wanted t•c; see some Cowhide in it.
• Store Owner—So, what does. he take
us for--magiela.ns?
•
scribe insur.
anee by ana-
• lyzing what
• you need ---
Eind-by sell-
ing you only •
what you
lira%
NELSQN 'AUX, GIVERIPH • •
CRAIGIE, GODERICII
• G. C. TREI4VAVEN, DIINGA/4W41`.4
• REPRESENTING — •
• IA* ing selected risks in—Automobile, Fire, Plate „Class, llurglarx,
' Public Lialo'ility, and other general inat.trance. Head Offite, Toronto.
linimommilimmionasiinumium
#fralt
Use.,
rills YEAR
earwig,
MUD
ANSE
re
DechIs now tO
enjoy the &calms
• bpttor how° boat.
O Ing that's Waiting
tboutiands sap "'blue
cos.1' is• tho greatoot
heating 'value
nloneyeaa
buy."
161Ine coal
THE COLOUR GUARANTEES THE QUALlii
THE J. B. MUSTARD COALCO.
tilittletAMED CLINT01+1 atinnitell
Plipneb 41841. ,
, •
Ltglen to "'The Stsidow!' CON Sun. 5.80 gets Ciltft Toronto
Turk 8.30 pin.•
Tide paper rei!orted at week the
Tema of thekiippeals by .fOUS loenl
Industrial eoneernS against their ,aaseiiii-
vent br the Out. of Revision of the
' Town of Goderleir. et the jted.
ineirt by Pis Honor aofige T. M. Costello
in each eaete 18 here given: .
. Gederleh Salt ConePanY
The present aseeasinent aPPealS
tire Town a dederiehdeal with our
separate fied ilistinet Properties, With
eie little similarity in eonstruction, aryl
use that not laugh la to be gained
by making eomparisons araeng them
for essesSment Values. Indeed the' fact
'that not any one of the properties ha*
a ;betiding -of, -anything of lilee eon-
etruetion In the Town Of Godericle with
which eoraperisona Can' be made Make%
it a rather dialer/it task:for an aSseSSOk,
an appraiser or rteffrt to arriVe at
•defirtite conclualene tie to value in a•
comparativeeeense„.e.4iiinteeestingein
e'evieWing ail tlee evidenee submitted
°by -the -different valuaters,- to -..see the
disParity in judgment and figure
tendered by the difreeeut ^witnesses
Moet of lettere offered tnenuselfves as
experts 'tine particular work, and all
of whom are 'trader oatle, -)1,t wouid
be =Ore interesting still, and certainly
more instruettve, to hear the evidence
of say four different aPPtaisera, none
ba•villg access to the 'others' fignres no 90 per Cent. nepreelation claimed oft the
tne epreviona assessments, •and all en- ',gait bloek,-buildiag No. 14,, .redlicee the
deavoring to give their ideas of aseees- replateMent value from $18,124.00 to
ment value of the same property. So • $1,812A0. The toWer's appraisers plreee.
many different yeedetleks are used; a, v•alue of- ,850.00 on. that building.
so may interpretations are taken of Fro* this mese of eentreidietory values,
the word "assessment"; and so Many witb. reasons in -most eases given by the
differe.nt ** terms steels as "phyalea1. witnessee for 'tneir estimates; it is not
ability," "actual value," `4true value," hard to see w.by the assessor Might
"physleal value" and "selling price" have some difilcultyein arriving at a
are woven into the evidence that the proper value for assessment purposes.
court is glad to be able to go back to This, property in 1938' wee assessed for
some standard arid guide as set out in $250,090.00, divided. 080,000.0(r for
the. statute itself. For example, no sehool aseeeSmenti and $70,000.00 for
two - appraisers seem to Adopt the same general assessment The _eau* figures
method of arriving' at depreciation on were used in 1939. In IWO the total
buildings er eerviees, and Where,a man assessment , was 'reduced to 050,000:00,
states that he is using say two per cent $7,000;00 of this. being placed on the
yearly', for depreciation 'en buildings land. Ttreve 'Ire the assessOr's figures
.whieh were erected over tfitty-yettesergo; efthatopered and. after
whieli-eate of depreciation, if followed, ing througir the • varioue comparisens
tiirough„ -would entirely wipe out any given by the diffeeent witnesees and
value in .the ;building, tke. is con- figuring on an aterage, it would seem
vedently dieeardecl,„( find) What Is as if the present, asses,sment is m•ore,
thought to be a proper .value 'is more than fair . to the appeLIant. „Certainly,
or •leas jumped at. , believe that in there •is not eVidence sufficient to dis-
practice, 'taking into. account the time at turn, the present-day asSessment, and
his disposal, it is IVA' Ijos'
sible for One assesSOr. to make the
exact computation Which weuld be
necessary to eiirly out a plan of this
kind. And am satisfied that if the
assessor is a competent man,. with some
training -and experience' in the valuing
of land and buildings, and. puts on his
:task suffleient time, to -measure up in a
general Way the, buildings; and services
he is about to assess, tlia•t man should
be able to 'form a' fairly accurate opin-
ion (4 the true. aasessment value, if in
arelvieg •at that ',opinion he, keeps in
mind. the attiral weeding of. the Aisess-
ment Aict whieh saya that land shall Ve
epiteler Ite disadvaritegee is Ortill Carry-
ing 033.
After making efannerisoue of the
actual figures and estimates Submitted
by t1ie Witnessee for each party, it la
bard, to ek tamable whether Me
evidence assts or confusee a evert
eonainS to what /Should be a PrOPer
eonelusion. After hours, of laborioe0
eomParisone of 'values Submitted bY.
both sides, one eanuot help but be'
amazed et the wide divergenee Of epin-
be more or less experts till pro -
ion expressed by 1,ecten In Who pro ees to
fession$. take a few concrete ex-
amples, we find 'values ,placed on build -1
huge nuMbers 2, 3, 4, and 5A, 6, 7 and
By Apiwiant
8 approximately' as follows:
Number 2 ,, .... .. ... 9,881,60 .
Nueaber 3 ' 049,46
Number 4 e 10,206.00
Number 5. and OA 15,8613.00
Nuraber 6 ' 119,000,00
Num ba* 7 .00
Number 8- • V90.0o
7-iii-thit-OWn's Iiiikaigkre*"
AR
N. MeTiiihdr. Imo Seld her
general attore .;bUsine#3 at Brinks& to
M. Wineberg, Of Oakville.
Thomaa 'Werwiek, of Morrie Own-
shiP, died iii*Vieterlit Hospital, Loirden,
on March 10th In seventY-first tar
Ms Wife Predeeeesed him and be lea•Yee
two 6010 ail(' one deughter.
opening a doer on a freight
tar at the &earth atation,
William J. Cleary 'Wes knoOked VI the
ground and suffered a broken right leg'
and Possible fracture ef a vertebra of
tire neck. .
The ,engagement anuouneed. ot
'Helen Rosena, youngest ,clanghter °)of
George DIA* and the lett). 3froi. Dick Of
Walsall; to ` alarlee Clifton
Forrest of • dlensall, youngest sell Of
31r. a/1(11MT% ,Ckeorge Forrest,Of
tba.The wedding is to telce place on
April 2nd. •
- ,Suilvber 1,030:04 --The: death occurred' on Thursday,
s Number . eie,e0,00 Match fetli, of John Laidlaw, of 'White-
Nuniber 4 " • • 01,000.00 church, in his seventy-sevienth year;
' !Number. 5 and 5A. 0,000..00 Deceased was not inarriecl. Three
32,000.00 Meters and. a 'brother survive; Mrs,
Number 6
NIumber
Number 8
Over 18,000.00 .Tackson,.. Toronto, 'Me% Wm. Martin,
00 00 miss .0hristena. °Laidlaw and., Joseph
In this last eaSe the' appellants, Claim Laitliawe all East vr-a*anash-
a *depreciation a 80 per Cent While a HenTbesauilpeetheilbrrfe-aWsilluidanedena.MyefnenTelueu, rs_of
day; .March. fith, St.. joseplee HOP,'
Pltale Lorelon, •follawing au. operation.
Deceased lived on a farm; in ,Stanley;
'township before movIng toilenaall with
his family lie November. Be,sines the
•,widow, six sonS.and.. two daUgbterS-Sur.
vive.
,
I think the ligure.e reached by the church ;parsonage, 'Bthel. Bev. Harold
.a.seeseor in the ;1940 assessment of J. Snell ollieleted. .,. . •
$143,000.00 on the' ibeildings and ey yter_Rebinsen
$7,00a00 on the land should be cone Ki
It the home of Mr* ancf•efrs. Me
firmed. Each side" will .Pay . its own .... ... .,,.... . ,-.-r
costs. . . • 0. 0- . ° .1comnisen, •*tanleY 'to', Wnehip, en
, .
'
'Word as .'eneiveci in *Clinton las• t
week of the death of William A.. Grant
at Orlando, IFlerida. M. Grant was
his eighty-fourth year and was born
in Stanley townehip, near 011hton, and
after farming' successfully for many
years he retired to Clinton ia 1912.
For the last eight years lie had spent
the winter .months in Florida.. Ills
wife predeceasednim. and Ire is survived
a son," De.-Wigred D. Grant of Ot-
trialit, now alieutenant-in the 0.A.S,k.-
.dental corps.
Dinm--Machan -
Peters of Varna. The young couple
will reside on the groom?* tart near
Vans*.
JN U w Uwe
sw .I'b4SsJu�.s, olds
U�flb�lM sot yew NI 04
oed t "Oak r000verY. 1
on On ki.rse's Iodise
P111s—itt vote druggist's,
4
A Scottish cleric who owned.* tarot
was trying to run it as etonomiesdly as
possible. One daY, taking' a stroll, be
saw his Plowrifan. sitting !die oo, the
handle oM plo*,whilerthe hdrses took
a needed zest. , The eight 'shocked the,
eleriaanner'a sense of economy. Be
was paying the man sixpenee an hour,
so be said gently- but reproaelaNdly.`
..'''.31(ohn, wouldn't it be a 'good Van tor
tyobieull'tooriwbe rrelmlemainxing.trbesev,_.,0„obliustihiret%WhilliorThed • . .
A REAUTY'rSHOWER , potatoes .iinto' the putpit and peel .
might sumgest tharyoutake bOWI
during' the 'anthem" •
the.ininister's gaze and answered, "And
•,n,tblrarel: .eguRat:leilln;:aatrell'4:1411:11:a9L4traelvIre-:17111:thitrtil:\tianeTinf4.61t8rseum:ps. Peelf.f:tablajfint."1:tuwailitil '''r-t.:;olxre'da:v'Piela:tbeePtt'ilat'ithet7'717".
help you to a *Reber Skin beantY« _St? The 'next ,Senday wu MisisiOnm ,
to Inars
fle
,pkut,a bowl on your winfloW-aill te.eawu -igunday, and '.the bo,* had been *liked
when putting their pennies into the hoz
or notnal skim hel'e's b''`"" said..Toronw..
refagyo:401suoaalikty18 ib'ra..anbo.inutaitema,pinlil„hotagraainrid eneThLotlarde,'am' frizawilledes.1*, ottnruniy411.11:- d as
Jie
water you
ur .remaitintolioioaeurs4titu,:nereoeefeeulturd,:ardittdtievete:n(1, 4,002eald
nbe resI4nutiet..ik::yr money are
this liquid •
drone thteture of benzene ',Smooth
bappeuedeto , that valet ,of
yours" '!41 tired* him .tor ;.,eraoving
Spot from One of m* .entits." "Bat isn't
livro4...snapPotensedsvii,tot.d„O thaT "Tnes,. but ' •
• .
•this creamyelotion Igo your face and
neck at bedtime, leaving it to dry en.
If you' have an oily eompiexibn with
open. pores, try this treatment eceasione
ally: Add the Julie of a lenton to
glass at train Water and *aan 18 18 night
and 'nor/Amp leaving it ,to dry on the
ee Without towelling. An Irour after -
"wards, rinse in clear rain 'water.
Women with dry skins, 'especially,
should --wereome -rain,' water, • for it -is
so unbelievably ,soft. •Vitash in ;it
, regularly, using a gentle olive oil Seep.
On special •oreasions, give your eom-
•plexion a •eleart-up with a lotion con
The wedding of Dorothy jean, daugh- .eisting of e tableepeonful-of rain water
ter of Mr. and Mrs, Stanley Meehan, with an equal quantity of fresh'. milk
Grey township, to William Bari, son of and endumber •juice.
Mr. and Mrs. Wm: Dunn, CraebroOk, • 'Write me about Your Persorial Prob-
took -place on March 8th at the United lems, enclosing, four one -cent stamps
for my booklet on Beauty Oam." Ad.
dress: Mese Barbara Lynn,. fBox 75,
'Station B., Montreal, Que. .
rd
rat. • "Clawsh,' said tne, sparrow as the
day, March'Sththeir eldest daughtee', 14-ineh shell just missed it, -"gee, they
Nerrine, wasunited in merriagel must be *hard' ui f°1 -meat'"
to Elmer J. Hayter, son :of Mr. and
Mre. •Williain Hayter of Stanley. The
Ceremony- vvits performed by Rev. j. R.
Goderich Manufacturing Co,
;Before applying the principles - jest
leid down to the appeal of the God'erleh
Manufacturing Company - Limited,
agelest its assessment of $20,090.00,
would like for a raomene compare
the evidence submitted, by the contest-..
ante in this appeal-. No sufficient ex-
prepated What might be called a
-chart, setting -Out the different proper-
'
planation was given by the.aeeessor for ties with the asseSsments placed on
assessed at, its actual value -..and the the-suddetrlsooSrin aS:sesSifieiit-flom em-4by,-;different witnesses and reasons
value cif the bnildings shall be "the $3,500.00 to $20000 00 except that there
for these ' asse:esraents. ,
seemed' to, be Some „unwritten inidr- Thee witness vttry.idigeth thedoe//potty:rearm
tob
u
amount by "*Whielethe value of the land
is thereby _increased." :And if he uses
the same ..yardatiefic in assessing all 0that $3500.00 was
property, he -lias made, as far as his -fixed assessment on the appellanes
municipality is concerned, a fair assess- prdperty. In meking comparisons be
nient Ft Is for this reason that courts tween -the valuations arrived) at bv the
of revision and higher courts follow- different appraisers, it le difficult at
the -rule laid down In Re MacKenzie, first to understand how. men, every one
• Mann and Company (1015) 22 B. 0:45, supposed to be an authority, can be so
"A :valuation arrived at honestly -by •a. far apart on actual figures. Leaving
coMpetent assessor is not lightly to be out entirely the evidence of Mr. Baech-
interfered with."• ler, who might naturally be prejudiced,
(The -above paragraph introduces Iwas more imPre..sSed,by the flgures
each of the four judgments.) given by Mariuz;. a builder and con -
Applying the principle just laid dovv,n tractor from Windsor, who was . more
to the appeal of the Goderich Salt practical, If less technical, 'in arriving
at his values, than either Aseltine or
00/11PanY 'Limited against the assess- Sheppard, who gave evidence for the
ment of1q0,000.00, there is aro other
Course loft open than to confirm these respondent. Mariuz brought into.court
'figures of $70;000,00 on the buildings a complete Set notes and was -able
and $1,000.00 on tne land. this sp. to break dew he lump sums placed
lied on the evidence. on each building operation. He Was
peal the appellant re
of-appraiserwhowere really the Wit seemed Tal3re'seemed to be mortletinitE Pries 411-1(14ndedwhonesses of the respondent. The Sterling e familiar than the
other exiceits with the present pethes of
Appraisal Company had been employed lumber, .bilek and ceinent l'snme of the
by the respondent to put a value on
witnesses, except Baechler, impressed
certain properties,' ;same of which are
noW under 'review, and in almost ev.ery me: as being ivety familiar with the pre-
instanc:0 .much higher values- were ar- sent value of the 'boilers and ene.,ines in
the buildings°, and while this latter
rived at than those of the local assessor witness may have more actual expert,
or the Court of Revision. According ewe In picking up second-hand machiri-
to •the evidence ,su'bolitted. by the 'two
- of that ,cemPene, 11ifesers. ery, I am not prepared' to aceept his
appraisers
Sheppard and Aseltine, the land and figures as being absolutely. accurate.
buildings of the 'Goderich . Salt Company . Alariuz places a teplacement value on
{
,Limited Were worth $154400.00. It has no 'buildings of approximately .$2e,-
Been argued.•bsecounsel for the respond, 0°' while the witnesses. for the
reepondeet; think 440,000.00 Is :closer
ent that flie proper esSessinent value of to a fair Value. Marius gives.' much
the Goilerich -Salt Company' /Arnited better ,reaeona for his conclusion' than
would be '$92 000.00approximately 60 the other two appraisers, but prohahly
per centof the appraisel put on it •byhail Mare information placed it hiS-dis-
the Sterling Appraisal Company. .1n poste by the owner, and may ba -se been
none of the eases before this cOurtinfluenced unwittinely be the appell-
have •T, taken the valuations; of'the) •
„ ant's knoveledge of previous fires, vvith
Sterling Appraisal )Compaey resultant damage:to "radiaters and other
beet evidence offered, and in the par- equipment. Certainly, he niade a Much
ticuiiir ease.of the Goderich Salt Coxn-. more minute inquiry and examination
pan y Limited / do not believe there ,into the equipment 'their the Sterling
is sufficient evidence adduced to &Steil) Appraisal Oompany.
tire original figures of the assessor, and Atter reviewing all the eirldente and
I-,coilliftn his assessment of $79000na
' making eeimparisoes Where pOssible
be -
on the buildings and .$1,000.00 on the ,tween valhations on eefinite buildings
land. Each -party will assume•Its own and equipinent, I have e0the to the con-
cositee" , •
standing given effect to year after.year
•
' Western Canada Flour Milla Co.
dealing' with the appeal of the
Western 1Clatiada Flour elills; Company
Limited, no attempt, Is; niacle in the
judgment to reefiew all the evidence
-brought beforeethe eoirrt by the ap-
portant and respondent. 1 dismie•sed a
/notion, launched by the,respondent, for
dithnissat of the appellant's .elalin, at
the vonelusion of the appellant's; ease,
as °I was desirous of hearing all
evidenee that each side bad ° to' offer.
Tire eappellante.ebrought to their ell
three veey able vvitziesees who coveted
not only the pliesleal values.. of tile ilif-
ferent properties under review but In
the ease of lIonekill an interesting, if
rather peeeimistie, review was given
I•
Ionegtiirengireotereyotinetizotitums,ue4. thief dweirer emoniiild-
take the nncontradieted statement of
appeliant'n Witneseee, 'then the plant
• and equipment of the 117..etern Canada
Flour Mille, -apatt Prom the tonerete.
elevator, is out •of date, in disrepair, and
entlwly nnguited. through lOcation and
equipment far the eerpoes of making
fiour and predeeing salt. It 'is aigniti-
eant, however, that in cpite of tine
picture drawn 'be- the apeellante plant
of this company and others have been
dismantled and terieed operations, but
• the Western Canada liciour Mills in
rr
•
agapplipmationommimemsoMMONmsgr
y
graphs , and descriptions makes a very
good, preseutation • of What he is en-
dea.voring• to Prove—that the buildings
now occupied by the appellant CtImpany
are utterlv unsuited for present-day
purposes, and in addition are in a la-
mentable state of disrepair. Ino•tnis.
view, his evidence is very ably sup-
ported by that of the witness Puther-
baugh ; and it le only fair to this wit-
ness to state that he impressed the
court most favorably, mot only by the
preparation of his brief and his
know-
ledge of the work, but by a frankness in
'the presentation of his evideiiee before
the court. • I believe his fkhowledge of
Present-day building values in the.Town
o•f Goderieh is raucle closer to a true
assessment valuation than the figures
-arrived at bY Sheppard and AseltIne,
the Men employed by the respondent to
make an •appraisal of a plant of tbis
kind. I VO not infer from this that
Aseltihe' and. Sheppard are not com-
petent men in their field, and I believe
that their assessments on larger In-
dustrial plants might 'be taken as
pretty dose ton true asegefire'd value,
provided proper time and study were
given to the question. In the cage now
under review, 1 do not believe these
witnesses took eufficiently into a.ecount
tbc weeding of the Assessment Act—
"The value of the: ,bruildings shall .be
the amount by which the value of the
land is thereby increased," and "If it
is found •tleat n building eitber because
of its .eatelition as to repair or of its
inappropriateness to the hi -cation in
'which it is found, •or because of onY
other cireunistaneeS affecting its value,'
Inereases the 'value of the land by less
than the, east of the building or the
•east of replacing it, such less sune shall
be the amount for whieh the bending
shall be assessed .endersubseetion •
While cOmparative 4.alues in arrieing
at assessmente may norbe a deterinin-
ing paint, they assist geea•tly in reach-
ing a conelusion, and a comparthon be-
tween two or three other buildings of
elusion .that$1.,6200 is a fair assess- like or better eonetruetion with the
buildings of the 'appellant company.
ment on „ the' build I n0.1 a'na. assessable
service's, and the assessor's ligares on
the land ..velue,. $375.00; should not be
disturied. .11a.c1i party cshould pay its
costa„
Dominion Road Machinery' Company
In dealing .Speeifleally, 'with the Lei -
peal of the Domirilen 'Road Ifirehiriery
Conapany Limited, againsesita • 1940 now irvallable, I believe a good jeds-
tiesessment ,of -twenty thousand done:Ts, merit was, evidenced in that reduetion,
/ do not intend to pet out In Ihie-jung- and I 'cannot find much faint „With their
merita ceanparison of the -values placed verdict '1 fa the. •aSsessment on the
upoe the different properties by the imildinge and serviees; .tet $12,090 and
witnesees forandageitist the *liana. land .$400. ifiach. Party pays its own
For my own inforreatien mid guidance
„
would, lead one tee -believe 'that there I
was soine discrimination in favor of3
those other buildings, The Court ef
Revision last, year reduced the assess-
ment on the 'appellant's pronerty from
•te-enty thousand _dollars' to twelte
41rousatel dollars, and while that body
had liarbefore it all of the eeidenee
eosto.
•
Itotind Trip. gargain 'Fires
Fru., m 'OODERiail MAWX7"
• To (Init. Stations 1n the Niarithne Proviecea, raign-ce,'—oTtit7;ik,e,
.New -Brauseviek, Minto Edward -Wend, 'Nova faeotia.
'ti• ., 75
MARCH 27 To OTTAWA
'‘14 945;' ils14NTIMA.$1
qflEC CrIbt t1-4 epm08. ANNE DNAVAtntq
'Itiektl% Pares, Transit timita and information iroin,Aettts.
- TAM .
CANADIAN NATIONAL
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, 4
GObERICH BRANCH /- - E. HOCKLEY, Manager
•
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