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The Clinton News-Record, 1911-08-10, Page 3ewe. e 4 r GOOD AND BAIT) TAXES. The Dominion of Canada raised during the year 1910 tbe mite Of $60.- 111.11,1X4 lei the farm of mestere* deties, end the sure. ot 115,303,353 la ;Ale form of excise row people realize the importance of tide feet. We are so eituele ale:estop:led to think or the tante in tern* Of the well -wont eontro- eerily between free trade and erateetlen. *ad he hear it spoke* Ot att a form partieular privilege in favor of the manutecturing.clasus, that we are apt to lose out Ot sight *0 larger et Awed itspeet Of the tariff Orem:a. Take for igartaneig, Woe Of the Kenna in the year 1910 the date' paid on rateltinee end Machinery (e cherge whicb, by the WAY, mune largely out ot the Whets Of the manufacturers theteselYel), aMenneted to $2,0$4,0-67. The limPorting JeWellent paid to .the Seven/0104 11447.870. The duty collected on, 0E10 goede amounted. to $1,077,361, Electrical apparatus contributed •revenue of $909,482. Drage and eitenlieelit contributed ;604,318. 'Wee ;see here tile broad contrut tbat there la between direct and indirect • :tamitiree. Indtract taeration hi the name given to such chargee as 'custom* ;end •eitchie, Which are. pearl in the -Aria place, not by tbe,Coneunter himself. t ut by the nntsorter or manufacturer. - "Meet Weal= inchedee such chargee AS PrepertY Metes, Income taxes. feel' teXeth and AO fOrth, which are levied directly Upon the citizen in respect 'to the property Wildell he actually owns. How the Tariff Helps the Provincial Revenue, • NoW, ubUo reaeletie has got to be raised in one tuition or another, It .we do do not Wee it by Merino Of the tariff we Meat fall back upon direct taxa- . • •...tort, It Canada Were to abolieb. the Whole of its tariff system tOeTnerrow, We have to Tale° Berne sixta or aeventy million dollars by email other phut,- More thanthat,.and the fact le not. generally' appreciated,---ouet Cana - elan provincee, though they levy no CUOtOras.' duties, in reality draw a very heavy revenue out of the proceeds of the national tariff systeta. In our plan Of.goVernmelit the Dominion of Oanade dIstributes to the different produces • Canit year very large :sums. Which hractically come hue of the proceeds of tale • -'lltlieect taxation, In the year 1910; the government veld out $9,361.388 in '• Itiefashioa, EddeutlY, then. it the Dominion gievertiment had not its tariff •ayatefa. ote which to rely for tale Money, the provinces would have to raise 'Was hest they could for themselves, and the only way In which this could be would be by having recourse, to a greater or leas 'extent, to direCt, a's;ailen, of, the citizens, . • The Rigor of Direct' Taxation, ' 'Now, PO ciOnbt direct taxation is not without its advantages. The citizen .,'Whe• has to confess:to the fax gatherer exactly *bat le the value of his prop- erty :and time pay a percentage on it, Or who must make R sworn statement of:hie; year's income And pay an Annual tax ow that, Is at any rate in • a 'VeSitiOn to tae. at lira head 'Just whet an e;nensiVe thing goverument S. and learns to watch the Progress of pubic expenditure vyith a vigilant and -nterested eye. - • . HS Inequalities, • • - . But. perhaps„ the difficulty with the direct tax 'goes even deeper than • this. . Whatever may be itsmenet in theory, It is extreniely difficult in prac- tice to apportion and levy any such charge in e just and equitable manner. ' .Direet eaXeti in theory ought to fallon ell forms of property. alike. In prace some kinds of property stIffer much more than. others.. property welch visible and tangible,as for :firtatifece,, farm fends and buildings and live :ntock, cannot possibly escape. Property such as • balances 1i the bank or the • oaraliege ef professional men reaflilyslips through the net thus bold ota by •.'the tax -gatherer, and, of course. the 'more ono kind of property escapes, the : More heavily. de other Of property contribute. • Direct graantiell In the United States. 11 cine Wishes to see the difficulties encountered' in direct taxation, one • has only le turn teethe existing situation 'in the different States of the Amer - lean 'Union. They receive 'no subsidy, as our provinces do 'front the. oilstones '--roodipta. of the Federal government. 'ThOatate, county, and tOwnanip author- , itiee draw,a very large proportion, in tbe case of the two letter practical:y. elle of their fireandel'support from the proceeds of a .direetteic laid 011 all all. forms of property. The taX',appliee both to real and personal araperty--hind; •"tonsils; hitilainae, horses, carriages, furniture, stock and shares,. mortgagee, heeds._ etc. 'At, its origination it seemed eminently reationable, 'The States 'Were' forbidden to levy import and export duties, and • to levy excise !duties Weald' tend to drive out manufacturers to a more favored legality; .they there- - :afire, Or necessity, fell tack on direct taxes. • Ane pf. all Bitch, a single tax, • .leid on all trams of property alike; seemed to 'commend itself as the Moat ani - e form and egeltable. In practice it: has shown itself he be distressingly ine- eatitable.. •The Distribution of the Taxa . Thie is due. in part to the rammer of the assessment, witich is =fie as :fellows!: The State authorities compute the, aperient of the direct tax needed : *for •Alteir•putposee, and divide it amongthe counties in the proportion of the 'ening:eel assessed property in each. '• To the sum thus called foreach county. •eadds the amount peeded,.fer its owe use and then distribates. It in like •mane ncyeatneng Its townships, • again ..according to, the proportional value of the faseessed propertyineach. To, this tem thetownship adds e whatis needed for its own purposes, „usually the largest amountof alt. The total 'time .teeched Is aistributed among all the property holders of the township accord - jag to their' proportion of assessed property; in other verde, the total of :-the assessed property is dividedby the Wel tax to he collected, and. a tax „rate is thus obtained, Which Is levied' on all property. .If, for example, the •, tptalof the property- was worth ea,000.,000. and •the total tax to be collected' .• evert' $1110,090; thee the rate tax would.be .put at: one -fiftieth, or two per cent. yeder''.i3uce' u system, then, everything 'turas. on tbe , .assessment.• • If' one ,eceuaty has been assessed forverymuch less property than than it,actUallY • neer amount ef the tax -assigned to 11 Ify the state 'will ba very ranch less abaa it should be, but at 'the expense 01 the other' counties; for the rate, all 'round will needto he higher -in order to rupply. the Axed .quantity of Money. ;tithed ton •or again let us suppose that in one, of the townships the property •ianseeased.fer very much lest than it is worth: Then, the township in which ' liteeessesmeht is too low is given less than its' share- of the: °Olney tax, but •etiveys at. the expense of the other tOwnships. on account et the tate-being • of necessity higher than would be needed if the assessment were larger, '„.Vinally, withia the township itaelf, prciselythe setae thing happens ainpng, ' • • - Tho Honest Ilan' Suffers. Anyone whose property IS put at too low a valuation, or not valued.'at As all, escapes, at the expense* his neighbors; and 'the more the property in. aeheral fescapes assessment and .remains invisible, the higher 'becOmes the tax rate.Hence has :arisen what is -called competitive under -assessment. • The assessors, moreover; being elective officers, elected In Moat cases for a very stunt term, arepersonally interested not making the betel property of tlieje area stand at too high- se figure. .. „ • • '• • . . : • The upshot has been that while .the system was 'originally devised as the • moie .equitable form of universal' taxation possible, In its actual operation nothing could be more vicious and inequitable. For it is to be deserved that • tin 'reality. discriminates most unfairly between different ia:fibs of propertY. Hear eitateefor example elands and 'buildings), is much less easy to conceal than such forms of property as shares In bank stock, bonds, debentures, etc. In illustration of this It may be mentioned that in' the assessment et property In Brooklyn in 1895, real estate constituted over ninety-eight per cent of the total:values, Some years ago (1884), a tax commission In West Virginia re- ' perted in reference to personal property, "Things have tome to such a con, •. Oleo la West -Virginia, that asregards paying taxes on this class of .prop- • ertee :Rae almost as voluntary,and is considered pretty ratieh in the same light as donations to the 'aighbortaeuring Church or Sunday school." .. • A School for Perjure,. In addition to thee a premium 15 put anon dishonesty; since people of a pllable conscience will -11nd it- easier to dodge the assessment than those of a more uncompromising morality. --Even some of the measures intended- to • prevent this. as, for example, the adoption of a eaheduleof property made out . and sworn to by the Owner, and the penalties (legal and spiritual) for. perjury, etc, accentuate' the evil rather than lighten it. The worst feature . or all is that, when ninlerassessment oxide sets in, it moves forward at an • ''aceelerated pace For the higher the rate rises, the.niore imperative does it • become for each individual to understate his property,' But the more the property is understated, the higher the rate •rises, and thus the worse •the situation is, tboworse it tends to beedme.• In some Casee the rate becomes so high that to tell the literal truth, andpay the full rate tax, would' mean . absolute ruin. Thee in some of the "towns" 01 Chicago, previous to the • reform of the assessment system a fee, years Ago,"the rate stood as high as night and nine .per cent. Now, it meet be remembered that this means, not -the tontribetion of eight per cent. of one's 111C01)10, but ,eight per ceut, of bee's capital property. To actuallypay this and continue in business would not, for Ordinary enterprises, be found possible. The result is that both the:assessors andthe assessed adopt a rough scale of depredation accepting • as accurate a figure -that is perhaps Otte -fifth or ono -tenth of the probable • actual value of the property .coneerned. Meanwhile, the: Incentive to Ms- •' honesty remains, and a vast amount of property escapes untaxed. Direct Property Tee Condemned. broughout the entire United Settee Opinion is 'agreed as to the Inelti- cfo cl and iniquitousness of the general property tax. It has been con- * ned by a long serieh of state tax commissions held Withinthe last forty a and by ell the highest authorities on the subject Of public finance, "Instead of being a tax On personal property,' said the New York eentinis- itioners of 1872, "it has in effect become te tax Upon ignorance and honesty. ,That is to say its imposition is restricted to those who are not informed of the means of evasion, or. knowingthe Means, are restricted, by a Mee sense of honour from resorting to them.. ' The jilinolo comraiSsimi of 1886, spoke ef •it as a school for perjury, promoted by 'law?" • The New York report of 1893 says: • puts a premium on perjury and a penalty on integrity.' The event industrial commission In its MIDI report (vol. xia). quotes as illustrat- ive of the general feeling, the words of a special eorritnittee on taxation which reported to the California senate hi 1901; "From Maine to Texas and from ,Viekida to California, there Is but one opinion as to the war -Who of the pres- ent system. That is, that. It Is inequitable, unfair, and positively unjust. Theoretieally all property Is tailed upon to bear a share of the public burdens in exact propertied' to its present Value. In practice, that end is admittedly 'net even approached. Scarcely tt fractional part of the property in any lantfitinwealth Is brought to the tax rale." 1400 1.111111111Alhete 41.110.11.110.4 Usris radorwritAkrs WM Take All Vs* el Risk*. .1.111.06.11 1.4 Son's remarkable tundererititig business In !IOW risks have been: done by Lloyd's hi oonneetion with the coronation. Large insurances have been effected by traders whoa, Interest s are bound up with the cor- onation, and ben per cent has been OAK to cover a cialm should the cere- mony not take place before the end of the year. la one or two MSS P91 - Mee haVe betel taken out on the /Wet &eel of the King and Queen until the end of the Year, at the rate of four guineas Per Cent, whIlet a "Royal Family" risk has been ae- eepted, insuring the Klee of the Eine and the Queen and their claidren for the same period, the premium In tine instance being ten guineas per cent. A peseible change of route fort the coronation procession has also C01110 wlthhi the Opeculative scope,' though., the prorate= are email. 'To pay a lots if there is a general election before Aferch. 31, 1912, twen- ty-five guineas per cent is quoted, and Ave per cent has been accepted to cover the payment of a claim shoUld Mr. Lloyd George become prime min - later on or before December al next. This risk has been written several times, but the amounts involved are not large. The next budget has also been the basis of speculative Matinees of We nature at Lloyd's. The Met rate quoted to pay ef, loss in the event of the duty on sugar be- ing- abolished was twenty guineas per cent, whilst several policies\ to cover a reduction in the tea duty have been taken out at tweety-fiVe guineas per cent, the equivalent premium for cof- fee and cocoa being thirty-five guin- eas Per cent. The possibility of att increase in the cost of license is ap- parently .considered remote, seeing tbat a policy for this risk can be got at twenty per cent. By far the largest amount of specu- lation has, however, been done in Connection with the income tax, and a rate as Itigh. as‘lifty gumeas per cent has been charged on a policy to pay a total loss only In the event of tio alteration being made in the present, charges, . THE CHOICE OF DEA.Til. Condemned Murderers Prefer Shoot, ing to Hanging. • Why eto condemned murderers pre- fer shooting in preference to bang- ing? Since the State of Utah passed a law giving convicts this chcice, Arthur Pratt, warden ot tb,e Utah State prison, has not had one who would go to the gallows. • On one oc, easion a murderer refused to make a choice, and the judge sentenced him to be hanged. 'Utale has a' la.w whieh allows a condemned murderer to choose either hangiti,g/ or shooting as a mode of dying,"said Warden •Pratt, • "This work is • done by the sheriffs of eaqh eounty, but in the penitentiary yard. So far we have not aad a man who has chosen hanging. Onee a Murder- er refused to make a Choice, and tae nidge sentenced aim .to • be hanged. Shooting. is the .mere humaneIt is painless and instantaneous. The con- demned man is lee to the prison eard, Seated on a chair, and, ie he desires, Is blindfolded. Five men armed with rifles are then marched to Within ten paces of the man. Pour. of the rifles contain ball cartridges. The fifth has a blank shell, A target is pinned over the heart of tbe condemned man, all five guards etake careful aim, and at a signal the volley is fired. The ordeal is over in a few moments, whereas in hanging 'the suspense and suffering last for many' minutes." • THE VAGRANTS' HOME. • . • Missions Used by Loafers to Help Them Out , — 'Got any home?" said the judge to a man who had been brought in on the charge of vagrancy. "Sure 1. have:" "Where le it?" • ' The man named- a' street and num- PADDY SECtIES TV* • BONER. After Charles. O'Malley had been promoted to the lieutenancy ot his regiment, be heard an Officer say to his (0"Mally's) colonel: "Ere I forget it, pray let me beg of Yon to look into this honest fellow* claim; he hu given me no peaso ths entire morning!' As be spoke O'Malley timed hie ores in the direction IxiWcated, and, to his utter consternation, belteld his own man, Mae,' Free. standing among the 'staff; the Possition he to- cupied, and the presence he 'stood to having no more perceptible effect upon. Ida nervea than it we runlet- ing at OM Irish wake. Ott seeing his Metter, Mickey exclaimed, in a Bente- what imialoriog town "Arrah, spoke for me, Master Charlet', alanah, sure they might do something for me now. av It was onir to make me a gauger," BlickeThl ideas of promotion thus insinuatingly put forward threw the whole party around into one burst of laughter. "I have hira down there," said he, pointing aa ite epoke to A thick grove at cork trees at a little dietsnce. "Who have you got there, Mike?" Inquired ali officer, '"Devil a One 0! me knowe Ms name," replied he; "may be it's Bony himself," "And how do YOU know he Is there atilt?" "How do 1 know, is it? I tie him last night?" Curiosity to And out what Mickey eould possibly allude to, induced' his master and a brother officer to fol - hew him down the elope to the clump of trees mentioned. As they came Pear, the very distinct denunciations that issued from the thicket prove': eretty plainly the nature of the allele. It was nothing less than a French, officer of cavalry that Mike had un- horsed in the "melee," and wishing probably t6 preserve some testimony of his prowess; had made ,prisoner and tied fast to a cork tree the pre- ceding evening, "Sacrebleur said the poor French., man as we approached, "que ce sont des sauvages1 ' • "Av Ins waking your sowl ye are," said Mike, "you're. right; for. maybe they won't let me keep. you alive.' Mike's idea of tame prisoner threw his master into a fit of lauga, ing, while his companion. asked: "And what do you want to do with him,Mickey?" • "The sorra one o' me knowq, for be spalres no decent tongue,. The -glum thee," said he, addreseing the prison- er with a poke in the elbs at the same. •moment; "but sure, Master Charles, he might tache me French." . There was Something so irresistib- ly ludicrous in his tone and look as b.e said these words, that both the officers absolutely roared with laugh- ter. They began, however, to !eel not,* little ashamed of their position • In the business, and explained.to the Frenchman that 'their worthy coun- tryman had Mit little experience of' the usages of war, and proceeded to • unbind him and liberate him from hM ntiserable hondaga "It's lettinghim loose ,-you ante.: captain! Master Charles, take care; begone, av you had as much trouble in catching him at had, you'd think twice about • letting him out., . Listen to me now," -here he placed his Clos- ed • fiat within an inch of the poor prisoner's nose --"listen to me; ay • you say peas, by. the monad, I'll not lave a whole bone in your skin."• . With some difficulty the officers persuaded Mike that his conduct, so far trout leading to hispromotioe, might, if known M another 'quarter, procure biro an acquaintance with the provost marshaL a fact which it was plain to perceive ,gave him but a very •poet •impression of • military gratitude. "Ole 'then,' if they . were .in swarms forinent Me, devil recea.ve •the pris- oner I'll take again." MO= kin fir OMEN $Y. itelleree in 54anaturoLleity Tubb* el Irma the tine of Ifer Majesty's birth, until her atarriage her We was juin that of the fairly well-to-do thug- lisit girl, hardly that of the MOderis English girl, peril," but nearer the old-fashioned. ideal. This was her mother's plan: "A cbild." she UM,' °hen 'lett* enoughto do to learfl obedience and attend to her lemons and to grow without many puttee and late hours, which, take the freshness of child., hood away and the bright:nese and beauty from giribood—and then children, become Intolerable. There are too many grown-up .children • the present day." • A wrtter tette bow the Queenat 01140' high thtalltlin were develeped -.-ner interest in charity by the fre- quent visits made in her Mothers eenePenie to the poor around her Itiohmond home at White Lodge; her relisious • convictions, ' bred by the daily life of her home; her •mualcal accomplishment* and her artistic talents, fostered by her stay in Flew- ence, Italy, wlaere her parent's lived, for two years. "The Queen has a sweet voice." Ws Sir Charles Einloch-Coelfe. ectft. iMprano, which greatly matured under the skilful guidance Of Signor (now Sir Paolo)" Testi. * * * She is a good Judge of a picture and an ex- cellent critic, and white at Morino° made went pretty sketches of landscape scenery. She rarely rain - els any geed exhibition of picteres in London, is particularly fond of the old mestere and prefers their more Anished style of painting to the im- ereesionist fielleal, "Dramatic art of every kind appeals to bor, and there are few plays of importance or that have attracted public atteetion during the last two decades she has not seen. Like her mother, she quickly'seizes upon the humorous side of a question,. Titus she has a keep appreciation tor a sparkling comedy or a farce, "'The Queen is greatly attached to the historical past of her country, Ancient monuments of every kind nay° a fascination for hereaued her •acquaintance With different kindit of architecture must have entailed much study and close observance. "She is particularly feed of visiting cathedrals, and knows the interior of most of the old city churches, besides being well versed in the countless treasures contained in the other his, toric buildings of our great metro- polis. "Her Majesty follows events atten- tively. She reads the newspapers daily, .and as Princess. of Wales . at- tended the more important• parlla- mentary debates. "Punctuality is a household word la the royal establishment, and when the Queen makes an appointment It is always kept. "In business matters Her Majesty is clear and expeditious, methodical and systematic. Her mornings are generally taken up with attending to •the voluminous correspondence that arrives by every poste "Her secretary, and lady in waiting submit their letters and the •Queen gives instructions concerning them. She quickly grasps the main issue of a question and. !mon Makes up her , • mind, and has never been knowtt to lay aside a matter on the ground that • to 'express an opinion thereon is lit- he the some or difficult" "Your Honour," voltinteered cletk, "that ain't a house,. It's a mis- sion!' "g"Well„ call them up, anyway," said the judge,."and see ,if they know any- thing about. him." •• They did not know anythinig, but the .miselottary said he would crime right doweeand. see. what could be dorte. • •• t‘lt is not an unusual cam" he said, "Our mission 'is 'home' to many a man whom .we never even heard .ef lentil he gets arrested, If a man who has been run in as.a hopeless derelict can mention some 'address which -he tan' call home his sentence 18 apt to• 'be lighter. Lott of oeitcasts have been on the Irwin" so leng tbat It is, • bard for there to tiainle of any place • they. are Latinate enough evith.to caIl It horde, 'bat through 'an occasional peep in here tbey -remember the num- • • her and brazenly sing it out. Court- room 'attendants, communicate with • us and ask our adviee.- Naturally We respond even though the menare perfect -strangers...Berne of them seem' hopeless .wreeks, 'but now and then • we dinCoVer 11. man who has good stuff in him still and is capable of developing into a useful' eitizet." molt. im CA:PT. COWL Young Borap WrneS *Beek In Slang.- -- . When Cotemander Peary took • George Borup, a graduate of •Yale, on his last polar trip, he added a live one to his party, Young Battle only twenty-three years old, was the laughmaker of the crew. Members of the expedition saY that no night was too dark for Borup fun -making. • Since -his retan to Amerlea, Borer) has written a book .entitled "A Teti- •derfoot. With Peaty." He writes moat- ,ly in slang, hut his stdry is perhaps the most interesting, popularly, that • has ever been written of the aretic regions; Whatever young Borup had to do he did in a .epirit of fun. V'or inatanee, when Commander Peary' set hint to 'work at pecto- •era,phy, Horup made his work doubly eitoresting by epPlying a Writ of lite The News-Reoord to ,n address address in Canada for e remainder of 1911 for cents. „ . CARPSO'S COLD COSTS DEAR. It Is Anttonded that Signor Cartise will shortly leave for Italy, where he hopes to benefit hy a complete rest and change at air, the pliyalcians having terbidded him to sing this season. The loss 'sustained by the great tenor through What was In the fitet place 'regarded as an ordinary Plight cold Is estimated at about $16,- 000, as he has been compelled to re- frain froth' singing •for a period of twelve weeks. • London, tag., dock laliOrttS Ott strike. • F THE LAUGIIING FOUN- 'TAIN. A Persian Story for .Canadiars Child- • ren. Pm' NOVA ATIELIOTIC INACMINX. ow laventiase he Tut Sistutstra Tksy Rae Areend the Truk. A *eve invention la the shatee of an apparatus for automatically tak- ing measurements or the work of •tauck athletes at all potato in is race bee just been installed on the run- ning trecit in the Robinson Pima- iluna, Hansel University. The machine, which is the first of its kind, and the inventIon of Dr. Naismitb, director of ehridral cul- ture, eonsists of small bamboo sticks. 'ocated *long tbe trs,ek so as to divide the couree into quarters. The sticks proJectsover the twit and are touched by the breast of the renner as be passes. The bamboos are cOnneCted to a make -and -break electrical machine, which transmits the touch of the runner to a tcynto. graph, which beide a lamebtacked paper on whicit marks are made. A clock is used in connection with the kymograph for purposes ot NEW' PARAGRAPIIS, Electric carnets are the 10,teat ire, vention for the heating of rooms, the cest for one room tieing estimated at a halfpenny an hour. 41. At * tenet ei ilgnseet 'seote that the Palau at Nit la slot esergitedgwasazonm,ear..... the correet name tee tire Paritasseet. err Houses—contaise a awed throe*. Tide Ls pissed le ebe Imo robing room srd li used by the• min when he Ii putties oa bia legal gszb before entering the Haase of Peen* to read the "Speech from the • Throne." AA a Metter of fact. the (Moist throne of these reelnus is the one et • James., palace, that verx cesdinarr looking building at the foot cc St. • James' street Alt ambessadors are accredited to title courtand, itt the • eyea of foreign governments. it Stalede for the MeJeatY of BritsIn. Its throne is a very handeonie one, and stands under a magnilicent and raost salute caeopY. Though the throna •et Wintimor but little toted, it Is unique In Ona re- spect. It is really an Eastern, throe*, after the style of the one we read at' in the recorde of King Solomon. for it is composed entirely of ivory, mid was the gift Of one of the Priem of . - India. 'Tile Liberal candidate was retinue& for the Middletien division a Lan-- easuire. • PORCELAIN roomks. At One Time Very Fashionable Orna- - meats.'• The day of the, china and faience poodle may be said to have been the • closing years of the eighteenthcen- tury and the twenties and*thirties of . the last Century; a period when the poodle Was the favorite pet animal of the contetaporary .lady.. In the Old English china works' the dog wasa sort of potter's standby, says the Queen, and hardly one firm but turned to the manufacture Of this delightful ornament from Bow to • Rockingham:. In size they vary from • about six inches' downto one MO, Commonest of poodle e are the Staf- aordshire °examples, sitting bolt up- right, and very much rarer are the recumbent dogs reposing on - roe' blue cushions. Porcelain poodles.' were produced -at Bele but 'unlike their' cousins. of • Rockingham. the Bow canihes were lean and scraggy specimens of their race, with legs Of an almost impossible thinness. They were modelled prior. to the year 1-.7T76h.e'• finest poreelein poodles were produced at the celebrated Rocking- , ham works, and they were manufac- tured between the year. 1820 (or thereabouts) and the closing of the works in 1842—in face - during the "Brameld period," when the factory Was carried on by Thomas, George, leredelick and John Wager Brameld,. The Rockingham works. Were situated at Swinton, near . Rotherham, Yorke shire, on the .estate of the alarquis of Rockinghatn., .The animals theme selves are uearly .alwaya plain White In color, but. sometimes their bases or stands are of a rich royal blue en - netted with a gilt line Oceasionally the bases are 'ornamented with green and gilt foliage, and still, more rarely red decoration is to be found. The Staffordshire faience Oodles were intended to erne:tientthe cot- tager's humble Mantle/twee, not the are muebmore roughly modelled than their Rockingham relatives, • for they drawing room ef the lady' of fasbion, and they were retailed at the trifling sum of sixpence each, so that care- ful modelling and delicate glaze were hot to be expected. These glazed ettrthenware doge are squat in fig- ure, withlarge ears, bushy tails, and a decorative note is iutroduced the addition Of a gilt toiler with an elaborate padloek hanging from it. China and earthenware poodles are • now eXtensively imitated by the uti- serupulous German tuanufacturet, but .bis fakes are fairly easy to detect • These Teutonic forgeries are Cliarae-, tented by a dead While glaze, While the autheethic eerier nineteenth cen. titry •examples aro coated with. a tream white glaze, which is frequent. • ly a good deal Crackled. , • Aithy was a dear little girl of six years old. Her mamma was dead, but her papa milled her his star, and her old nurse Memel loved het aear- ly, and looked after her with the ten- derest care., • • • Althy's papa had made for his lit- tle ,girl a garden in which grew the loviiest flowers in ,the ' midst of which a tinkling fountain played. The fountain was the great .dellght• of Utde Althy's heart; .lts Why was so pearl -like and the music of its falling water sit light and happy. She would sit for hours watching it, and listening to her old nurse talking of her mother in paradise. One even- ing, when the moon hung in the sky like a great yellow pearl and the fotintain tirtkled even sweeter than •usual, her nurse, who had. alto Weir her mother's nurse, cried: "Hark, I hear yea mother laughing," Althy listehed. "It is the fountain, nurse,' said she. "Ale yes," sighed the nurse. "It is the fountain!" That night Althy, weeping aridly, awoke from sleep. • "What is it, heart of tny heart?" irtgeired the ease. ' "I dreamt," said AlthY, "1 dreinnt that my mother was dead." The nurse, •knowing not what tOt reply, remained silent. Through the open window could be heard the laughing fountain. Althy brushed away her tars. • "Alt, no," said she. "It is not so. I tan hear her laughing, laughing!" Het head. dropped. She Was 'sleep. • Dig agaia, Angtealia has Tallest Tree. Australia titillate to have the tallest tree in the world. It has long been thought that to Calitornia belongs this distinction, but, while Calitor. nia trees are of gigantic dimensions, tbey da not collie ttp to Australia's eucalyptus trees. The Califernians are toted not so muth for their height as for their girth And diameter. '1 he • tallest tree in Califortia yet diacover- • ed was found by actual theasurethent to be 3401t high Austredilea. teteOrd .thiM tree ean be thie be I40H. 7.4444444.40444444444444.61444#44044 01 Chattasit is to %me ton beg soy* ttrotttry ittgst 62J t LIPTON'S TEA OVER 2 MILLION PACKAGES SOLD WEEKLY • We Told u$o.! LABATT'S LAGER Now Perfected -'-The Best pn the Market! TRY IT . John Labatt, Ltd. Sophistry ,ot it Sophist. tertain archbishop, When sake& woman. to Misstate her age, teplied: "A lie May be defined as a state. mint made by one rational being •to another rational being, with' the, in - tea to decerve. rittow, as no rational' being would think of asking a: WOnifee her age with the expectation (it beisigg Answered truthfully, .. one tthe . eleMenta of the lie IS lite,king,and the, 'weetan's statement „paw:tot, strictly ba defined *netts 4 4/14 I always A.riq OUVEN/iia: (New. Idea Series) —It means quick sales • There you have the decisive verdict furnace—is con - of a practical builder and. contric- structed in such a tor—the verdict of a man whose . way that the maxi - knowledge of the science of heating mum heat diffusion is secured wit largely determines his incomeminimum fuel consumption. • SOUVENIR Grates are simple, strong and easy to oper- ate. It's always safe to install a SOUVENIRfure nace because it is • generally known to effect it saving of 25% to. 50% in fuel consumption. Let us send you our new booklet • The SOUVENIR furnace is made in Hamilton, the stove centre of Canada. blP • He aivrays installs the SOUVENIR in houses built on spec' for the simple reason that .this ,furnace means • quick sales. The SOUVENIR • possesses many points of superiority • that appeal strongly to discrenin- • siting buyers on sight. The Firepot — the heart of the Every buyer of a Souvenir F1044Ce 4S presented With a legal band On date of Pur. chase. (fflarantesintr pregot • against cracks or breaks of etsY" ;kind for S years. THE HAMILTON STOVE & HEATER COMPANY •Successors to Carney -Tilden Co. • Limited 1:4 oonow emomMoommememieruineles Where is there an Individual who is as Capable to ect as the elecutot of your will as this Corn- • petty, which. was Orgattized and • developed especially for this put-, pose? This Company will carry eta to the last letter the tents of your wilt It will manage the estate efficiently and ecencenically, and avoid legal entanglements. It iidll not be tempted,' as an • individual might, to specutate with the, fueds held in trust. tt is debarred by law from spent. tattoo. This Cempatfy cannot die, get lack or take a heliday—always ready to faithfully perform its trust. Charges are never greater, but usaelly less than the remuneration allowed individuals. Services of hamily Splinter always retained. Correspondence receives prompt . and careful consideration. Managed In connection With the Huron & Erie Loan and Savings Co. LONDON, ONTARIO. The News4;Reeord leads for town snd.township 'news*