HomeMy WebLinkAboutThe Huron Expositor, 1934-01-26, Page 6141
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eeal
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--Councils
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er copy
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tee, ; •
- . t pui - Air.,,,sfPriz„, ...,..L.
• einalaAy rere at'1414.7"di,"*1
I the AsSes . .t Rah,
' e.R011, the , Debenture.
-Tax Celleeter'S Cash
, Itainiataieand the bo*s of
04111ties-'-auelll'" Wiltenii°44e
-, _A_ eeeter erseers Register,
Nes 1-vvet
. , • •
.addlione of ltfunieinal. Finance
lien. •It has been; humorously
't tliaxation is a process by
ni,01- alley is- collected. from the
- pay the salaries ef the 'pees'.
W e • the• collecting and - anY
ie.ueed to pay the salaries, of
..
• le elected to determine the
of the taxes that are, to be
from them." ..•Other Peva'
is secured fame the sale. of
privileges, such' franchises,
rente, fees, etc, and the
of perialties foe law breaches
etc. Oft, late years, owner-
Of PUNIC 'Tgeilties Ilan' been a
, eource•-of revenue., ie. the
Of instances's-7.
conduct of Municipal affairs
fUndamentally from that of
enterprises, whetherapa,rtner-
ornt-stock tempi/hies, , ie.taxation.
service to ' the citizens and not
is the chief aim. In short,
are entitled to all 'the ser _
ela theeteireefeeeeeteset..-eeetes---
Xuiiicipal equivalent for the
Ofea. • firni 'or joint stock coma
is the amount of taxes used
year to year in the establish-
so -Called permanent, tn•unici-
such as extblic buildings,
sewers, ptdvernierits, etc:,
name .given to the said in
is, variously, general sur-
surplus and ra.tepayere'• invest-
. The,latter term, has been us-
by us for some 30
- We prefer this 128711e t,o clias.
• it from the surplae arising
the handling eie the general.
for Current purposes-, ----•
illustrate, the difference between
meets andcurrent liabilities
municipalityawe call the gen-
surplus, and the differe•nc,e be-
the permanent assete and de-
liabilities-the-ratepayere in-
•'' ' ,.,....": ' .. -
'Statement -Requirements.
245, S. .S. 2, R.S.O. 1927
that "the auditors of • a
shall ennually prepare
of the re-
expenditures, assets and lia-
of the corporation or cam-
and a -detailed statement in
of the sante for the next
year in such form as the
direct.", .. __ , .
seldom direct .the auditors
in the absence of said direction,-
auditOrs are obliged to compile
an exact copy of the cash batik
the scash book , entries from
accounts,' which are usually
conspicuous by their absence
theitpeeseneee The only reason
to at all justify the
of detailed' cash ' entries
--hi the early days of Inruniei-
in this province, the
or recipientef municipal mon-
individually cheek his or her
at reported' by council.
have overcome the difficulty by
, . council te direct us to
(1). Balanced Sheet (2) Rev-
Account to include Re.ceivables
with the cash transac-
and (3) the Abstract of Receipts
Disbursermenta -
Balaece Sheet. should be in two
'
ash Assets or the equivalent
as taxee outstending set aver
current liabilities such as
loans and debenture interest un-
the difference being the gen-
or de•ficit.
Permanent assets, set over a- of
•
, untop , 1
... .
m414 ti o 4.0600-g0. lialOtYp, the a^.
'being the eatepayenst• inviete
neente •••., The' latter ' Otelinaellsy. ,.rinpee- se
ente....that. 129X*11 et the 'fithelltute
. .
Iffltia used to mine*: thleeeel,'POI.Ntal
tvli•tata4444g-•*•m1-aal-d3leben, `.4e,
Proceed§ •of winc, were used to core
.e.itttiwviior eueehese taie-sele tweets_
117130 Tie,. venue .Aunt dealt... Mat
°.'14131' with nolaPieted Cash transaa-
toms as to Income end Expenses but
'tens Receivable abu.t unpaid.
aeeYdernaleci rustle owing, IWIlth....e. itt.......,ithe
enev
IC moo Aecoant the Municipalittr is
• • bl "a' I control 'ts fi
unit e to pepper V . .. 1. ;mixes
and ,chat neither intelligently prenare
otzste,atates nor strike its rate.s.
etitas eataiseeteleiel shows' th, ee
posi onh aodh t Revenue A count .
shnws ovv, t a po on ..„ as „been
"7"he'd. - • •
_ The Abstract of Reeeipts mid Dis.-
ouesements reqeired by, statute . le
Fel' to prepare, but tells little and
'. a
ea_s nowtier.e.. aa.ta
m
I any tannictip 1 es prepare no. nes
vette* accaun s, and, e.rethP bile-
autitto•rs are, nat. MP el . e a
nce sheets are usual te inaccurate
and inco lete the accreints havin
• . n" . •, • . g-
no continuity throu,gh t,henesence of
, a erieral led '
Finag ming of 1Viunicipal Government
,, .
a'nd Administration
-The chief seurce of municipal rev-
f d' ' ' lir s s • taxa-
enaue,.. . or:rfirisntary p po e
l' ri eesential to 'suitable
's n *table a:9 ement
1 a etieu _ . a
f li taxable proeerty within the
P a . , .. e „ea... .. ..,,
municipahty. , To •.begen with, a pro-
per survey
r,of the niCi lity should
li * • • d tal -th ro-
--teepa-ea-a- oirngf"nafae-.. "..b ;lea
Pet'. es,4io;citEihi:ni,.. ro:d.r.,,e, itsu„,ess,;
, . . '
kr is done with exactness and ex•:•
7°F.-0,-- . ... ,
Gni re From the assessor's uata, a
Peeook, usually divided as to sections
,
.
nd b streets, c,a/led the assessment
Jen e. isY tie mita 'is duly • certified
' t
lid handed -to the •Clerk. Each rate-
notified of the assess IA
Payer is noti
arif, is give.n a spetified• period in.
w c appea o e . o
hi h to • 1 t th Court f Re -
. . - .. - . ........... .
vision. • The court's tintian,gs . are
thereu o
p n . entered on the 'roll and
t e ro is na • y e ose . .. n prepare,
tion for strikin,g the rates, estimates
of expenditures and •probable reetenue
apart, from the ,Itaxes, are prepared
and the tax rate, ie figuredeupoit th•
, total ass ent toproduce the re -
,quired euin wherewith to balance the
• -
expeneotures budget. The tax Col-
, 1 r's roll is ' an exact replica of
the' asseasnient eoll with the addition
of the 'tax rate and..the exteneion, of
the ,:eneral taxes and other taxes to
be 'dealt eivith in. a lathr paragraph.
The tompleted • roll, duly' certified by
the 'Olenk, thereupOn fertile :the basis'
of a jetireal entry, speeatling the tax-
es upon the general ledger. Until
the taxes become due and are' paid,
municipalities have the power to lxyr-
-row their require,ments from. the
Chartered Banks, pending such col-
lection. The accounts in the general
ledger,. deveted to recording the -op-
erations of the mfunicipality solely,
and emanating largely from the cash
bask Or books provide all the partial-
hire' of the Revenue Account.
Financing of . Capital Expenditures
. Funds for the purchase or erection
of Permanen,t As -sets are provided for
by the Sale of Debentures. -The re-
pa.y•m.ent.- of the Debentuee.s and the
accruing lnterest thereon is made
from Special Anneal 'Debenture Lev-
ies u•p•on the ratepayers in addition to
the taxes foa current purposes, The
Debenture monies are used either to
pay Principal and Interest annually,
or part is used to pay the interest
and the balance is. invested in clasei-
fled s.ecurities to be known as a sink-
in fund, out of which the debentures
grinder:1 is to be repaid. upon the' ex-
piry date of said debentures.
From the fact that each genera-
tion of ratepayers is called upon to
pay for permanent assets out of tax
levies, and also because the individual
cannot realize upon, hi( investment
therein, save in. the enhanced value
of has praperty hetdings as- a result
of municipal benefits received by way ,
health and safety conditions, k- I
:.,.gmrgo*kitt4 ,. .. emo .iir
e0s-rfor',aiiito r* 1101-001010#
of P•arnlanent, nallitieSrit)teets.trees
otherWOrdos atithoritieS agnee•khatit
woeld be eliSliet, SO ask the ra.....,y1f9.
to asey, ;be special leelegeleettittthile
buildings. ;twitted the eamia,,tinte:7; i#0,-
Me, in,,thw:gentv4 lerviv4. funs for
the, Cettstruetion of lieWsituiltlings to
repiees tie ,0,14. ems, , '
• The ,olie,aaie.,faslre eemeessiee res
cognize s this paeition, but eafeguards
premetere, depreciation of equipment
hy,, providing a stmall annual raserve
of only one -and one -halt peef cen
per anntme and • the total -res. erste' ' le
lted to thirty per cent Of the'
value of the asiset e-overed. • .,
As in the awe., of ordinary require-
merits, the nifailleifelitn- i ,
-a Rend'
to borrow Monies. for the costs of,
conetructseee: of permanent assets
pereene the .saie of the debentures_
'Costs of construction are recorded
separately .in the general . ledger ac-
counts as the work Progyesses. When
the ' debentures are sold, the. clebe"-
ture liability is set up in the .general
ledger be its name. aadA3y-law Noe
and proper entries shoWing total in-'
debtedness an.d nunual 4
earnents,,oe
orincipal and interest are recorded in
..- • - . - • • • • "
the debenture register.
R I ti f S h 1 Boa da • to th
e a on o c oo r.. e
Municipality
&heel Boerds., whether public or
high, are 'without the control 'of the
,,eeeesee,
--k`-'' They manage their
own affaire and See empowered un-
der the Act to...requisition the Muns
-ideal Council for the amount of
meney they require for schools opera-,
• ,
tions.• 'The coulicil is bound to in-
chide in its taxes, as a special tax,
• the• . patio' . boarcre requireineate:
Council has no powertoificreaSe or
reduce the amount. Shiauld it do so
in tentionally or etherwise, it is bound
wee • .for e increase, o
to • untth • ' ••• r if a.
decreaseerna•ke up the shortage out of
general funds and add the, deficit 'to
the school levy of the follotving year.
Ag school taxes. are generally levied
(bY sections or weeds the ace:twits
of the school levies tnnet be• carefully
,
Kept. The school, rites are levied
tel in the collector's rell and
the• resultant amount is credited. to
the Selmjelloard or Boards. •eonfirmation.
The :Municipal Council is simply
the agent of the 'school Boards to
raise their ' monetary requirements
and fina'nea both theiry dperations. , a
their capital expendituree- The school
:buildings do not belong to the main-
i • e
cipa ity as such and only the amount
equal to the unpaid balances of eehool
debentures can be treated is a debt
of th Sclitiol Boards to the 111 1(i-
e ' '' • • •
r.lity and appeer or! the. inunicipti •
a
aianee sheet. Public Utility Cone-
• • .
mons rimy' be said to oecunv the
eeree-ese„-- ie---- • • et
on.
°---sat'• • •
Repayinent of Debentures
' ''
When iseued, • the plan, of repaY-
ment of debentures, ie. decided upon.
The most popular form of menicipal
debentures is the serial forrnwhere-
by • an, &pia' annual ' sum, consisting
of both principal and. interest, is
Payable. This annual sum is levied
for, separately, in the Colleetof's. Roll
and, in journalizing the Itoll surnmary
it is credited to the particular De-
benture -Levy Account. F'rorm the
proceeds thth
ereof e interest and
principal are paid. The inter,est pay-
ment offsets the amount of interest
included in the levy; the principal
nayrnent 'reduces the debenture lia-
,hility, leaving in the levy account the
principal levied. This .antount is
transferred to:Ratepayers' Investment
Aceount, eepresenting an initial or
further payment by the tatepeyers
toward the cost of the permanent as-
•
sets of the municipality. .
'Another form of. debenture is the
sinking fund debenture. This debens
hire is• not payable until the end of
the allotted period. It specifies that
•l
an annuaprineipal sum be levied in
addition to the interest and invested
so that.the face amo.unt of the deben-
ture shall have accuratea , y e
1 ted b th
end of the term. The levy is placed
separately upon the roll in the usuld
way. The amount of principal levied
is transferred in the ledger to an ac-
count called sinking fund ;reserve,
• ..., s
osimagammaiimeolamoftate.
, • f
, _ lig*,;,.0,..,4,. 01:40. 4.tbgia.
v t. .'. '1100Vest
• ' ahkdi 'When' reIelVed:
itte.21•reeagt Affielinta14 the natION1,0
Of Ilia " - ' iltn1.4011.111at"- an .11*
be At ietto Icoalato thearemur* is
of the ' ItionlIt Ott.h.4. PlOey.kpo.,. The
Wet betiOn 10. thii Ilar*.1.: Ofa. dee
heptera le AO poasdbility Of Serer-
'far.converauili of the 'fund:else-anew'
meoleep-aistieestiee• - 'hes oxen Is 'emit.
fu l saurce Of maninulations ...
Duties „Of Auditors and, Audit '
e - " , Requirement*:
- e usnal antlit procedure with re-
Fpect to cash and. banit dislbursements
•
'O'..Deelmsiteettnatbeed. recisignuiar--
alTadfeallutedriti•
ed. on all vouchers.. Bank .balariees,
debts' of other' municipalities., provin-
dal rebates on road constructien -and
similar outside relations must be iveris
fied, hy correspondence. Sinking fund
see, 'ties evest be examined and; re -
-- ----. '
ported' upon. In aborts the usualeorne
mercial audit -telquiretnents -must Ibe
., ..... ..,.
met.
'
In addition thereto are the etatii-
tory requirentents as fto,the legality
of the disbursementat. the conduct. of
-rnuniaipai affairo;ethe buudiot. of the
• . - •
officials.; their .rolation to municipal
acontraets and trariOus other -matters
• ' t'•
aS $0.011 in the act. No audit shouid
be eameneneed without a eareful study
of the Act a;nd art least a fair coin-
• -
prehenston af i ts requirenients. A
mlunicipal audit bristles' with uniisnal
peeblems requfting precise knOtvied•ge
and experienceaae ;well as dear leas-
oning and ability.
.....,Uinally the least considered and
yet the :mlost fruitful 'field for irregu-
larilies are the ' municipal receipts.
Taxes are •eolleeted. and ea tuieied
-Ofer-to-tb-e--Treasurt.---••Franniliaes-'are'
spit' end license feet- and fines are
collected 'without benefit to the mun-
itipaiity: ': Unusual receipts such
railway taxes, el e -; .!'s
reergY-'reserve Annus:
Goveramenteread r.ehates,..park con-
cessions,'-eernetery reeeipts andamane
other items including adjoining'. muns
icipalities' portion of .road opkee•p
may never reach the municipal cof-
fele. • . .„
IA general_ ledger control' of o t -
n'
standing taxes together with direct
of open items as shown
by ...the Collector's R.oll end the Tax
A rs Register a both • '
ti
I've Th requirement and theimpulln'rblt
noun* ceernerent-of saineeel print ITIlfali-
here& official receipt fo for each
of the dietinct classes Revenue'
Will do 'Much to control the next
groan of receipts. Correspondence
wi' 'th goverrfinant 41ePartmenta ' "4
offiCials of el* "
a joamn,g municipalities
will ,be.a check on possible income in
that direction. . In
eh uldrebe :tar
s ed, to eleVu'ren*thaeti7'eartll
° - ' -.a- •
receipts as well as all disIbursemente
are duly andeproperly accounted for.
Section 2,38 R S..0, says;
c Ctor 1 1. g " "ev'verY
olleh 1 ' *
safiive seeuritI
s, 1sat teniotnAl lt, Chap. 238 f* the As-
th makes the return of the
, ro 0 • e reaearer on a d•ate_ fiXed
by the Act or in the case of cities
e e 1,a,„_ . -
eYeli3;','Jirsty Imperative, and it has been
" , a unless the eon has been so
returned the -penalties for non-pa,y
a„, t•,,- ea,.., -.7-
-nee '-' al'axes cannot .be. legally ex-
act '. t. further lanes -amon
te ,, . e'req • g
‘ a, er try.Tge that The Collector of
every cl.seatowlii, and village shall
12 Y_ ter t.,t
t;) t.,1e, reasurer once every
reekththe , o dnffirOunt eollected dm-
enafe arf'e ,prece trig,,week" and in ttl:
Section .122 se•41;Psth eY117 two weeks.
e ssesement Act
vs' "th C il
rh- t e. o ector shall deliver tq
et, hrea.surer an .aC01Int, of. all taxes
11 remaining uhpaid " .
0111n,0 TO' . .
- 171 b th- A .
bly-- opinion,. o ete are. la-
merrta. ly weak in the :res.trictions•
e' - ti on, Tax 'Collectors
_P . This is
• - ' F ,
, iraven by. the rnrultitude of .defalea-
eatonethmeadpre bv.ei tax collectors' through-
J'0 other oce
th . t fo ;lice. Nffiin
t)t e people has been so
iatld!h
- ev '..• „let ariotifredheanci it is the im-
pe . ve d te, o t e auditor to ex-
' amine most cerefully the inethect of
call eti ,d ' t al to the Trees-
urer e on •
as wel an as remet verify the correct-
nese a the outstandio taxes Pe -
, . , g • n
rubes collected are often withheld and
disc nts fal 1 11
se y a eged to have been
anon
w d '
.
IMunicipaliti•es, should make the Tax
Collector an inside not an out •d
t• sl e (I'f-
ficer, and he should -be connected with
t•he Treasurer's department and sub-
ject to 'his con,trol. •The widespread
location of banks and the increasing
pa•tromage af them,' together with
:good roads everywhere, Make this
pian practical aed ea:nom:ice]. .
of original tax notices or
nuimbered official receipt forms should
.the required as a. daily -check on col-
leations. The use of a Collector's Cash
Book and the signature thereon of
the Treasurer for the day' 0 takin,gs
would do netich to insure accuracy
and facilitate the work of balancing
the ran. Verification' etaternents to de-
Unguent taxpayereshould be 'returned
to the auditor, an -d not to the Col-
or or the Treasurer.
s stated elsetvhere the Sinkin.g
Fu d Investments require careful ata
tention. They Must consist solely of
su,rienties. issiied by or guaranteed by
eny Provincial Government, the Fed-
eral 'Government .or the Government
of the United Kingdo.m or issued , by
gruaranteed, by any Municipal -Cor,
poration in Canada., The yield mutt
be at least four percent. per arinum,
The Sinking Fund Deposit must be
mumade.. annhallY ..and the investments
st at all times he at, least equal'
to the requirethents as stet forth in
the debenture by-laws authorizing
the issue. The Seeurities raust.,be eis-
mined at least °rice. a year anti the
interest Iherefrom fully aceounted far.
Any surplus in the Siziking-.Pand be
to the irtinliCiPalitY ass Snell. .
Special duties of auditors relate to
certain reports required by statate to
be Made to Coutseil such as payinents
made contrary to law; the sinticienel
and validity. of the Fidelity Bonds
of the .Collector . and Treasurer; the
positiOn of the, Sinking Fund; the
carried; the position of the
Scheols aptl LibrarY, 'Parks cm& Cella,
,
. ... Boardeteetealso of any Publid-
Mantes Cotornissons- within the
niratielpality. . ,
IFornger provincial • auditot lvEr:. a.
written. •‘‘The duties
Of -Atiditoii7itii-roititY76-infieheitsive.
respects, the -office -a audi•
is inert, tmpOrbant than, a.0 <alai
:the iritiiiieipairity, .-114$' ilea& be be
• e000.0..7".inrintialeipal .06-COnntiat IV
&nviliscr int,i611 .titmy , Sea4orie Of
'Azrlicipatortit.Assesetintitt Acta.
. ,. . . .
.necesnittatog-a Idniooledto of 'sTavvui
Al 41. .411.4.4
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• - - - • " •
IS, Oene.e...", 'torW/•••
the ' eitt71' neWaPaPerS"
'.0 -,reel,.. etttange-p•
felt Of •Itiee;
ed.' garden.'i '
are full otnniedere-
. ' • I
and •sellishness
ewe'bY. •'Orellie ed.' bY
Thi" lifes- efetieb7e,Dee":-;
- -'-'•-• • -.et, Dec-
t.hoe•epeee' '914?" -40,0-e- "''''. 2.4.
world is so full of
things. .
up the papers' that.
• of the little towns. •
s et - - -------
faith in
' 1--
sat, fortht onyh.. that
es,
buensrenSien YI--men,"1'th-re.
happy socia ga ...
ha • 1 th
the marriages,
f '' - ' 't at
, erneers 2 EFTS an
mike u,p theasintple
' t - 0 ' s• e
co _ .. n. peeple, f 'f,h- ''
o isa
published ill the
NI i if it se, hav,
-
•demands. it, the
'tted or given a
t "d'iv difieresn' ' t
e le 'WI e 7t f i,ii-
mg. ffp-Teley, o _
y , e
,Peon ple werse have -m...62
all 04,11* nye°. They
beings to their towa
the great city dailies
lisy of a sort that
' h • • ..
y an t exe news
,, •
le e.-- k lightl of
b t 't • Y
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From remarke heard,..adhen, . I pith!
a 'recent. vt to . Ontarnt--matlelanas
°et:" W. 'este.. 111-, °wine"' 1'14' h.ndIa"-
' the, ,reabeeticet Mae Iti me that the
average Eestenee-eveiflIflie . ftteinetn.
=Ala& not a ,S•Uftleent gia..t ',i)f West."'
. • • • • . . .....
, :rum ,,eavrpoeviitnieena.es Even ,11,y,,arniaesetearyory,e. see
considerarbly. Some districts- are -aat.
wthnerneleheti'heeertteedwifne; ioseetheoedmo" fare a.riga;
,climate,Ciattprodtice may grain, and
still others as in. Southern Alberta
are..beate- •
r atclapte•d for rancinn-ge,' ''
The euestion may aiise in the
minde- el the younger' geiteration aft
. -
to ',why so..titanY People made fettles
' nlents in the prairie 'provinces. The
" ' ' '
,causes were nuanerous: Wanderlest,
"the . call of the wild,"the ephit Of
'
adrventure end' the inducements, held
eutby the railroads of clean' land's
of easy cultieatiOn and agood croPS•
Forty or fifty. years, ago the ge
evera •
Eastern farm consisting of- one hun-
(Trod .acreselead a. -fairl-yhiegaftena-1 Yi
h
where .t e sons ' had to ge. felt and
'
filet farms fOr 'themSelvee. 'Se the
WIest wag' their great opportunity,
and 'it has been' a vast eiperiment -
In the "Country, Guide of Novem-
• ber Mr. P. M. Abel writes, an artiele
on "A Dry Year's Crop": '
, ekeeitcee Confe-sses to a black -spot
en her crop map'tfor. 1933'. In a year
when - ' a& - . conditions lowered
'YieldS-5fer-----illear-Sif-ther=thr-4---prover
inces the agencies of destruction .seera
t h • ' ed theirheavi et bl s
o ave reserv , e ow
for a -concerted attack on a. Meek of
forty townships in the ,southwestern
corner of that 'province. The drought
, .which bla.nketed the -continent from
Mexico to the Hedson Beet was worse
no' where -than here. Here was the,
centre of the grasshopper plague. -Hot
, . .
winds Which soma. declare to have
- been the Worst single factor blew wit
from the •south' through the gigantic
vent bettfteet the -Tuttle IVIotnitains
in Ma-nitelsa and the IIVIoose Moun-
tains over the ,Seekatchewan border,
an for three eintiCal neideuismee days.
bias:teii'everis greert thing. ' ,.."
Ae ter all it is a relatively sma• 11
iseet of the provine' ea , . re i , is o
If l'el " t
be poured into this corner of Mani-
tillia, on afradequate scale, those who
provide it the taxpaying p•ublica have
a right to ask, "N'Vliat of the future?.
Can an agr1 "cultural' policy be devis=.
ed forthis area which Will prevent a
recurrence of such tragic defeat?"
The crop history of . this ..Part of
the province is unformative. For the
pa•st • Se. years- it :has- averaged 16.7
bushels of wheat to the acre. But
the extremes.. have been well .albove
and below"' the average. •Likewise
' there 'have been long series of good
and d years. • rom.. _ 7 o —
be F 191 t 1922
there was a succession of crop fail-
s '.
ures that brought itfarmersto the
o
• v .rge of despair. Five good years,
from 1924 to 1928; inclusive, cone.'
pletely. .reviv.ed their faith. S,ince
that time there has not been any
erop to epeak of, but there Is no
doubt iri the 'minds of any who knew
the district that the rains will came
again, and with it a temporary de-
crease of their troubles.
The population here is probably the
worest Anglo-Saxon community in
.Manitoba rating high in intelligens°
and with as long -an . experience on
their present fame as any in the
West.Th h 1 b d—th•who
They ave a ore •en splen-
did faith and industry, and yet the
statement will • probably go tinehal-
lenged that the -re is no intin aenone
th em .svho has been able to solve the
whole. problem. Their faith still
holds. One mortgage' coMpany ee-
preeentative, who looks after up-
ward§ of seventtafive Properties,
states that on these there have been
only five removals this year., four of
them by "tenants• who had no stake
'
in the country. This was said to he
a • fair picture of the 'much published
exodes. "There areno idle fertile,"
said another creditors' agent; "I Can
-place new men on any farm as soon
as it becomes available."
But this area must find a cropping
itro • en whiehoerill provide food for
ngrn • •
and be,aet in e ry years • i e
th d ' rk
tbe past and make the Mast profi.t-
bl use .' ossible 'of their cash crop
a, e p e
--wheat-ax bath 1 an and' fat years.
A live stook census shows
. . owe the south-
west -to be a stronghold of mixed
farming. The livestOek are better
than the provincial average, but.many....
of their cattle were sold in the fall
at sacrifice prices, and now there are
not even -pigs left. .
•
The question is asked, '"Could the
feed situation be avoided?" The
' Colonization ' Finance Corporation
farm superintendent feels that if live
stock owners had followed a wise feed
.policy there wed:Chet be a shortage
of feed for their stork this winter.
Every -year corn and fah rye, if pro-
perly managed, Will provide seine
feed, and the nueriber of suCcesses
erith sweet clover even last year, en- 'fully
eaurage the' fanirilees to make an ef-
fort to • produce. this • maluable. feed.
Some of the sorghums - and Sudan
greet may be added to the hit. •
,On one farm, which blew badly in
1932 the farmer, on the ,adviee of the
C. F. C. farm superintendent sowed
two huge fields, of fall rye-vvith such
meccas that hie well-filled stock yard
was the envy of +the emititryside last -listening
year, and his well prepared''sanniter
"
fallow produced a crepe of wheat
tv:hieh will carry him through the .
year.. Tit his was the Wotst of tbe
drought area that oak:m..1n by' cares, lame
ful tnethods•, grews100 ton,s of fall'
rye and 100'loads•of earn and 'etteet
-clever-adore than enatigh to pi -Wide
fed hie 58 head' of stook and his
Wheat proved a'n excellent totirse
crop to- sweet clover, despite the bad other
s,eason to eniure him ' for feed fer
.
1984. ' --
. .. . .
A fresh interest is being taken in • this
the corn. crop by the fanner§ in this
area," because it wit.hstOod the eon- these
..t.
-•-•'- — through
R,,,7, ,,,..,r' mi, ..i....-...4
-"---t„ t`",";attt° '''''''"'".. ., ,14.4,-
s Turning born,
to • the meg-- tOwn•
ehetecosne to reseseestoieseaeneeeme
eteppieesfetnit •the'•-iiinnees.
. ' '-'7.- - 1
..stelkadttoetorafvpor ..oendde.ea.fna:aRowth,,erarne4h.,..,iiesita,geitw.tee,alt..
of the tiis &Mei'
t • a - -
bievery ,ebnanorali
tii . the' 'settee
these•ttetarine shan
L'' -----''''' - •
vati•Aeglith ea' 'Qnfeeline rtsof
heartache that the
.torrime. anti unhappy
Then piekin,g,
recordthappening
'
awriiOliu.,71,1d,,..uaf'oni_e gainerenewed
lite" Feet:.lm.,A—
11:ivi. •tie.es of-' sthea
church itesnis the
' - •• ' ,'•
erings .ofatlie...people
bi th a . d th
T $ ati ea
-
altatlie-sthansatid-entremeadatlyseice
eurrences' that
a Ira s o
n 1 f the •
alle theaf
y afeautg.radation
w °ad courente
bee,
Scandale are rarely
country, newsipapers,
' pens that 'decency
a Iler details are,
isig.rell: 't h th
e ' Ytherunf 1•I1*
efte-1-111-eseea-' --- ee
ouf•d tieightere.or
be .6111x1WS With
are real human-
, 'eo le, While to
ItheP are • ely
areYground outhourl
intik • ' .
Sometiantes '
the conntry newspaper
*
of the Most potent
tors in, our national
- ' °
• se
• •
-
TrYOri,
woodland.
with
which'
Gulf
age of
'xi,
.
ev
' - 4)--
becajn16
Piigwash......Later
T. 'leas;
ed.her
Intercolonial
,
a .thearding
houeeawitere
. '
and drivers
Halifax
A homeatrained
service
natalattnitir•
hardShips
days
•tells-
was
as for
' the winter
the neared,_market
miles
quired
the return
- was ananufacturedin
was
sheets
e;ii and
. ets and
.••• 1.-
,
The
The.
tact
people,
Sooner
tie,
that
ease
"r-
klieve
develop
The
used
genii
and practical
'
preswice
,eernia
ed. A
germs
the disease,
!when
the „question
where
exactly,
In the
a positive
reveal
culosis
or who
whom
From
it is most
ea
si e
child is
it is
.deve' lop-
child
tact, and
him in.
emphasis
most likely,
The
in the
that tomeone
germs.
ana."
Ause
mean
case e
son with
calls ;bronchitis',
The
confused
etaaa.
Tie
ereSence
'
and nothing
alone in
of the
exainination
tuberculin
Mating
as he
- , TuberculosiS
"protection
they do
active
has germs
•
nee ns
a
the children
the hie--
tact.
QuestiOns
dressed-
sedation,
roues,
letter.
- The
manufacturer
during
but recentlY
been taken
' '-e.......e.
'
P.E.I.,
his young
resulted
becoming
19,
set.
Seethe
Maid
a
part
'
to
ir were
of
of winters:
melted
the
away
two
grown
an'd
the
clothing.
•
growing
with
and,
or
beets.
the
we know
this
tuberculin
ey
of `tuberculosis,
'
in the
positive
are
a
the.,gerrres
from
vast
a unsuspected
among
frequently
the
the
source
'left
practically,
the
is removed
good
value
positive
of.
may
adults
that
of tuberculosis.
a
tulberculin
with
It
of
deciding
child.
the
uses
not
case
•
in
to
will
.....e.s......e.
....e.
• th t-' land
vellfet-1. as
He Married 'theta
'wife , blazed
in the Gaiv-Ien''-ef".the'
Widely known...
tts with
'Mee Be _ .
out for • the inain
in sesseall sail'boat,
..-• a- -
in the Betts.
she :married
son -Of the honie and
in the construttion
railway by condueting
house as -well as
the changes of
- •
a 6-4 mai stage
Aintherst were made.
nurse, Mria.
sought throughtnit
;She ' recalIS saTme-Ortiter
of her .parents in
' Ed d Lel
Prince . war,
•during which-.
fee demegic use
live stock. 'Hunting
sport for her father,
'for furs
in -Charlottetown.
days,' she says?
trip. Evferything
thehoreile.
and made into .plothing,
towels; Sheepareere
Wool was Made into
.
. ... .
Wale it
. and.
the trail
At the.
anothett
an
1 d ef
and
eine a
James
play,
of •the
a toad-
horses.
from
,-13,etts'.
the
the early
d and
an a
anew
as evelf
was
and.
was .50
'It re -
to Maki!
.reeded
•
rais-
blank -
:
eon-
on
likely -
germs of
mean
the dis-
enacted,
o
dnot
Was first
the
reliable ,
the
MO
teat-
e
mean-
. test,
as to
or more
tome.?
with
will
tuber -
home,
vvith
chi -K.
If the '
,souree
.he will
the..
con -
keeping
he will *.
disease.
test lies
the
"some-
-Bee"
does not
chronic
per-
he'
to _be
treat-
for
s,' that
1
n
t e'
,, t
in -
just
X-ray. •
The .
•thitt
with an
•• wh o
case or .
d. from.
- eon-
•
ad,-
As.,
'lb-.
• Y by.
largest •
wor/d
years,
.again ---,.
dom
,.
.-... ....
. , .
.. Two Centuries Of Life ,
. '. ' - .. e. - -
TwO -ettry,- -Iteeii-vilit•ed old ladies
point with pride tat 102 birthdaya that
lead hack to the days when Our Lady
efethe Snaws eras but a. lusty infante
' iMoet vivid memories of' each are
linked rwith childhood. ilhzess. No
physician ever set foot in the Prince
'Edward Island horae where
T. Betts, of Wallace, N. Se. spent her
girlhood. Her father did• all the doe -
toring,, pet. bones, pulled teeth and
---
took cafe gehatally of- ailing ament7
--I-ate
• bees of his hardte baekawoOds fa.mily.
' Mrs. W. IM. Ryder,
In com.parison, had a luxurious up-
of, Montreal,'
bringing in England. She remembers
haying scarlet fever when s•he was
-ix and how hard it w for h to
.as r er
obey the physician's order that she
remain in bed., -
LIton't worry about sharp little
pains -they may be growing pains,.
Don't. woreet much .a:baut anything in
fact. That still. is -Mrs. Ryder's Phil -
osophy. . •
She was born in Islington, a place
ma,de famous 5y John •Gilpin --in 1832,
and sailed for Canada in 1865, coin-
cident with the ending of the Aineri-
can civil war and the assassinatipn
of Abraham Lincoln. .
;Fifty years ago she- made one of
her fiftee-n Atlantic crossings. ,This
was against the adVice of her familY
thought she would- never return
e - •
Most of those who • tried to dissuade
her are now dead.- , ...„ ,
,,, 'Birthday parties have always been
especially exciting - for Mrs. Ryder.
Her favorite, of course, was her hun-
dredth. Without a trace of superiti-
tion, she ranks her thirteenth next,
That party was 'way ba.ck in 1845,
but Mrs. Ryder Smilingly refuse's to.'
enlarg.e are the- story. .
• Instead', she begins to talk. of wen*
ther anidations. In an authoritative
tone she e states, "Never have 1 seen •
a winter as severe as this one, with
such changeable 'weather." .
.,, ... .
Mrs:-.1inees Betts' 'father eettled in
Tuberculin Test
child comes into
an inceeasing number
as a result, he will
later, pick, un the.
, This dees, eot
child will ' develop
as tuberculosis,
that=lost children
disease.
test which
te och, 'who discovered
is a
test vahich shows
or a nee o
bee f tuberettl
body of the person
test means thatthese
present; it does not
tuberculosis.
child, has' a positive
naturally arises
tame' from,
whom slid they
raajority of,children
test a careful .search
ca.se, of
the adulth in the
vi -sit the henne,
child is often in, .contaet.
pciint ef view of the
imiportant-that the.respon-
b d' ed
I e ts,cover .
in -con•tact- with the
certain that
dise,ase. Provided
from further
attention given to
health, with particular
on, rest and diet,
not d,evelop the
of the tuberculin
test which indicates
has. given the child
tuberculosis. This
then be looked - feta
appear well ,it
they -may not be
The older
chronic ' eough, which'
:may. be truherculoula
test is not.'
ant- Method Of
is shnply a test
tuberculosia
more. It is not
as to the conditi
The tiectof-making
of the child uses
test to assist him
health of the child,
other tests, and the
occurs in- children.
of children demands
live in the horae
of tubeeculosie,one
in his or her sefutirm..Thie
e, th •
'emetic at the
must be remove
so as to break the
.
Concerning Health,
the Oanadian, itleffical
184- .Cellege Street,
he answered .personall
' .
•
• ,
-
•
Irhat
: .75f •
• e is
s
9' 1
.,
. xi
-
'.
-
,...
,
'
„.
Start
. Batik'
,
build
. to
...-.• - .
I3ANK
,
T,OTAT.
a
•Stubs,
Nioney
Thousan:ds
.
i
-14';',7,- • Montreal
gratulating
in having
are reaking
,
•••4, '
-
.... What
.
'joys with
earning
, ,
a savings account
of Montreal,
up a cash reserve
be prepared for
op
...
HEAD ()MICE
ASSETS; IN._
' r'•
,..
Comfort
in the Bank.
. .
of depositors in the Bank of
from coast .to coast are con-
..
themselves on their foresight
saved regularly: Today they
the reward-. of their thrift -
•
comfort and satisfaction one en-
money laid aside. safely and
interest in -a saving§ account !
..
at the nearest Branch of the
and save and deposit regularly to ,
against future necessities and
future opporitnities..
,
. . • .. ,
moNTREAL
Established 180... . •
.._
- ,I litONTRnAt
..„. , ..
-e,bqri
• „........: ,
'SS .04 -,50, 000 600
. •
. . -
. ., •ItTaineger •
e s..Manager •
,
- *ii ' .•":;iiifer,Viiiikk
. ,,
..,,,
s .
,
.
•
.
,pr
•
'longs
.
,
insurance
ly:;:ish-g-Ive;--heg
.......,.... Itt.,--nifany
tor
iii
detk
' ..... ' , Ilan&
, i the
.
. .1111..ur..01c
, ,. •
!billed attack_ of hot • winds; drought
and graeglesp'pers batter than any
°thee Crop. Ea,rly fm,aturing varieties
of corn are being produced 'and this
kind of grainie being soWn shy thne
' in May instead of about June let, as
•form,erly, and can „etead 8 degrees of
frost xvithatit injury.
• ' Two ether feed crops which have
.
a coming future in this dry corner
are Sudan' grass and Japanese Amber
Cane -both aniruals„ fwhich c -an be
fitted into a rotation and provide feed
' where •sweet clover has failed .-. to
catch. The Suden grass, which . has
'peeved a standby in the American
dry southeteate -, and the Sorghum
Which is not a sager cane, are rapid
growers, drought resist:tit and not
palata,ble td, gras•shoppe ... '
he
T,n there is the alternative ed
strip farming which has been sectess-
followed in the ,wheatsgrowing-
section ofeSouthein Alberta and •a
cover crap rotation which. may he
-
eanaloyed on te small parte of the
farm to grow feed. T'he hopper rob-
'ern , is a traitsclory one and over
Manitolba. _on ., the wheie 'there is.
strong evidence that it is on the. wane
Ilrarroel-s and governmfente-will do
considerable- 'thinking, as we as
. . .
end talkie& ,atid next year's
.
crops will often be s
.raWn. in fancy 6e.
fPl'e Wing* Not even. the wisest
meld 'work out it farm. yeller •whieh
would nieet out- tiniformly-the prob-
_ oh- every' :southwestern farm, ai
sew is a separate proposition. Soil
anti topog,raphy Vary widely insthe
four lariat -ken Mairicipelities„ yet it is
quite possible that the Government..
Wilt it gat on the adirption' of •some
sy.stert of agricultare than the.
Mt-9r-Pliss MtllOda W1111011 have been
uge•d ' for stritsany -yearn' 1and tnake
.
a eonditlo* Of extended help,
-Tromr-elY,64 wo lip* little doubt. that,
POO& -5;69 baAto.'idititoi. glioh
wondeefttl. courag(ea-MIC•fine ' spirit s
all,. -the- u0-iand ,doWng of
fisei-,t-er .7fir:.-ecettaititt
giOltre iiiiin0 inikge0infi.,4f ifaiiiint.
. overcome their difflealtieS.!
4111006 ,tiligtwq/S'•4'ettikili in. tili4.iii
..tili" far theni,,,h•
tftit hit hatidi't
..._ . .. . .. „ , 64 '..kfiii,V--nii,,,-,' i ii. '
United States was the
of wool in the
certain of the •' posit -war
fixate place has
, by the United Kin
• . g
. . . ..„...,..,,,,.,,
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