HomeMy WebLinkAboutThe Seaforth News, 1942-09-10, Page 2PAGE TWA
TH i SEl FORTH NWS
THURSDAY, SEPTEMBER 14, '1842,
Naval Operations in.
the Mediterranean
By Brigadier General FL S. Sewell.
The . bombardment of the Islam(. of
Rliodee by'Um .British Fleet under
Admiral Vian, in the eastern Medit-
erranean, and the hard-fought pass-
age through the western Mediterran-
ean of the British convoy from Gib-
raltat' to Malta, are two events which
show that, though land-based air
power' dominates this land -locked
sea, it does not entirely control it.
It is interesting to note that the
larger units of the Italian navy did
not put In an appearance even when
the British convoy was passing
through the narrow waters south of
Sardinia and between Sicily and
Tunis. This' shows that the healthy 4
respect for the British Navy, impos-1
ed on the Italians by Admiral Sir
Andrew Cunningham in 1940, has not
yet been wiped out by the successes
of the German Luftwaffe
The Week Nights Were Dark
The two incidents, one at the west
end and the other at the eastern end
. of the Mediterranean, niay have been
connected with each other, but it is
much more likely that they were
planned in the sante week because of
the dark of the moon. Malta needed
supplies, and the nights of the week
of August 9-15 were likely to be the
darkest to be expected for a month.
It would be wrong to connect the
dispatch of this couvoy to Malta with
a possible invasion of Sicily or Italy.
There is no doubt Malta will he a
most important factor should any
such step be contemplated, but any-
thing of this hind must of necessity
wait for a much more favorable time
than the present.
Malta is an outpost -a most impor-
tant outpost - both for observatiou
and for offensive action against the
Axis lines of communication, but it
cannot at this stage be regarded as
au advance base for a major offen-
sive operation. The need for supplies
is sufficient to account for the voy-
age of the convoy, which it is now
known was not accomplished with-
out losses of freighters and escort
vessels. The brave people of Malta
could not exist without supplies
from overseas, and the land and air
defenders of the island would no
longer be able to fight off the Luft-
waffe or harry Axis shipping in the
central Mediterranean, without am-
munition for guns and planes.
Clean Up Garden
to Control Insects
During the summer of 1942 many
species of insects have been present
in outbreak form in widely separated
districts of eastern Canada. In
checking back, it is interesting to
note that a large percentage of these
wereinsects which hibernate be-
neath trash in the gardens, or on
weeds or cultivated plants which are
frequently allowed to stand all win-
ter either in the gardens or in near-
by waste land. These insects could
have been greatly reduced if more
care had been practised by growers
last autumn in cleaning up plant re-
mains as soon as the crop had been
removed, in digging up and destroy-
ing weed growth and in burning over
waste land in the autumn or early
spring.
Many insects leave the plants upon
which they are feeding as soon as
the planta lose their succulence and
either migrate to other crops or go
into hibernation beneath available
trash or debris lying nearby. Accord-
ingly, the gathering up and burning
of plants as soon as harvesting of the
crop has been completed, is import-
ant and should not be neglected. Do
not allow them to lis about the
garden until freeze -ups, as by that
time many of the insects will have
escaped to some safe place of hibern-
ation. Cleaning up the garden will
contribute more than any other single
factor in bringing about a reduction
in insect population, which in turn
will be reflected in increased crop
yields next year.
PART PLAYED BY GUANO
ON FARMING IN BRITAIN
Just about one hundred years ago,
when the state of agriculture in Eng-
land was very low -in Scotland it
was a. good Ileal better' --agitation for
tate repeal of the corn laws, those
protective regulations which forbade
unrestricted importation of wheat and
other grains, presumably in the Int-
erest of the home producer, rose to a
fervent height, Protection had been
the rule for so long that it seemed to
the simple-minded that no other
system could preserve the rural int-
erests of the nation. Those who took
a broader view believed that these
tariffs Were not working the intended
benefit, but, were causing injury to
all interests.
In the country parts all classes
were suffering. The landowner could
Make the most.of ., :, er
!$ALAOA
not demand the rent he thought he
was enttled to, tate tenant farmer
could not raise the crops to pay that
rent, the agricultural laborer toiled
for an insufficient wage, or went on
poor relief.
One definite cause of the trouble
was that the food tariffs, by prohibit-
ing, or reducing the importation of
coarse grain, kept the farmer short
of cattle forage, and, therefore, also,
of ,natural fertilizer. As a historian
Of the period put it:
"The free traders represented that
the farmer could not make his land
answer on account of legal restric-
tio Wunder the name of protection.
The new manure, called guano, was
brought, at vast expense, from a die -
tante of almost half the world, when
the farmer might obtain a far better
manure, and more of it, on his land,
if he might only import provender
for a sufficient proportion of stock,"
Whatever the truth may be about
all this, the story of guano is an int-
eresting one, The first importation of
this fertilizer into England was in
1840, when 182 tons were brought in.
Only two years late(', according to
the old Encyclopedia, 435,000 tons
were imported, Now this is obvious-
ly an enormous exaggeration, or an
error, because years later when the
production was at its height Great
Britain imported from 12 countries;
which were great or small producers,
only an aggregate of 118,644 tons.
,l'lte trade was very active fat'
thirty or forty years, by which time
the deposits on the mainland and the
coastal islands of Peru, niuolt the
most plentiful and far the best, were
pretty well exhausted. To -day it is
not mentioned among the principal
exports of that country, There sue.
seeded the nitrates of Chile, then the,
manufacture of artifieial fertilizers,
and with these and the increase in'
stook raising the farms of England
and other European countries be-
came more productive, yet agricult-
tlre in England to -day is only slightly
more attractive than ono hundred
years ago.
Guano is the deposit, through cen-
turies, made by fish -eating birds, like,
the penguin, gannet, cormorant,
diver, crane and flamingo. The two
essentials were a dry climate, virtu-
ally rainless, as in parts of Peru, and
plenty of fish, Seals and sea lions
added to the deposits, whose bulk
was also increased by the bodies of
fish and animals. Original conditions
and subsequent modifications com-
bined to affect hte composition of
the guanos in different parts of the
world, but those of Peru were the
best in the proportions of nitrogen
and phosphates.
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MAN
cannel(
Engagement-
Judge and Mrs. Thomas M. Cos-
tello, Goderich, announce the engage-
ment of their daughter, bibrah 1Vfaur-
een, to Lieutenant Alexander Gorm-
aly Rankin, R.C,O.C., son of Mr, and
Mrs, Robert B. Rankin, Toronto. The
wedding is to take place quietly Sep-
tember 19th in St. Peter's church,
Goderich.
AN
.1. Question: WHO MUST PAY?
Answer: All persons in receipt of incomes over
5660 single -or $1200. married,
2. Question: WHAT FORMS DO YOU
HAVE TO FILL OUT?
Answer: Unless you are single, without de-
pendents, and not making payments for
allowable personal savings (Item SD), you
should file Form TD -1 wifh ,your employer.
Otherwise he must deduct the amounts pro-
vided by the Table of Tax Deductions for a
single person without dependents or personal
savings.
If 3/4 or more of your income comes from
salary or wages, yop must file your 1942 Income
Return by 30th September 1943. If your in-
come is not over $5,000, including not over
5100 from investments, you will use Form
Tl -Special; otherwise you will use Form T.I.
3. Question: WHEN AND HOW IS
YOUR TAX COLLECTED?
Answer: Your employer is required by law to
make deductions from your salary or wages on
account of your 1942 tax during the period
September 1942 co August 1943. Each deduc-
tion must be rhe amount provided by the
official Table of Tax Deductions .for your
current rate of pay, and family status and per-
sonal savings as declared on Form TD -1
(Irem 2 above).
The Table is designed to collect about 90%
of the tax on your salary or wages, leaving
a balance of not more than 10%, in most cases,
(plus tax on your other income, if any) to be
paid with your Income Return to be filed in
September 1943.
If your,salary dr wages are less than 3/4 of
your income, you must pay tax on your other
income by compulsory instalments. (See
Part II below).
4. Question: WHAT CONSTITUTES
TAXABLE INCOME?
Answer: Your income is made up of your full
salary or wages before any deductions whatso-
ever, plus living allowances, gratuities or
bonuses (including cost of living bonus) and
the value of any board, living quarters or sup-
plies, etc., given you by your employer. It also
includes such receipts as interest and dividends,
rents (after taxes, repairs, etc.), royalties and
annuities. From your total income you deduct.
payments (up to $300) into certain types of
employees' superannuation or pension funds,
charitable donations up to 10% of your income,
and medical expenses over 5%' of your income
(maximum -$400 single, $600 married, plus
$100 for each dependent up to four), to find
the amount of your taxable income.
5. Question: HOW MUCH DO YOU
PAY?
Answer: (A) Normal Tax -(whichever rate
is applicable is applied to the full amount of
PART 1 - As it Affects
GE EA.3, NERS
A booklet entitled
"YOUR 1942 INCOME TAX"
will be available shortly
at offices of Inspectors
of Income Tax.
your taxable income from the first to the last
dollar).
(1) Single -
with taxable income between $660 and
$1800-7,%
with taxable income between $1800 and
$3000-8%
with taxable income over $3000-9%
(2) Married (or equivalent status) --t1
with taxable income over $1200-7%
(3) Dependents -tax credit for each -$28
(3) Graduated Tax-
(1) On first 1660 of
30% on next $ 500
33% on next S00
37% on next 1000
41% on next 1000
45% on next 1500
taxable income -No Tax.
55% on next $ 5,000
60% on next 7,000
65% on next 10,000
70% on next 20,000
75% on next 20,000
50% on next 3000 ,80%O on next 30,000
83% on excess over $100,000
(2) Married (or equivalent status) -tax
credit -$130
(3) Dependents -rax credit for each -up
to $80
(C) Surtax -4% on investment income over
51500 without exemptions.
NOTES
(1) In no ease are you required to pay a net
tax (Le„ after credit for dependents)
which would reduce your taxable income
below 0660 single or $1200 married,
(2) If a wife hasunearned income over $660,
then both she and her husband are taxable
as single persons, but any amount a wife
earns does not affect her husband's right
to be taxed as a married person. A married
woman is taxed as a single person undcr
all circumstances except only when her
husband's income is less than 5660.
(D) Tax Credit for Personal Savings -
You may deduct from the savings portion
of your tax (Item 6) 1942 payments on
account of -
(1) an approved employees' (or trade
uniori) superannuation, retirement
or pension fund;
(2) premiums on life insurance policies
issued prior to 23rd June 1942 (if
issued after that date ask your in-
surance company or Inspector. of
Income Tax);
annuity or savings policies not post-
ponable without substantial loss or
forfeiture; and
(4) principal payments 00 a mortgage
or agreement of sale, existing prior to
23rd June, 1942, on one residential
property;
provided (a) they do not exceed the
savings portion and (b) receipts are pro-
duced for rhe payments when filing your
Income Return. '
National Defence Tax -
This tax does not apply after 31st August,
1942. The deductions made during
January to August 1942 apply as a pay-
ment on account of your 1942 tax.
6. Question: HOW MUCH OF YOUR
TAX IS SAVINGS?
Answer:
(1) Single -the lesser of
(a) ) the total of your Normal Tax,
Graduated Tax and Surtax; or
(b) 8% of your taxable income (maxi-
mum $800) plus 1% for each
dependent (maximum $100 for
each).
(2) Married (or equivalent status) -the
lesser of -
(a) 1/2 the total of your Normal Tax,
Graduated Tax and Surtax; or
(b) 10% of your taxable Income (maxi-
mum $1000) plus .It7r for each de-
pendent (maximum $100 for
each).
You will get back the savingsportion of your
tar which you actually pay, plus 2% in-
terest, after the war.
(E)
(3)
7. EXAMPLES OF AMOUNTS PAYABLE ON 1942 EARNED INCOME
(after allowing for National Defence Tax actually deducted Jan. -Aug. 1942)
PART 11- As it Affects
PERSONS OTHER THAN SALARY and WAGE EARNERS
(Such as business or professional men, investors, and persons on commission)
1. PAYMENTS -You must pay your 1942 income tax by
quarterly instalments beginning on the fifteenth day of
October 1942, Remittance Form T. 7-B Individuals, to
be sent in with your payments, may be secured from
4
Inspectors of Income Tax some time in September.
2. RETURNS -You file your 1942 Income Return on
Form T.1, on or before the thirtieth day of April 1943.
Nor>: -Items 1, 4, 5 and 6 o/ Part I also apply,
4
IF YOU ARE AN EMPLOYER paying any person on a daily, weekly, monthly' or any other
basis, it is your responsibility to deduct Income Tart instalments from the salaries or
Wages you pay, commencing with the first pay period beginning in September, and
send the amounts deducted to your Inspector of Income Tax within one week front the
pay-day. There are severe penalties for failure to deduct or remit. If yon are in doubt as
to your obligations to deduct, communicate with your Inspector of Income Tax at once.
DOMINION OF CANADA DEPARTMENT OF NATIONAL REVENUE
COLIN GIBSON, INCOME TAX DIVISION •
C. I?BASER ELLIOTT;
Minister o/ 2leiionei Revenue Commissioner of Income 1'az
CUT THIS ADVERTISEMENT OUT FOR FUTURE REFERENCE
SINGLE -NO DEPENDENTS
MARRIED -NO DEPENDENTS
MARRIED -2 DEPENDENTS
INOOMB1042TA%SAV,NOSNO
O,\ Y TAX
SA*INO5Ne
OT LX
TAN INCS
t�G'NO
OILI'
$ 750
1,000
1,500
2,000
2,500
3.,000
3,500
4 4,000
5,000
$ .54:50.
138.67
297.20
507.46
709.13
924.40
1081.06
1,407,73
1,894..67
$ 14.76
58.67
177.20
347.46
509.13
684.40
901.06
1,087,73
1.494,67
-
--
8 167.20
364.13
567.46
784.40
1,007.73
1,231.06
1.711.33
-- .
-
$ 58,60
164,13
317.46
484.40
657.73
831,06
1,211.33
-
--.-
$ 25,66
174.80
378.13
595.06
818.40
1,041,73
1.522.00. -
.-
$ 1.16
67.40
160..73
260.86
398,40
561.73
922.00
PART 11- As it Affects
PERSONS OTHER THAN SALARY and WAGE EARNERS
(Such as business or professional men, investors, and persons on commission)
1. PAYMENTS -You must pay your 1942 income tax by
quarterly instalments beginning on the fifteenth day of
October 1942, Remittance Form T. 7-B Individuals, to
be sent in with your payments, may be secured from
4
Inspectors of Income Tax some time in September.
2. RETURNS -You file your 1942 Income Return on
Form T.1, on or before the thirtieth day of April 1943.
Nor>: -Items 1, 4, 5 and 6 o/ Part I also apply,
4
IF YOU ARE AN EMPLOYER paying any person on a daily, weekly, monthly' or any other
basis, it is your responsibility to deduct Income Tart instalments from the salaries or
Wages you pay, commencing with the first pay period beginning in September, and
send the amounts deducted to your Inspector of Income Tax within one week front the
pay-day. There are severe penalties for failure to deduct or remit. If yon are in doubt as
to your obligations to deduct, communicate with your Inspector of Income Tax at once.
DOMINION OF CANADA DEPARTMENT OF NATIONAL REVENUE
COLIN GIBSON, INCOME TAX DIVISION •
C. I?BASER ELLIOTT;
Minister o/ 2leiionei Revenue Commissioner of Income 1'az
CUT THIS ADVERTISEMENT OUT FOR FUTURE REFERENCE