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Lethbridge Herald Newspaper Archives

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Lethbridge Herald, The (Newspaper) - July 8, 1972, Lethbridge, Alberta 26 THE IETHBRIDGE HERALD Saturday, July 8, 1972------ DEATHS HOLTOM Vincent John passed away In the city on Wednesday, July 5th, 1972, be- loved Infant son o[ Charles and Shcilagh Holtom of 334 12Lh St. C. N. He leaves lo mourn his passing besides his loving par- ents, his maternal grandpar- ents, Mr. and Mrs. Robert W. Anderson, his maternal greai- grar.dmother, Mrs. Ferguson, his paternal grandparents, Mr. and Mrs. John T. Holtom all o[ Lethbridge and his paternal great grandparents Mr. and Mrs. Charles H. Sims of Ma- grath. Funeral services be held in the St. Mary the Virgin Anglican Church on Monday, July 10th at 11 a.m., with Rev. R. W. Cowaii officiating. Inter- ment will follow in the Moun- tain View Cemetery. CHRIST- ENSEN SALMON FUNERAL HOME LTD., are Directors of the Funeral Service. C3022 GIBBIE Friday, July 7, 1972, Wilfred T., aged 76 years, beloved husband of Mrs. Selma Gibbie, Claresholm, Alberta, passed away at the General Hospital, Claresholm. He is also survived by two daughters, Mrs. Henri (Gwen) Toone, Mrs. Gilbert (Madeline) Hartley; six grandchildren, Claresholm; two sisters, Mrs. Violet Reid, Claresholm, Mrs. Alex (Clara) Allan, Nelson, B.C. He was pre- deceased by a brother, Edgar, October 15, 1962. Born at New Westminster, B.C., he resided at Ladner, B.C. prior to mov- ing to the Claresholm district In 1912, where he farmed until retiring into the Town of Claresholm in 1M3. Mr. Gibbie was an active member of the Church of Jesus Christ of Lat- terday Saints. Services at the Church of Jesus Christ of Lat- ter-day Saints, Claresholm, Monday, p.m. Bishop Ray L. Chatterton officiating. Inter- ment, Claresholm Cem- etery. LEYDEN's FUNERAL HOMES LTD., Claresholm Branch, Directors of Services. 5222A PASIAUD Freda beloved wife of Roger Pasiaud of Blairmore, passed away in a Calgary hospital on Thursday, July 6, 1972, at age 66 years. She was bom in Corydon, En- gland on March 19, 1906 and c a m e to Michel, B.C. in 1925 to Blairmore in 1969, where she has resided since. Mr. and Mrs. Pasiaud had also resided at Fernie, Coal Creek and Cor- bin. She was a life member of the Michel CWL. She was pre- deceased by one sister, Mrs. Ethel Barringham and her par- ents, all in Edmonton. Survi- vors include her husband, Rog- er, whom she married in Drum- heller in 1923; one daugh- ter, Mrs. A. (Bernice) Borsato of Cassiar, B.C.; five grandchil- dren; one sister, Mrs. W. (Edith) Morgan of Victoria and one brother, George in Edmon- ton. Prayers will be said in St. Anne's Catholic Church in Blairmore on Sunday evening at p.m. Hequiem Mass will be celebrated in St. Anne's Catholic Church on Monday, July 10 at a.m., with in- terment to follow in the Blair- more Catholic Cemetery. In lieu of flowers, persons wish- Ing may donate to the Dr. Emil Aicllo Memorial Fund, care of the Crowsnest Pass Hospital, Blairtnore. FANTIN CHAPELS LTD., ia in charge. C3021 CARDS OF THANKS Have now trans- 'emonamA CARDS OF THANKS IN MEMORIAMS Wish to thank my doctor, nurses and staff of Municipal Hospital for excellent care and kindness; and many friends for cards, gifts, flowers, visits and en- quiries. Thank you all. R. Dairies. 5195 WILKS t would like to thank my doctors, nurses and Btaff on the second floor of St. Michael's Hospital for the care and kindness I received while e. patient there and to my many friends for flowers, gifts, cards and visits which were very much appreciated. B. Wilks. 5221 DUCK TO DRAKE WOODBRIDGE, England (CP) Mary the duck has had to change her ways. She Is tho first duck on record to change Fex. Within a month, five-year- old Mary sprouted a curling block tail nml white tuft o[ feathers around her neck, char- acteristics common to drakes. Then she stopped laying eggs nnd turned her male companion Willlnm out of the nest. "Tho hormones In her feed must have the farmer Alfred 'Gooch said. j GIACCIIETTA We wish to express our sincere thanks and appreciation to Rev. Father McCabe and alter boys, to all the pallbearers and to Martin Bros. Funeral Directors. Thank you to all those for masses, cards, floral tributes and food and for all other acts of kind- ness and expressions of sym- pathy shown us during our sad bereavement. GiaccheLta famil. 5197 DAVIES We wish to thank, most sincerely, our relatives, friends and neighbors for their help, love and understanding during our painful loss of our beloved wife, mother and grandmother, Mrs. Bertha Davies. Our deep appreciation to her doctor and Mr. Tope and the staff of the Intensive Care Unit of St. Michael's Hospital 0. K. Davies Mrs. Joyce Rasmussen and family Mr. and Mrs. Michael Vas- elenak and family. 5219 DYKSHOORN The family of the late William Dykshoom wish to express their sincere thanks to all their friends and relatives for the prayers, cards and kindnesses which were shown during the illness and bereavement of their beloved husband, father and grandfatlv er. A special thanks to Rev. James Mantel, the doctor and Mrs. RiMe Van Dyke, for all they did for our loved one. May God's richest blessings be yours. 5220 ROBERT We would like to thank all our neighbors, friends and relatives who helped us so much during our recent bereave- ment; for the food, flowers, donatolns and for helping t o serve the lunch. We also want to thank Pastor Olsen for his lovely service; also Baceda and Mrs. McCallum for their help. To the Lethbridge Auxiliary Hospital we extend a special thanks for the wonderful care they gave my husband the last thref years. Also thanks to Martin Bros. Ltd. for their help and service. It is all great- ly appreciated. Gudnm Hobert and Mickey Baceda and family 5196 KROGMAN The Krogman family express heartfelt thanks and appreciation to the many people who visited their home during their recent bereavement and to all those who sent floral tributes, dona- tions to the Heart Fund, food, cards and messages of condol- ence. They would especially like to thank the ambulance at- tendants, doctors and hospital staff; Bishop Oler and all those who participated in the funeral services, the ladies who served lunch alter the funeral and Christensen Salmon Funeral Directors. The overwhelming response from everyone will always be remembered. 5163-8 BULVA We would like to express our appreciation to our many friends for their expres- iions of sympathy, floral trib- utes, masses, cards and acts of kindness which we received dur- ing our bereavement in the loss of our beloved husband and dad. We would like to thank the doc- ,or at Picture Butte, Martin Bros. Funeral Home, and the members of the CWL who help- ed in preparing the lunch and neighbors who sent baking. These expressions of sympathy have helped ever so much to lighten our bereavement anc sorrow. Barbara Bulva anc children ar.d mom and clac Bulva snd Bcras ami family. Joe Bulva and family. Tom Bulva and family. 5181 'Wuly IN MEMORIAM RONALD ROSS KUDOTA In loving memory of our son, Ronald, who left so suddenly 10, 1971. Summer comes again and with it comes motorcycli n g time. We think of him each day, II i s charming ways and smiling fncc, Arc a pleasure to recall. He had n kindly word for each And left beloved hy nil. These are tho thoughts that will always be with us. Always rcincmlicrnl and loved by his parents Mr. and Mrs. Takayuki Kubotn and family. IIALVOrtSON In cherished memory of Oscar, who passed away July 8, 1X2. 5222 SALEH In loving memory of a beloved husband, father and grandfather, Nikolaus, who passed away suddenly on July 8, 1971. Our hearts still ache with sadness, And secret tears still flow, What it meant to lose you, No one will ever know. When we are sad and lonely and everything goes wrong, We seem to hear you whisper, Cheer in and carry on. Each time we see your picture, You seem to smile and say, Don't cry I'm only sleeping, We'll meet again some day. remembered and sadly missed by Katherina Saler; Steve, Nellie and boys; Nick, Marlene and girls; Kathy, John and boys; John, Linda and family; Tony, Kathy and family; Mary, Simon and family. 5182 The tax column Letter of law is tax trap By I. II. ASPER LETTER. NOT SI'lHIT, OF LAW IS TAX TRAP It's not what you do, it's how you do it that determines how much tax you pay. This lesson is too frequently learned the hard way by taxpayers. The basic reasoning behind this principle of tax law is that since there are an infinite num- ber of possible situations, the income tax law could be endless if it attempted to provide rules for each potential transaction. Instead the law is specific rather ihan general. It will say that if one makes such and such a transaction, he Death toll nears 200 in landslides TOKYO (Renter) The toil of dead and missing in rain- soaked southern Japan rose close to 200 today as the storms moved north to cause more flooding and landslides. Police said at least 118 bodies had been recovered and another 81 persons are missing under tons of debris from land col- lapses. It was the worst toll since 371 people were killed in southern Japan in July, 1967. will be taxed hut if he does not come within the letter, not the spirit, of tlie law he will escape the tax. Thus, before embarking on a transaction, one should always determine in advance what the lax effect may be. Often he will find there is more than one way to accomplish the same result but one method will produce a lower tax cost. Obviously, all tilings being relatively equal, he will choose that path. For example, if a man owns a business and his wife works for him and cams a salary, her re- muneration is not deductible be- cause the income tax act specif- ically prohibits this kind of de- duction. However, the man can accomplish the same result and obtain the tax benefit of deduct- ing her salary incorporating his business and having the cor- poration pay her salary. Now it is deductible. Each year there are more dis- gruntled taxpayers who have fallen into one or another kind of tax trap. They have done something that makes them tax- able, which if done another way would have left them tax free. Usually the courts are power- less to assist them. An example of this kind of situation was dealt with in a case before the tax appeal board. The case turned on the ques- tion of whether or not two cor- porations were "associated" for tax purposes. Two companies arc considered to be associated under several kinds of circum- stances, all set out in the law. For the purpose of this case, the applicable law is that the two companies will be associated if they are controlled by the same person. When the law declared two companies to be associated, they are required lo lump their income together lor tax calcula- tions. This can produce a tax of over per year more than they would pay if they were not considered "associated corpora- For obvious tax reasons, associated status is something to be avoided. The case before the board in- volved two Ontario companies. One was owned by one man, call him Smith. The other was owned equally by Smith and an- other man, call him Jones. At this stage the two companies were not associated because while one was controlled by Smith, he did control the other since he had only a 50- per-cent not a 51-per-cent voting position. In 1964, the company ornied by Smith and Jones needed more working capital. Smith ar- ranged a line of credit from major suppliers. He also ar- ranged for someone to lend the company an additional At the financiers' insistence, Smith personally guaranteed the obligation of the company. When he was forced to guar- antee for the company, he wanted to control its affairs until he was released for the liability ho had assumed. This quite frequently occurs in pri- vate companies. As a result, Smith and Jones entered into a written agree- ment providing that one extra share wou'd be transferred to Smith, giving him control of the company. It was agreed that when the company had paid off the debts that Smith had guar- anteed, the extra share would be released and the original 50- 50 position would be restored. At this point, Smith controlled his own company as well as the other, so they were legally asso- ciated, and the revenue depart- ment assessed the extra tax. Smith resisted the assessment relying on an exempting provi- sion in the act. The exemption provides, among other things, that where someone has ac- quired control of a corporation to protect a loan he has made to the corporation, and the ar- rangement is to last only until he has been repaid, then the associated ria'.us will not lake effect. This was designed to allow tejyJers to take shares security for loans, without inad- vertently incurring tax penal- ties. However, the assistant board chairman R. S. W. Fordham, dismissed the appeal. He pointed out that any law that exempts one from tan Just be followed literally. Tha exemp- tion Smith relied upon is there to protect lenders or creditors of a company. But Smith was neither; ha was a guarantor and in lax law that is something else. The pro- tection does not extend to guar- antors and in the result Via extra tax had to he paid. The irony is that had Smith borrowed the money himself from the suppliers and then lent it to the company he would have saved the extra Ux and the same business would, have been achieved. Which brings one back to the original proposition; the form of a transaction, and not its effect, determines the tax result, (MR. ASPER IS A WINNIPEG LAWYER) 22 votes NATAL (HNS) Voting strenglh ct the East Kootenay Regional Board is now 22. Administrator Frank Bertoia told directors voting strength is based on total population, which in the East Kootenay has reached For regional board purposes a voting unit is popula- tion. SIMPSONS-SEARS WAREHOUSE CONTINUES TO MONDAY SHOP 9 a.m. to 5.30 p.m. Perma Prest Casual Slacks '0! Pair Perma-Prest means easy care ihey never need ironing. Just wash and lumble dry. Most stains and even ail will usually disappear in 1 or 2 washings. Choose from full fit and trim fit styles featuring loop woist or dak waist. Finished or un- finished legs. Men's Leisure Wear 'i-fit.y Ladies' Deluxe 5 Speed Bike .99 Smooth-c'clion dnrailleur 5 speed gear lysfcm makes light work of upgrades ond controlled cruising on lha down grades. Safo smooth hand brakes on both whooli. 2 lono saddle with foam padding, Reg. 74 SIMPSONS SEARS SPORTS CENTRE Sporting Goods CUSTOM ZIP-ON CANOPY. Sofl top frailer. Reg. LACROSSE STICK. Club special. Reg. 11 PC. COIF SET. Spalding Augusta. 1, 3, 4 woods, 3 fa P irons, purler. Reg. 6 MAN DINGY. Molor mount, Reg. 3 MAN PACK TENT. Outdoor frame. Reg. BABY BACK PACK. Converts 1o cor set. Reg. "APOLLO" CHILD'S TENT. Single centre pole. Reg. SPRINGFIELD SHOTGUN. 12 gauge pump. Full choke. Reg. SEARS DELUXE HARDTOP CAMPER. Full mattress, self draining fee chest, wide oval tables. 2 only. Slightly damaged. Reg. SEARS HARDTOP CAMPER. Standard. Reg. CAVALIER 8 FT. POOL TABLE. With snooker balls, 4 cues. Reg. MATTRESS SEIS. 5 covered. 3" x W x 72" Reg. STYRAFOAM COOLERS...... Reg. RAIN CHECK TENT PRESERVATIVE. Water O QQ repellent, Reg. gal. W.w3 METHYL COOKER. Back packer. Reg. HIGH WAtt TENT. P'xl2'. 1 only. Reg. DINING LODGE TENT. 9'xl2'. Reg, DELUXE UMBRELLA TENT. 10'xlO'. Reg. COLEMAN METAL COOLERS. 3 only. Reg. PROPANE CATALYTIC HEATER. Reg. COLEMAN PROPANE BOTTLE. 10 Ibs. Reg. LUGGAGE STORAGE SPACE. Sofl top trailers. Reg. 19.99 5.99 1, 3, i 54.99 89.99 24.99 12.99 7.99 59.99 jll mattress, les. 2 onfy. >oker balfs 39.99 790 3.99 9.39 69.99 79.99 69.99 9.99 29.99 19.99 5.99 Beauty and Health SECRET ANTI PERSPIRANT. 5 01. Seg. TONI PERMS. Reg. FOAMING BATH OIL. Simpsons-Sears. 64 oz. Keg. KOTEX 48's. REGULAR. Regular TAMPAX IC'i. SUPER. 1.44 1.99 ......1.44 4 ,or1.44 1.49 SUNGIASSES. Assorted styles and colors. Keg. to CLAIROL HAIR COLOR. Naturally Blondo. (O'd Block 4 Reg. I CLAIROL NICE 'N EASY. (Old slock only, old Rog. BRUT 33 SET. Splash and doodoranf or Splash and Cromo lhavfl. 'QQ Reg. SWIM CAPS. Assorted style, A QQ ond colon. Ren. I rn.rva the right to MmII quanHliet 1.49 Girls7 Wear Spring and Summer Jackets Assorted styles and colors. Nylon, denim and cotlon, Sizes 7-14. Reg. SI.99 and 99t Reg. S4.99 1.99 4.99 Reg. and 7.99 Spring and Summer Cooti Assorted styles und colors. Nylon, cotlon, denim. Sizes 7-14. Reg. and ___ 9.99 Reg. 10.99 Reg. and 14.99 Reg. 17.99 Reg. GIRLS' AND TEENS' DRESSES. Assl. Styles and colors. 8-14 and ]0-14x. Reg. to 2.99 GIRLS' TERRY JUMPSUITS. Belted, tong. 8-14. Reg. 86.98......... 6.99 5.99 Girls' Bathing Suits Variety of styles and fabrics. One and Iwo piece styles. Broken size range. Reg. 1.99 Reg. 36.98 1o 4.99 Reg. 5.99 Teens' Bathing Suits Variety of styles. One ond two piece styles. Broken size range. Reg. 3.99 Reg. 6.99 Reg. JH.98....................... 9.99 Furniture (SlIGHTtY DAMAGED ITEMS) 3 PC. CORNER GROUP. Blue florol. Make 2 beds. only. Reg. SPANISH 3 PC. CORNER GROUP. Molded arms. Blue florol Fabric. 1 only. Reg. SEARS-O-PEDIC MATTRESS. BEAUTY REST MATTRESS. MATTRESS. 1 only. Reg. ROYALE QUEEN SIZE BOX SPRING. 1 only. Reg. 5109.98..... SEARS-0-PEDIC BOX SPRING. 4 only. Reg. J99.98. 39" HOLLYWOOD MATTRESS. 1 only................. 7 PC. DINETTE SUITE. 2 only. Moss, Antique While. C1CQ Reg. I O3 54" PANEL BED. Wolnul finish. 1 only. Reg. COLONIAL SPINDLE BED. Rog. NITK TABLE. Wolnul finish. 1 only. Reg. 7 PC. DINETTE SUITE. Yellow. 1 only. Rog. TRADITIONAL 2 PC. LIVING ROOM SUITE. 2 only. 1 Moss, 1 Turquoiso, Reg. TRADTIONAL 7 PC. LIVING ROOM SUITE. Tuxedo stylo. Dlack vinyl. I onfy. Reg. 3 POSITION RECUNER. Hunter and vibrator. Gold. 1 only. Rog. OCCASIONAL SWIVEL ROCKER. Crushed Volvol. Pumpkin color. 1 only. Reg. JM9.98............... ie While. 5159 E. Gold. Crushed ;