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