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Otago Daily Times, Issue 16277, 9 January 1915, Page 6

THE IMPERIAL WAR TAXES. As has already been observed by us, the methods proposed by the Imperial Government for the collection of a portion of tho war cost by taxation were generally received with approval. The principle that wealth must bear the brunt of any extraordinary expenditure of tho kind that is imposed by war has been accepted by various Governments representative of both the Conservative and the Liberal parties. Besides the direct taxation of wealth Mr Lloyd George confined himself in his War Budget to the imposition of a heavy increase in the duty on increase, in fact, of 17s 3d on the existing duty of 7s 9d per barrel, this being equivalent to an extra per half-pint, and being designedly fixed at this sum so that it may be passed on by tho brewer and publican to the consumer—and to an increase in the duty on tea from 5d to 8d per pound, the latter tax being selected as affording the only certain plan of "catching the elusive teetotaller." The proposals for increasing the income tax are of interest as they illustrate the steadiness with which the demands upon the payers of this tax have lately been increasing. In the current year the present rates arc to be raised by one-third all round; that is to say, earned incomes will pay Is in the pound, unearned incomes Is Bd, and super-tax in proportion. Next year the taxation will be double what it is now—viz., Is 6d on earned, 2s 6d on unearned incomes, and a proportionate increase from super-tax. In that way an extra £12,500.000 is to be secured this year and an additional £44,750,000 next year. The original estimates of the receipts this year from income tax and super-tax were that tho collec-

tions would be just on £54,000,000. Consequently, if the estimates are realised, the receipts will amount to £66,500,000 for the year ending next March, and no leas than £98,750,000 in 1915-16. When the Boer war broke out in 1899 the income tax at 8d in the pound produced £18,808,000, and. in 1905, when the present Government came into office, with a rate of Is, the produce was £31,601,000. Already, then, without any war levy, the Daily Telegraph points out, income tax payers are providing £22,500,000 more than in 1905-6, while next year they will be furnishing £67,000,000 more. Under the revised rate for the current year the tax "on wholly earned" incomes of £500 will be £17 10s. Next year it will be £26 ss. Upon incomes of £1000 it will be £50 thia year and £75 next year; upon £2000 it will be £133 6s Bd, and upon £3000 it will be £250 this year, and in each case it will be half as much again next yeaT —• exactly double what it would haive been this year if there had been no revision. The amounts payable on unearned incomes average roughly a-third more than those on "wholly earned" incomes. The super-tax is payable on incomes in excess of £3000, and naturally it is the payer of super-tax who is hit most sharply. We select from a table issued by the Treasury a few illustrative instances of the taxation that will (to the nearest pound) be payable this year and next year by income tax payers who are liable to super-tax This year. Next Year. Incomc Super Income Super Income. tax. tax. tax. tax. £ £ £ £ £ 3001 ... 250 14 375 21 5000 ... 417 103 625 154 10,000 ... 833 497 1250 746 20,000 ... 1667 1386 2500 2079 30,000 ... 2500 2275 3750 3412 40,000 ... 3533 3164 5000 4746 50,000 ... 4167 4053 6250 6079 75,000 ... 6250 6275 , 9375 9412 100,000 ... 8333 8497 12,500 12,746 The combined imposts will next year involve a charge ranging from 2s 7.7 d in the pound on incomes of £3001 to upwards of 5s in the pound on those of £75,000 and upwards. A consideration which has, in connection with proposals such as these, appealed to an economist like Mr L. G. Chiozza-Money is that, since the war means to most people a loss of income, the mere renewal without increase of the existing taxes would really have amounted to increased rates of taxation, because they would automatically have become a larger proportion of the income taxed. For this reason he pleaded for tender usage of the taxpayer during the war. " Let us clearly realise," he wrote in the Daily Chronicle, " what is the great practical difference between raising the war cost by loan and raising it by taxes. A large part of the funds collected will come out of the current income of the country. There is, howeiver, a very great difference, even in reigard to such money aa comes out of current income, between raising by loan and levying by tax. The difference is this, that in the former case the money is derived from people who can afford to make investment, while in the second case it is derived to a large extent indiscriminately, both from those who can afford it and from those who cannot." An additional argument by which he supported his case was provided in the contention that the enemy must pay the bill. " Even if the total cost of the war to the Allies be as muoh as £3,000,000,000, that," he says, " is far less than one year's income of Germany and Austria-Hungary on the basis of 1913. The two nations could more easily pay this sum than Franco could pay £200,000,000 after 1871." Tha extortionate war levies that Germany has made on Belgian and French towns should Teally rule out of consideration any suggestion that, when the war is over, the Allies should not exact a thumping indemnity from the enemy. THE WHEAT SHOETAGE. It should not be necessary to emphasis* jthe fact that the present shortage of wheat and flour in the dominion is the fault neither of the Government nor of the war. Nor, except that the attempt has been made to create unfair political capital out of the existing conditions, should there be any need to point out that the high prices that are now ruling for these breadstuffs were almost equalled, if not exceeded, seven years ago in a time •of European peace, when the dominion was ruled by the party now in Opposition, some of the members of which are raising much irrelevant clamour on the question. When, in the absence of a reasonable expectation of a profitable export trade in the cereal, farmers endeavour to proportion the supply of wheat to local requirements, an occasional shortage is really to be anticipated. The whole matter is one in which we see the operation of economic forces. The farmer grows what it is most profitable for him to grow. If the. production of one commodity is unprofitable to him, he turns his attention toanother. The yield of wheat in 1904-5, amounting to the large total of over nine million bushels, had, through the supply exceeding the demand, to be marketed at low prices, which left, moreover, an unprofitable surplus. The consequence was that the acreage that was sown in wheat declined until the haiwest of 1906-7 totalled only some five and a-half million bushels. It followed that in the spring and summer of 1907 wheat and flour attained a very high figure. Yet the Government neither fixed a price nor removed the import duty. The high prices that then ruled' led to an increased cultivation of wheat, and in 1908-9 the yield again toso to nearly nine million bushels. Since that season the wheat harvest has gradually declined until last year saw a yield of little more than five million bushels, to which inadequate supply the present shortage is due. It is unfortunate that this small harvest should have been followed by a drought in the commonwealth and by a European war, both, of which factors have contributed to the production of an acute situation. Tho Government is really entitled to every credit for the steps it has taken to deal effectually with an exceptional state of affairs. Within the next few days shipments of wheat and flour will arrive in the dominion from New South Wales and from Canada, sufficient, in the judgment of the Prime Minister, to pTovide for the normal requirement of New Zealand until the growing crops are reaped. The fact that a difficulty occurred in arranging for the necessary snace for the shipments accounts for the seeming delay in the arrival of supplies from Canada. It must not be, forgotten, moreover, that any prolongation of the war must notably appreciate the rates for foodstuffs all over the world, and that to some extent at least this dominion will be affected. Already, for instance, there are indications from Chicago of very high prices for future wheat deliveries, and as the next European harvest may be a negligible quantity. the prices of all breadstuffs will be problematical for some time to come.

He second wool *ale of the season •will be held in tho Art Gallery Hall on Wednesday, 20th inst It is stipulated that tho wool to be included in this sale must roach Dunedin by next Wednesday. A Proas Association telegram from WoT> lington states that, although Mr Duthie, of Dunedin, secured a majority of votes at tho meeting of tho Employers' Federation on Thursday, it is ■understood that Mr S. I. Clarke, of Auckland, will be nominated for the position of employers' representative on the Arbitration Court Information has reached the polico regarding the die&ppearanoe of two boys from their homes on Wednesday. Walter James Wallace, aged 17A years, and residing at 167 Maclaggan street, left homo, aJid has not been seen sinoo. He is about sft 4in in height, and is rather stout. Ho has fair hair and light bluo eyes, and when ho left home he waa wearing nary bluo knickers with buttons down the legs and a dark nlriill cap. It is thought that he may havo gone to Mosgiel or Otokio. The other miasing boy is George Spain, who disappeared from his home in Lower Kaikorai Valley about 7 p.m. on Wednesday. This lad is 14i years old, and is rather big for his age. Ho is of fair complexion, with blue eyes and dark hair, and he has a largo scar on the loft sido of his forehead Ho was dressed in dark knickers, black stockings with white top 6, a light groy coat, and a check cap. At a meeting of tho Dunedin Drivers' Union last night a "manifesto" was adopted expressing tho opinion that the Primo Minister's reply to the request of tho Political Labour Representation Committee that the prerogative vested in the Governor-in-Council under section 237 of tho Legislature Act should be exercised on behalf of Mr Munro, was unsatisfactory, and showed that an amendment of tho Act'was necessary. The "manifesto" also suggests that Mr Statham let Mr Munro take tho -Dunedin Central seat, and not contest it unless a new set of circumstanocs arises. A Press Association telegram from Wellington 6tates that advice has been received from tho Manapouri to the effect that Mr M. Bevan Brown, of Wanganui, and Jack Murrell, guide, made the first ascent of the seoond highest peak in the Cathedral Range on Thursday, climbing by a direct route up the southern face. One of the cries used against the Government during the last election was that it had strangled the State Fire Insurance Department The profits for the last year of the Massey Administration (says our Wellington correspondent) amount to no less than £17,500, -which is £2000 moro than for the previous year, and a record for the department. Business firms who use automatic stamping machines have been favoured with the following communication from tho Postal Department:—"lt has been decided that, from January 1, 1915, the holder of every automatic stamping machine is to bo required to deposit with tho postmaster a sum equal to the average postage for a week, as as guarantee of good faith. The deposit will be fixed at the nearest pound to the averago readings of the machine for the past quarter, with a minimum of £1. Hie amount due from you as a deposit has been estimated at £—. Will you please forward me a cheque at your earliest convenience?" As the machines cost £25 each, the innovation is resented by not a lew business people. The old system worked ■well, and the new system, they say, has nothing from their point of view to commend or justify it One of tho pontoons on the punt on the Kouau, near Port Molyneux, sank on Monday, but by Thursday afternoon Mr J. Ramsay (Clutha County engineer) and a gang of helpers had the punt repaired and re-opened for traffio. Tl>e South Otago F reeling Works have accomplished an all-year ran of cattle, and occasional lines of sheep have been killed and frozen there throughout spring and up to the present The works have now been re-opened fur the 1915 season. At a sitting of the Juvenile Court yester day two infant children were committed to the Caversham Industrial School. Tho mother of one -was ordered to pay 4s per ■week towards its maintenance, while the father of the other was ordered to pay 7s 6d per week towards its maintenance. A Press Association telegram from Wellington states that a Government Gazette issued yesterday contains a formal list of members of Parliament returned at the recent election. The Milton Fire Brigade intends sending a team to compete at the Fire Brigades Association's competitions at Timaru next month. Junior Foreman J. R. Wilson has been appointed the brigade's delegate at the confercnce. The holiday-makers have not yet all left Dunedin, and the various hotels and boardioghouses about the city are still fairly full of visitors from other parts. Landlords aro sorely taxed to find accommodation for their many gueste during the busiest season, at Christmas and New Year times, and many a holiday-maker had to be content with a jfeed in a smoking or sitting room, to bo patiently waited for until tho late talkers had retired. At one hotel an unfortunate man was put to bed on a billiard table. The worst of the rush, however, is now over, and people are returning to their homes.. _ Recently the Premier of New South Wales was requested by a private firm to Bend to the Agent-general, for the uso. of the King, a certain present of goods. The Premier has received a despatch from tho Agent-general, in which he states: "As a result of confidential inquiries, I have learned that it is contrary to tho King's practice to accept presents from private individuals or firms. Where such presents have been accapted it has only been the case of Governments making the presentation." "We are going to beat last season's figures this year, and last season was a particularly good one," said the Primo Minister on Tuesday, speaking of the possibilities of the export trade for the year (reports the Dominion). "So far as it is possible to judge, exports from New Zealand this season will exceed in volume thoso of last season. The drought on tho East Coast of the North Island, and in tho Auckland district, will undoubtedly affect the output of dairy produce from those districts, but this deficiency will be made up by other districts. In flax and kauri gum our exports will be reduced, but I am confident that tho total value of our exports will bo greater this year than last year." A regard for the conventions sometimes proves a drawback, as the Registrar of Marriages at Ashburton found the other day (says the Guardian). A happy couple had come in to be made man and wife, but there was no one on the premises who could act as a witness. A coatless individual was called in from the street to do the necessary duty, and the registrar, having due regard to the fitness of things, lent tho man his own coat, donning himself tho robes of office. The business concluded, the witness departed, but evidently being absent-minded, he forgot to return the ooat, and the registrar was left to bemoan its loss, though he still hopes for its return. The luck of some people is proverbial (says the Carterton Nows). On Tuesday a man carrying a swag arrived in Carterton, and on leaving the station lost a boot from his bundle. The next day a wedding partyleft by train, and, desirous of having a "little joko," somo young fellows sccured this old boot and tied it to tl>o happy couple's luggage Just before the train left the bridegroom happened along to the guard's van to make sure of his luggage going aboard, and, seeing tho boot, tore it off, and it was thrown into tho railway drain alongside the line. Later the swagger returned and inquired of the railway officials if they had found a boot, as ho had lost one from his swag. Remembering what had the porter bunted up tho boot and handed it over to tho tramp, and, to his consternation, found it contained a number of pound notes. The tramp thanked the officials and went away rejoicing at having regained his lost property.

Several cases of infectious diseases were reported to the Auckland district health officer, Dr U. H. Makgill, during last month, but tlio figures (says the Herald) disoloso a fairly clean bill of health for the city and suburbs. Four eases of scarlet fever havo been reported in tho suburbs, and one in tho country districts. A total of 25 cases of diphtheria is recorded, six being in the <■ ity, nine in the suburbs, and 10 in tho country districts. Twenty-nine oases of enteric lever wore reported, but 27 of these wen? in tho country, the remaining two being in tho city. Of the 27 cases of tuberculosis, 16 were evenly distributed in the city and suburbs, whilo of four oases of blood-poisoning two were in the city and two iu tho country districts. Chickenpox was more general, there being 47 cases reported, 37 of which wore in the country districts, eight in tho city, and two in tho suburbs. A solitary caso of infantile paralysis occurred in tho country. Tho Clutha River Board's steamer Clyde still lies mostly under water. Owing to heavy calls on tho other steamer—the Clutiitt—in carrying wool and produce down tho river, anu various consignments upriver, it has been impossible so far to utilise tho boat in an effort to lift tho sunken vessel. During the holidays Mr J. Ramsay, tho Clutha County engineer, attempted to raise the Clyde by means of suction pumping, using tho Balclutha water service pipes to empty the compartments; but his efforts proved 1 utile. The board consented to give him £50 if ho successfully raised tho boat by this means. A special meeting of the board was held at Balclutha yesterday, when it was decided to revert to Captain Butler's original saheme of raising tho Clydo by means of tho Clutha on tho river and two traction engines on the bank, hauling in ropes passed under the boat. Tho captain was given a free hand in this work, but it cannot oommence till tho Clutha has brought down all the wool waiting in tho sheds upriver. This should be accomplished by next Friday at latest, and on and after that date tho steamer service on tho river will be suspended temporarily whilo the Clutha is engaged on tho salvage work. A Press Association telegram states that tho Timaru bakers received notice from the millers yesterday that tho price of flour was to be increased by £2 or £3 per ton, the exact amount being determined by the Government proclamation. The present price is £13, and tho bakers anticipate a rise to £16. This will mean an immediate increase in tho price of bread from 8d and 4d to 9id and 5d for 41b and 2lb loaves respectively, cash only. Tho bakers state that, with flour at £13 per ton, there is no profit on bread at 8d and 4d. An exceptionally large catch of a distinctly rare fish in the southern portion of the fishing grounds—tho New Zealand turbot —was made by fishermen in tho vicinity of Waiau, Orepuki, Riverton, and off tho Riverton Beach recently. On Thursday a consignment of 12 dozen turbot was received at Inveroargill from these localities, along with 120 dozen flounders. Such a large catch of turbot is decidedly rare, and a leading man in tho fishing industry told a Southland Times reporter that it had not como under his notice for tho past 30 years. The fish, which in many respects resemble a flounder, were all in excellent condition, and the heaviest weighed up to 81b. The presenco of the turbot in such large numbers at this period leads thoso competent to judge to the opinion that thoro must have been some disturbance at tho fishing grounds, probably during the heavy spell of bad weather, and tho quality of seaweed and other oceanic substance in the nets after each haul lends further colour to this view. Fishermen who havo been exclusively engaged in floundercatching have met with largo hauls since tho fine weather set in, and in this respect tho market has never been better supplied for a long time pact than it is at the present period. A leading bokor stated on Thursday, in reply to a Lyttelton Times reporter, that tho bakers in and about Christchurch were living practically from day to day. The flour supply was so uncertain that no one oould look moro than a day or two ahead at a time. Two or three firms could not hp,vo gone on this week had they not received flour. Monday would have seen them closed down; but, fortunately, they wore able to obtain somo flour on Saturday. Tho millers were doing their best, endeavouring to supply every baker with some flour and no baker with too much. In one oountry district a baker had been forced to close down. He had not made a loaf of bread this year, simply because he oould not get flour. Efforts were being made to assist him, and it was hoped that supplies would now be available for him. Another master baker said that the position was a little easier than it was a week or 10 days ago. He had promised to do what he oould to assist two bakers who were in difficulties should they fail to obtain supplier Both men had to get flour or closc down. One of them, he knew, had obtained flour from tho Millers' Association, and as the other had not como along it was apparent that he, too, had obtained flour from some source. The speaker had heard of one or two country" firms who hod started the week without knowing where supplies were to como from. But, taken on the whole, the position in tho flcur market was a littles easier. The latest- list of donations to the British and Belgian Relief Fund in South Canterbury contains an interesting item: "Last past the post, 10s." Thereby hangs a talc (says the Timaru Post). At tho Oamaru races on Saturday two friends had a little sido wager. They may be labelled, for the sake of convenience, Brown sjkl Robinson. Brown bet five shillings- that a mare called Dolly Daylight would be the last to finish in tho Ladies' Bracelet. Dolly Daylight fell at the top of the straight, broke a fetlock, and had to be shot. Then arose an argument as to whether she was last Robinson said tho mare was not last, as sho had not passed the post, and Brown consulted a turf lawyer, who spent some time arguing pro and con. Meanwhile the mare's corpse was carried down the straight and past the finishing post, and Brown at once claimed that the mare had passed tho post, and the stakes were his. Robinson replied that she had not finished of her own volition, and had not carried her jockey past tho judge. The argument might have gone on interminab'y had not a member of tho South Canterbury Relief Fund Committee been drawn into it. His verdict was given quickly; ho suggested that the whole of the stakes should bo given to the fund. The good-humoured argument was dropped at once, and the visitor from Timaru returned with 10s in his pocket for the fund. Tho Salvation Army authorities in New Zealand are endeavouring to raise the sum of £10,000 to enable General Booth to carry on the task of housing tho thousands of refugoes who flock to his various shelters and institutions in the Old Country every day. In addition to its other activities the Army has tindertaken tho responsibility of housing a-boat 2000 of these refugees, and, in addition, the General recently decided to despatch a special mission of relief and succour to Belgium. Without the necessary" funds, however, this cannot bo done, and an appeal is being mado to the public for subscriptions. The authorities in New Zealand (says the Wellington Post) point out that "the financial stress in the Oid Land, owing to the war, has very seriously affected tho revenue of tho Salvation Army, and made it very difficult to maintain the ordinary activities. So great is the strain, indeed, that General Booth, to use his own words, states, 'Truly, I am in a groat strait-,' and has appealed to New Zealand for such practical help as will onablo him to carry on his many and far-rcacliing humanitarian agencies. Our leader, Commissioner Hoddor, desires to raise and remit £10,000 with tho least possible delay, towards this great object. Salvationists throughout tho world aro themselves responding in a liberal manner, by their own personal gifts, but they are unable to contribute all tlw-t is required." It may be added that mast of tho Army officers nre contributing liberally to tho fund, and tho children have given up their Sunday school picnics for the same object.

Tho revegatating of the depleted country of the Mackenzie Plains and Central Otago is among tin; matters dealt, with in tho annual report of tlio DciKirlmont of Agriculture. In these regions, it is» said, there aro large areas—probably somo hundred;-, of thousands of acri's —from wji:ch tho grasses have disappeared. 'Iliere is u. low annual rainfall, in addition to such denuding agents a-s tires, rabbits, and overstocking. Experiments wero initiated four years ago with tho «>bj(<ct of restoring tho vegetation. Un Run 238 J, Morven Hills, situated war Clyde, an area of 130 acres Las been cultivated and sown in different mixtures of grasses, clover.-;, and other deep-rooting plant:; calculated to succecd under tho peculiar conditions obtaining. (Similar experiments are being conducted on the Sawdon run, llaldon run, and Whalesbaok run, all in the Mackenzie Country, and on Karnscleugh run, in Central Otago. Spring rowings in tile Mackenzie Country and autumn sowings in Central Otago havo given tlio best results. It has been proved that surface sowing, even with thorough cultivation, does not givo results nearly equal to those obtained by drilling in the seed to a reasonable depth. Definite conclusions can now be arrived at regarding the virtues of many varieties of grasses, clovers, and forage plants which have been tried, both as regards the amount of herbage produced and their drought and. frost-resist-ing capabilities. Those which have consistency done best throughout tho trials are: — Grasses: 'Tall oat-grass, cocksfoot, prairie-grass, awnless brome-grass, I'lialaris bulbosa; clovers: white clover, wild white clover, birdsfoot trefoil (minor), alsike; deep-rooting plants, etc.: sheep's bumet, chicory, sainfoin, lucerne, rib-grass, yarrow. Tho rabbit pest in some districts in the dominion has decidedly decreased, and in others it has almost entirely disappeared. Tho Department of Agriculture reports that in much of the high country where rubbits were at ono time very numerous, and a source of infestation to tho lo.ver country, there aro now scarcely any to bo seen. This reduction is attributable mainly to the action of the natural enemy. In the Waitaki district, for instance, tho pest is now scarcely noticeable. "In parts of the South Island," tho report continues, ''there aro districts wh,ere the pest is not being reduced in tho manner it should be. Tho lack of conscientious effort is attributable in a great measure to the practice thero in -vogue of trapping rabbits for sale. Many persons look only to tho immediate returns, and shut their eyes to tho fact that the sheep-carrying capacity of tho land is reduced out of all proportion to the money received When these people come to realise that tho outlay involved in destroying rabbits would be many times compensated for by tho profit from the additional sheep which the land would be able to carry, improvement may be looked for." The committee of tho Dunedin Burns Club has almost completed arrangements for celebrating the anniversary of the poet's birth, 011 the 25th inst. Burns's songs ar.d recitations, with Highland dances and popular Scottish airs by an instrumental quartette party, will be provided. Mr James Craigie, M.P. for Timaru, will address the gathering. On Sunday afternoon, at the Young Men's Christian Association Building, the usual strangers' tea will bo held. Short addresses will be given by Messrs W. J. Sinclair (Auckland) and W. B. Rule (Chrisfcchurch). Miss F. Harland, L.A.8., will give an organ recital in the Octagon Hall at 8 o'clock to-morrow night, and will bo assisted by Miss Walton, Mr W. M'Kinlay, and Miss 1. Cran In an announcement in our issue of December 30, of the winners in connection with "Competitions" magazine, an error occurred with regard to the "Radium Polish" and the "Something of a l'oser" competitions. These aro correctly shown in an advertisement appearing in another part of this issue Tlio annual festival of the Christ-church Competitions' Society will commence on March 11. Tho programme contains many important additions, among these being impromptu 6peech and oration for competitors under 21, impromptu conversation for lady and gentleman, character recitations for children, and v-x:al operatic duet. A feature of tho piano section will be the piano solo for competitors 15 to 18 years, the first prize being a scholarship presented by tho Bristol Piano Company Mr Harold Gregson, of Auckland, has been appointed musical adjudicator, and Mr John 11. Hopkins, of Melbourne, has been re-apixjinted judge of elocution Entries will close on February 18, and it is anticipated a large entry will be received. Excursion fares will be issued to competitors from any station in tho dominion, also to parents or guardians in charge of competitors under the age of 12 years. Notices for the following Sunday services will bo found in our advertising columns: — Anglican—St. Paul's, All Saints'. St. Matthew's. Presbyterian—First. Russell Street, Knox, Stuart Hill. St. Andrew's, Kensington, Roslvn, N.E. Valley. Opoho, Cavorsham, South Dunedin. Methodist—Trinity, Woodhaugh, Central Mission, Car gill Road. Benevolent, Kcw, Cavorsham, Fairfield, Abbotsford. Dundas Street, North-East Valley, Ravensbourne. Congregational—]\Joray Place, St. Clair. Baptist-—Hanover Street, Church of Christ —Tabernacle, Roslyn. .Salvation Army. Theosophical Society. Christian Science. Spiritual Science. Order of the Star in the East. Green Island Christadelphian Hall. Ihe 1915_4g h.p. B.S.A. is a magnificent motor—an ideal sidecar machine. Efficiency and reliability beyond question.—Wilson and Co., Bond street. —Advt. During January Mollisons Ltd. offer to turn out a genuine tailor-made 6uit to measure for 84s—worth £5 10s.—Advt. A.J.S. motors, 2;j h.p.. wins Hnwke's Bay light-weight championship Write for catalague.—M'Culloeh, agent, Octagon. A. E. J. Blakeley, dentist. Bank of Australasia, corner of Bona and Rattray' streets (next Telegraph Office). Telephone 1859.— Advt. Useful to Motorists.—A very useful little article which every motorist should have is the two-gallon can, with a screw-too, for carrying spare petrol. For the "motor cyclist who wants to keep a small quantity of petrol at homo it is tho very thing, and for the car-owner who likes to have a, spare tin with him in tho event of his running short such a can will prove a "god-send." These cans can be painted to harmonise with the body work of the' car. and are therefore ornamental. These two-gallon cans aro manufactured for the Pratts Motor Spirit Company, and can be had in Dunedin only from S. R. Stedman, Bond street, who has a limited number.—Advt. Mr Ernest Boot, surgeon and mechanical dentist, 63 Princes street, Dunedin.—Advt. It's grauna whisky—sae saft and mellowWatson's No. 10.—Advt Who is Peter Diok? —The most reliable Watchmaker, Jeweller, and Certificated Consulting Optician, 490 Moray place (off Princes 6treet), Dunedin. Charges moderate.—Advt.