Saskatoon Daily Star from Saskatoon, Saskatchewan, Canada • 15

THE SASKATOON DAILY STAR, WEDNESDAY, AUGUST 2, 102-. Grade Eight Examination Results Some Essentials of Municipal Govt. CONTINUED FROM PRECEDING PAGE McNeill, Cartyle McNevin, Dwight Meouat, lan Gavin hedran, tionalil Davidaon Mao har Finch, Ailon Kendall Fischer, Ed- jflrtn wm l'alrnua Jerome Fletcher (hon-iGeorge denim MvPh Jennie Selina Foihes. Male POWDER addrtes the Faskat. hewan vi hivh I am sure the Tax Commission Convention, by lull! investigate.

tefer to the tm- utiV'arned Munii'itialuies Leslie, position of a tax on imVarned 1 0n Trooit. Edith Evelyn Turner, Polly Tdnchuk i Isaac Vdin, John lirieki, Mona Florence Ungar. Feurl Uvuh l'ngtr. Hn)il Yatnadat, Iatuia eul, Millie Klvma Vickjey, Bella l-her, Ho Anna ai hokz. Eileen Alvin J.nitan VVakeliam.

Vam hlnikl Wrflde. uchs ors), George Fori (honor), Karl Lord, Frank Forreat, Nelli tat, Roberta Hampin Jane 1-YancU, lavid tranakv, Jean Kathleen laser, Rohm huwr, Regina Anna honm mi givanl Ga.br, Rae. 1-vibel Lui MeKotie. Anna Etldyn MacTavtsh (honor), Gertruds Evelyn Neal, 'Kathleen Beatrice Neal (honor), Wfcllr Jti(jus Veff. Alfred Gienr.

Earl Neff. John iitnry Nefeld, Atirite Florence New-Janette Mercedes sun, Rural ('ommlsHioner Andrew, SasWa-tooti.) Iu attempting to deal witn the subject of municipal government in a paper which 'should be suitable to read at a convention of this ftont wih to say at the outset that I do not hope to be able to touch on VIOLET FLORIENT CASHMERE BOUQUET Notman Lis.e Nlckason. Jama er immo, Edward David la ell lrfwis Clifford Gate, tdiiigewltoh, George (JUon, John 1 1 gOFT as a flower petal-fine as the pollen. A glow of youth to the skin an elusive fragrance floating near. COLGAl CO.

Sales Office and Manufactory George dson, Gertrude Christcna ilsen, Emma UUtte Ulson, U) bummertteld etwin, Hayden William Owens, Kathleen Matgaret I'itgo, Ethel Rose Palmer, Wendia Mar 1'applla, Jean Willard ihirker. Len-ore Daisy Parvin, Lloyd il. Paterson, Clara Bertha Paul, Lila Annie Pax-ipan, lone Elizabeth Pearsoru Eileen Hazel Perrin, Elsie Mae Petry, Mln-ard IJyford Petersen, Belle Ida Pet-ertofi, Mary Annie Peterson, Caroline Felma l'eterson, Alma Helen Peter son. George Arthur A. Pettersen, Waiter Leslie Pettmger, John H.tr-mon Phillips, Esther Louise PUhlad, Nina Mary Pinomaki, Norma Alice lorteous, William Clubb Porter, (honors), Lyman Alexander Porter, Ralph Cochrane Porterfield, Blanche Porterfield, Leslie postle.

William Roy Potter Marian Charles more than a few of the more essential principle which must be observed if It is intended that satlsfaitory functioning of the municipal machine, both from the standpoint of efficient service and sound business finance. Is to be secured. The municipal corporation in Canada secures it right to existence through statutory enactment of the parliament or legislature of the particular province In whuh 1 lo 1 1 ated I In the province of Saskatchewan there are four distinct and separate classes of municipal corporations, i city, town, village and rural. For each class the provincial legislature has on Us statute books an act of differing in this pert to the other provinces of the Dominion. This method of providing has on us statute I application to J1P othei organisation and control of the various department.

COMMITTEE CONTROL The system of committee control of admmutrativ details, insofar a the larger cities are concerned, ha alreJvly given way to the system of having an appointed official repvm-sibie to the council for the proper carrying out of the entire woik of all the departments. This official must be experienced In the work whtch he Is appointed to undertake satisfactory results aie to be seemed. The position which he 1 required to-till is similar to that of the manager of a large departmentalised business and in order to till It satisfactorily he must have special training along municipal administrative line. Such an tdficlal, nail hint city manager, commissioner, otr what you may, should be capable of relieving, the members of his council of all administrative detail, leaving them tree to devote their time to the legislative aide of the municipality's bupines and to the larger questions of policy which call for deliberate judgment. It Is not sufficient, however, that he efficiently perform the work just tetetred to.

lie must in addition have suffic.ent executive atnlity and business Judgment to enable him. to co-ordinate the work of the different departments In order that no overlapping, neglect of any particular part of the work or lack of co-operation on the part of any department is allowed to take place. 1 feel the time is fast arriving when our 1 tmersilies will be devoting part of their enetgies to the training of youpg men in tho special work of civic administration and thtt it will not be many years before our municipalities, even down to the smallest, will fully recognise the importance of having their affair handled by men specially trained to I do tho work. The University of Sis-1 katchewan has already taken the ini tiul step In this direction. In the i smaller centres there is no reason lo- day why a good deal of the work wluch very frequently is indifferently attended to by council committees should not be turned over to such an official as the secretary-treasurer.

If he has the required ability lo carry it out. It would be necessary, of covrse, to clothe him with full authority to regulate and control the nolo civic staff and to do this In the case of towns and vi.lages would pronably involve ceitain amendments mlr, OiHmr Thorns Wallas Joho4 USM uLrt Wnliuco, (Jordon- Ai.rnron He AVvilsh (hunorw), Mury Kllonora, VVa2, Goidn Robert AVa.i tL Lrothy KUn Thelma. Water (honor). tVrilij Nelli WaiMon, Kltne Clara Ma -Watfrun (honoi), iftioy FlnlcJ WatKon, Mary Thtretvft Vehei, iAIiie Lillian WebMr (honors). Vf-by KdaM Webster, Aliie tolrt Vetlk, Florence Hazel Weks Gladys laauretti Weeks, ra Ixuine oks (honors), Airteha AVelnmcieter.

Marie Uhelmina WeimneiMr, Martha VP tor WilftfTrr Wcin inoiNfer (honors), Gottlieb August1 n1d WiliJimin.t WeMbronk Char KUo'l Wb.BI, Harry John Karl White. Wilfrid G'orpe White, Ivy Kate WhJtewirh, Mar-i taref, Meston Whyte. Josephine Nana i Wilbamnon, Teohel Caroline Willson, Ada KUen WiUon. Kdward Karl Wil-an, Wjllmm Lawrenre Wilson, Kmma Winkler, Kdward Wlrth, Verna Alice Wxid. Marion Myrtle M.irguerctta Wr.ght (honors), John Arthur W'ynest, Nina Yuiemovltch, Anna Gertrude Yemen (honors).

Ida May Yont (hon, ore) Kathrine Mary Young, Lucinda jln Young, Lydia Hermtne Zimmer (honors). SASKATOON GRADE VIII READING CENTRE Ken. i Mae Ackerman, Archibald Jyjrnn Affleck, Mary Isabel A free, Addion (honors), Alaiy Ann Alberts, Ruth Ad lia Ehzabeth Margaret Alger (huiuns), John Field Alien, JJstber Gordon (lermtun, Frank tionlon Edith Irene Hooding, George (honors), Mahel Mary nsk I George Graves, Kvclvrt Griffin, Grosz, liugar, Hall Hamre Amy II William Gaultier, Florence Garvey, Amanda Martha Gau-thier, Kvolyne Hester deary (honor), Hugh John Rutherford Gebbie, (Jiiinn (leldiirt, Kiln St Hemy tiessell, N'll Gtbney, Mahel Carolina it 11, Alfred tllrvan ihom.rst, Elrtina tlirvan (honors), Uiven. Alfred David James I. uth Lillian Oiudwin, Uhrdon, Berniece I.ynne 4jor-ham, Albert Carl Johan Gotthold Wlnmfred Agnes Grady (honors), Thomas E(lward Grady.

Dorothy Graham, Catherine Graham, Marjorie Velma Graham (honors), Ethel Irandberg, Adrian Anthony Gran- (honors), Verna Bessie Grant, Phin Grant. Margaret Helena Austin Kenneth Greenjvav, peurl Greer, John Alfred Kuth Evelyn Griffin (honor), WUheimma Griffith, Vera Elizabeth Guffi-ths Evelyn Patricia Marie Alma Wilamiria Hannah Slt)n-ther, Grnre Olive Gurmm, Priscilla Mae Ella Hagen (honors), MarJoiie Elizabeth Hails. Edna May ilainstock, Ella Hall, John Cameron (honors), lola ltene Hamel, Raymond Kmg- Hamilton, Howard Maxwell Hamilton, Karl Halfton (honors), Eva May Hancock, Katherine Hanks, -Margaret Ter-icta Hansen, Stan a Hanson, Hazel Marguerite Hanson. Joseph Curtiss Hanson, Davbl Harder, Margaret Armstrong )iai dy Stella Jane Hull-ton, Irene Ehzahetlv Hat per, Arthur Harris. AUee Kuatny Harris, Ann u) increment- So far this source has not been cnn'idered in the Province of Saskatchewan, possibly because in the heyday of real estate speculation the taxation of real estate yielded all the reveuue necessary, and since the recession of values when we realised the Inadequacy of existing sources to supply our ever Increasing needs- it nw felt that Insofar as jlhe.

urban municipalities, at least, were concerned, a tax on unearned Increment would be a. negative quan- 'Ry- x. Under existing conditions it behoove us to do something to broaden our tax base, and 1 am inclined to think that In the near future a substantial revenue could he secured out this source The scheme work-out by the Oommieedon of New Sources of City Revenue of the CUV of New York, and outlined In detail in a report Issued by the Commission In 11)13, is very simple and would be applicable to our local conditions. In short, it proposes to assess and tax annually all increments mcruing in the future in the same matyter at properties ate now assessed and taxed. In the imposition ct the tax no attenvie.n paid to the sale or transer of the property.

The assessment for the year the plan goes into effect Is used a the basis for determining future Increment. Taxation of the lncrnent doe not exempt the property from the payment of the ordinary taxes, the' new tax being an additional one although imposed only on the Increased value after the basic veur. EXAMPLE Supposing the value of a piece of propei ty should rise from H.OOO.OO in the basic year to $1,200.00 in the following, the owner would pay ordinary taxes oil $1,000.00 and a tax of 1 per cent, on the increment of $200.00 But if the owner could show he had spent $100.00 In permanent. If I CANADA MONTREAL l.liea Opal Rotter, (honors). Henrythe municipalities with the necessary Edward Ruley, honors), Alice Irene authority to enable them to perform Rainbow, George Frederic Stanhope Ralne, Louise Mabel Range, Margaret Raymond, Mary Agnes Ready, Anton Hubert Rachenmacher, Theresa Mary Rechenmacher.

Violet Ada Reed, Annie Katie Reiber, Orvil Asa Reichert, Arthur Reinhorn, Margar- the duties of local self-government has certain advantages over the sys tern of granting special charters, ns is done in some of the provinces, or of consolidating Into one general statute all the legislative and adinin-Itstratlve authority of all the different ct Isabel Renaud, Oscar Richards, cagS()g municipalities ns Is done in (honors), Edna Gertrude Richmond, somf Cl the other provinces. Vm Bessie Margaret Riddell, Mary Thorn legislation for each class Riddell, Lena Run stead, 'era Eileen municipality in the province lays Lobb. Graham Crandon Robertson. foundation for unifotmity in ad- Tnornton Jay Rogers May me Amelia 1 minl8traUun which enabl. Eyltne Rogers.

Harvey Georgs gQn regults to I Koplna A linen, Evelyn Eileen Amoss i lUrriH (honors), Margaret Ellen eonipari-be made by only those in charge of civic affairs, but also by those who are called upon to pay' the taxes The net result should be a saving In operating costs and a correspondingly reduced levy Generally' speaking the statute relating to each dass of jnunietpality ontulns adequate authority to enable lot al council to govern efficiently administer the affairs of the municipality, although, unfortunately, prtur to the advent of the local government board, with authority to exercise ceitaln control over capital expenditures and other financial matters, a few' of our munioipaltues as-surfied obligations which have Involved them in financial difficulties with consequent serious loss to Investors 'and a general harmful effect the credit of every other municipality in the province. number V. G. M. SHErHERD Sot Agent for 137 McGill Street, Montreal improvement, either on his own initiative or in payment of special assessments levied bv the municipality, he could offset the against the Increment of $21)0 00 and the extra tax would then fall on the balance of $100.00 Increment.

The basic value of the land for future assessment of increment! would theeafter be $1,100.00 instead of $1,000.00. Of course, year by year, as additional special assessments are paid by the owner, these would be taken Into consideration and the basic value altered accordingly. Mv idea Is that revenue derived from the ImpoMUan of an unearned Increment tux should be set aside us a special reserve and used a a sort of evolving fund or working capital, in this way it could be lent to the ouneni account during part of the year, thereby reducing the amount which would otherwise have to be borrowed from the batnk. in anticipation of tax receipt. ItDvould also be available to finance capital expenditures pending the sale of debentures.

In add, non to the necessity of broadening the bams of taxution, It Is essential that the mo efficient sys- ltomphf, Nola Emily Romphf, Haydee Etnelene RonaJd, (honors), Dorothy 1-aurena Ronald, (honors), Joseph Russell lionald (honors), William Hftininy. Geraldine l-anora Velma Rosed, (honors), Mary I'atereon Ross, John McKenz.e Kow.it, Eleanor Betty Rowley, Reval Alpha Rublee, Clara Rude. Adell Margaret Ku-etz, Ihonorsl. Mary Amanda veil, Edgear MacMillon Kutley, Harvey Jamea Sanders, "(honors), Luther Leslie SandFrs, Dorothy ere Sandwlth, Colonel John IVatrous Saunders, EUet August Schmidt, Helen Othelia Schofield, (honors), Ag-() Annie Sehommer, Harry A. Hihmidt, Ruth Hose Schroer, (honors), Pearl Ellen Schultz, Sophie Schultz, Blanche Helen Schumann, Helen Dorothy Schwanbeek.

(honors), Annie Elizabeth Scott, (Siorge Alexander Seale, Joseph Alfred Sears (honors), John Henry Seed, John Kl-den Beney, John William Shaw, Percy fof Aiylen Shaw, Charlotte Evelyn Shaw (honors). Raymond William Shaw, James Alphonus Shea, Rhea Maty Sheehan, Edward Timothy Sheehan, Margaret Richardson Shepherd, Margaret Josephine Sheppard, Clarence Howard Slullington, Dora Matilda Shuier. Lillian Kathleen Sinclair, Alfred Wesley Sirrs. Oliver Melvin Shares, Arnold Ingolf Skates. Leslie Itrbert Skinner, Thelma Sklupsky, Vivian Isabella Sloan, Albert males, Frederick Lloyd Small, (honors), Jessie Duugal Smellie, Mary Smiley, Thomas Edward Smith, Kdilb Smith, Valma Edna Smith, Laura Bcp trice Smith, Edna Mary Smith, ltov Willis Smith, Wilma Della Smith, Louise Catharina Smith, Lula iven Smith, Marjorie Klizabeh Bernice Snell, lrva Alvina Snider, John Alexander McDonald Snowden, Lempi EHi Soinl (honors), Lydia May Somerville, Clarice Puullne Sonmor.

Fern Francis Spark, Gladys Marie Sparks, Gladys Murill Springford (honors), Lome Franklin Sngjyiy (honors), Tom Keith Steed, not tax the and on Is the Its to Holt Stansfleld, J(fhn Rubv Ethel to the appropriate Acts. 1 a in (irmly convinced the experiment would work out very satisfactory and strongly recommend in the interests of more efficient administration our smaller urban centres that tt be tried out. The business of the municipality. no matter how mall the municipality may 1st more important than the business of any one commercial located therein if for no other reason than that tt directly concerns the prosperity and general weifaro of every individual citizen, and such being the case it is strange w-e have not long ago universally adopted up-to-date business methods to ensure the same amount of efficiency as it look-eu tor and must be secured tn the case of a privately-owned commercial undertaking. BUDGET A carefully prepared budget, covering both capital and current account should be submitted to the council at its first meeting in the year and should be dealt with by the council es expeditiously as possible.

Where the system of counrh committees in charge of administrative details is In vogue it is not possible, of course, to the budget submitted so early. fact, owing to the necessity of the newiy-electeil Aldermen familiarising tlumselve with the work of the various departments it Is not unusual to find -nearly half year before appropriations are finally decided upon. This Is anything but desirable in the interests of good administration and anything can be done to speed matters will be aH to tho, good. While It be a radical step to take I am the opinion it would increase the efficiency of our civtc institutions if fiscal year ended say on September 30th instead of December 31st, the budget, for the next following year were decided upon by the outgoing council. I' realise this suggestion will not appeal to some on ground that the council under wnose supervision the money is to spent should have some say as to amoimt to lie raised.

The council, however: is a continuing body, and rilost only half the aldermen will cases of this description, however, very limited, land undoubtedly with assistance of the local government board, which has recently been given full power to straighten out matters, the present cloud will be quickly dispersed and the full confidence of investors again restored. 1 consider this one of the most important and pressing problems confronting us at the present time and satisfactory solution may well be tegarded as one of the essentials of ound municipal government. I understand the department of municipal affairs Is extending its statistical branch evidently with the object of keeping route closely in touch than in the past with the financial affairs of the latger towns and the cities. This Is a step which is be lommended a it will undoubtedly enable the department to give advice and direction here needed In ttrrte to prevent defaults. The publication of the Information, if properly compiled will also be valuable to municipal offuials.

enabling mom to tnem ns much of the taxes as poaa.ule while they are current. In Eastern municipalities it Is not unusual to find at least 90 percent of the taxes paid before 'Jhe end of the year In who the levy Is made. In "Western Cancdn we have come to regard 75 pet cent as something to be proud of. Our Ratepayers should be given to understand that If the beat possible rvice Is to be rendered by the municipality they must do their part in supplying tho necessary wherewithal. It Is a debatable point as to whether, in the case "of taxes on real pioperty, the municipality should rely on enforcing payment by tax sale proceedings or should Institute suit against those who fall to pay.

It Is quite a common practice to regard all taxes levied as collectible. The sooner we disabuse our minds on this score and get down to the system of laying aside an adequate reserve each year to provide against uncollectible taxes the better It will be from the standpoint of our credit rating. Until such time as we get down to a cash basis actual cash income at least being equal to actual cash outgo our financial position cannot be regarded as sound. It should only be necessary to borrow money from the bank during the early months of the year and the loan shbuld be cleared off before December 31st. Not many of our municipalities have reached this state of perfection although in some cases lately a considerable improvement is in evidence which if continued should shortlv place these particular municipalities in a very strong financial position.

be ir the position of not having had in opportunity of dealing with the matter. In preparing the budget the closest pcnsiblo co-operation between the different spending authorities is called for so that each may be thoroughly familiar with the needs of the others. It should be recognised by nil that there Is only available for expenditure certain total and that this sum, whatever it amounts to, bus to be distributed in such a way that the loniniuniiy as a whole, will ro-elve the maximum of benefit. Tho senoot boards, by reason of the fact that thev have no responsibility in regard to the collection of taxes and being primarily interested in providing the best possible educational system, ate almost certain to make demands which, if they were fully cognisant of the facts relating to raising the funds, would be considerably mortified. The provision contained tn The Arrears of Taxes Act requiring the municipality to clear up school taxes before or immediately after taking title to property entirely relieves the school boards of all concern as to where the funds to carry on their 'particular activities are to come from.

This fact makes it ait tnc more necessary that the municipal councils take the school boards fuily into their confidence when the year's expenditures are being planned. 1 A good deal of difficulty has been experienced by some of our municipalities In recent years on account of accumulating tax arrears and increasing bank loans. Every reasonable effort should be made to get In Harrison, Lawrence Edward Haryett (honors), Byron Leigh Hatih, Esther H.ilrty Haverland, Alfred Stanton Hawes, Irene Isabelle Hazelwood (honoisk, E'lzabcth Heinrichs, Annie He.nru hs. Ciara Catherine llemmer-ling, Maurice Lloyd Henning, erl May Henry, Harold Austin Hepworth, Ida Helen Hickman, Toivo Rudolph Hjelt, Julia iola Hoag, Nora Clarice Hodge, Mary Elizabeth llodgins, Frances Irene Hodgson, Isabel Rebecca Hogg (honors), James Hogg. Edith Sebtna Hoglin.

Gtlo Saburo Holiday (honors), Garrett Norman Holder, Violetta Ella ltollev, Constance Alice Holmes, Catherine Martha Hooff, Kathleen Btlrling Hopkins, Pansy May Hotel (honors), John Bruce Horn, Kva Rhyllts Hornlblow, Gladys Llzbcth Horsman (honors), Harold Ross Hoshal, Joseph William Howell. Thomas Daniel Howes. Isadora Fred Ilrytzak (tumors). Lydia Elmira Huffman. Sadie Olga Humble, Muriel Joyce Hutchison (honors).

Edwaid lnwrence Hutson, Agnes Huxtuble, Francis Iteland Hyland, Mary Bernadette Hynes (honors), Gertrude Ingimarson. Albert Charles Inkwater, Rhea May Irvin, Alice Margaret Irvin (honors), Clinton ('heater Isherwood (honors), Clarice Louise Jackson, Arlie Louise Jaeger, Florence Mav James (honors), John Thomas Janus Rose Ernestine Grace Janei) Edna Jantz, Wilbert Gordon Jeffejy, Ruby May Jeffery, Dota Mai lifn Jerome, Charles Jistiey, John Alexander Inkling'. Laura Helen Jobb, Olive Josephine Johnson, Vivian Ahera Johnson, Helga Magdalina Johnson, Edgar Milton Johnson, Hazel Sylvia Johnson, Albert John Johnston. Hilda Johnston, Muriel Margaret Johnstone, Stewart Henry Harris Joiner, William John Jones, Dorothy Margaret Jones, Jflary Louise Joseph, Hannah Isabel Annie Joseph, Francis. Thomas Joseph, Stewart Cllntofi Katr.

Florence Irene Kastner. Alfred Laurence Kemp, Margaret Isobel Kerr. Lor no Russell Kerr, Edith Giace Kidd. Maurice Lyle Kilgore, Marjorie Helena King, Margin ct Emma Kmg (honors), Leo Nelson King, Erna Mane Kirkpatrick, Crystal Belle Xirkpatrlrk (honors), lila Adeheid Klotz, I-ouis Joseph Knaus. Wilfred Willis Knechtel (hon-I ors) leter Percy Koleada Adea Helen Kopttzke.

Joe Kostuk Verna Minnie Krbger Ihonorsl. Ben John KrOeker, Helen Marv Kuscli, B.anclie Margaret Kusih, Hazel i Birdie Kyllo, Alne Margaret Lafane. Elba Francis Lamb, Mary Elizabeth Lambert, Minnie Helen Lamlfler, Leonard Lammirg, Violet Lane, George Beecher Line, Nora Christine lan 'son, Eunice Andora t-awre'nrc, Marion May Lawrence, Jean Joann laiwton. Kathleen Men 111 1-ay thon-iOrsi. John Hugh Lejyer Ihonorsl, Edna Elizabeth I-ce, Harold Henry I-ees.

Gwendolen Marion I-ees. Irene Edouard Lefiancols, Donald Benjamin I-eightneV, Gertrude Minnie tan-sen. Sophil.v Pearl loonaid. Lily' Leslie. Ellen Mary Lctouneau.

larjorie Irene l-ewls, Vivian Vliginil I.md-gren. Agnes Winniford 1-indgren. Alma Mae Lloyd ihonorsl. Walter Daniel Nicholas Lohey, Adrian la-v-vte Long. Morley Wilton Lonberry, John l.otpczyncki, Gladys Sophia Lund Ihonorsl, Elizabeth Louise Lunsford, Maty Sylul I-vster, Bernice Kuth I.ytie, Donald David Mackenzie, George Harold Mackey, Mary irgaret Miicphrienn.

Ruby (dive I compare costa of supplying the various services In other cummqnt- (honoisb Evelyn Fern Anderson, Olga Kathryne Anderson, Jessie Minerva Anderson. Geneva Josephine Andeibuii, Nellie May Angus. George Edwin Armstrong, Olive Viola Arm- strong, Aubrey John Warwick Armstrong. Ruby 'era Arnold, Theresa Metab Arthur. John Thornwuite Ashton, Marv Viola Ashton, Jessie Mo Karel Atkinson, Joyce Dorothy Ausmus.

Charlie Babcock, Jacob Baerg thonots), Eamuel John Baerg, 1 William James Bagshaw, Robert James Baker, Gertrude Emma Bald (honors), Vcrva Fern Bald win, Isabella Baldwin, Florence Em 1 ma Baldwin, Gemge Thomas La- Vcrne Ball, Elizabeth Minnie Barclay, Vera 1-cola Barries, Mary Alberta Bassett, Edward James Bate-; man, Lola Emily Le Beau, Alvira Salome Belsang, Edgar Farrow Bell, John Murdock Bell, Rauline Idelle Ibuin, Frank Caride Bennett, Dorothy Ada Bennlng (honors), Lewella Flor erne llentley, Hctbert Berg, Law-tence Henry Bergman, learl Anna Berry, Olive Ellen Betts, Emma Di- anna Uensen, Eunice Henrietta Beut-a lee, August Beyaert (honors), Mary Bernadetta Bird, Gertrude May Utr-tles, William John Blrtlea, Emil Mary Bluber, Thelma Kathleen Black. Raul Edward Black, Irene Louise Black. Harold C. Black, William Earle if Blanchutd, Willie Jokn lilette, Allan Richmond Bock (horngs), Frank Bocchler, Margaret Mann Boerjan (honots), Anncatta Martha Booker, ReHil Evelyn Boomhownr honors Edwin Humbly Booth. Grace Louise Botgen, Emma Isabelle Bowes, Ira Andrew Bowes, William Edgar Bow man, Clifford Ftfderick Brackenbury (honors), Edith Joan Braithwatte, Charles Brattland, Anna Louretta Brennen.

Leonard James Urenneri Francis VlUl.iin Brltnell, Alice Myrtle Broadhead, Roy Ernest Brookman, VVlnntfred Jean Brooks, Hans Berwick Broten, Florence May Brown honors), Vivian Cecelia Brown, Jef-frey William Brown, George Errol Brown (honors), Ethel Belle Brown thonots), Kiederick Reginald Murray Brown, Jean Irene Bryce (bonotst, John Kenneth Buck, John Cuihberl Buckle, Margaret Jean Bygg Itmn-ots), Dorothy Hilda Buhr, Olive May Bullerwell, Edward James Bunce, Ar-1 land Nelious Buness I honors), LlU.an Blanche Bui bridge, Alice Emma Chor-' lotte Burk, Gwendtdine May Bui knt, William I'l unklia Burse, Kenneth L) le Burton (honors I. Hazef Winnified Burton, Emily Celina Bushed, Arthur Bulterwotth, Harold Edwin R.yee. Edwin Roberts Cameron, Nancy 'Margaret Campbell, Towse Thomus Campbell, Allan Andrew Camph'dl, Edwin Blake Campbell, Nellie Watt Catniibell, Hazel Edna Irene Camp-1 bell. Edith Grace Camps. ill, IHuothy Olive Carn, William Gcui ge Carn, Ihllls CHiidine Cai pant, Ruiii Krn- ma Carpenter, Beatrice Vivian Car-I ruthers, Nellie Carson, Marvjn Bhan-, non Carson, Norman Luther Carter, I i Opal laaetie Carter, George Thomas CatSell, Rodney Edwin Chamberlain, i.

Elsie Jemtna Chamberlain honors I. Eitnlna Veradclle Chambers, Irene Idanene Chambers, Leona Maue -) CJiase (honors), ims va ivian Cnel-jsom thonoisi. Edward Cherry, Clar-, eijce Chi istianson, Cla Jesms Clinstie, i'toreuce Blanche Chvnoweth, Gertrude May Chynoweth, John H. Cinch, Isabella Maud Clanev. Edylhe Eyelvn Clark, Hosalynde Valeria (lay (btmoisl.

Charles Clay ihonotsl, Md-dred Ellen Clover (hon.nsi, Roval I id Coaves, Francts Mary Cogswell jCecll Bture Coleman, Frn Evebn Lionel Colpttt dionois), Elizabeth Smart Maigaret Cook, lola Gertl ude Cooke, Gerold Enters Cooke, John Cooper, Nina Fein Ct Poland, Amos Chat ley Copeland. ilnam Alton Loralne Cot belt. Carmen Beverly Corbett (honors). Hu old Alexander Cortrtine, Bessie May tornel-lus, l-Hlian Maude Corsciidden. Baulins Evelyn Carmen tourem, Kay Sd-vester Reyfotd Cox Chtules Delimit Cox, Gordon Joseph Cia.g, Clara May W'alter Wilfrid Steiner.

Emma Marie Idea with their own costs, Stensrink-John Sidney Stevenson. Irene Ciarlnda Stevenson, Lima Jean Mary lhyllis Stephens Maiy Aileen Stewart, By ion Charles TAXATION The question as to what done to place our system should be of taxa- Suckle, Edwin George Stonehouse, t)un on antore satisfactory basis has Margaret Mae Francis Storie, Molly been receiving a. good deal of at-Htruchman, Martha lngebuig Strom, hentlon of lato and I do not thcre-Gordon Turner Strains, Theresa (ole intend dealing with It at any Helen Sulik, Elaine Ciarabell Anna length Summach, Emilv olive Sunden, Lylai15 Dr. Adam Shorn carried I'earl Sutherland, Soren John Svem-j an lnvegtIgati0n regard lo the dul, George Andtew Rweany, Wesley position of the city of Yic- does Herbert Sylvei-ter Hoy Frederick tona, and while he does not Somerville, Fiances Mary Tallon, Arvtd Louis Tapanlla, Ellen belle Taler sail, ihyllis Mai Taylor, 'sl1' Nellie Taylor honors i. Lily Frances Templeman.

William Hei bert Thomas. Zora Thompson (honors), Harold Myron Thompson, Elsie May Thorpe, Silena May Tllford, Eva an-dalia Tiller (honors), Alberta Catherine Tapp. Helen Fiances Totzke, Nellie Margaret lot Trace thonors), Wilma Olive Traviss, Beryl Irene Tt Heaven, Lila Isabelle Trimble thonors), Lucille Trajan, Kenneth seem lout add limits In iof Trimble taking Elliot to consider the situation hope-he strongly iciommenda the broadening of the tax base and joints that it the cities in eastern Can- were restricted to the narrow of taxation lit lone tn Vie-'toria they would have gone tmo bankruptcy long ago. The tax base Saskatchewan urban municipalities Is not quite as narrow as it is Victoria, and I do not think any the larger centres which are reasonable advantage of the present taxing provisions contained th. May Turley.

Ins May Turnbull, tm the dinernt municipal acts, ami 1 i Hubert Turner, Beatrice Ger- otherwise conducting thmr aftairs trude Turner, Ueoigina Km.ly Tuntin. 1 propel 1 are ftmluig the cimicuuy On Mae Tutton, Irene Hazel T.vler ictona is in maintaining a sound Lets disarm the thermometer EATS and starches for the body are like fuel for the furnace torn of administering our loial affairs Pe devised and adopted tn order that the amount to be raised by taxation may be reduced to the minimum. Becifre detailing some of the cardinal pi mciples which must be more or less closely adhered to In order that efficient service may be rendered and the taxpayer get full value Tor hie money, 1 wish briefly to state my conception of hat a municipal cor-, poration really is, and what the underlying reasons aie fur its existence as an integral part of our governmental machinery. THE MUNICIPAL CORPORATION We are more or less familiar with the elaborate selling and dmtribut-Ing organisations which huve been established throughout the -tountry I by the large manufacturers of automobiles. farm machinery, and similar lines of merchandise, in connection with and as an essentiul part of each such rganisatlon there Is conducted an impoitant branch commonly known us the Service Department.

lie sole aim and object of such a department is to supply the users of the machinery with everything required to keep such machlneiy in proper running order, such as repair parts, expert advice, and. In luci, eer thing which is found necessary in the successful operation of the particular manufacturer' product. To my mind, the municipal corporation is nothing more nor less than a Service Department established fr the purpose of supplying the citizens with cv.tiin local services, which on a i their peculiar nature and tn is of a larger or smaller tl, ithin a given area, i supplied to all by a single organ it ion exprtsely established for that puiopse. The attitude whicu a cei tain number of our citizens assume towards the municipal oigan-isution clearljv iuilicaus that instead (r regarding the Corporation as a. neeessui pari of their very (xist-t nre, they cunsnler it more in the nature of a very unnecessary evil.

Perhaps those who adopt such an attitude are not altogether to blame. is a truism that amiltnrity breeds ootempt, and it not the fact that what is attained without any parti-ular effort on our part is usually little iippreciati We have been to long used to getting certain services performed for us (hat we pay little or no attention to the effott expended In furnishing them. We fotget for the time being that it costs real money lo maintain an efficient organisation in order that we may be supplied wlih what we fairly con-suiot diming to us as part of the divine plan, and might I add, we se-nn to regard (he plan as very clastic, judging by the ever increasing s--i ici-s wltiiti the municipal organ, ration is called upon to supply, it la no wonder. Tin that when the average (tuzen teoeives his tax bid he is Inclined to r.gard the munid-pal cuiiiu il and us whole statf as something in the nature af nuisance whuh should abolished with the ast (mss, toe teremonv. Such an attitti ie on the part of even a small nomoer of ratepayers is ex-tteruely trimental to the Commu- ntty a whole, reardir.g natural have In gone civic wli.ch up would of me and the be the at position.

It is a fart, though that tonsiderabU quantities of ucant and unpi odui tive piopertlea have already been and are still being relinquished to the municipalities. the owners preferring that course rather than to thonors Joseph Lawson 'Tyson. lVail Stella I liman, Vera Gertrude Vtokeis, GUJvm Louisa inrent (honor), Kthel Francis Vospvr, Loren Milton Wade, Margaret Louise Wade, Franklm Wagar, Lou is MagaMu gyl, Ruier vvatd" klBwl'Emllj Wallace' Them- continue paying the admittedly high of the ItartMg MugnuHon. Leo Michael Foster Wallace. Harold taxes At the lut urn bran roughage, and it is partially pre-digested in the long baking process by which it is made.

Theres a wonderful charm for the appetite in the crisp, sweet goodness of this ready-to-eat food, and fitness and lightness afterward, which meet summers heat with a smile. Your grocer ill supply you with Grape-Nutsl J) or. ph i Fngle WafUs Helen Irene Wanner, legislature an act wai paaatu for the Lamer Lnrolah Ward (honors Flop-1 purpose of oreaMng ft permanent nice Lveivrj Ward, John Alexander commission lo dal ith taxation Why not adopt for breakfast or lunch, Grape-Nuts ith cream or milk and a little fresh fruit and turn off the internat heat? Heres complete nourishment, 'sitli cool comfort. Grape-Nuts contains all the, nourishment of "heat and malted barle), including the "vital mineral elements and matters in the province, and jt la lo be hoped this commission will be Watrck, Kilen Logan Warning, Jowen Jennie Wuren. Mildred Mary Chris- Mnine.

Mabel Irene Maloln. Lla Mai Maloney, Kacbel Belle Malout, i da Mav Frances He Manus. Jhu ftnih.iire Marion. Kdna May MaiMiali, Limor Hlljon Martin. Leonard VI Martin (honor), Francis Mabel Mai indole (honors), Herbert Arne Marvin, Lonui Me Mathews, Lorna Josephine Maxwell honors Harold Meade.

Idanms Carl MVhaflk, Mar- garvt Marv Ltrnice Hose i una Wathy, James Howaid W'atson, able to gradually evolve Winnified Anno Webb. Lillian Alicejvshich wiU eliminate existing imqui-W tUstcr, Kate Barbara WV-ekrs (hon-j tits, ensure adequate evmie Horn ois), Fiiur iotta Lbd VV'eir, INther sources capable of' and entitled to Susie Wellvwmd, Haal Chrietine We-j share the burden and at the same seen, Aina Ingrid Wester honor inw encourage the healthy dtvelop-lugny SUia ester, Corn hu inent of our ui ban centres. Il Uur Westman, Jean lab lie Wettmufer, that this comfnnsaih powers and Kr.A Aleen Wettlaufer thonors), diFies are limit! tY tho act to one F.dith Agnen Wctllauftr, John! phase of the problem -equalisation Howard White, FMgerton of assessments ut nn doubt the White, Lrnest Usler Whitmore, Lthel government will gradually exteol jih Whittle, Whittles, Hilda Her-i functions until the whole tidd of Wick, ihgby Williams, Myi tic sesamenl and taxation tomes witnni Irene Willis, Wilma Jean il- its purview. ASSISTANCE Irene ims, wutna enn jean i- us Samuel Cowan WUlwk, Horothy FEDERAL ASS1S system MerSens i honor), art Cut rine (honors). Haxd Mlburn, 1 ru.it- FYar.khn Milb-r, Henry James Mi.N, Jam lkoi4'a Milne, urge Willard Mine, lv Alte Mmdrum.

Fern Luvlilo Mohr, William Fvert Mfncrii'f tunrp), Mary ilf'ui Montgornerv Ivn Monnev, Jiituta Moure Klu-ojt Moore (houo.e) Crawford, (Uttn Wilbert William Maro.d Ciiaco Lou.s Orwn, iMuh Ailo I'uUnun, Ksud Mane t'unmnghar Leslie fume, Klwin Leer at- Vernon Keaan Furno, UPun oula Fume, Lull Fufith. Mawne Lag. lan llc iuihiui'K. 1 MlUhed Jane ThumH Kde Jbiliy UonotF Bmoihv -Aim Bar- lMly (hoiiO)M. U'lionv AIM I row.

Hmry Nod Taid UU VUiu aa Moo? Ugharn I arda I Fa )f rderu liar! Hav Arthur n.u' Muran (hmonl, H.ir.ot Wilde, Clifford Norse 1 IJewvn Havre. A.nia Mav 1 a 1 'r Adeline 1 die illianj Jojce Wilson Uhvei rnn.tly cted luitrd Mav luwsun Mar m- Mtrtii I lorence Mnrriinn, i ite Wilson, Xaivina Tht'lma whnh jfre-1 thonnr). Al, 1 kug di Ti.tme Mw att p.n, (ljra Maigvret Adt laid endeavnng to eve that lu. i M.f(r.1 RV IV. d.

hrija hr.t MB1 i a Morris Jgrid vvu.n Ward tt iimin. Mahel a square dal. A taf jfre-1 lawm (honor). Ai, 1ug- Us 1tiii, (bfTord KV I'. 'hr! Ifiota Mpn M.n Mow att i la ra MaiVvret AdV "laid endearmg to eve that Mit.d ia Morn Sgrid Alfred Ward Wilson.

Mabel square dal. a Theres ct Reason for Grape-Nuts Made by Canadian ToGum Cereal Co-, Windsor, Ontario a new gvrrn- is appaenL tne west gets tangible wa in Tvm I.im uka: i. an Ha id-i Violet Beatrice lisun. hi the Imnmn.n gocrnmmt tan tip n.i Bne Monro ue Munre! Wilon. Hrrlt lioae do the west a real service would bo ri ii i Flaumre lb)i'l-o'i Mur-jHsun orge Alexander Wiltoa, lo ftd1 one or lv I do Jan Murr.iv.

baud Upith 1 dta Winger Hugh O-rnand I income tax, turning over the addt-i x.umu Mv Uer. I i id Ihinn Me. Wmter' Fences Kathleen Frances tional sum to the provincial govern di M. CatiKhar. honca.

Krma Beni Work-1 hnh in turn could dtsinbule Melvr' MAh- land Kca hiaireiman Viima Irene Workman, Kvdt to the van crus muni i pal urns in Miq Giace Mill Maionral, atherme Worth, Norman Clifford proper ttn to the total tidb-cieu in Knratri McFjaig. Iien (honors), A.e Ma Wright. Fash 1 so I ir a- to aid', joit APcn Me-j -pbc-mas Albert Wngnt. Hazel Ibrtha the provincial governrmnt lOignt aam LcniiJ. Kmlly Wright (honors I.

retail, mv 10 jx tent, to 1 Kihel May right, Leorge Melville burs Wnght (honors), Nafta! Yanovich Bruce Jlsc (irace nr 1 Id jllotii Mckiva Mi pjttfl Mirglret Ja'e B.uv!l Mo re unit for the work involved I reaiiv b-iie(fe some heme of this Beat-i desci iption coul 1 be pul into tffeit 4 Kvelvn Ikinaiie, Ihit--h Liable, jvennev, Andrew Burr Puit ihon-; irv, Otto hfi rl, Jniie Fdhk hn hvn Fbr.s-jTia Lna! bisa, ltd ward Webs lA-l-on, -oe, vt)son (honor. iaul Xdi Wi.i.am u.i tn Ml t'artnev lv MargJMi J.rf N.is. Piaot, Irinki-, trank lai.ik IJi-garr, Loim johel. Wo.mis Gladys Mary Human (hn'rs). Kiol-erick Hordeti Dun-nioe.

lLnv William Laket, t-sfer Lf-td Fs'on, (eorge Joseph Lbben. om bus man Lbu-tn. James M-miy Klnn-nd. Norman Laurent ktim-mh, laihan I.tne Kliiott. Andrew W.Bt.o Min Ma'-y holt.

John Gc.r!n Kill. Maui Hardman I.bwood. Allan HopKO.s i V). 'U FSi m.i-e. Thomas nrx F.ng'ish hoas.

IJovd Dig KMu t- honor NUrs I'tru Lm.lv 1 a hairba m. AberT iWight Lcirce Kginad Hjth t-en arr KLih Marc n-t IVi.ske, lei. tin an, France Krrn F-rgu-avu, Joi.v M-ij Fuiituh Jav. l-'axqu- wg- a -a growth and de elopment In the t-n ngarrt ourseHea aa leaders in the tnings that eland trr profrre, and enlightened civilisation. It is therefore mr duty to so conduct our c1c Institution that they truly ref.rt tnee high ideals.

If n.ight nr.ike a lb-hie rHrb it it that our local council put forth more effort to ucure he Hme support and co-operation of the uten ty ieTnatKaUy sup-pi) rtf information as to the various cuuvnos of tiie Forporatton, shv-im? in a clear-out wy how the taXea are Being expended und what services are bets rendered Jt is frat becoming1 recognised that cvc cannot ef-t' a tj eounj Luium" n.v'hoda arc adopted in lxy8 Kav'ni'U MlnrL, K'jfetrma Mdn toh. Ko Thomas MtlM'Te. Noemc Mvlvei. Lorzo Kiv, Marion Ke. l.ce Ah tA kiil cip.

M(v Jamea M.i.fir Mi Lir iree Xorothy Me- Lea. lUrn .1 Dun. n't GERTRUDE ORDLE WINS SWlNl Milmjn)laipil (ntiz Jiurui' NEW lullk. Aug- 2. Gertrud, m-lhoa if N' Nurit.

in Duni lion McLeod, (irj.et 0( New iotk (inien', I municipal pjrpo-ses in the tewrm and Dct 1. Weir Hi- i ffrnimir AsMx-ialion, won ihe 3 1-2 Mi- us, U'-rpin R.ctto McMahon, nifie tnternat'onai ewifftninir race for Aori' Iiorhul Mae ilcM N1 irtel wotnen off Loi, l.lanfi Monday, Miiin. Marimv Martea in 61 minutes 21 J-a seconds. (honnrsi. Witii.ipn Tc.u Helen Wa.nwriKht, of the same club.

ttrnv. MrMDn, second, and H.IJa Janies, tiie Inert Ther.sa MiNainye, ETau Mat-' you' hfii Briieh star, tin. J. rice Yeats (honors). Mvrlle Alt- huut nY difficulty, provided the Young.

Uharl-s M'ton Young. Boy different provincial gov ei nn.etits i an Sgfrtd Y'ourg Ihonorsl, Soffe Eeman. 6 1 tugtther in friendly in Marian Ruth Ziegler. Chari, (he Dominion government. Tile Zngi.

(honors). I consummation of art arrangement of this 1 serration uJld Uo aav nun the -ry mry levy me incyin 'for urixes i8 cf the prrine. To mv mind, the addAtunal revenue zhiih wfui! be derived fnm tU mould so a -v TrTrds solving our admittedly aoue t.4.l:on problem, liicre is another r.f ieruutf.