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INDORSES
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EVENING PUBLIC LEDGER-PHILADELPHIA, WEDNESDAY, . DECEMBER 7, 1021
1
Victer w Canada
It S. RECIPROCITY
Elects Favorable Parliament.
Meighen and High-Tariff Con
servatives Badly Beaten
W..L, M. KING NEW PREMIER
Ottawa. Dpc. 7. -The Canadian pee
pl ycu'lcrdar elected their fourteenth
Parliament since the passaRe of the Art
et confederation nnd the lirit Parlia
ment in ten years with n majority fa
voring lcelprecity will) the t'nited
States
The liberal party obtained lit eat
mere than the combined ete of nil the
ether parties, according te revised re
turns compiled today by the Canadian
Press.
"The vetcis inflicted upon the Melghen
Administration nml the high-tariff
Conservative Party jus.t ns dras
tic'punlshment ns the American pee-
pic. did upon the Democratic Party
a year age. Net enlv has Premier
Melghen been defeated In his home eon een
Jititnency. but at lent seven ether of
his ministers have fnllen in the fray.
Mr. Melghen admitted defeat jiM be
fore midnight, sajing "T accept the
verdict of the people."
The new Premier will be William
Lien Mackenzie King, leader of the
Liberal Party The new Progressive
Purl v. led li T A Crernr and nle
faverins reciprocity and low tariff uilli
rank second
Tnbulutleii of Vele
.Following is a tabl" showing the un
official results :
emu
I HfK I1H
FURTHER
REVISON
OF TAX LI URGED
1 1 tit our jMcin of tnxntlan ntllf re-
liiulres careful nnd thoughtful cenlder
Inllen.' lb then juoeeedx te siy (lint
If the Iecs of revenue rriiltlii? from
Hie reilm-tlmm in mirtnx and oilier rate
iiiiKKcVed cannot be made ui "b.v ilgld
Honemy in r-xprniHtiiiTi" It can be
met "cither hj placing n tax en cer-
'tain kj ific aitlclen, or bv a Iniv-r.tte
i k iicitil lux en n bread-elanx nf nitl-
. n . i a j ties ee tninsaciiens."
(Secretary Mellen Alse Advises, n h lU- vital imp-utnnre.' Mr.
90 tn 25 Pnr Out RflHiirtinn ,M'1,1"" derlniTH, "Hint ndjiiNtmcnt be
tv te te rer eent Keauctien j1Mllp ln em. w.i,cim. et tnxnl,m wlcre.
in Inenmn ?nrtnx ,n ,'1" l,''r,l,' will net full unduly.
Ill income surtax itIier directly or Indlrnih. upon
any particular clam and nt the name
nrnunp eni IPV llimuAUPCn'1111"; wl" m.'t, terleunly interfere with
BONUS POLICY UNCHANGED liedurtlvc imluttry and the geneial
'piexperity of the country.
' "If illlld lint vftnm (iflltn.. ..tun ....
It tin sseclntrd Pies l..,.r.. tn i...,,n t. -....,.
sjUf.ni of tnxniien te new nnd untried
plans. Itv tet.ilnlns the income tax
nun iciiMinib'e mirtax rates, liich In
prare tlmcM ulllmalely kIieuM net line
above in per eer.t, (axnayeis euld
still be required te contribute In pro
portion (e (heir ability te pay; while
l placing a (crtaln amount of tax en
peine .it tides, or cianM-i of aiticlCH,
In the reduction! tnrmiRli nil Iho nerense of per cent In th cornern-brnt-kftH."
he fiin, "would mean nn tlen Inceim-tax nnd that (his. yllh the
apparent Iesh of about .fl3rt.000.000 in i capital Ntech tax. malic-i the total levy
revenue. A 20 per cent maximum rale ,011 corporations approximately 1(5 per
en the came banli would Invohe " 't'1'', , ,, . .,,
re r line hm of nbiut .0O.(HMI.(l0O. 'When we remember.' he wrltci.
Other adjuMtmeiitH which xheuld be I "that the great bulk of the buslncM. of
I
...,i.i 1'ii.nrn wan nni miirn num."";
In Iip Inw ! even (heugh ilisinn uiih
Jntlrely nrv 1111.I Hip erK.inl l ' "
mlnlslerlug It unfamiliar with IM
operation of wieh 11 law. ,
"The (emplexlty of the law. . Jai,
1 ft. Illlil mm uii'nt : ,ir, .ui'iiini i-uiiiiu.""! -. ,.,. .,..1,..
ales would ultimately he productive of illvldendH are then In tiun wiujwt te. largely eiit of (he hah rij en. w ' ' J,,,.
Ol perwillH ri'iuiviiiK rvury iiiiini mm. m.. - - , .il,,i.
"' ' .... .1... ..u..u. I iii n...n.n.u nf inniiev. nnd Wlitcn
tMIMl IIIMIir.llll-Jlir. ttlll.ll r. ........ '" ""' n'" --- .. .
made would prebahlv Involve an amount the country, both large and hiiiiih. ii
equal te that mnde'ln the sui tax rates, carried en uniler corpernte form and
Thlx less of revenue, however, weuiu ' tiint tlic net Income miiHt largely ee uih
nut he iierin.atienl. for the reduced trlbtlled ill dividends. Mini Hint Iht'HC
intes would ultimately he productive of ' illvldendH are then
tii.iMt rnvpiiiii. tl.nn lilcrlinr rates due te Kllrtlix III tlin IiiiiwIh
(Ik. ttiprrnsn In liivnliln trnnuii'tlens." , them. II In nt nnee tern that till' result
Reiterating arguments that the effect j),g txntlen te pcrfens engaged in pro
of high Htiitnx rates Is te keep new 1 dlicllve bunlncHs is rcrj' heavy, ter
capital out of productive enterprise mm , ln-iinnce, a HocKliemer huejcci y Kr
"grealeel minpUnonllen Hint cnii be
made l In (be reducdeu of the ru Uh.
He long. an H' rates w re low.
W. I,. MACKKNZIK KINtJ
leader of the C.inadlmi Liberal
Party, which swept the Cnnserva
tles out of power by huge majori
ties cstcrda. King will succeed
Arthur Mclghni as Premier
l.lh
t
".'
"1
.'1
Prec
5h.-
Irrt
dent
.1
I 'J
M
Prince tdwapl ll"'l
Neva Scetu
New brunswick
QueWc
Ontario
Manitoba
Saikatcheuan
Alberta
British Columbia
Tuken (mlssltiEl
Telale Jl '-"I ',0 -
Ve return hae been reeeived trem
uken Ternterj . whem one member or
Parliamenr was te be chestn. nnd none
in expected fev several weeks because nf
the lack of traniortat!en in snow
bound districts. 'Die rentebtants con
ducted a deg -sled campaign
Mr Melghen was beaten even in his
home district. Portage ln Pi.urle. Mani
toba. . ,
In the mneij-feur seats east et
Ottawa, enl a meager bnnd of Govern
ment Mitiiierters sppm te hae been
elected and some reports claim a emu
first time the whole adult female pepu
latlen of Canada hns been able te eir.
Weman Klertcd te Commens
Tlicv were an uncrtnln element nnl'""1 "
puzzle te the party managers, but tlie.v
were exasperated with the failure of
the Revernment te clieck prefitnet mi
ami evidently the mass of their dtj
has been recorded against it
Miss Macphail. Progressive. vn
elected te Parliament 111 Ontario She
will be the first woman lnembei of
Common'.
The landslide against the Meuhen
Revernment, with its high tariff plat
form, wbh as spectacular as the defeat
of Sir Wilfrid Lnuricr'ti Liberal Ad-
n nnnis-trntinii in 11)11 en its peliej of
" reciprocity with the United Stntes In
i jehterdny'i election, high tariff, a
1 1 cliampleneil b.v Piemier Melghen. lest
"'te the reciprocity program of Mr. King.
Mr. Melghen who was Minister nf
the Interior, was credited with the 1111
thership of the draft legislation, and
came te be regarded in Quebec as tin
11 nl author of Laurlei -s pnlitinl ruin
Laurier was the ile of his c"inpatnet
Ills intiiience among them from the
grave t 111 is almost us potent as when
lie w.is alive
Washington, lei 7 l'liitliei ie-
vinn of th 1 x Invvs, with a le.luc
1 inn -f the nvixitiium itieente mi tax
1 nte te 'Jl or 'i" per cent and adjust
men' if th-' rates en business profits'
ind c nte . Is suggested by Sertetnrj
Mellen in hit tirsi anminl leperl. tinns
nntt'-d today t ('en','ress.
l'lie Si lefiiv .iU niinniiiices ilint
the Trcns-uiv's nellev with vepret toler trannni-tl'ini. at -n low a rate that
ilefeiment e' the soldiers' bnmin Is tin- I tliev could rtadlly be berne without In
(lunge I ind iiibc piempt fiindiiig nfljnr.v. the income tnx could be materi
the StO.OOn.OOO.OOO of foreign leans as allv siniplltled. the tax laws could be
"one of tin outstanding needs of the I mere veadl'v administered, nnd at. the
present economic situation.'" ' nme time tee nwded revenues would 1h-
Mr. Mellei. also inrer.ns- C1.nsn-.1I "W ",,1,eu,t1 ,l" "-11 iffoi'te new ie
that tl.. nnttirlty within tlnc.t eight- -'lnit ,f,r0,'.,h ' ""?1'Cnl ('xc( rn,,K
e.r, months of .?!"i).n0(.000 of tee of taxation,
siiert-datcd debt, "makes it imprrative I Krrenue Ilcilurtlen Net Great
tiint -or v.evernmenr pursue n pemy Ml. Mp)iell infer,iiN Congress that
of tile lit most Hsinemv and avoid UC'V , ,1.., nmnunt. ..f revenue ltivnli-n.1 In fi,
undertakings that would threw nddl- kueirested reduction of rates "is net
burdens mi the IteaMirv and
mearra-sithe funding operations" with
u snect M the floating debt
ICeieniie Kevlslen Stiissed
llevenue revision is the subject upon
which tJie Xwiitnn ia.vs the niusi
Iresfi. lie av tin i hunges 111 th" in
law voted by CengieKs last month
"give substantial relief te bushi-Ms nml
indiiKtrv and rcstern in 'enie mcisu
the freedom of busine-s trnunttiei'i
nearly as great as is generally tup
jieseii.
"Te reduce the urtav rates te
a maximum of 2." per cent and graduat-
te pievent nerinul biiHlneiet tuinsnrtlena
with the result that nnturni lnuusiriai
development is letnrded, Mr. Mellen
adds:
"The idea seem te be picvnlent that
in taxing large incomes only the person
iceelvlng the Income, nnd who Is te pay
the tax. Is really concerned. This is a
mistake, for whatever the Revcnuucnt
talics ln the way of tnx. out or any in
come, which would otherwise be saved
and invested, nnd thereby become a part
of the capital nnd of the wealth of the
Natien. nfTtrtR net se milch the In
dividual from whom It Ih taken as It
docs the whole people of the country,
in the direct less of productive capital.
"After all the wealth of the ceuntrj,
upon which nil the activities antl the
prespeilty of our people depends, Is
made up of the pilvate property of the
Individual cltlrcns nf all the people
and anything thnt unnecessarily takes
away from the accumulated property
ncccssnrlly injuriously affects the people
as a whole."
Itusinesi Predis Tax
Discussing the proposed adjustment
of the tax en business prelits, Mr.
Mellen suggests no specific rates, but
calls nttentlen that the repeal of the
excess piellts tax made necessary an
tax at 10 pr cent really pays about 2..
per cent en his dividends, while ft
stockholder subject te n ".0 per cent sur
tax would be taxed about 05 per cent
en such prellls."
Eslal Te Hates Toe High,
Dcclnrlng that there were two "chief
objections," te the present high "estate
tax rates, running up te U5 per cent en
the total value of estates," Mr. Mellen
says much of whnt he has said re
spooling thn high surtaxes applies
equally te the estate taxes. Anether
objection he iets forth Is that In many
Instance a forced liquidation of es
tates te obtain the necessary money te
nnv the taxe results in less te the .
estates as well as "te every one else
who Is interested In these properties,
espcelnlly if at the snnic time, they do de
sire te or muHt sell."
Referring te the eft-icpcntcd state
ment that the tax laws need simpli
fying! Mr. Mellen declares that the
nmeunlH of money, nnd which
s that eitch possible question s
stcd by the taxpnyer and b.v t u
tint amounts
mean
... ...lit. ..rtniilfn ilelav ln tn
giiveriiinuiii. win. iv" v. Yi . A...I
collection of the revenue, Irritation , niitl
annoyance nnd expenfe en the part r e
the taxpayer, and costly II Igntlen. th
moderate, rates, very much of this dim
ciilty would disappear.
W. 0. PASS A SUICIDE
Brether of Dauphin Prothenotary
Shoeta Hlmielf
Lebnneii. l'ft., Dec. 7 William O.
Pas-i, flftv-flve years old, for ninny
venrs mine foreman of the Cornwall
Ore IlankH In the employ of the Itel.e-
senin iron v.einpiiuj, . """
ill the lavatory of the Klks Heme here
today. He shot himself In Ine right
tcmple and died iiwtnntly.
Pass wns a member or the Masonic
Fralcrnltv nnd the EH. He Is a
brother of Charles V,. Pass. Prolhono Prelhono Prolheno
lary of Dauiihln County, lie had been
ln peer Jiculth for some time.
REFUSED NAfURALlZATlO
Application of Ceateavllle Merehil,
Who Avoided War Service RelJettjiT
West Chesler, P.n., Dec. 7. Willi,
Cehen, Russian, 11 (,'eatesvllle mcrcha
for eight years, was refused linn n,i.
iirallzatlen papers by the Court lurC u,
day en the ground thnt he had tlccllnti
mlilliiry service at the thhe of the m
live draft. Cehen tedav denle Ii.."?'
had made exceptions te service anH .ij
Im uiim Inlinrred tnv n1,f.l..i "l.la.M'
he
n IVAInnt .i...
'n.n f'n.irt nnlleil Atl.,..;"'. ".".
bnuni. of Ceatesvllle, en the telenhniV
and the latter declared he had flllMi
the draft paper for Cehen, who had I rfif
tilled the answers nnd thereby rceeit!.
exemption. ' ''"
6vyvv?0vvW
uii'eriTErts nvHiGNuns .ad uakeiis or wehea s and
CMILDKBN'S AVl'AREl. OV THE U1GHESV CIIAItAUTBR
FOR itORE THAN JTWIJXTY-MX YEAn
William I. en Mnckcnzic King, wne
will be tlie next Premier nf the I In
minion. i" a (.randsen et William Lven
Mackenzie. 11 lender in the struggle f.u
responsible gnvcininrnt in Cnnadn. lie
is. fertv -.even leais nld. He holds pn t-
ie une.. fnr the Liberals, wlie favor graduate degrees from tlie I niversitv
turiff for revenue eni.v . In the Indus- I et fliicign and Harvard,
trial province of Ontario, where tlie 1- rem U14 te till . he was engaged
chief Government strength was supposed in the investigation of industrial rrla rrla
te lie. thev have had great difficulty in , tinns under the auspices, of the Ito.ke Ite.ke Ito.ke
heldtne their ewd and have lest a nuin- if Her toiindatlen. nnd while en this
bcr of teats te the Liberals and the, work acquired an intimate knowledge
Pre-rchsivcs I e Conditions in the Lnited States. He
The Liberals derived their chief ben"- 1 was Minister of Laber for Canada for
fit from the feeling of hostility te the eight .vcars In the Lnurier Government.
rUmmnt .previous te which he served a few vears
- Ln ents , Halifax and Kur.-s en the staff of the Terente Glebe, lie
rVnniv w hirfi Sir Kebert Ilenlen. new
Canada's delegation te tlie Washington
Conference, icpresented till dissolution
have all gene into the Liberal column.
It was always expected thnt the Lib
erals would develop great strength in
these areas, but they have done better
in Ontario than was anticipated.
The prospects arc that the Melghen
Government will resign within a week
anil that Mr King will be called upon
te form an administration
The election has presented some novel
features In Hie 1017 election, fought
en the cOnscriptipn issue, the fcm.ile
relatives of serv i e men were given the
etc, but no ethers, and new for tin
Is unmarried nnd lives at Ottawa
Yeu Have Oil
In Your Hair
If tee much, it is unpleas
ant. If tee little, your hair
leeks sick.
Keep your hair and scalp
normal by faithful use of
ED.PINAUD'S
HAIR TONIC
Refined Fragrance
American Impert Office
ED. PINAUD Bldg. NEW YORK
Cgua&y efZczHc&
ruu'Xa'niUsB 6u
fanauA j
?
rfrftimcAic
GOWNS
WRAPS
SUITS
FURS
BLOUSES
LINGERIE
HOSICRY
HAp
Chebtnul
CeniT
Twelfth
SWEATERS
MILLINERY
SKIRTS
CHILDREN'S
APPAREL
rtmceATS
NEGLIGEES
Special
(Fer Thursday Only)
DRESSES
.50
Apartments at
the Rittenhouse
Newspaper Advertisements Written
Circulars rrfrarcd booklets cemplle-l
d.13 lettu 8 i-impen"! idvfrt.slnj; of nl'
kinds prcpar d h. experts in "ur em. r
or In ours
MiJmuni rnic Minimum Cost
i mm. i.r.m.r.R errit is
Renovated, refurnished
made spick, span and inviting.
Outside rooms, bright, cheerful.
Pick from these:
Twe Kooms and Bath.
Three Reems and Bath,
l'eur Itoems and two Baths.
Rittenhouse Hetel, 22d and Chestnut
A very unusual collection of Dresses of higher
type and quality than this low price indicates.
Very wonderful materials including Canten Crepe,
Reshanara Crepe, Duvetyne, Peiret twill. Veldyne,
Tricetine and Chiffen Velvets.
Every new feature of the better fashions is
shown in these Dresses and the most attractive
colors.
Sizes and styles for Misses of 14 te 18
and for Women wearing 36 te 46
SECOND FLOOR
Yc specialuc iv styles that slcnderuc tlie larger woman
TXT
1XT
Just What
Miss Nowadays
Is Leeking; Fer
$
All Sizes
All Widths
A patent-leather strap pump with perfectly ador
able lines.
Absolutely the newest thing and a very wonderful
value.
A Trade Accident Brings Yeu What Is Reallt
a 14.00 Quality
Q
GOOD SHOES
921 Market Street
West l'hxla. Branches
32d St. corner Spruce
!0th SI. corner Chestnut
North Phila. Branch
2736 Germantown Ave.
O'crmauieiwt Branch
e601 Germantown Ave.
ill Branch Stores Open
'.lClllt,
tlVVIMIiye
Sfcg re:
l
($$tmg
I Hijat te (gibe
& anb Hehj?
ST This Family Clothing Stere
P Will SnlVA thn Xtm. rtirt
Problem for Yeu
The "Churge Account" Idea
(gifts for mi
Fer Men and Yeung Men
O'COATS
VJf un te the - minute models.
Tfff The prlc. Is one of the biggest
wp feature.
f $27.50 and $37.50
I Snappy SUITS
ST AU-wyel nnd nil geed. All et 2f
iiiv m uewii a ui-nv uni:u iiiaie
rlnl-
I
U $?.9.95 and $29.95 K
Up f&r Women and Misscs
j Street and Sports
& COATS
Sill, lined nnd warmly Inter
lined $19.95 and $29.95
Distinctive
Dresses
F!v ided
or id
bi. tided and embreld-
$15.95 Up
FOR BOYS
Wann Winter WearabU;s
SUITS, O'COATS &
MACKJNAWS
$7.95 Up
HAPIR0
Downtown I I 17-19 Chestnut bt.
Uptown Cor. 6th & Thompson Sts
Founded in 1865
C. J Heppe & Sen
"The Heuse That Heppe built"
President, Florence J. Heppe,
Sen of the Founder
Inaugurated the One-Price System in 1881
Paderewsii and the
Due-Art Reproducing
Piane
nt
vvni id must t.uneuj pianiit
as Padcrcwski docs tli.it the Due-Ait
L
IK
1:2 ?
S
"l avail myself of this
opportunity te congratu
late you again, en your
oplendid achievement in
the production of the Duo Due
Art Piane. This t'nstru
ment is without question
greatly euporier te any
ether of ita hind, and I
deeply appreciate the op
portunity it affords me te
have my playing repro
duced with such manifest
fidelity.
I. J. PADERBWSK1
March 18, 1318 (hwnedi
V nen
v r te
Reproducing; F'miie "i without question
i-eatlv upfiiiii te anj ether of its kind," and
further that u affords an uppui tunitv ' t
have tin plating lepieduccd vv itli -uch man1
ini Inlclitv," the Due-Ait is a I one tinir
placed above all ether repiedui'ini; pi 1110 uul
( powers aic fully described.
I he Due-Art actually plas ter vmi as i
ii trelsi siiiRs for von. It i the last
w erd in pianodem
I he Due-Art i made enlv in
i In- Steinway, Weber, Sle.'k,
Wheelock a u il
Stroud piane1,
nil en sale :it
I fi"ppe .
Prirr.y jtnui
$895 up
'.a.li ei Kental
Payment Settlemeni
Acuepted
At tlnt time of the year when there is saich a rush te purchase
suitable Christmas gifts many people are uiged te buy inferiei
miking machines hence this word of wanyng.
Buy your Victrela at Heppe s
and there will be no disappointment
Heppe's sell only genuine Victor-Victielas and uur salesmen
cannot urge you te buy imitations. As music experts we
knew the Victer te be by tar the best of .ill i.ilking machines,
and iut ail vice is te buv
A Victor-Victrela or Nene
t Heppe's you may secure any style 0f Victoi Victei Victoi
Viurela in the mete popular finishes. At present we
un guarantee Christmas delivery, but we utge an
immediate purchase in order te avoid disappointment.
Settlement may be b cash, or chaige account, ei by
the Heppe Rental-Payment Plan.
Heppe Victrela Outfits
THREE DAYS MORE
Pre -Inventory Sale
of Used Cars
Jleppc ,e IV Outfit, $M.I0
with G 10-iiieli deublu-fuee records
I'ay only HOc weekly
Heppe A'e. 50 Outfit, $50.10
with 0 10-iiieli deublu-fuee reeonl reeenl
I'ay only $1 weekly
Ihppe Ne. 00 Out Jit, $135
with $10 in records
'; vntu vS.?J weekly
11,-ppe A'e. 300 Outfit, JteG
with ?15 in reeerdn
I'aii only f.'l weekly
The Heppe
Rental-Payment
Plan
ou de net wish tu pas by
ihh or cluirne uix'eimt, BCltle
niPiit nuv be liv our ii'titul
pujiiicnt plnii vvliluli allows
ou te rent Htiy pliine, placr placr
plune ei Victrela and Iwve
ill rem applied toward tlm
puii'liase price, and jeu .in
,j liberty te return lliu Instru
iunt or purclmsd II at any
time
X Is? Mail I'lns Coupon for Full Information
UJ.IIl.l)l,a3UII ( i -piewn Bth & Thoinpbeii Sta 1 ' 1,iu
Without uny obligation en my part please bend
full information about (murk a below):
EH 1'ianeh HI Plnyer-PluneK Vielreluu
Many a Cadillac owner, whose car
is elder than these resale Cadillacs
new en our floors, continues te drive
it month after month, for thou
sands of miles, with undiminished
joy in its constancy, its eager
power, and its delightful gliding
smoothness.
The resale Cadillacs new en our
floors are available at very low prices,
NEEL-CADILLAC COMPANY
142 North Bread Street
Piene Spruce 02 W
Open ,Venirig5
c
A D I L L A
The Standard of the World
C
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t
IJn
in
flW1
fan
1
&
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1!
S
irk
lt
,
i
J
I'.ve. UJser 11' 7 11
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WM
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