Lethbridge Daily Herald, The (Newspaper) - November 6, 1919, Lethbridge, Alberta
THURSDAY, NOVEMBER C, 1010 I itcrpetrated DU (be Luaoceut Kin tiers. The "fresh lea" caino back strong, however. laVUig French leave i and remain Ing absent, from classes Cur I tho rest of the day. Infuriated und In- dlgnaul. but fearful to veuluro furtb. the majority of iWm r etna toed Lltl lu gymnasium all afternoon. llaymond Pioneer Declares There Will Ik Plenty Saved For Seed Arty way (From Our Own Correauondont) Nor. all right yet." sahl tlyrutn Kf 01 ball. Ray- of and yroiv- cr of potato and vegetable eecdt, lo your ror respondent yesterday, at h? produced some> iioLflloci and carrois cxlraclcd from LLo snow-covered Acid a fow hours previous. The i-.irruli WCTO absolutely free from frost, Mr. KlmbaU Is predicting a change Ln (bo ivcaLber and has li lidjies or Gbfcly harvesting tils cnllre I'fOp. "People aro too easily discourse L'OiiUnueil Mr. Ktuilnll. whn of n family ot pioneers, "mi'l Kivft up Loo soon. 1 am positive ibai (here aro eunugh sound potatoes in the ground lo seed the country next ytar, at least. Kven If UIL- potatoes ihut. uro close lo (lie surface liavc beim nipped, the frozen part may be tut off and the remainder is perfectly alrJgbl for cither ECCC! or table use. If the weallicr Lrcahs we will yet gather a good portion of the crop, al- though. IL means a little more work." Friday the freshmen ol Uia Kr.lght Academy vero Inllfatcd. Tlicro faces were blacked with soot and oilier out- German Investigating Commit- tee Won't Make Public Mat- ters Affecting Neutrals Nov. sub-commit tee of the national assembly which Is j attempting lo determine responsibility i went Into secret session on motion of j Councillor Mceller ,wno lo public discussion of matters alft-cttng one time neutrals. Discussion, had arisen concerning a of Alfred Xlminornirui. for- mer foreign secretary, that Presi- dent Wilson's peace offer bad been influenced by Greal Urltalii and a statement by Count von ncrnstorn, former ambassador to tbc IV. Stales, to the cJfcrt ihnl the view pre- vailed In tbc United States that Presi- dent Wilson ivaa acting unilcr German J Influence. A recount is a eked for In South Wellington on behalf of Sam Carter, one of the ilefeaied caiidiJalts BENEFICIAL ECONOMY All Cauadians should rcmc-inbcr that the econ- omies necessitated by iLe war helped pave the way to Practise economy and pave the way to future prosperity. -A Savings Account is both a moral and a material THE CANADIAN BANK OF COMMERCE i YSTKIHUL-S Vu'UDKH IN VAM'OIJVKH with of bis head, a -ral hotel wai ;i ;sri early corridor ol t-nd p. part merit rtrnoval to la his Force by thi? Gomn- mcnl Called ".Securily Police" To Keep Order WITH TUB (IJy Orrnan ivm- cn Ui rcii--- cinu- In of ll f v.-i-.r ss R V-l _ si ft b o Ee Housed in Barracks [o of tho ii'iils r.rc lo ot suiy coriCi-rtc.1 LETHBRIDGE BRANCH WARNER BRANCH MILK RIVER BRANCH K. T. BRYMNEK, J. H. S. GORDON, M.n.gcr J. V. STEEL, M.n.Bn War Bond Interest Coupons and Cheques Cashed Free; The Merchants Bank will cash all War Loan coupons or interest cheques when due, on presentation, without making any charge whatever for the service. If you have not a Savings Account, why not use your interest money to open one with This Bank J MERCHANTS BANK OF 'CANADA. Head Office: MonlreaT. LETHBR1DGE BRANCH, MONARCH BRANCH, BARONS AND NOBLEFORD BRANCHES, EsUblilhcd 1864. R. J. DINNING, D. R. MieKAY, Manager. M. A. KILPATRICK, M.nag'r. Sflli: Why Start Your Furnace Now? The Perfection Oil Heater provides plenty cheery warmth for the cool Autumn evenings or the early morning chill. No need of starling" H furnace fire ihnl the hot and stuffy during the day. The IVrT'tlian suvcJ the Uooble, worry and work of leading a cozl flrc uriUI it'i abio lulcly of it cuLi dawn yonr fiifl billi, Un hc-uri on fnllon of Imperial Royal Ctil Oil. There Ti r.olhip.jr A Perfec: tion OIL No pmoke, no or Bihca. U li to oroalc, cm inrwliero- JOuL am-Wiil of lint you whtn TCU nwd It, Sliorjr. ftiiabTc BntJ wilJi nicVel lilscli iipanncn t-r cnafrKld drnm, a Lht IBS'J tor JKIIS. Aik your dfiltr to ro-j oft, .k (HT Ibe I IMPERIAL OIL LIMITED Vowtr Heat Light Lubncilion In All Cillea' OH Chartered Accountancy As a Profession (Contributed by The Institute of Chartered Accountants cf Alterta.) Following the Napoleonic Wars, conic entillrd to the larly in (lie nineteenth century, tUcro j "chartered :amc 11 yrpat Increase in the vuluino J iiruvidetl ;in i-quir if trading operations iu Great Uriiam should thorn in and a 'consequent expansion of- llic j fully tlie many varieties or prob- capitnl employed. In many iiistaucc-jj Ictus wilh which their business lie capital required was in excess of'them into ronlart. lie cnpiicily ol the individual Luultrj In. who was thus forccil lo in [the imporlnncc of tlic profession is partnership wilh others, and (.hetc fully nmltrstcm.I r.ml practically all combinations called Tor n mors per- mailers relating to figures are rctn- ct eyaLcm ot accounting. rt-d chartered ucewmtauts lor CK- The Oiscovery of tlm uses to wliirii I ami nation and cerUiicntion. The itEi.m could be put, and nuintiuju; audit of accounts forms Ihc major por- Inventions, toslcreil onqr-jtlon ol the fJricUre or the yroiesslon nous Increase in trade, and in finer- ,lmt this 19, aflcr all, only one phase ships, in turn, became inadequate lo of a chartered accountants business. die the aggregations of capital i The accounts of trustees, executors which were necessary. Under the'and liquidators involve not only high Company system, huge sums hail often [accountancy- but a considerable know- bo entrusted lo the management ledge of IhcJiav's relating thereto nil of a few individuals and (his .led, injof ivhirh Is'IiiVlmlc-cl In" the ohartererl some- instances, tn serious losses lo accountant's course ot study and ex- shareholders whoso liability at Hint animation. lime was unlimited. Such losses Ira- another sub quently aroso through sheer lack ot Ject .wincn'cjifca'Rea the special alien financial ability, and imperfect ac- tion ot Ihe chartered accountant counting, on the iiart ol those tn Rlurlcni. This subject has had alto ed wJih the handling of the funds; getlier too Htlle attention in "Western somelinies the losses were Canada in the'past find many enor- about by dishonest practices. Imously costly mistakes have been These- conditions ultimately result-' made by niunit-ijmlUies, winch could cd in two important innovations, t have been largely avoided had thoy LituM.ed Liability fxnv camo inlo hcifhad. In career; years, the sound finar.- ing, whereby the liability of slmrc- cial ajvicc iflfich a chartered account- holders was limited to the amount j ant is peculiarly fitted lo tender, subscribed, and Ihe practice was j This forni of "-Stiiflance is specially started of nominating one or more valuable to a growing community in shareholders as auditors lo examine (the days whc-n it is embarking on and report upon llic financial transnc-jCTen a moderate spending jirogram, lions of the company. This plan when its policies are usually not very successful, as it was found guided by men who have no knowledge Hint the complexities of linance wore i of Ihe crushing after-elfcct of debcn- lieyond Ihe understanding ol maun of! lure and sinking fund. the amateur auditors, and that the shareholders did not really have Hie protection ivblch Ihcy sought, Tho practice iheu arose of emnloy- ing as auilllors, men skillcil in ac- counts and in commercial Iransnctioiis (generally. 31111 later, It became ne- flry to [lifferenliatc those I The newly imposed income tax offer wide scope for Ihc ohnrtered account- ant lo rtndcr great strvice lo taxpayers, In G'reat Britain, where income have been imposed for some sixty yeard, it is to tlie charter- ori accountant I hat the taxpayer in- variably gees with his problems, tor 'ot lesser attainments. Obviously Ihe It has been found tliat the chartered I'llvtdlng line between Iwo class- j nccnunlnni, with his years of ciperi- its had to lake the form of an oxamlna-' cncCj is Hie only type ot professional i tion, the ability lo pass which was tlie i man who lias knowledge of the subtle 'lest of a candidate's qualification. A dividing line between income, and number oE accountants in nrac-! capital ivliicli is Ihe real point of tice ihen combined (o form institutes .difficulty in nil income lax disputes, In England and Scotland, backed by It is because of Hits that the las dt- ibfe sanction and aiilhorSly of Royal ;parlnicnt cngngo ineu skilled Jn Jc- After Uio initial- associa- [_counts lo Kcruliiiuc tax relurni and, lion of a ol men qualified by this being so, who is better qualified years of experience, Ihc only portal lo nrgut tiie case ol a dtesallsficil lax llo the profession was by Ihc olficialj payer a chartered accountant? le.vaminalions, the final of which can j not lie undertaken until after the ox- 'plry of at least five years articels or i apprenticeship during which concrn- flrated studies nf the theory ot ar- Icounts of various kinds have to ho It. cinnot he too clearly understood by tho commercial public that I he funct inns of a chartered account an! do not with checking the nc ncy ot figures. On the contrary, (he chnru-rcd sccountant is of [covered, together with constant datiy i "skilled in liic affairs of rommerco Iprnclice of accaunlfvncy In connection J n'.id iuid iJ.irticul.irly" "in the Ihc audits of fivcry possible klud of business. The course of study includes law, political economy, actuarial science, company p.crounls, counts, txecutorrihlp. lii find, every con- the accounts relating thereto." U> re.iFon oE hi1; slutlies. nnrl the inlimac> he has with all kinds of businops am Iho special problems will partnership nc- each of such business, Ihc rharloreil accountant Is.Ilttcd lo. act c? a cutn on ;il Sure to please company cause everybody likes POST TOASTIES cctvablc (orm ot accounts, wilh a full mailers rdailiig to flnanclnl policy. of nil fihnscs" o[ modern commerce. H follows men u-ho sit succcasfolly for so searching nn and lie- in homes, stores, offices and factories are not fit to be at work. They toil on day after day and year after year suffering with distressing weaknesses and derangements; hoping against hope thai, llicy will soon feel better, but how can they hope to do good work or escape permanent mvsiidism? Such women are in danger of derangement. o[ women's functions. They owe it lo themselves lo try that good old fashioned root and herb remedy Lydia E. Pinkham's Vegetable Compound, which for more than forty- years has been restoring Wonien to health arid strength. Here is a Notable Example St. Jolin, liave used Lydia E. Pinkham's Vegetable Compound for bladder and kidney troubles and bactacne and find it the best medicine I ever took. I used many other remedies with very lillle result. I had two miscarriages arid would have been in my grave ere lliis if it had not been for youi medicine. I always keep a bottle of Vegetable Compound in the house, and 1 feel fine to do my work for five in the family. have recommended your Compound to many people, and you may use this testimonial if you like. Il may help tome other MRS. ALBERT S.'GTLL; 17 SL Andrew St., St. John, N. a And Another Rcgina, was going ihrougri (he Change of Lite and suffered two ycais Wilh headaches, nervousness, sleepless nighls and general Some clays I felt lired and unF.t to do my work. I gave Lydia E, Pink- ham's Vegetable Compound a trial found good resullt. I tlso find it a very helpful spnng Ionic and useful lot constipation from which I suffer much. 1 have recommended Vegetable Compound to several friends and am willing you should publish this." MRS. MARTHA .W. LINDSAY, 610 Robinson St., Rcginj, Sask. Thousands of ouch Letters Prove the Curative Value of IIKI.KNA, Ark., Xov. neg- roes were sonlennM lo lorins ot 21 years In Ihe pcnllenllnry. 27 to terms of five? year? antl one to Ifl with rnpl.lhy ycslcnlay- by J. Jackson In. Philip's co-.inty circuit court, the 37 rion all cliargcit wilh first (Ugrne im'.rdcr In connection wilh thiV uprising In Ihn KTnlno noishbor- linod, guilty lo poconrt donrrc intird'-r by This lirings I Lhn Iclol ronvJctlons ti] Ihe Ilircc I flay.; tlic- trlnlti hnvo hccn in I to 'IS, eleven ncpropg alrofidy having lircn of flrst dcRrcr? intinlor find sentenced lo (He In i the elerlrlc c.hali1. j Tho nngroos Fnudiiccd were liroughl hi to court In groups anil one ono e-toorl hoforc'llio (oiirt, plerulcd guilty nntl ncrc.