The Wingham Advance-Times, 1974-02-21, Page 18•
C
Ess
tdkes
ani form s
*imam MILL BROWN
It n recent issue of `
three separate features
cqn±erned with the ex -
(it performance at the
PettOPolis (Brazil) Interzonal
Tournament of once specific
pl tyert23-year-old Ljubomir
LjUbolevic, of Yugoslavia,
who, ons you've learned 'to
pronounce his name, . can be
• an easy person to take.
As pointed out by Soviet
grandmaster Efim Geller, the
stylish Ljubojevic is `pa 'tal-
ented and rapidly advancing
chess player, always trying
for unknown and unusual po-
sitions." Be is also an ex -
soccer player which, in chess,
isrlike imagining Mick Jagger
a student at the London School
of Economics.
14 as Sigmund Freud noted,
styleis the history of the man,
a glimpse of the chess spec-
than
pectrun can unveil a psychedlic
smorgasbord, Early in the
century, for instance, the. Eu-
ropean scene resembled, in
some American eyes, a ,mia-
tuure half --esoteric and half-
katzenjammer.
The world champion
(Emanuel Lasker) was a
mathematician and ' philoso-
pher who wore a toothbrush
mustache and when he
smiled, looked like, the little
old`winemaker. (The Ameri-
can bF'l'afrk Marshall was a
friendlysoul who dressed like
a ham actor and°played cheSs
with the fervor of W. C. Fields
•',shooting: pool.) ,
Lasker'asuccessor, titq
Cuban. Jose el ,, , was
a .contrasting, figure w
epitomised the Nineteen
Twenties aa, did Babe
Ruth and. Texas Gum .,end
F. Scott FNerald. He was a
person of intellect who, natii
rally, preferred ogling the
dames to studying chess
theory.
Capabianca toped around
the world with the greatest of
ease, his `travels made com-
fortable by a sinecure from a
public relattans.conscibus
Cuban government. He was
handsome, urbane. , versatile.
"he girds loved him, In addi-
tion to drop the handkerchief,
.heplayed baseball well,' and
could have made a living
hustling bets on his billiards
game. He frequently over-
slept at tournaments, but
. what he stayed up with all
night was not some old math
problem.
Style, however, takes many
shapes and ' forms. Harlow
Daly, of Massachusetts, un-
doubtedly possesses some
fashion of it unique unto him-
self. He is an active, A -rated
player who displayed his
touch of class With a perfect
score (54) in winning the re-
cent Franconia (New Hamp-
shire) Open -- at the age of
90!
No ' doubt about it: the
image of the professional
chessplayer has moved away
from the cigar-smokingpeda-
gogue with the high -button
shoes _and pince-nez view on
life. The view of the chessta-
ble today is morelikely to
catch "the HoUywoodish good
looks and Olympian manner
of a Boris Shy; the ebul-
lient
burtient flavor of • -a Walter
Browne and aMiguel Najdorf.
It is impossible for a \tour-
nament with the 63 -year-old
Najdorf in it to be dull, if only
because. he invariably man-
ages to involve the spectators.
•
audiencepaflon
Show. Where Y.. Y,,.. Fischer
would storni at a cum!er in
th tenth row who dared to
breathe, Naidorf is more like,
ly to mingle with a crowd of
potters and ask, in all appar-
ent seriousness, "What do you
think of my position?"
SARAJEVO,,
YUGOSLAVIA -1970
SICILIAN
DEFENSE
Ljubomir Ljubo4evic
Yugoslavia'
Walter Browne
U.S.A.
a
'* 1. P -K4
2. N-KB3
3. P-@4
4. NxP
5. N-QB3
6. B-QB4
7. B -N3
8.0-0
9, P -B4
10. P -K5
11.PxP
12. B -K3
13. PxN
14. PxP
15. K -R1
16. Q -B3
17. BxP
18. BxPch
19. QR -Q1
20. B -Q5
21. RxB
22. BxN
i. BxB
24. R -Q1
25..N -K4
26. Q-R8ch
27.1142
28. Q-B4ch
29: N-Q6ch
30. N-B4ch
31. Q-B8ch
32. QxR
33. N -K3
34. N-QSch
P4134
P-QPzP
Nu-KB3
P4113
P -K3
P-QN4
B -K2
B -N2
PIP
B -B4
N -B3
BxN
BxBch
R-KN1
RxP
B45
K -Q2
.K -B1
Q -N3
'
K -N1
Q -B4
RaB
QxP
K B2 '
Q -B3.
K -B1
K -B2
K -B1
K B2
QK2
Resigns
I/ 44.WIIIAAVell
TI4IS . UNUSUAL MAZE CONSISTS,
OF. FOUt2TE,EN PAT1-IS Wt11C1a
B08- N' WEAVE OVER ' AND
UNDER. ONE ANOTUER AND
CONNECT; ' ' TO A PERIMETER
OF 'NIN'E STATIONS. E.AC.1-1
STATION ,15• .LET'T'ERED
FROG 'K. TNRU +a".
YO%JR G1-4AU- NGV. 15
TO TRACE. A ROUTE
NIG1r5['ART5 AT STATION:,.
N
h��• REC'1�1_y SOLVE
:,,.....� .
MIS .PUZZLE
• IA ` 'STATION
MUST BE
issossumar
4.49) /I
t \VI5IThD �ON twig.. <.
:AND ONLY ONCE. ' T1'aERE 15.ONLY
.1t E. POSS181..E ROUTE* MARK YOUR
AN'SrWER 1N AI
'MESE Bottes.:l' l l 1 1 1. .1 1 I
Cpl-
• VST2, 'RYAN GAME. 'COi i4Y
• • r
BY J, J. IIAGA•R'I`Y •
Area (o -ordinator and
Faro Management Specialist
The art of taxation has been,
defined as."plucking the goose to
obtain the largest' amount of
feathers, with the least amount of
hissing." Farmers.' hate to admit
that anyone ever listens: But, this
time they must admit -- .some-
body got the message. When the
Federal Tax Legislation was in-
troduced with its Capital Gains
Tax and Provincial Legislation
retained. Succession Duties,
many farmers felt that in one
generation the family farm con-
cept' would be doomed.
Both federal . and provincial
legislators have provided ways of
•transferring the family farm
without causing sale of the farm
to pay taxes. It is still up to far-
mers and their consultants to fol-
low the rules and set up tools to do
the job. It won't happen automat-
ically by jumping blindly into
partnerships or corporations. In
fact, true partnerships and cor-
porations have lost much of their
appeal since the tax laws were
revised.
Some farmers surely must feel
like throwing up their hands and
saying, "Let's get out before the
paper work drives us out." How-
ever, farmers are used to doing
one thing at a time and getting
('SOLUTION MAY BE FOUND ON PAGE 6)
,.
P .'
s and the family farm
i
the. , job done. They know 'that to ,
grow a crop you have to do some
planning, plow, cultivate, seed,
pack, pick stones, spray etc. Es-
tate planning and tax manage-
ment are not that much different.
Capital Gains Tax is now de-
ferred 'whena farmer sells or
wills his‘,,.capital assets (land,
buildings. machinery) to his
children. Special rules allow
children to take over father's ad-
justed cost base (Valuation Day
value) . If the assets are held by a
partnership or corporation there
will be tax on capital gain each
time ownership is transferred.
Recent changes in 'Succession
Duties and- Gift Taxes allows
transferof farming assets with-
out causing tax. No Succession
Duties apply to estates under
. $100.000 or to any amount passing
to a spouse. Duty or farming. as-
sets (land. buildings. livestock.
quota. shares in'a -farming cor-
poration t is forgiven over a
twenty-five year period. These
assets must continue in farming.
This does not say that the family
member must live on tie farm.
To qualify% the family member
must live 'in Canada. be land
could -be rented. to someone else
who would farm it.
Gifts are used to reduce Suc-
cession Duties and to provide
equity for children who will need
Crossroads I
Published every Wednesday as the big, action cross-country section in
The Listowel Banner, The Wingham Advance -Times and The Mount
Forest Confederate. Wenger Bros. Limited, publishers, Box 390,
Wingham.
Barry Wenger,. Pres.
Robert 0. Wenger. Sec.-Treas.
Dick Eskerod, Editor.
Display and Classified ad deadline-
Tuesday, week prior to publication date.
'REPRESENTATIVES
Canadian Community
Newspapers Association,
Suite 51,
�" f►or St„ West,
to 002-4000
Ontario Weekly
Newspaper Assoc..
127 George St.,
Oakville 884-0184
to seek outside sources of credit.
These outside sources. are often
required to pay off bequests to
other family memberswho have
left the farm.
Gifts of up to $2,000 per year to
any donee (example - son) are
allowed with an annual max-
imum of $10,000 per donor: The
donor must outlive the gift by five
years to. avoid having its value
brought .hack into the estate for
Succession Duties. Recent
changes allow a farmer to make
a once-in-a-lifetime gift of up to
$50.000 to a member of the fam-
ily. The donor must be a resident
of Ontario who is farnling. The
gift must apply 'to farming assets.
The gift must be made in one cal-
endar year. Both a husband and
wife may make gifts of up to
$50,000 to the same or different
family ,member who keep the as-
sets in farming. The donor does
noLkave to outlive this gift.by five
years to avoid recapture for Suc-
cession Duties. An important
point is that a mortgage or.de-
mand note is not considered a
farming asset. There are ways of
retaining the family farm in tact
until it goes out of farming. or is
sold by the family.,
The goose will still be plucked!
But the hissing will be much de-
layed.
New wildlife complex
set for New Mexico
A new wildlife conservation
complex will be established at
Raton in the northeast section
of New Mexico, by the Nation-
. al Rifle Association.
At the eastern edge of the
Rockies, where 'the elevations
range from 6,500 to 8,150 feet,
and encompassing more than
30,000 acres, the area will in-
clude a youth camp, canipmg
areas, conservation projects,
competition ranges, and s up -
port and research facilities
combined under control of the
NRA.
,
as loll'
4011040 ai
tB
and
C
Merry
but Man
PIPE TOY --Agriculture Canada engineers have made over a toy (ruck into a "mech i -
cal mouse" that pulls string through drainage pipes buried in farmers' f'ields. The string,
in turn, pulls gauges, descali'ng, cleaning or inspection equipment through the piPe so the.
engineers can examine its structure and condition. (CANADA Agriculture)
Toy into
A toy truck costing $3.14 is at-
tracting a lot of attention at Agri-
culture Canada's Engineering
Research Service in Ottawa.
BobL Here and Bill Reid, both
engineers with the service, de-
veloped the toy truck or "mech=
anical mouse" to pull string
through drainage pipes.
"The string is used to pull a
strong tow line through pipes and
the mechanical mouse is used to
,get the string from one end of the •
pipe to the other," Mr. Hore says.
"The tow line is used to pull
gauges, descaling, cleaning or in-
spection equipment through the
pipe so we can examine the struc-
ture and condition of a drainage
pipe buried in a farmer's field."
mechanical mouse
Tests conducted at Agriculture
Canada's.: Research Station at
'Harrow, show the mouse, can
travel through mud and even.
underwater because of ;its DC
motor. ,
"The only thing that can stop it
is a badly blocked pipe," Mr.
Reid says.
The 'idea of using a small toy,
tame to Mr. Hore when he ex-
amined some of his children's old
Christmas toys, '•
The mouse is a four-wheel
drive. toy stripped of its plastic
body. -Modifications include re-
ducing the toy's track width to
about 2.5 indicts from 2.75 inches,
fitting a towing eye to the metal
•frame, sealing the truck's base
with epoxy resin to prevent dirt.
Are you old enough to remem
ber when the comic section of the
Sunday paper was -known as "the
funnies" and they were' funny?
Remember how in;those pre-tele-
vision
re-television days your dad. would park }
his sock feet on the oven door
come Satur`ddy`"night .aitid'R re 'd
them to you'?
Well if your memory takes you
that far back into ancient history
= say back to the 20's = you will re-
call a lotof once famous, comic
characters now. laid to rest.
There was Andy Gump and Min;
Barney Google and Sparkplug,
his club-footed racehorse; Bring-
ing Up Father father being
Jiggs, 'the national symbol for
henpecked husbands -a ridiculous
little. fellow 'who was. forever
sneaking off to Dinty Moore's for
a feed of corned beef and cabbage
and a beer even though he knew
.Maggie would be waiting up for
him with the rolling pin when he
finally staggered home.
Those old comic page char-
acters were just11\1as famous then
as the movie stars. Barney Goog
had a song written about him,
and when Popeye the Sailor Man
discovered that he could lick any
man in the navy just by eating a
can of spinach first, the sales of
canned . spinach soared fantas-
tically. Kids who wouldn't even
look at the stuff.before now began
scolding their mothers to keep it
on the table.
For a true Red Ensign Can-
adian however it was always
somewhat irritating to know that
those wonderfully funny "funny
papers" all came from the USA.
In that part of Ontario where I
grew up, the only Sunday paper
available was the Detroit Free
Press. °In Toronto you could also
get the Cleveland Plain Dealer,
and in Montreal you could pick up
one of the New York papers. But
until the mid -twenties there
wasn't a single Sunday paper
printed in all of Canada.
Then some of the braver souls
down at the Toronto Star took the
great gamble of giving us the
Star Weekly, and not only did
they give us Popeye and Maggie
and Jiggs and all the rest but in
additionthey published articles
and photographs and stories that
were uniquely Canadian. They
gave us Juniper Junction, the
lovable frolick}ng of Greg Clarke
and.his sidekick Jimmy Frise, a
condensed novel every week and
at least three original short
stories beautifully illustrated. It
was the Star Weekly's insatiable
appetite for fresh Canadian fic-
• tion which gave many a Canadian
writer his first big break into the
tough world of print. Including
me.
When I was a struggling college
student during the depression
there were many, many times
when it was a Star Weekly.story
check which paid my tuition.
The Star Weekly was soon
something more than just one
from entering , the .two -speed
gearbox and adding ' two extra
batteries for more power.
The mouse can pass through
horizontalpipes about four inches
or more in diameter, weighs
about -12,5 ounces and can travel
at about 20 feetper minute in low
gear.
C�mpensaton rate
increased for
form employers
Farming has, the third-highest
accident frequencyof all other
occupations, :and with the:, large
number `of farm workers injured
each year, compensation pay
ments have been increasing
steadily. As a result, the rates for
farm employers reporting to the
Workmen's Compensation Board
were raised on January 1- of this
year.
Don Brown of the Farm. Safety
Association (FSA)frpoints.out that
rate increases and pay ° claims
are the responsibility of Work-
• men's Compensation Board, not
FSA. '
"The policy of the FSA, being
involved in an occupational acci-
dent prevention program,, is ' to
help the farmer in any way we
can. An a 'ianati' ii' for the,Tate'
creak' `bah '1ir, sz
'�Lonstaitly clog ae," ` °r , Axa
In the past, WCI3 rates for farm"
employers were lower than re-
cominended by provincial audi-
tors. With the increasing cost of •
payments; the deficit. for these
rates has been increasing steadi-
ly d'ver the last three years. In
order to bring the deficitback to
normal, WCB,is adopting. the re-
commendations of its auditors.
The $1.50 rate will be increased to
$1:95; and the. $3.35 rate to $4.
Brown ' continues . that "the
Farm Safety Association is a
purely consultative organization
to help Ontario farmers reduce
their accident, frequencies. Al-
ready many farmers are begin-
ning to discover that. the number
of ' accidents is well dbove
average; they have ' to under-
stand that, without accident pre-
° vention and safety education,
they will be forced oto pay even
higher assessments:
Additional information may be
obtained from the Farm Safety -
Association "at 2 ' Quebec St.,
Guelph; Ontario, or by calling
(519) 823.5600.
"‘Inore magazine in the: rack. Rhe-'
came a member of the family in
homes right across the country.
'he v ekly antics of Clarke and,
Frise were as ;familiar to ' the'
preside& a of the local Wom'aktt'a+
Wel e
w he
�a� cal'
3t t
barber, 'the 1$aeksmith •,and'the
old boys who chewed tobacco at
the hack of the feed store. Every-
body read the Star Weekly. When.
itpublished a short story'of mine
complete with a gorgeouspiece of
artwork in full colour one Satur-
day during my student. days, I
*as suddenly - slightly famous.
Famous enough at least to make
my English professor sit up and
take 'notice of Mme. He never did
like me after that and eventually;
after I had published four more
that term, he flunked me. •
At one time in its 'history the
circulation of the book came near
to the million mark, an all-time
high ' at that time for any Can-
adian publication. '
But a couple of weeks ago the
Star Weekly died (Melly and with
as little fanfare as the publishers
could. manage. Cause of death;
euthanasia; though the publish
ers wouldn't put it quite that way
of course. The 'Star Weekly still
had her faithful family of readers'
but they, didn't count apparently.
The advertisers seem to have de-
cided that she was just too old to
cut the mustard anymore.
Too bad that. there are few eu-
logies
ulogies when a great publication
dies. There is no funeral, nor are
there any, conservationists rush-
ing in at the last moment to try to
save her. A magazine being
strangled slowly to death by the
great people of the advertising
worldprovokes less attention and
protest than a backyard elm
being strangled bey those in-
sidious little, beetles from Hol-
land.'iEven if it was a magazine
which did more than any poet or
any , politician to make Canada
distinctively Canadian.
spirit lifter
for the week
By RUTH STAFFORD
PEALE
Fear is a profligate waste °of
energy, for statistics prove
that most fears never materi-
alize.
Fear thrives in dark
t io ghta. The best�_antido/te to
fear is to- think about God.
MIS floods yo life with light
and•.fears ettr away. God 10
the great and sustaining light
of the world. He gives confi-
denee and strength.
•
the Lord is the strength
of my aid'?" life;; off whom shall f be
maid f " Psalm 2� i 1 1
ATE
BYDA'
WI NAV*.JU CHA ADDITIONAL
111GHIP* UteEE Rte" V . DRILL TO; .P1t
"V101.1F1 ' TIR R**VI� OUR CUISTOMIERS
Frse a t In ent*rlTast Sitv!coi'
r'Wel* llif.mscl. Prov ndat DoVerninsot Staid►'
Watiem tttf►,004 Itn . 111.
Strict Aclhiorin10 ,E,Wiroltn a1; slat •
DAVIDSON WELL Hol o/A
I# ILLINOv1 T1. A‘t7.1
SATISFIED,c14T0MMRS: SINCE 1100 fNR0U 1 FOUR Q 14 RA'f '
ForFarm, Town' and:
Home -',Owners!
Con You Us a $1,660 t; $20,600 ?
If you can afford monthly payments of '
$17,63•you may°boirrow ...'. . ...:.. . ... .°..:. .. ....$1,600
$3343 you may borrow , .
$55.•71 you may borrow
$77.99 you may borrow.
uiltry
•...,,,...f. ... '41.,.,e.,.•,/,$3,000
$5.000 -
etc,
• The above Loans based on 13 per cent per annum
' 5 Yr. Term - 20 Yr, Amortization''
Borrow for any worthwhile purpose: To consolidate your debts,
fix the car, buy cattle, or a cottage!
��
Fast - Courteous Service. Please Call
PALMERSTON 343-'3632
Representing
Arnold Hi hman Realty Ltd.
Kitchener, a 1-519;-744-6251
Member of OntarioMortgage Brokers Association
RESIDENTIAL
D
S
A T
COMMERCIAL
R I
E p
LOTS
BUSINESS E
M
BUSINESS
H
•.
ANNIVERSARY SALE CLEARING
.Printed Pdlyester Knits - 60" wide - Reg. $4.98 yd.
NOW Ow $2.98 PER YARD
LISTOWEL TEXTILES
'MILL ENDS
WAt l Af F AVF
x`01 .7It
V,TOWF 1
Ample Free Parking -Say It With Sewing