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IN MiON Stamp Tax for Business and Banking Transaction CUSTOMS INCREASED Free List Is Virtually Wiped Out. One Cent on Each Cable or Tele graph Message—Five Cents for $.■> Railway Ticket l Ottawa, February 11.—A drastic wav tax measure was proclaimed in the Canadian Parliament today by Finance Minister W. T. White. Bank circula tion and the business ot loan and fire Insurance companies is taxed. A stamp tax is applied to business and banking transactions, to railway and steam ship tickets, telegraph and cable mes sages and patent medicines. There is a customs tarirf Increase covering all imports, whether now du tiable, and the free list of imports is virtually wiped out. Iji some cases the tax is applied from the beginning of this year: in others it is applied from today and in some cases it will be ap plied in the near future. Increased Customs The special war tax in the form ot Increased customs charge is applied from today. It is 714 per cent Increase to the general and intermediate tariff rates and 5 per cent Increase to Brit ish preferential rates. In the caje of goods now on the free list hereafter there will be a customs charge of 714 per cent on goods from the United States and elsewhere, with the excep tion of Great Britain and colonies, on the preferential list, where the charge will be 6 per cent. The Increased customs charges are not to be applied to silk fabrics, vel vets, ribbons, embroideries, wheat, tlour, tea, anthracite coal. New Found land fish, salt for curing fish, lines, twines, nets and hooks, reapers, mow ers, binders, harvesters, binder twine, traction ditching machines, sugar, to bacco, news print paper, newspaper presses, type setters and casters. Nicotine sulphate for spraying fruit plants is added to the free list. From the increased tariff duties an annual revenue of between $20,000,000 and $25,000,000 is expected. The draw back privilege of SO per cent on duty paid on raw material imported into Canada, manufactured and exported in manufactured foriji is continued. The note circulation of banks, gross income ot trust and loan companies and premiums received in Canada by all insurance companies and associations except life, fraternal and marine com panies are taxed 1 per cent annually. These charges apply to all transac tions after January 1, 1915. From a date to be fixed the following taxes w'ill he applied: Heavy Tax for Travel One cent on each telegraph or cable message originating in Canada, to be paid by the sender. On railway and MT MorelP ■ Both inUse I and.Cost ICALUNIT 1 BAKING POWDER 2 —And it does ■ better work. Sim B ply follow your cus M tomary method of pre paration—add a little ■ less of Calumet than K when using ordinary ■ baking powder. Then B watch the result. «• B Light, fluffy, and even- ' ft ly raised—the baking "■a comes from the oven III moretempting, tastier, m more wholesome. H Calumet insures the 9B baking of an ■ your grocer ■ Received ■ Higheet H Awards LADIES PLAY EXCELLENT GOLF IN QUALIFYING ROUND AT COUNTRY CLUB TOURNEY Excellent golf marked the qualifying round of the ladies' tournament at the Country club yesterday. There was a field of 36 entries and much interest was displayed. The first matches will be played today. Following are the pairings for today: FIRST FLIGHT. Mrs. John B. Turner and Mrs. E. W. Earrett. Mrs. J. D. Kirkpatrick and Mrs. E. M. Kilby. Mrs. R. H. Thach and Mrs. f'. L. Yerkes. Miss Moser and Mrs. M. H. Murphv. SECOND FLIGHT. Mrs. George Watkins and Mrs. Dr. Cocke. ....... Mrs. Paul Chalifouz and Mrs. F. W. Blackford. Mrs. V. H. Hanson and Mrs. George B. Kelley. Miss Kirkpatrick and Mrs. Herbert Johnstone. THIRD FLIGHT. Mrs. W. F. Thornton and Mrs. Hun ter. Mrs. "W. D. Allen and Mrs. Patter son. Mrs. S. V. Fowlkes and Mrs. Moore. Mrs. E. M. Tutwiler, Sr., and Mrs. E M. Prince. FOURTH FLIGHT. Mrs. Robert Jemison, Jr., and Mrs. Harrison. Mrs. Borden Burr and Mrs. Kevins. Mrs. oscar Turner and Mrs. Murdock. Mrs. H. L Bad ham drew a bye. steamboat tickets sold in Canada to points in Canada, New Foundland and the United States, a tax of 6 cents on each ticket costing over $1 and not more than 16, and 6 cents for each additional |5 or fraction. For each sleeping car berth sold in Canada, 10 cents tax and for each parlor car seat tickets. 5 cents Upon other steam ship tickets taxes range from $3 to To. The following stamp taxes are ap plied from today: Two cents on each check, deposit receipts, bill o[ ex change, express order, postofftce order and bill of lading; upon each postal note a stamp tax of 1 cent. Each let ter or postcard mailed In Canada must carry a war tax stamp of 1 cent. Upon each package of proprietary or patent medicine and perfumery a stamp of 1 cent up to 10 cents value and 1 cent, for each additional 10 cents retail charge must be placed. Nonsparkling Wines are taxed 10 cents a quart; cham pagne and sparkling wines, 26 cents a pint. From the foregoing a revenue of $8,000,000 a year is expected. Mr. White announced there would be no income tax. He estimated that even with the new duties to be imposed the loss of revenue to the end of the pres ent fiscal year. March 31. would amount to $33,000,000. The total deficit on the year's operation was estimated at $60,000,000. The finance minister also estimated that the cash disbursement In the fiscal year beginning April 1, next, would total $300,000,000, while on tha pres ent basis the revenue would amount to but $130,000,000. The special war expenditures. Included in the total, would amount, he estimated, to $100, 000,000, all of which, he said, would be borrowed. "We shall be obliged to borrow heavily over the next 1 l months,” he said. GERMAN TRADE TO BE HARASSED MORE (Coatlaued from Pave Oae> government was sufficient to last many months and sugar prices now were approximately the same as in the United States notwithstanding the fact that the United States can show con siderable internal sugar suppl es as wel as close connections with Cuba. The government policy. Premier As quith said, had prevented the surplus of sugar in Germany being sold. Any change in the price of sugar in the next few weeks would be downward. Dealing with the future, Premier As quith said Argentine wheat soon would be available. Russia would facilitate In every way the export of wheat to the allies. There was reason to believe that after dune there would be suffi cient quantities of wheat available. I Regarding shipping, the prime minis ter said nine vessels of considerable size, now occupied by prisoners of war, .would- be released for aervioe and the adrhiralty would relinquish vessels In Its service whenever possible. The pro ceedings of the prize court, he added, would be accelerated. As to the shortage of transport la bor, Mr. Asquith said 12 per cent of the railroad employes was serving in the army, and that 6000 Liverpool dock workers had enlisted. No Maximum Prices "The government," said the premier, "has been invited to fix maximum prices—which the German government has done with such disastrous results —and to buy up all the available sup plies In Europe, but I don’t think steps of that kind would facilitate the de sired end. The government desires to do everything possible to guard the working classes against hardships. A great war like the present must, how ever, demand sacrifices, and the work ing classes are not the last to recognize and acknowledge this." A. Bonar Law. opposition leader, who followed Mr. Asquith, sahl lie thought the government might have done a little more than it had and that It should, especially when It knew Turkey would enter the war and that the Dar danelles would be closed, have bought up larger quantities of wheat. Fixing a maximum price, he said, would be impracticable because if it were fixed below the world’s price not a quarter of wheat would be sent to tills country. The government should also have acted earlier, Mr. Bonar Law said. In reducing the high cost of freights. It was com mon knowledge, lie said, that many ships taken by the admiralty often lay Idle for weeks and months. The government, Mr. Bonar Law said, has as much right to seize shipping or ganisations as it had to seize individ uals, but, he added, the time for that had not yet come. The opposition leader said there was a limit to the profits which should be made out of war. When that limit was reached he willingly would consider proposals to prevent it being exceeded. If the premier could convince dealers there would be a plentiful supply of wheat by June ho was sure that the price Immediately would fall. John R. Clynes. speaking for the labor party, said that the peace truce in indus try could not be continued unless some relief were given. The premier, he added, would have to give some more practical understanding than he had done as the workingmen could not live on promisee alone. Mr. Clynes moved an amendment that "in the opinion of the house the in crease In prices of the necessaries of life Is not justified by any economic conse quences of the war, but la largely cauaed by the holding up of stocks and by In adequate provision of transport facilities; and that, therefore, the government should prevent this unjustifiable Increase by em ploying shipping and railway facilities necessary to put the required supplies on the market, by fixing maximum prices erd by aoqulrtng control of the commodities that are, or may be, subjected to artificial costa." Mr. Clynes explained that the labor party would not divide the house on the amendment, but wanted another day to discuss the matter. EMPHATIC TERMS OF NOTES OF AMERICA CAUSE A SENSATION AMONG DIPLOMATS (CMtlsul from Page One) fellow attacks on merchant vessels with out first ascertaining the validity of the emblen flown by the veeeel. Although there was no explicit references In the note as to what would be the attitude of the United States toward the loss of American lives If a belligerent merchant man were sunk, It was made plain by officials that neutrals traveling on bel ligerent ships had a right to expect that enemy vessels would conform to interna tional practice of affording opportunity ■ to passengers and crew of all ratlonall <tt.es to be taken to a place, of safety be fore destroying a ship, as a prize or war. Considered Several Days Mie two notes had lieen under con sideration for several days. The admin istration's attitude was discussed at length by President Wilson with his ad ' sors and the communications were not given their finishing touches until late yesterday. At first, it was intended to confine the note to Germany merely to an Inquiry as to what steps would be taken to verify tlie character of ships fly ing neutral flags, pointing out the seri ous dangers which might ensue from mis takes in this connection. But when the German foreign office memorandum or ri-.ed. giving what seemed to be the ma ture deliberations of the German gov ernment on the subject, the Washington administration decided to issue Its warn ing immediately*. No Joint action with oilier neutral gov ernments lias been taken or is under con templation. There has been intimate dis cussion of the course of the American government with the ministers and am bassadors of neutral countries, but in line "'ith traditional American policy, no com ■ bined expression with other governments will be made. Both notes, it is believed, will open tlie subject of the use of neutral flags and submarine warfare on merchant ships to a long diplomatic correspondence, which may furnish the basis for International rules Oil tlie subject at conferences at the war's end. it is one of the subjects also which the Pan-American union will con sider in its investigation of the rights of neutrals as opposed to those of bel ligerents. Full Texts of Notes The full texts of tlie notes as made public at the state department tonight follow*: "February 10. 1915. "Tlie secretary lias Instructed American Ambassador Gerard at Berlin to present to tlie German government a note to the following effect: “ ‘The government of the United States having had Its attention directed to the proclamation of the German admlraltv! issued on tlie 4th of February that the waters surrounding Great Britain and Ire land. including the whole of the Kng lish channel, are to be considered as com prised within the seat of war; that all enemy* merchant vessels found in those waters after the 18th instant will he de stroyed. although it may not always be possible to save crews and passengers; and that neutral vessels expose them selves to danger within this zone of war because, in view* of the misuse of neutral flags said to have been ordered by tlie British government on the Hist of Jan uary, and of the contingencies of mari time warfare, it, may not be possible al ways to exempt neutral vessels from at tacks intended to strike enemy* ships, feels it to lie its duty to call the attention of the Imperial German government, with sincere respect and the most friendly sentiments, but very candidly and earn estly, to the very serious probabilities of the course of action apparently contem plated under that proclamation. The government of the United States views those possibilities with such grave, concern that It feels it to be its privi lege, and indeed, its duty in the circum stances, to request the imperial German government to consider, before action is taken, the critical situation in respect of the relation between this country and Germany which might arise wore the German naval forces, in carrying out the policy foreshadowed in the adrr'"Mty's proclamation to destroy any rr vessel of the United States or cr death of American citizens. Action Would Be Unprece# “ 'It is. of course, not necess mind the German government sole right of a belligerent in d neutral vessels on the high ser to visit and search, unless a proclaimed and effectively which this government doe stand to be proposed in this clare or exercise a tight < destroy any vessel enterln area of the high seas wit talnly determining its bel allty and the contraband cargo would be an act s in naval warfare that is reluctant to believe f government of Germany templates it as posslb' -1 that enemy ships are ’ improperly can create P" tlon that all ships trav pd area are subject to f an It is to determine ext that this govemmen lil! right of visit and s ®en recognized. " ‘This government °*®d the explanatory sta ! Imperial German go s£m® time with the proc Ger man admiralty an^ aslon to remind the lmf >vem ment very respect ivern ment of the Vni ’®n none of the critic ' tlon to which th mmetlt believes the govei n ot"®r neutral nations hr ** °P*n: that the govemir 1 jv? . has not consent iscea m any measures wl en **■"?*' by the other b 1 ,n t1’® present war, w _re"“*'n neutral trade, l taken In all sue’ . warrants It In ’ responsible In untoward efTe 1 *|'|P?J'’* which the acc ttonal law dc ‘d therefore. re» present insta ,t _ ® conscience at 1 principles the position not® Would Jy Act .. the c lerman ves sels of wai °!'h.thrnit.efl sumption t *h* ^nlted States wat *«d 'n faith and on }>,*h eeas an A 1‘v*® of Amsrlc 1 .rouid. J>e flcult for 1 °* the V"' ted States an.y .ot.?*r light that »‘“® vloi,V1®n of neutrr * •* w0,u‘d very hart mclla with the friendlv relations now so happily sub sisting' between the two governments. ‘‘‘If such a deplorable situation should arise, the imperial German gov ernment can readily appreciate that the government of the United .States would be constrained to hold the Im perial German government to a strict accountability for such acts of their naval authorities and to take any steps It might be necessary to take to safe guard American lives and property and to secure to American citizens the full enjoyment of their acknowledged rights on the high sea. "The government of the United Btates. in view of these considerations, which it urges with the greatest re speot and with the sincere purpose of making sure that no misunderstanding may arise and no circumstances occur that might even cloud the Intercourse of the two governments, expresses the confident hope and expectation that the Imperial German government can and will give assurance that American cit izens and their vessels will not bo mo lested by the naval forces of Gormany otherwise than by visit and search, though their vessels may be traversing the sea area delimited in the procla mation of the German admiralty. " ‘It is added for the Information of the Imperial government that repre rentatlons have been made to his Brl tanic majesty's government In respect to the unwarranted use of the Amer ican flag for the protection of British ships.’ ” Note to British Government •February 10, 1»16. “The Secretary of State has Instruct ed Ambassador Page at London to pre sent to the British government a note to the following effect^ ’’ ‘The department has been advised of the declaration of the German ad miralty on February 4 Indicating that the British government had on Janu ary 11 explicitly authorised the use of neutral flags on British merchant ve» aela presumably for the purpoae of avoiding recognition by German naval forces. The department's attention has also been directed to reports In the press that ths captain of Lusitania, acting upon orders or information re ceived from the British authorities, raised the American flag as hla vessel approached the British coasts In or der to esoape anticipated attacks by German submarines. Today's press re ports also contain an alleged official statement of the foreign office defend ing the use of the flag of a neutral country by a belligerent vessel lu or der to escape capture or attack by an enemy. " •Assuming that the foregoins; re ports are true, the government of the United States, reserving for future con sideration the legality and propriety of the deceptive use of the flag of a neu tral power in any case for the purpose of avoiding capture, desires very re spectfully to point out to his Britannic majesty’s government the serious con sequences which may result to Amer ican vepeels and American citizens if this practice 1b continued. Ih a Different Matter " 'Tlie occasional use of the flag of a neutral or an enemy under the stress of Immediate pursuit and to deceive an approaching enemy, which appears by the press reports to be represented as the precedent and Justification used to sup port this action, seems to this government a very different thing from an explicit sanction by a belligerent government for its merchant ships generally to fly the flag of a neutral power within certain portions of the high seas which are pre sumed to be frequented with hostile war ships. The formal declaration of such a policy of general misuse of a neutral's flag jeopardizes the vessels of the neutral visiting those waters in a peculiar degree by raising the presumption that they are of belligerent nationality regardless of the flag which they may carry. " 'In view of the announced purpose of the German admiralty to engage in active naval operations In certain delimited sea areas adjacent to the coasts of Great Brit ain and Ireland, the government of tho United States would view with anxious solicitude any general uhe of the flag of tho United Btates by British vessels trav ersing those waters. A policy such as the one which his majesty's government la said to Intend to adopt, would, if the declaration of the German admiralty be put In force, it seems clear, afford no protecton to British vessels, while It would be a serious and constant menace to the lives and vessels of American citizens. “ ‘The government of the United States, therefore, trusts that his majesty's government win do all in their power to restrain vessels of British nationality from the deceptive use of the flag of the United States In the sea area defined In the German declaration, since such practice would greatly endanger the vessels of a friendly power navigating those waters and would even seem to Impose upon the government of Great Britain a measure of responsibility for the loss of American lives and vesaels In case of an attack by a German naval force. “ 'You will Impress upon his majesty's government th<t“'grave concern which this government feels In the circumstances In regard to the safety of American vessels and lives In the war zones declared by the German admiralty. '' 'You may add that this government Is making earnest representation to the Ger man government In regard to the danger of American vessals and citizens If the declaration of the German admiralty Is put Into effect.' ” Quarantine Raised Chattanooga, February 11—(Special.) The smallpox quarantine maintained against Chattanooga for the paet few weeke by Colllnevllle, Ala., waa raised today. An lnventlgatlon of conditions here convinced the authorities that the quarantine was groundless. This Ad and 15c returned to 215V2 18th street, will pay for one half cabinet photo of any baby. T * Terry ' * .... . for the best boy in the world—Yours $3.90 for $ 6.50 Suits and Coats $4.90 for $ 7.50 Suits, and Coats $5.90 for $ 8.50 Suits and Coats $6.90 for $10.00 Suits and Coats $7.90 for $12.50 Suits and Coats An all-embracing sale, Madame, that includes every thing, excludes nothing. It means wonderful choice from a wonderful line of clothes. Quite properly we could call many of the suits Spring Suits, because they are light enough in weight for then. You may choose from mixtures, also Blue Serges and you have our word ^ for it that prices are down to rock bottom now. A Stir in Boys’ Shoes $1.75 Shoes $1.30 $2.00 Shoes $1.50 $2.50 Shoes $1.70 $3.00 Shoes $2.30 A new suit is not really complete without new shoes, so look at these when you’re in. Black or tan leathers in the wanted styles. New Prices on Trousers, Sweaters, Underwear I 50c Trousers .35c 75c Trousers .55c $1.00 Trousers.75c $1.50 Trousers .$1.15 $1.00 Sweaters.75c $1.50 Sweaters.$1.15 $2.00 Sweaters .$1.35 Jerseys included 50c Underwear _..35c 75c Underwear .55c S1.00 Underwear.75c Union Suits included 50c Shirts.35o 75c Shirts . .. 55c $1.00 Shirts .75c $1.50 Shirts.$1.15 Spring Wash Suits Arrivingi—and they're fine MANY HEAR TAFT ON MEJOCIM Declares That War Between Canada and This Coun try Impossible TorfJnto, February 11.—The largest galh crInrt- In the history of the Canadian club •« William Howard Taft's address on nroe doctrine today. Introducing eslle Wilson, the club's president, vlodged Canada's debt to the Mon actrine, which he said, had slinpli matters for his country on more one occasion. ar between Canada and the United .es was impossible, Mr. Taft declared, alluded to the fact that the Geneva ivention had awarded $16,000,000 to be .Id to the United States and said: ‘ You idn’t like It; England didn’t like it: but ou paid it like good sports.” Similarly the United States, he said, did not like to pay the $5,000,000 she was obliged to pay for the fisheries arbitra tion. But she paid It. Mr. Taft said he supported President Wilson's policy toward the countries of Europe now at war. "You know Presi dent Wilson’s policy. I'm loyal to the President and behind him in that policy. You would not think much of me If 1 wasn't,” he said. NEW YORK FILLED WITH RUMORS ABOUT BASEBALL Vrur Vnrk, Febr’mrv 11 - New York to day was filled with rumor* and counter rumors bearing: on the baseball situation. I Harry F. Sinclair of Oklahoma and I Patrick T. Powers, owners of the Kansas City Federal franchise, were in Bronx borough all afternoon looking over ground offered to them by a real estate company should they decide to move the club to this city. Baseball officials indicated that they had bfeen informed that Sinclair was strongly in favor of placing the club In New York Instead of taking it to Newark as had been proposed. The dispute between the New York National league club and the Interna tioi)«l league mi the nrnnnsiHnn tn move the Jersey City team to the Bronx ap parently has stirred up considerable bad feeling. President Harrow of the Inter nationals will meet President Hemp stead of the Giants again tomorrow, when Barrow will make another attempt to win Hempstead over to his plan. Har row said today that, the International league men were bitter toward the Na tional league In its present stand. Harrow today emphatically denied that that the International league would go over to the Federals. “I would rather go out of business,” he said, “but, of course, 1 speak for myself, and cannot talk for my club owners.” There was a report that several International league men hail written to R. H. Ward of the Brooklyn Federals asking for alliance. GIVES INJUNCTION AGAINST SHERIFF John F. McDowell Seeks to Prevent Forfeitures, Claiming He Did Not Sign Bonds 9 Sheriff Thomas .1, Batson lias been en joined by Judge C. B. Smith of the circuit court from making levies to collect cer tain executions in forfeited bond cases. The injunction was granted on the pe tition of John F\ McDowell against whom the executions are directed, who claims that he did not sign the said bonds or authorise any other person to sign his name to them. The Injunction is tempo rary, and it Js understood that Solicitor Hugo D. Black will make answer and oppose the injunction being made perma nent. To Have Fur Fair Berlin, February 11.—(By wireless to London, 6:30 p. m.)—The Association of Lelpslc Fur Traders will hold Its an nual fur fair Raster. Tho Association of German Furriers will hold Its annual ex hibitions at I^lpalz at the same time. ' ' . ' | "■> :’y..i; i WII11FAVF TRACK' Greatest Middle Distance Runner Ever Developed Announces Retirement Now York, February 11. Melvin \V Sheppard, probably the rich test, middle distance runner ever developed in Amer ica and perhaps in the world, announced his retirement from competition as the result of injuries sustained In the New York Athletic club games .it Madison Square Garden lust night. Sheppard whs hurt while competing tn n 300-yard event. He crashed into a hoard fence, tearing his right arm and cutting his legs. Sheppard retired after nearly 13 years ol competition. He made n wonderful record at the London Olympic games In 1908, scoring more points than any other individual. He holds eight world’s rec ords and has won more than tiOO medals and scores of national and sectional cham pionships. Sheppard ran his first race at Phlla delphla In 1902, and later he ran for Brown preparatory in Philadelphia, creating i furore in scholastic circles. He came to N**w York In 1900 and joined the 'Irish American Athletic association with which organization ho did his greatest work J'4i.st year he became a member of the Mill rose Athletic club and recently joined the Seventy-first regiment. ... I . No Interference With Neutrals T ondon, February 11.—(11:10 p. m.i A Copehagen dispatch to the Exchange Tele graph says: “The Hamburger Zeitung, in an officially Inspired article, says the Ger man admiralty has Issued orders that neu tral ships shall not he interfered with If they are not suspected of carrying contra band. but that every British ship, whether a war vessel or a merchantman, will he sunk."