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»â€" !n AKitchenery 19 T ahd give your sales to I. H. Toman, auctioneer, New Dunâ€" . ; dee, who appreciates to give his prompt and active service. Ǥ .Anyone wishing to purchase farms will be paid by consult~ «t Anyone wishing to purchase farms will be well paid by conâ€" ~K ‘ sulting the undersigned. A variety to choose from the game this season. Wmfiu *.*‘. ‘PrRoM HAGEY‘s CROssiNG Efifw.‘.!ew at Hagey‘s Crossâ€" . yesterdaywere a busy place. Farmeérs‘ Ciub were shipping catâ€" M 4 or ® o is t P â€" â€" $ ‘O‘.hmrgd the late: Matthow oher: tookâ€" place this morning and WW by tehtiv::\amt : ~Bervices, were conducted at JR..C. church by the Rov. Father Mâ€"and . were very impressive. + ; AT THE MARKET %&?&-fmt place to sell est, your rye and other wy»xunu OF Pb WA SURIEDâ€" AT GALT he tumeral of Miss Laura A. Little @ttawa, took place on May 10th mi‘the residemes .of her parents, ~and, Mrs. John ‘Little, at Blair. Ryrelatives and friends were in Wié#ante. Rev. Mr. Merritt of the #tist Church, Préstom,‘ conducted n-mm at the home and at the vealdie. Burial took place at the * OLD â€"RAESIDENTâ€" DEAQ. . im deeth occurred Welinesday at bospital of Mathew Fisher, a well Elfll highiy respected citizen of n By padebis home with Jas. m: Sherring atreétf. He was e %t'a’na had beén a resiâ€" m tor many years. His pred sed him by two years. w{&! Fisher, of Kitchener, iâ€"â€"Bim. The funeral took h:l*!‘rg{u_! rp‘mrumg from A. E. tubdertaking parlors to the R. kuech: where services were held * fl? Willoughby Farm Agency, established twenty yeara; offices r Vnd Torento; 15 â€"reprepentatives in different towns.‘ We are lidy V5‘ ufter you Wurgaine in farms. We soll farms of all ‘sizes, & WL i4 » s j ‘ M y 3 i ib have Hieted &‘ humber of very desirable farms which, rg will exchange for city property, affording an excellent o”n-' â€" N# Ay6 city dwalier who desires to acquire a farm. N'm wish to ‘ny or sell '- farm communicate with our represenâ€" §iÂ¥0i;Dr. R. 1. Rean, Kitchener, Ont., Phone 730 or write Willoughâ€" ity Flour Mills FARM FOR SALE Ew NP & . & * %he Willoughby Farm Agency; established 20 years; Buelgh and Toronto ; 15 representatives in different ; we are ready to offer you E‘g“m in farmg.We Msm atun!! sizng,,, If you wish To buy 67 1elt w trrm Votkifcate .«xith.ourâ€" representative, . Mr. E, H. Bean, Wibr, Ont.; Phone 730, or write to the w# .. _ Also to buy your aud mill feed. â€" fifl:flifl- y# Y OF, Mu'“:?ql: and FARMS FOR SALE ) town. * He will apéne 4h hB old ‘home towa. THINK TWICE ‘s residence, Hamil ~died. Sunday,, mornâ€" The cause of death markets. No pricâ€" I H. TOMAN GHBY FARM AGENCYT GETTING MARRIED. : Several in town received wedding invitations to the wedding of Rev. Camille Chazeand, formerly of Hes \ peler, to Eva Brandt, of Montreal. The event will take place in Montreal on June 2nd. Shortly after their marriage they will go to South Africa as Misâ€" 1 stonaries. ‘ by Alfred Roos and the presentation RAISING, FUNDS FOR A PROTESTANT CHURCH * AT LENS, FRANCE St. Andrew‘s Presbyterian church at Hespeler has raised $35° towards the fund to build a Union Protestant church at Lens, France.. The church will cost $150,000 and funds are beâ€" contributed by the different churches BIG EVENT IN * i IN REBEKAH CIRCLES; ’ PRESENTED WITH JEWELS A big event took place last night when jewels were_presented to eleven Past â€" GFAMGES® of ~Queen . . Rabekah Mouge, and Sister Brandt, Past Presiâ€" beautiful and were suitably inscribed with each sister‘s name. ‘The presâ€" entations were made, by Past Presiâ€" fient ‘Sister Barlow of Galt of. Ivy‘ Lddge, and Sister Braunt, Past Press dent . of Britania Lodge, Kitchenor. As the presentations were made each sister made a reply and thanked the local lo@ge forâ€"their kinddess in preâ€" ‘sentlng them with the jewels. _ Man sought in connection mith big Toronto jewelry robbery arrested in Winnipeg. i Over 200 were present. Represenâ€" tatives were present from Kitchener, Galt, Guelph and Henp_eler. BUYING CATTLE TODAY. Krueger and Leybourne bought some fine cattle on Monday. ‘They paid from 7% to 8%c on the hoof. These will be used for local trade. JOHN McLAREN DEAD. Was Brother of Mrs. John Beil. word â€" was _ received on _ Monday morning of the death of Donald Mcâ€" Laren, of Woodstock. He died in Guelph. He was a veteran of the South African war, India and the reâ€" cent Great War, and had many medals for service. He was buried at Hesâ€" peler. Mrs. John Bell, of Roos Hill is a sister of the deceased. Butter sold at 36 cents and eggs 36c at the Preston market Saturd Shipping Hogs Wanted Every Wednesday Delivered at the Baden Station Highest Market Price Will Be Paid ED. RIECK Baden Phone No. 47 + M#ESRPELER. : ,« . imu are taken of% .the free list .'-a]-‘ thirty cents. made dutinble at 50 conts PM 100)g., 4 4 , o e On prep@rations of cotea, or chocoâ€" lete .N, ®, P. and confectionery conâ€" taining choJohte the special rates are d valorem. The preferential rate per poumd under ali tariffs, while the ad.valorem rates are left, unchanged at, 22% â€"per cont. under the preference and 35 per cent. under the othet tarâ€" iffs. t, The duties on cocos and chocolate paste or "liquor" not sweetened are raised from 3% to 4 cents per pound under the British preferential tariff, and from 4 to 5 cents under the other tariffs. On the same articles. sweetenâ€" Ed’ the preferential rAtes are raised from 4 to 4% cents; and the other rates from 4% to 5%4 cents. The preferepntial rates on arrow root remains at 1%% cents a pound, while the intermediate and general rates are raised from 1 cent to 1% cents. On coeoe beans, not roasted, crush ed or ground, the fntermediate and general tarif are raised from 75 cents to $1.650 per 100 pounds; the preferential tariff still leaves the item in a new jtem. Under the in photereddd tlird 4nd doy Whk d der two ~othorâ€"twoâ€"488i8e the duty.. 12. 30 pesse@tten‘s ... ‘(fl«WUM" ,.I,i Oranges and lemons remdin on the OTTAWA, May 10. â€" The staff changes ampounced by the Minister of Finance last night, mainly to ac: cord with the West Indies Trade Treaty, effect less than 30 items and are all mainly in the nature of inâ€" creases. What is left of the luxury taxes is abolished. No general turnover tax is proposed. Ontario residents, from a straight point of personal ecomnomy, will be rather glad they voted boue dry for the duty on imported spirits is $10 a gallon and there is a tax of $9. 2 gallon on domestic spirits. Whet it is used in hospitals for purely mediâ€" cimal purposes 99 per cent. of the tax is rebated. Quebec and British Colâ€" umbia will pay most of the revecue in thet respect. The only thing left for Ontario to pay on which is mentioned particularly as. a luxury, is ~playing cards, and the tax is 8 to 15 cents a package. FEWER THAN _ THIRTY ITEMS ARE AFFECTED Hgnu and gaileries were filied in expectation. Those seeking anything even fringing on the sensational were disappointed,. No amendment came from the Opposition, but Hon. W. & FieldfMg adjourned the debate. Perhaps the mnext most important feature is the stabilization of the cus toms duties with regard to the differâ€" ences in the exchange rates with othâ€" er countries. A special measure en: deavors to protect Canada against difâ€" ferences in the exchange. The business profits tax is not reâ€" uewed. Income tax remains the saine. Besides the protection against the diâ€" organized money exchange throughout the world, there is another protective clause against the "dumping" of goods into Canada. Duties at present aro assessed on the "fair market value of the g_qods." The new provision says the value in no case "shall be lower than the wholesale‘price of the article at such time and place" of importation To the everyday citizen of\Canada the most important thing in the in creasing of the sales tax by about 50 per cent. The ordinary man pays it in the long run, and that is what gives hiwft the interest in it. OTTAWA, ‘May 10.â€" It is a makeâ€" shift Budget by a Government with out & mandste. Few new methods of raising revemue are contained in the proposals brought in last night in the House of Commons by the Minister of Finance, Sir Henry Drayton. Onfons in a matural state are plac REPLY TOâ€"DAY THIS QORIGINAL a‘z we = u> â€" th forwhen Amported 19 V" tortyâ€"two ‘cents h‘ ginofi#Whet * * imported in casks the duty is * Woa 6 en n e e b n vale e a 6 # L.« e m e e a e a 6 0 0 a e e 0 0 y Lk BUT WHAT THE USE? > * * OTTAWA, May 10.â€"Beer is * *‘ am article on which the net reâ€" * * â€" sult of the new budget is to * * bring about a material reduc * * tilon in taxation. The old luxâ€" * * ury taxes on this beverage * * have been wiped out, and there * * has been no change in the cusâ€" * * toms duty upon it. . The cus * * toms duty on beeris contained * * in articles of tarif which are * * not affected by the budget. * on tat D * ale, beer, ; + ~ MONTREAL, May 6.â€"Arthur Ellis, known from coast to coast as a hangâ€" man of particular merit, arrived in Montreal Wednesday afternoon en route to Amberst, N.S. It was ascerâ€" tained that during the past year Ellis ‘made $12,500 by exetuting men for the Government, and in consequence had to pay quite an income tax. "I had a big year of it," he stated, "and let me tell you that there was not a single hitch in anything I carried out." pounds under.the preference and $1 Limes still remain free under the British preference, but under the othâ€" er tariffs the duty is raised from 10 to‘ 15 per cent. . ~ â€" Fruits preserved in brandy or other spirits of not more than 40 per cent. proof spirits which were dutiable at $2.50 per gallan. is Fruits.preserved in spirits of more 60 perâ€" cent. have now imposed upon themâ€" an additional specific duty of The ®significance of this announce Last Year Earned $12,500â€" Busy in These Days of â€"_ Outlawry. plement the trade agreement with the West Indies are made. These affect suclh‘ products as cocoa, cocoa }producu. arrowroot, onilons, . grapeâ€" ‘fruit, limes, cocoamuts, sugar and rum. per 100 pot;nds undér the other!lnr- iffs. HANGMANHAS BIG NCOME _ OTTAW 4; May. 10.â€"The. following wivet a hird‘s eye Â¥ipw. of the tariff ‘ngd taxation proposais of the budget: The present customs practice is to comvert the foreign depreciated curâ€" rency into Canadian money on the basis of existing exchange rates. It is proposed that no reduction in exâ€" cess of 50 per cent. of the standard or proclaimed value will be allowed, no matter what the exchange rate is. Where the rate of exchange is adâ€" verse to Cahada the value for duty will be computed at the rate of exâ€" change existing at the date of the shipment of the goods. A change in the customs tariff of 1907 will also be imade stipulating that all goods imporied capable of being marked stamped, branded or labeled without injury, shall have indicated on them in English or Fremch the country of origin. This provision will come into force September 1, 1921. ~ Taxation _. Notice is givem of two changes ‘to be made in the Customs Act. The purpose of the first is to secure a more effcient carrying out of the principle of the existing dumping proâ€" visious and has to do with the valuaâ€" tion on which duties are assessed. The act at present provides that the value shail be "the fair market value, when sold for home consumption, in the principal markets of the country whence and at the time when the ‘W»'Qn exported directly to Canâ€" ada." "The amendment will add to this, "such value in no case to be lower than the wholesale price thereâ€" of at such time gnd place," and, in addition, provides that the value for duty shall not be less than the actual eost of production of ‘similar goods at n?fe of §hipment direct to Canada, plus a ren;§:ble profit thereon. _Foreign Currency The other amendments relate to the valuation for customs purposes of foreign currencies. " No gemerai revigion of the schedule is to be made now. DOCUMENT IS IN VERY POOR CONDITION TARIFF ‘AND TAX AFION PROPOSALS | ~~«â€" OR 1921 BUDGET | USE? * t L â€"Beer is * e net reâ€" * get is to * al" reducâ€" * old luxâ€" * beverage * ind there * the cusâ€" * The cus * contained . * hinh ara * _ (MCOInfIÂ¥ ...:â€"...1.12¢cisiversssrr4rsrsrsrasssasszsaes 197 50 P. A. Snider, postage, tefephomne amd supplies ...................... 14 50 W. 1. Reid Co., Iumber for storm {émce MMoy e esc ... ..... .. 328 82 T ror ng Div. No. 1, fiflh;g‘,.‘.......*...} 118 09 ‘Ju’g sor Div. No. hnd postage‘............ 101 00 ol Béhng A selisod Div. No. 3, ry amd postage .................. 96 00 eo, Latath, aAnfi@iitr niv. No. 4 WWWiir#qamg@ postage ... ... _....._.. 101 00 Turtwh C‘réxsma®;â€"Assessor Div. .No..§, salary and postage .......... 83 00 Moved by Robt. J. Veitch, seconded by Allées Shoemaker; that this Coun: cil now adjourn to meéet again at the Township éall, on Saturday, May lh( 2#8th, 1921, at 10.30 a.m., and that the Courtâ€"of Revision on Assessment Rolls be held on theâ€"said date at 1.30 pm. _‘ ____ e fnhetreree" on PETER A. SNIDER, Township Clerk: Mrs. John Hamm, patriotic insuramce for April ................. Mrs. Sarah Brown, patriotic insurance for April ................. Mrs. Ada Sapsworth, patriotic inszrance for April ............... Mrs. Martha Cornell, patriotic insufance for April x rgren n inas Levi Melitzer, damage to lane ...%.........0...20022002.222.00. A SBpitzig, repairing grader $5.00, use of tractor‘ $24.50 ......... W, H, Fischer, labor on soad approd¢hing Provincial Highway ... Pius Helm, bonus wire feNC@ ............2.0022.3 03200 e 62e k e ks Josiah Stawffer, bomus wire femce .............2.222.2220022000.2. Daily Telegraph, notices re Board of Health ..................... Robert Harkness, bonus wire f@MC®;...............2......1222.. Gust Paultizki, bomus wire femce ..................0......0.20.. Victor Meyer ‘ John Hilgartmer .............2. 3222220222022 S Municipal World, @upplM@®s \...................2.0222.2 0020000002 Hy. Jabls, @raÂ¥el :):.0;:s000 corvul curaancers neansevaniceransts bes A. Shoemaker, shear for grader and express charges ........... Simpson Shoemaker, comerite the ..................0..22....0. Metal Shingle & Siding Co., building ordered by Board of Health Report of the School Attendance Officer for the month of March:â€" Absentees for various causes, 54; qof this number 40 were reported ill with meames and chicken pox; workimg mt home, 3; attending confirmation class, 1; delinquents, 10; offictal notices gerved on parents, 3; personally saw the parents of 3; neglected, and sent M# Pullam after a family of 4 delinquents. . Geqg, Latsch, School Attendance Officer. Moved by M. S. Snyder, secouaed by Robt: J. Veitch, that the followâ€" Moved by Irvin Hallman, seconded by A. Shoemaker, that the clerk be: authorized and instructed to purchase six road drags.â€"Carried. I Moved by Robt. J. Veitch, seconded by (M. S. Snyder that Byâ€"law No. i 120A be read a third time and passed.â€"Carried. | Moved by M. S. Snmyder, sec ing accounts be paid;â€" Mrs. John Hamm, patriotic insur ment is obvious. Ellis is worried beâ€" ‘cause on July 8 he haswo large conâ€" ‘condemned men will mount the scafâ€" tracts, and unfortunately they are on opposite sides of the continent; one at 'Quebec that will cost two lives, and the other at Vancouver, where five fold for the biggest hanging event in the history of the Dominion. As he cannot be at both places at once, Elâ€" lis kas decided to accept the Vanv‘ couver job. ; . The Fifth Session of the Waterloo Township Council for 1921. The council met at the Township Hall on Saturday, April 30, pursuant to adjournment. â€" esn Members all present. The Reeve in the chair. siomdh 10 h Minutes of the previous session were read and approved. Communications were read and considered. ‘ Moved by Allen Shoemaker, seconded by TIrvin Hallman that Byâ€"law No. 120A to provide for the commuting of statute labor on Road Div. No. 20 and Elec. Div. No. 1, be read a first and second time.â€"Carried. Moved by R. J. Vaeitch, seconded by A. Shoemaker, that the account from the County Clerk, "re action for damages", be laid over for further conâ€" li&emtion. and that the action taken by our County Counciliors requesting the Clerk to notity the County, Clerk that the Township of Waterloo will reâ€" sist the payment of the 20%, subsidy on the Provincial {ighway, as subâ€" mitted to the Township by the County Clerk, be unanimously endorsed.â€"Carâ€" ried. Do m e 0 OF se t TW duties on alcohol used for patâ€" ent and proprietary medicines and pharmaceutical preparations will be $2.40 per proof gallon, which was the rate in effect before the luxury taxes cf last year were imposed. Sales Tax ‘No change will be made in the prinâ€" ciple of the sales tax or to extend it to & general turnover tax. Its operaâ€" tion. will be confined as at present to sales of manufacturers, wholesalers, jobbers and importers. The one per cent. and two percent. rates on do mestic transactions will, however, be increased to 1%4 per cent. and three per cent. respectively, and the imâ€" port rates will be 24 per cent, and four per cent., there latter being one per cent. higher than the like domesâ€" tic rate. The necessity for this lies in the fact that more than one sales tax is included in the finished article made in Canada, whereas on the imâ€" ported article no sales tax is imposed on the materials entering into it.. A list of special exemptions will be continued which will cover foodâ€" stuffs in their pnatural state, initial sales of farm produce by the farmer of his own production as well as the first products of fisheries, mines and forests. Duties on spirits will be incréased to a straight $10 a gajion customs vate, and the excise on spirits of local manufacture released for sale in Canâ€" ada to $9 a gailon. The Business Profits War Tax Act will not be reâ€"enacted. All the Iuxury taxes,, those which were ‘and those which were not remitted last Decem:â€" ber, will be abolished. But, in view of the mecessities or revenue duties will be levieg on playing cards, wines and spirits. On playing cards not exceeding $24 a gross, eight cents a pack; exceedâ€" ing $24 a gross, 15 cents a pack. Duties equal to the former comâ€" bined taxes will be maintained on wines, including champagne _ and sparkling wines. In comnection with the latter\item however, arrangements will be made tor a rebate of 99 per cent. of the duties on alcohol to bona fide hosâ€" pitals on spirity actually used by them for medicinal purposes. WATERLOO COUNTY COUNCIL PROCEEDINGS. Â¥ |Nâ€"*** Having sold hundreds of them we still have some mor T ammmmm‘umumt_omz | Trousers, all sizes, in fine worsted, $3.00, $4.00, $5:00, | Men‘s Felt Hats, all styles, price ............. $4.5 .|| ~ At Special Low Prices Helen Rowland: At 20, sucâ€" cess in love appears to consist not so much in getting the girl you want, as in getting the girl; some other fellow wants. | James Cook dies at St. John, N. B., aged 102. THE MERCANTILE FIRE INSURANCE INCORPORATED 1874 _ Jubscribed Capital ..$250,000 Jeposit with the Dominion Government ..... $156,698.00 All policles guaranteed by the London & Lancashire Fire Inâ€" surance Co. Ltd with Assets of Best Equipment Reasonable Prices Office Phone, Waterico 33W Shinn residence, Waterloo 33W Ed. Lippert, resid. phone 231 Store Phone, Kitchener, 570 *Alfred Wright, Secretary. C. A. BOEHM, DIST. AGT. Waterloo, Ont. Phone 249 Place your order with us for Seed ‘corn, now in 12 different kinds at $2.25 Bushel, shelled. . _~ C charges 2222.......... I by Board of Health re § en en aannss ORA IMG q 2 00000000000 + n I:a;:’:.;...“..,;...} id postage‘::.:;..:â€".;;4. #UM@® .......22l22222.2. Undertaking BUCK & LAUTENSCHLAGER Mangold and Turnip seed at game/low prices. Men‘s Black Overalls, per pair .....:.¢vy.\%/*Y $G80% ie Men‘s extra strong all solid work shoes .. Special lines to clear at ................ Men‘s Fine Oxfords, per pair ............ Men‘s SHINN &~LIPPERT COMPANY General Merchants NEW DUNDEE â€" © i ‘s Heavy White Duck OÂ¥eralls fog ’b% a* special this week ...............Â¥>....... £ 8 60 14 40 8 80 25 02 18 60 14 38 67 50 10 00 10 00 10 00 10 00 25 00 290 50 22 00 9 00 3 60 8 16 Waterloo Mutual Fire Insurance : _ Company >« If you have any mondq to invest let me know. Best mortgage _ security flv&l you. Interest payable hglf= early. 1 colleqt .. t )f))r you.*"" * b,t‘ * j A. K. Crossman : Real Retote â€"~â€" Wateorli® C. A. Boehmâ€" First : Mortgage Loans / Do You Appreciate . First * Satisfaction guaranteed . Calls from all parts of th county promptly attended to. LETTER & DREISINGER® UNDERTAKERS AND & FUNERAL DinEcrorg Waterloo i Phone 80. Night Phone 207W. If so, have your wants supâ€" plied here. We always keep on $V hand choice Beef, Pork, Lamb || and Homeâ€"Mado |i; Sausago > |[ GENERAL INSURANCE « AGENT * King Street 4 Ing, 26 King St. N. Waterloo ./ Telephones, Office 249, R., }00, g EDGAR FISCHER Successor to J. B. Fischer Phone 243 Water! DR. A. HOLM, D. C. CHIROPRACTOR and ELECTROTHERAPEUTIST Removed to ' 5 Holim Apartments, Young St: Phones, Office 1323J H. 1323w Why not buy your meats here and get the best? . UNDERTAKERS Class Meats Waterige