The Cambrian News and Merionethshire Standard

Harlech and District Horticultural Show, 1918. To be held August 5th, BANK HOLIDAY. A Solid Silver Cup, value B5, to be won out- right, inscribed upon as above, presented by Mr. and Mrs. J. H. Griffith, Plas Gwynfryn, Llanbedr. For the Best Potatoes, 2 varieties, 12 of each, open to all. Entries close July 27th, 1918. Entrance fee 2s. each item. Proceeds given in aid of Local War Charities of the district within the area of the Show. Schedules and particulars to be had of the Secretary—J. W. Roberts Is Graig, Harlech.

Your Income Tax. The following articles deal with common instances of the adjustment of tax where in- come derived from various sources and the calculations are based on the rates, etc., for 1916-17 and 1917-18 in respect of which claims can be made for any overcharge. "A" is a man whose total income of S854 19s. is made up as follows:— Profits (as adjusted on 3 years aver- age or appeal, see previous notes) 300 0 0 Property (net assessments) 128 3 4 Dividends, etc (taxed before receipt) 417 8 8 Bank interest (untaxed) 25 10 5 871 2 5 Less charges (such as ground rent or mortgage) 16 3 5 E854 19 0 Tax-R300 at 2/6 (see previous notes) 37 10 0 i;25 10s. at 3s. 6d 4 9 3 41 19 3 Less relief at 1/6 in £ on 128 417 545 deduct charges 16 C529 39 13 6 Total C2 5 9 Being over B700 no abatement or children allowance is obtainable and insurance has been omitted. The point here is with re- gard to the interest on dividends which have meant a saving of C39 13s. 6d., even if these dividends were paid "free of tax" (vide earlier note).—Tax Expert," Cambrian News" Office, Aberystwyth.

Mr. JOHN PUGH, I AUCTIONEER and VALUER, I Arbitrator under Agricultural Holdings Act, II Undertakes Sales of all kinds of Propertv Farming Stock, Furniture, etc., upon reasonable tenns: Strict attention given to -all business and prompt settlement guaranteed. Will attend I personally at Aberystwyta on Mondays and Thursdays, and by appointment on any other j— fWR--Ah.fwvth! Great Darksate St.

I TIDE TABLE (ABERYSTWYTH) FOR JULY Date Time ft. in. Date. Time. ft. in. 1.:— 12 30 16 6 16.—12 30 am 13 10 2.- 1 32 15 3 17.- 1 21 12 7 4- 2'36 14, 5 18.- 2 25 11 9 4.- 349 14 6 19. 3 36 12 0 5.— 50 15 0 20.- 4 48 12 6 6.— 64 15 10 21.— 5: 47 13 5 7.— 6 57 16 6 22.- 6 35 15 2 8J— N7 43 17 3 23.—F7 20 16 5 9.— 8 29 17 8 24.— 8 5 17 7 10. 98 *17 9 25.- 8 46 *18 10 11 — 9 412 17 2 26.- 9 29 18 8 12.— 10 17 16 4 27.—10 11 18 3 13.— 10 54 15 5 28.-10 54 17 8 14.— 11 30 14 7 29.—11 41 16 5 15.— 12 8 pm 13 4 30.-12 4 17 0 31.- 1 1 15 1 N New Moon. 'Highest rises of Spring Tide. N.B.—The above times refer to local winter l .•*> .> TfiVb ->õiIII-

tbr ambrian jpiuis, Friday, July 12, 1918 PEAT AS FUEL. Disquieting stories are afloat as to what is to happen in regard to coal rationing in the immediate future. But whatever may happen in the days to come, there has been sufficient ex- perience in days that are past, as well as at the present time, as to the great increase of the cost of fuel since the outbreak of war. If matters are to be worse hereafter, and if in addition to high prices there is to be a shortness of supply, conditions will be very bad indeed-so bad as to compel attention to the utilization of other sources of fuel. The Controller of Coal Mines I has addressed local committees where they exist, and wishes local authorities and the public generally to consider the importance of developing the resources of alternative kinds of fuel. His argu- ment is that economies in coal con- sumption are urgently requisite. There is a great need to restrict consumption. Men have been taken from the mines owing to the army requirements, thus reducing the output and as the Ger-.

WHAT WOULD THE BOYS SAY? Councillor B. Taylor Lloyd on Wednesday asked his hearers to con- sider what the boys would think if Aberystwyth failed to reach its target. You can guess. So can I. Then 1 put in your bit, and do it now. R. READ, | Managing-Editor. T

EDITORIAL NOTES. No more fitting tribute to the services and character of Lord Rhondda could be paid than a speeding up of the establishment of a Miw istry of Health. It was a project that lay very near the dead stateman's heart and oøø that he was unfortunately not spared to sc* carried to fruition. Possibly his death w»" provide the necessary driving force for tbo realization of his plans. Various projects are mooted in South Carna*" vonshire for the restoration of the former proS" perity of the district, such as ship-building aud its allied industries, land reclamation, etc-; but whether the projects will mature into auy* thing more tangible than paper schemes re- mains to be proved. Carnarvon, Pwllheli, and Portmadoc are mentioned as the likeliest places for the experiments, but the fact that so maof j similar schemes have been foreshadowed befotØ with as much press announcements as the present and ended in smoke tends to depreo even those who ardently desire the prosperity of towns. w < Deposit contributors under the National surance Act cannot be too strongly urged to join some approved society without loss of tixøe. as the only way by which they may obtain tIlÐ full benefits of the Act. By the new provision which came in force on July 1st the maximujo which came in force on July 1st the sickness benefits of deposit contributors are re' duced in the case of men to 9s. 9d. instead P 10s., and women 7s. 4d. instead of 7s. 6d.; diL" ablement benefits, men 4s. 6d., instead of 5r, women, 4s. instead of 5s. per week. ilbil matter admits of no delay and depositors IØ their own interests should join an approve society. Copies of Form 246 (Wales) can bØ obtained on application to the Welsh Insurant Commissioners, Cardiff. A correspondent, writing from a village Tregaron Union, says: "With the exception 0 the sugar ration it would be hard to reali,50 here that there was a war on. There is plenty of milk, butter, vegetables, bread, etc., as ofteo as one feels hungry and with no thought 0 rationing at all, or economy in this hood." If this statement be true, it should seen to at once by the proper authorities, for is not only opposed to the spirit and obJeCt of the regulations, but the partial application ? rationing is calculated to create discontent In the people to prevent which was one of purposes of rationing. AB a matter of fac visitors are sending butter away from AberYs wyth in five-pound parcels, while residents II on strict rations! 4

A comprehensive little book on First written by Dr. H. W. Gell, has been publish^ by Christr. Thomas and Biros., Ltd., Plain, Bristol, who will be pleased to send copy to any applicant sending two pen1** stamps for postage, etc. u

mans have occupied the colliery area of France, the demands of our Ally upon British resources are very much greater. At least 20,000,000 tons additional to the prospective output will be needed during the coming twelve months and one way to meet the shortage is to lessen consumption at home. There is special interest for Wales in the situation which has been created. While coal was abundant and cheap, the peat resources of the country were not utilised to anything like their full value. Cardiganshire, in particular, but other parts of West Wales as well are especially rich in peat. It is of good quality, and to a certain extent is in regular use; but with the restric- tion of coal supply it is requisite that very much laxger quantities of peat should come into general use. The matter is urgent, for if peat is to be available for use next winter the cutting must be done without delay. Only a few weeks remain for drying it and one difficulty which has to be faced is that the supply of labour is so unsatis- factory. Even for the harvest, special effort has to be made to retain sufficient labour and it would require additional workers to cut and stack the peat that is needed for saving coal. To some extent, no doubt, women's labour could be utilised, and the fact to be emphas- ised is that whatever is done must be done at once. There is good prospect during the coming winter for the trade in peat, seeing how dear and scarce the coal supply will be and the Coal Con- troller can be helped in attaining his object, just as the Food Controller was helped in attaining his through the utilization of the land in allotments. Cardiganshire, Merioneth, and the whole of West and North-west Wales is well endowed with peat but there has not been hitherto the occasion to make use of it to anything like the extent which at present seems desirable. Where there are local committees action has already been taken to restrict the consumption of coal but committees might be formed in the peat areas and local authorities could take action to encourage the cutting of peat. Cardi- ganshire at least is fortunate in having persons who could supervise the opera- tions at a peat deposit as well as in' struct workers in the cutting work and stacking. A leaflet has been drafted by Professor Purcell, of Dublin, who is secretary of the Irish Peat Coril- mittee, giving elementary instruction;. and if a certain amount of local organ' ization be undertaken, and this leaflet be distributed in the right quarters, 3 great deal of good work will be accoltJ.. plished. It is necessary that the enter" prise be undertaken promptly, because local committees would need to ma:ke arrangements with landowners, to obtain a supply of implements, to arrange for carriage, etc.