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The Exeter Times-Advocate, 1940-01-11, Page 3THE EXETER TIMES-ADVOCATE THURSDAY, JANUARY HtJl, mo The Quality Tea SALADA TEA ■ Detailed Report of Huron County Equalization Board Last week the Times-Advocate reported the finding of the Equal­ ization Board. This week we re­ print in full the reasons for judg­ ment. • ! FARM WATER SHORTAGE SERIOUS IN GRANTON The water situation is becoming serious “in the Granton district and many farmers are driving their stock to ne'afby creeks. Owing to lack of fall rains, the ground is dry and a January thaw will be the only means of relief until spring, WORTH CAREFUL STUDY the children have been removed from their homes to retreats in the coun- in order that they may escape devastation threatened by the Among the pro- SLX HOLIDAYS TO FALL ON MONDAY daysThis is Leap Year, with 29 in February, and six of the statu­ tory holidays fall on Monday. New Year’s Day, Monday, Jan, 1. Good Friday, March 22. Victoria Day, Friday, May ,24. King’s (-Birthday, Thursday, June 13. Dominion Day, Monday, July 1. Civic Holiday, Monday, August 5. Labor Day, Monday, September 2. ’ xThanksgiving Day, Monday, tober 8. Remembrance Day, Monday, vember 11. Christmas Day, Wednesday, cember 25. x—Probable date. Over there in England they are very anxious about who city try, the German air raids. blems that have been faced is the problem of feeding the little people. In this connection we quote an edi­ torial from the St. Thomas Times- Journal that is significent at the present time but has permanent val­ ue. Oc- ■No- De- OLEAN STORAGE BINS BEST FOR TURNIPS areFlies of the genus Hylemyia pests of the turnip crop in the east­ ern Provinces. They deposit eggs about the young seedlings in the spring. The maggots from these eggs attack the tap roots of the young plants, and are one of the causes of uneven stands of plants. This, to a considerable extent can be overcome by cultural methods. The maggots of later generations during the summer form tunnels on the outside of the growing turnips. These tunnels, while actually small are breaks in the skin of the turnip and as the turnip grow they are widened into unsightly scars. Us- -usally the maggots of the previous summer’s generation change to the pupae or resting stage in the soil before the roots are pulled in au­ tumn. Sometimes, however, they are not fully developed at the time of harvest and are carried into the storage cellars where they complete their development, leave the roots, and change to pupae in the debris in the bottom of storage bins. Over four hundred such pupae have been found in a bushel and a half of cel­ lar debris. This indicates the need for a thorough cleaning of the stor­ age bins. the the Nor­ includes the meal does not meat and and pies. For every inch hot dinner boys grew in the "Oslo” boys grew quarters and the girls boys put the one two on hot the little girls; HUGH McGREGOR DEAD dis-Hugh McGregor, well-known trict farmer, died suddenly from a heart seizure at his home, Tucker­ smith. He was in his 77th year. Surviving are the widow, one adopt­ ed daughter, Mrs. J. McClelland; two brothers, Thomas McGregor, of Carbarry, Man; John, of Riverhurst Sask.; two sisters, Mrs. Ross Shaw, Simcoe, and Mrs. Grace Ross, Sea­ forth. He was a member of Kip­ pen United church. The funeral was held on Saturday from the home conducted by his pastor Rev. E. F. Chandler. The funeral was private, with burial in Hensall Union ceme­ tery. Choose RATES FORd^oteis LOCATED ► USY Maimn ■rt'OC A ESTER^BUFFALO-E Fi lE J » HOTELS SwCU NO Worry Saps The Nervous System Worry over business or household duties, sudden shock, the insane quest for pleasure, the foolish at­ tempt to put a week of normal life into twenty-fOur hours, feverish ac­ tivity, tho demand for sensational literature are all conducive to the aggravation of wear and tear on the nervous system. If you are tired, listless, nervous, and worried why not give Milburn’s Health and Nerve Pills a chance to help put you on your feet again. They are a body building, lerve strengthening tonic eonfa.nln th essential “dements for the nervo..'- system. T. Milburn Ob., Ltd., Toronto, Ont. Oslo Dinner for Children Little or nothing has been heard in this country about the "Oslo din­ ner” which is given to* a large num­ ber of English school children, but in view of remarkable results which have recently been made public concerning its beneficial effects on the health and growth of ‘evacuees’ from the big cities probably much wider attention will be directed to it. The Oslo meal had its origin, of course, at Oslo, Norway, where it was a breakfast and not a dinner. It is a cold meal scientifically sel­ ected for its diversity and plenitude of vitamins. The educational au­ thority of London adopted it a few years ago for poor children or for any who for various reasons chose to eat at school instead of going home. Perhaps it was a conven­ ience to mothers who went out to work. It consists of a pint of milk, wholemeal bread, butter, mild cheese and a raw apple, orange or carrot. The only diference between British "Oslo” meal and wegian is that the latter goats’ cheese. The cost of is about ten cents, but it cost the poor children that m'uch. Interesting comparisons have been made by the London County Coun­ cil between "Oslo” fed children and those who have hot dinners at home which, probably include puddings that the one year and three inches. The "Oslo” twice as much weight as dinner boys, but oddly enough “Oslo” girls only gained a more than the hot dinner which seems a benevolent dispensa­ tion of Providence for which the girls may be grateful later on. All around, the "Oslo” children were healthier, sturdier and had better complexions. To anyone who has made a study of foods it is obvious that the “Oslo” diet is valuable, if not so appealing a’s a meat and po­ tato dinner, although no doubt the children like it. With such results as these it should arrest the atten­ tion of welfare workers. The evacuation of hundreds of thousands of school children to the country areas furnished a unique opportunity for obtaining data on the subject of their physical condi­ tion. In modern times the medical inspection of children has proven a valuable thing in the correction and prevention of ailments. All the children were given a look-over by doctors before or after going to their new homes, and although the examinations were necessarily-some- what perfunctory they were suffic­ ient to show interesting benefits. A doctor of experience stated that he did not find a single child with "nits” in the hair, albeit the last L. C. C. report said they in about one child in 50. markable still is that as the children came from overcrowded working-class body vermin were only found about one case in 15,000. Anaemia was half what it was five years be­ fore, rickets almost- non-existent, seven out of ten had sound teeth, anti what chest troubles were found was among those who had just start­ ed to school. All these things—the "Oslo" cold dinners and medical inspection—in­ dicate that a strong breed of young Britishers is being raised. That and the experience of living in nice clean homes among cultured people, por­ tends a new generation to carry on the race that will demand a higher standard of healthy living in healthy homes. It is to bb hoped the pres­ ent war tvill really be a war to end war and make the world a place "fit tor heroes to live in." occurred More re- many of slum or areas, in I LIVESTOCK EXPORTS Canadian ram.’-, ciPfiO and 106 ex.'oi'ed to the ing the mouth of During the same dian ram? wore exported foundland. and f 5 eyes ft.tale United .0 ' )f fit nighty-five i, 29 male cattle were States d’ir- mbt ”, , six to 1939 Can”? New- The Equalization Board appointed to hear the appeals of the Town of Goderich and the Township of iSte- phen against the equalized assess­ ment of the County ot Huron hand­ ed out its decision on Friday De­ cember 29 th, the appeals Ueing dis­ missed. The Board was composed of Judge E. W. Clement, Waterloo County, Judge T. M. Costello of Hu­ ron and Sheriff Robt. Johnson of. Huron. Following are the "Reasons for Judgment:” The bylaw, which is the subject of this appeal, purports to equalize i the assessment for the County. As-I sessments and their equalizations | have ever been a fruitful source controversy, probably because the matter of assessments, as other things, municipalities get more than they pay for. , However, there^ appears to have arisen in divers portions of the Pro­ vince a movement toward obtaining a sounder basis for the equaliza­ tion of’assessments. And two men, Mogg and Quinlan, appear to have been drawn into this movement and to have established for themselves something of a reputation for ca­ pacity to provide just such a basis. And so it was that when the Council of this County decided to try to obtain a sounder basis for these assessments, these two men were employed to that end, early in the year 1938. peal was based In the course lea,ding to this men fully explained to the County Council the system which they pro­ posed to adopt in making the neces­ sary valuation. And this system, having been approved by the Coun­ cil, was put into effect by these men so that they have made their valu­ ations in the manner directed by the County Council. And Mogg and Quinlan say their valuations of the respective proper­ ties indicate ‘ that ■ which a willing purchaser should have paid a will­ ing seller at any time in the last quarter century and up to and in­ cluding the present time, always disregarding the temporary effects, alike, of .booms and of depressions. Considering that these matters effect almost every citizen, it is thought that the public would be interested in an explanation of this system, a combination, as it is, of statutory direction and of their own devising. This is it. prepared for each class of and those sheets were pro- the County Council and ul- to this Court. fifth step they, in a slmil- accordance with all the factors in­ cidental to each property valued. Those factors are noted upon sheets specially property duced to timately In the ar manner, place a base value upon a selected class of land in Goderich, that base value being properly re­ lated, in their opinion, to the base value per acre placed upon farm lands. And the lands in all the ur­ ban municipalities are scaled to the base value so set in Goderich, this scaling being also in accordance with all the incidental factors, and those factors being upon their sheets placed before the and this Court. similarly noted also eventually County Council Base Value For Buildings of in in no The by-law in ap- upon their report, of the negotiations arrangement, these The System Employed They first explore the County thoroughly to acquaint themselves with every factor which can, in their opinion, properly enter into the mat­ ter of valuation. Then they go to the assessor of each municipality, in turn, for the its inspection properties in classes, that first, upon its use, sort, business, farm, . small holdings, and so forth; and second, according to values, as, under $1,- OOO.'OO, from that to $2,000.0'0' and properties are respective class- as the Statute running from assesment roll. From they divide all the the municipality into division being based as summer re­ farm so forth. All the then listed in their es, and from them, directs, a number five per cent, to eight per cent, are chosen for valuation. Those so chos­ en are now listed in their respective classes; those lists are submitted to the Council of the municipality, and by the Council are approved, either as submitted or as amended after discussion. This procedure is followed with each municipality in the County, Special both rural- and urban. Committee Assists step made in prepara-The third tion for a valuation involves the co-operation of a special committee, appointed by „the County Council to assist these valuators, consisting of six members of that body. Mogg and Quinlan pick a number of proper­ ties at random throughout the coun­ ty „and place on them their own valuation. They give the commit­ tee a list of the properties, but not of these valuations, and the mem­ bers of the committee make their own separate valuations of each of these properties. Then they meet by appointment and compare valua­ tions. This having been done, it was found that the average of tlio valu­ ations of the six members coincided almost exactly with the valuations of Mogg and Quinlan, who thus ■tested the value of their own exper­ ience and the value and thorough­ ness of tlieir exploration of the county. Base Value Fer Acre In the fourth step they place a base value per acre upon that class of land which they in tri: sically suited a basis from which farm lands. That acre is the actual value of that land', in their opinion. All other form land is scaleu to that base value in retard as being to be chosen as to rate all other base value nor 'The sixth step concerns itself with buildings. Their value for as­ sessment purposes is ascertained by fixing a base value per square foot of wall space and by scaling the dif­ ferent classes of buildings to that base value. These, then, are the steps lead­ ing up to the making of these valu­ ations which Mogg and Quinlan were employed by the -County to make, It is manifest that such a sys­ tem, if it be intelligently followed by men competent to do so, is bound to produce a fail’ basis for an equal­ ization. Twenty-Two Out of Twenty-Four Municipalities Satisfied Whether or not it has done so in this case, twenty-two out of twenty- four municipalities satisfied, and of those whose percentages have been raided, by comparison with the last equalization, only two now complain of injustice, viz., the Town of Goderich and the Township of stephen. The appellants complain that the valuations In their municipalities are too high. They also complain that these valuators have failed to consider factors which must be con­ sidered in order to arrive at the ac­ tual value of the land and at the value for assessment purposes, of the buildings. In support of the first complaint they produce six witnesses as valu­ ators. These men valued all the properties in the Town of Goderich and the Township of Stephen which were valued by Mogg and Quinlan. Two of these men confined their efforts and testimony to the Town of Goderich, two of them to the summer resort and business proper­ ties in the Grand Bend district ot the Township of Stephen, and two of them to the remaining proper­ ties of that Township. Their valu- , ations are materially lower in to­ tals and in respect of practically every property. Both Ryan and Gundry, valua­ tors for the Town of Goderich, are undoubtedly men of experience so far as that town is concerned. But their valuations have not impressed the Court as being of actual value. Their - familiarity with these pro­ perties was stressed. Indeed the evi­ dence suggested that these men werfe just as familiar with practically every property in Goderich as they were with their own homes. Their considerations involved virtues and defects in these properties which would be unknown to the average valuator or assessor, to the Court that their consciously or can I get on property now, ten or twelve real estate has been a drug on the market, a condition impossible to be Ignored by a real estate agent. And while the other four men are not real estate agents, substantially the same remarks apply to their evi­ dence. Their familiarity with the individual properties was stressed and their evidence indicated sideration of factors which not be apparent or present mind of the -average assessor uator. In this connection, it noteworthy that the one oustanding instance in which Amos, Goetz, Mogg and Quinlan agreed was the Mor­ rissey place, the figure set by the first two being that at which it had been sold, while the figure set by the other1- men was reached accord­ ing to their system. a con- would to the or val- is very be true were they to have valued only from five per cent, to eight per cent, of each class instead of nil ot them, because their valuations would be based upon intimate knowledge of virtues and defects which would not be present to the mind of the average assessor or valuator, and so their values would not likely be representative of the whole class, which is, we think, the intention Of the Legislature. (Continued on next page) HURON, ONTARIO LEVELS LOWER It was clear one idea, otherwise, was what a cash sale of this and this after, some years during which Bargain Prices Not Fair Measure Fbr Assessment Purposes We thing nothing is to be gained by a detailed reference to the evi­ dence of these six men. All would be well qualified to guide a pros­ pective purchaser in their respec­ tive districts, who probably would not need to go higher than their fi­ gures at this particular time. But that is quite different from saying that a person who paid the prices set by Mogg and Quinlan would not get value for his,money. In other words, if peculiar circumstances en­ able one to get a bargain for cash at a given time, the figures of that bargain are not, of themselves, a fair measure of actual value for as­ sessment purposes. If Ryan and Gundry had known every property in Huron County as well as they know Goderich and had valued them all, their valuation! would probably form a fair assess­ ment of each municipality for that year at least. .Further, that valu­ ation would probably, though not necessarily, form a fair basis for an equalization to last ten years. -But it would not follow that this would OTTAWA, Jan. 5 — (CP) —De­ cember 1939 water levels of the Great Lakes and the st. Lawrence River is reported by the hydrogra­ phic service of Canada, department of mines and resources: Lake Superior at Port Arthur, Ont.: 3S inches lower than previous month, 21 inches lower’ than De­ cember 1938, B inch higher than av- verage level of last 79 years J-or December. Lake Huron, at Goderich, Ont.: Three inches lower than previous* month, 1 % inches higher than De­ cember 1938, 14% inches lower average of last 79 years. Lake Erie at Port Colborne, Ont.; 11 inches higher than previous month, % inch lower than Decem­ ber, 1938, 10- inches lower than av­ erage of last 79 years. Lake Ontario at Kingston, Ont.; 2% inches lower than previous month, 4% inches lower than De­ cember 1938, 141 inches lower than overage of last 79 years. St. Lawrence River at Montreal: 2'0% inches higher than previous month, 17% inches higher than De­ cember 19-38, and 631 inches lower than average level of last 7-9 years. TO SERVICE on the Economic Front ”Materials and money count for so much in this war that a resolute, loyal and enthusiastic economic front line may he the determining factor. MINISTER OF FINANCE. To your restless question "When can I help win this war?” — the answer is NOW. On Monday next, the Government of the Dominion of Canada will offer the First War Loan. The purpose of this Loan is to provide money to carry on the war, not only on the battlefields, but all along the Economic Front. Let us explain what the Economic Front means. It means a war in which the entire natural, industrial and financial resources of the country are used to defeat the enemy. It means a "total war” in which every citizen takes a part, in which his personal resources must support those of the Nation. In such a war, one of the chief weapons is money. Where is this money to come from? There is only one answer. It must come — and come voluntarily — from the savings of our people. The difference between us and the Germans is that we, of our own free will, lend our money — it is not ruthlessly taken away. This is your opportunity to do your part in this struggle against Hitlerism. The eyes of the world are upon you, upon Canada, one of the strongest members of the British Commonwealth. Canadians must show that their strength, their courage and their resources are all in this fight against "brute force, bad-faith, injustice, aggression and persecution.” The news of the success of this Loan must go ringing round the world. Be ready to buy War Loan Bonds. They will have the proven safety and salability of Dominion of Canada obligations. Any Investment Dealer or Chartered Bank will take your subscription. The quicker the economic war is won, the greater will be the saving of human lives . . . the swifter the collapse of the enemy. THE GOVERNMENT OF THE DOMINION CANADA