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z I ACCOUNTANTS L. E. Clark F.I.A. PUBLIC ACCOUNTANT 545.3% YONGE STREET BA. 5-4701 'James G. Keogh CHARTERED ACCOUNTANT 15 YONGE ST. NORTH (Lowrie Building) RICHMOND HILL AV. 5-1845 Res. TU. 4-5770 Philip Swan I CHARTERED ACCOUNTANT‘ TU. {-4961 EM. 3-1329 Suite 106, 77 York st. Toronto LEONARD R. ROSENBERG 3 Com, emarsaac accouunm Bank of Nova Scotia Building Aurora Telephone Aurora PA 7-9451 m Building Trades G. Chassie BUILDER CONTRACTOR Homes or General Repairs TU. 4-2933 Richmond Hill Wm. Clubine PLASTERING CONTRACTOR KING â€" PHONE TE. 3-5295 â€"- ’ Dahl & Son Construction COMPLETE ALTERATIONS CEMENT & STONE WORK PLASTERING & CARPENTRY Terms Can Be Arranged FREE ESTIMATES TU. 4-1215 Deciantis-Rice GENERAL CONTRACTORS Building Repairs 5r. Alterations Drain and Concrete Work TU. 4-1483 a: CHIROPRACTIC - Arthur G. Broad 0.6. 21 Bedford Park Ave. Richmond Hill TUrner 44251 By Appointment H. D. Melsness, D.C. x-RAY cor. Windhurst Gate 8-: Bayview (1 block south Bayvlew Plaza) Phone TU. 4-1075 By Appointment 22.2 DENTAL Dr. W. J. Mason DENTIST 55A YONGE ST. SOUTH TUrner 4-1511 Richmond Hill Dr. W. R. Bedford Dr. J. M. Wachna DENTISTS 15 Yonge St. North Richmond Hill TU. 4-4601 Dr. P. R. M acf arlane] DENTIST Gas Extractions I so Yonge St. North I TU. (-1177 Richmond Hill Dr. J. Perdicaris I Shorter Printing ITU- MEDICAL-DENTAL CENTRE BAYVIEW PLAZA BEVERLEY ACRES PHONE OFFICE TU. (-3571 TU. 4-1701 PRICE to your SATISFACTION l l Invoices. Letterheads, Business Telephone 884-74511 DENTAL (Continued) Dr. John Simpson DENTIST 7725 YONGE STREET AV. 5-4442 Thornhill, Ont. Dr. J. M. Dryer DENTIST Open Evenings Gas Extractions 78 YONGE ST. S. RICHMOND HILL TUrner 4-1462 FLOWERS LYNETT HELEN SIMPSON Helen Simpson Flowers METRO WIDE DELIVERY Member - Florists' Telegraph Delivery Association 2518 YONGE ST. (at St. Clements) TORONTO 12, ONT. Ph. HU. 5-1145 ENGINEERING 8. ELECTRICAL SPECIAL MACHINERY GENERAL REPAIRS Leno’s Machine Shop 73 CENTRE ST. EAST RICHMOND HILL AV. 5-1974 STEAMFI'I‘TING WELDING Gardens, Lawns, Seeds, Paving Elgin Mills Loam & Sod Co. Ltd. COMPLETE GARDEN, LAWNS, & FLOWER BED. LOAMS, TOP SOIL, SOD & MANURE AV. 5 - ISI4 m GARAGES Richvale Auto Body Body & Fender Repairs Complete Refinishing If you haven’t heard of our re- putation, enquire from your friends All work ruarsnteed 144 Spruce Ave. Stop 22A Yonge St. Richvale for appointment, ph. AV. 5-3631 General Business Langdon's Coach Lines Ltd. Coaches for all Occasions FOR INFORMATION Telephone TE. 3-5351 H ineman & M cIsaac SODDING, SEEDING ROTOTILLIN G LOAM SUPPLY TU. 4-7295 SAND and GRAVEL Crushed Stone Loam and Fill e E. CHARITY Richmond Hill PRINTING at the RIGHT i (Offset and Letterpress) Cards, Tickets, Wedding Stationery, Memo Pads. etc. 51 Palmer Ave. RICHMOND HILL Richmond Hill Res. TU. 4-7'002 Bus. EM. 4-8611 113 King St. I Hair Styling & , Belly Salons CONTINENTAL Beauty Salon 76 YONGE ST. S. RICHMOND HILL “Internationally Experienced” In all phases of Beauty Culture HANS & EDITH TU. 4-7228 Sellwood Salon Formerly Bloor & Yonge Sts. Individual Attention Air Conditioned Dryers 80 Yonge St. South Richmond Hill TU. 4-2321 Maple Plaza AL. 7-2590 Humane Services ' CATS PAINLESSLY DESTROYED by approved S.P.C.A. Method __ gt _ NATURAL SCIENCE SERVICE Yonge Street, Oak Ridges PR. 3-5071 Receiving Hours: 8 am. - 6 pm. or otherwise by appointment â€" NO CHARGE â€" TROYER INSURANCE Roy V. Bick Complete Insurance Service 24 Adelaide St. W. Toronto EM. 3-0311 25 Grandview Ave. Thornhill AVenue 5-1379 Ernie Brock Son LTD Kirby Brock Maple, Ont. COMPLETE INSURANCE SERVICE Bus. ALplne 7-2621 Res. ALpine 7-1224 Corner Agency Limited Insurance â€" Mortgages Fire, Auto, Liability Motor Vehicle Finance Service TELEPHONE PA. 7-9488-9 Bank of Nova Scotia Bldg.. Aurora, Ontario Herrington Insurance Agency A. Burnett General Insurance Suite 2, Lowrie Building 15 Yonge Street N. TUrner 4-1551 C. J. Neil O’Reilly 103 Pemberton Rd. Insurance Car Financing I Pay For Ashes & Crasnes Roy A. Phillips Bus. AV. 5-3630 Res. TU. 4-3985 GENERAL INSURANCE For All Your Insurance Needs Savage Insurance Services GENERAL INSURANCE IFire. Rutomobile, Plate Glass.l Automobile Financing. etc. Office 15 Yonge St. N. Residence 73 Leisure Lane Richmond Hill 4-1219 John S. Walkingtonl GENERAL INSURANCE FIRE - AUTO - LIABILITY King City TE. 3-5283 PROFESSIONAL AND BUSINESS DIRECTORY -‘m------‘.---- ‘1'- .1---0.0.----- --I>-o-o.u.: ODD-O“- _‘ Floyd E. Corner, Hair Styling Permanent Waving IDr. Cameron Cowan Richmond HIIIVDI'. Jas. IIICKLIUIOIII STOP 22‘ YONGE STREET I__lE_GIL_ MERIEN Dr. H. Socol (By Appointment) Q.C. . I IBARRISTER. SOLICITOR AND I NOTARY PUBLIC The Bank of Nova Scotia Building AURORA. ONTARIO Telephones Office: PA. 7-9488-9 Res.: PA. 7-5046 Donald M. Findlay Q.C. Barrister. Solicitor. Notary King City. Ph. TE. 3-5451 Phone TUrner 4-3962 I Richmond Hill. Ont. BY APPOINTMENT Northern Building Office: TUrner 4-3121 If no answer call PRospect 3-5327 Dr. John B. Wynne ‘ Dr. Allen J Smith By Appointment 50 Yonge St. N. Richmond Hill TUrner 4-1154 Gariepu and Mann Barristers and Solicitors 6197 YONGE STREET WILLOWDALE. ONTARIO By Appointment 363 Markham Rd. RICHMOND HILL TU. 4-1008 (1 Block west of Bayview) MUSICAL Marguerite Boyle Elocution, Public Speaking Platform Deportment Dramatic Art "HOMEWOOD HALL" Thornhill Lawlor & LeClaire BARRISTERS-SOLICITORS 15 Yonge Street N. Richmond Hill, Ontario TU. 4-7191 17 Queen Street E.. Suite 544‘ Toronto 1. Ontario EMipire 6-2362 ‘ ’7 Newman, Q.C. BARRISTER 8: SOLICITOR Suite 2. Lowrie Building 15 Yonge St. N., Richmond Hill Every Thursday Afternoon TUrner 4-1551 Toronto Office - 18 Toronto St. Phone EM. 3-5877 Piano Accordion MUNDINGER SCHOOL OF MUSIC BRANCH Mrs. H. NICHOLLS 192 WELDRICK ROAD STOP 23B, YONGE ST. D’Alton McLaughlin Stuart Parker, 0.0. RICHMOND HILL 7 Dufferin St. AV. 5-1477 TU. 4-1543 Plaxton, Deane & Drew Barrister, Solicitor, etc. RICHMOND HILL THORNHILL Richmond Hill Office 15 Yonge Street N. Available for instrustion in PIANO and SINGING in Richmond Hill 1961 Successful Candidates Gr. 8 Wendy Ashkanese-lst -Ist Class Honours; Croft - Pass Gr. 6 Maureen Hay-Honours George AV' 5'51“ Gr. 3 Gerry Peirce- Honours Thornhill Office P l . . Avl 5.1197 hone morn ngs Hu 5 2591 or Leave message at TU. 4-3523 J. Rabinowitch, B.A. BARRISTER, SOLICITOR, NOTARY PUBLIC 65 Yonge St. S. Richmond Hill TU. 4-5829 Richmond Theatre Block Res. TU. 4-2117 OPTOMETRY F. L. Lowrie, R.0. Eyes Examined Glasses Fitted Optical Repairs NOW AT 3242 YONGE ST. In North Toronto Opposite Park Theatre 9 am. to 6 pm. including Sat. HU. 8-8949 Evenings by appointment Stiver, Vale, Peppiatt, Errington BARRISTERS, SOLICITORS. NOTARIES K. M. R. Stiver, Q.C. Joseph Vale, Q.C. J. M. Peppiatt, B.A. William Errington, B. Com. 195A MAIN ST. J. C. H orvat,B.A., 0.D. OPTOMETRIST .. * EYES EXAMINED " PRESCRIPTIONS FILLED * CONTACT LENSES * OPTICAL REPAIRS Hours 9:15 - 5:30 daily Closed Saturday Ph. :TW. 5-4571. Newmarket.‘ Evenings By Appointment _â€"__â€"___ ROOM 205 LOWRIE BUILDING 15 YONGE ST. N. Norman A. Todd, RICHMOND HILL B A TU. 4-4641 Barrister, Solicitor 8: Notary . Public A. W. Kirchen, R.0. 15 YONGE ST. NORTH Eyes Examined - Glasses Fitted Richmond mu. Ontario Prescriptions Filled a; Repairs Office TUrner 4-1780 YONGE ST- NORTH Residence TUrner 4-1863 one TUrner 4.3962 By Appointment 9.30 - 5.30 Weekdays Wednesday & Saturday Afternoons by appointment James H. Timmins Open Friday Nights Barrister. Solicitor. Notary Public THORNHILL AVenue 5-3165 I I i RADIO & TV: Repairs to: RADIO â€" Ill-Fl 'I'V Richvale . Electronics MEDICAL Dr. J. P. Wilson ‘ Tu, 4.1552 ‘ - -10-0- Medical Centre Bayvlew PlazaMm George Carrington) who Office and Residence TU. 4-4040‘ Dr. D. A. McBurney‘ 31 Yonge St. N.. Richmond Hill Dr. J as. R. Langstaff BA. 5-8806 M Kennfigi glscégriepy Dr. Victor Zuck w. E. Ne“ Mm Dr. D. F. McGregor TU. 4-4618 F.T.C.M., L.M.W.U., F.R.C.C.O. Class Honours; Marilyn Pike ‘Telephone 147 Yonge St. N] Office TL'. 4-1432 THE LIBERAL, Richmond Hill, Ontario, Thursday, August 24, 1961 I I Correspondent i Mrs. Chas. Milstr Gormley 5421 Stuck With What is the new Frost Gov- nment sales tax? The sales tax is imposed upon the final purchaser of goods and com- modities. The term used in‘ the Act to describe goods and‘ commodities is "tangible per-, _ sonal property". Goods and. Mere married a 0091’“? 0‘ ‘Yeelts' commodities include anything ‘ago. Mr. 8: Mrs. Sider made in that can be lined or removed‘ Fenemn Falls from one place to another but . Mr. and MFS- Dalton Moses the are also defln d to includ ‘and Carol spent the weekâ€"end teleihone service: e with their “"019 Mr- FrEd Terry What is the sales tax rate? 0f Par” Sound' The sales tax is three . _ per cent Mra “gldbggrs'silgt’; ,Aosrh £3?“ computed on the price charged come y ‘ for the goods. The tax should aanrLaIHanréasC.wigklwucox be calculated sellarately on and family arrived home Fridayteverfi Purfilase and be Com- night after spending four weeks Pute ‘0 t 9 neaFESt cent- In with relatives in Nova Scotia. the calculation every fraction Friends were pleased .Lo year-“10f less than one-half cent should Mr. Joseph Heise is able to be “Pt be count“ and every free- home from hospital on Wednes- “on Of One-half cent or more day. should be counted as one cent. Miss Donna Baker is holiday. Where. on the same occcasion ing with her aunt, Mrs. Spence 01' as part of one transaction. of Stouffville. several items of goods are pur- Misses Jean Brilllnger and chased. the total of the pur- Marjorie Heise spent a week’s‘chase must be deemed to be one holiday in Pennsylvania. purchase, and the tax shOuld be Mr. and Mrs. J. C. McKeradI-ylcalculated on such total. are spending two weeks holi ayst at a cottage near Pefferlaw. IEXPmPIIO“! Mr. and Mrs. Geo. Phippen Are all sales of goods tax- and children of Scarboro andfiblfl NO- There are three Mrs. H. Honsberger of Vine- ""110? groups of sales that are land renewed acquaintances “0t taxable- These are: here Sunday morning at church} Sale-S 0f SOOdS to another Other recent visitors of Mr.‘VeIId01' Wha executes a “Pur- and Mrs. French were Mr. Ralph Chase Exemption Certificate". Baker of Gowanstown, Rev. Wm. Sales of goods to be delivered Vanderbent. Bishop and Mrs. by the vendor to points out- Alvin Winger, Mrs. Bossert of‘side Ontario for use outside Buffalo. Mrs, Reigle, Mrs.‘0ntario. Church and Miss Schaffer of Sales of goods which are spe. Ridgeway. Icifically exempt from tax under Mrs. Ron Elliott and Doug. the Act. Mrs. Goodman and girls, Mr. Does the sales tax depart- and Mrs. Allan Doner and Dalenment require the vendor to and Rev. C. E. Hunkmg and provide the purchaser with a Ella Mae have returned after receipt showing that tax has spending several days at theheen paid? No, but should the United Missionary Camp Meet' purchaser require a receipt, the ing at Stayner. A large n-umberjvendor must give him one. from our commumty attended If the vendor desires I“, ah. camp 0“ sunday- sorb the sales tax rather than MI" and Mrs- Gerald Hoocu‘iylcollect it separately from the and family are holidaying at customer, may he do so? No‘ it Cameron Lake near Fenelonis prwided that every vendor Falls. , . shall state and charge the tax M158 DON’th DOUSt 0f Kitch' to be collected on each taxable ener is holidaying at her home sale separately from the sale here. . Mr. M . A. Hollan are price "I my record .he .mak.5'5’ spendiggdthrg‘: weeks» hoifdays and on any receipt, bill, Invmce at Lakefield. ,or other document he keeps or meiissues. A vendor may not ad- The Sewing Circle of . . U.M. church met on Wednesday vemse °r .p°5t °r othemlse quote a price “tax included” at the home of Miss Ruth Hoo- . . _ ver. Without spec1fying separately the amount of the tax. lSocials Congratulations to Mr. and Mrs. Ken McQuarrie (Cherry 9,. {Gray} who were married Satur- Iday afternoon in Mt. Pisgah IUnited Church. Belated congratulations to Mr. and Mrs. Harold Sider (nee Gormlev NewsFinaI Purchaser Gets charge tax? .Act, must pay tax to their sup- Mrs. J. B. L. Stiver spent a week‘s holiday at Hall’s Lake. A vendor is not required to New Levy ‘ indicate in his advertisements or in a quotation of price with respect to the sales of goods; that the tax will be added to the price. but if a vendor quotes a price for an article without reference to the tax. the price he quotes is that to which he- must add and collect the tax. Not Vendors Will professional people Persons such as physicians. lawyers, architects. accountants. engineers, etc., who exercise a profession or trade and provide only services and thus are not vendors under the pliers of all purchases of tan- gible personal property which they purchase for use in the pursuit of their professions. How much tax will I pay on means? Tax applies to all meals in excess of $1.50. The criterion for escertainlng liability is the size of each check. If several persons eat together and the en- tire charge is on one check and exceeds $1.50 the charge is tax- able even though any of the meals ordered by one or other of the persons in the group is under $1.50. If separate checks are issued tax applies only to those in excess of $1.50 even if one person pays all of the checks. Credit Purchases , I Will tax be charged on the‘ basis of the sum of the price of. merchandise plus a finance charge in the case of credit pur-‘ chasing? The fair value of tan-1 gible personal property sold does not include finance char- ges on conditional sale contracts or other con-tracts providing for deferred payments of the sale price if the amount of such fin- ance charges, carrying charges or interest in addition to the usual or established cash sell- ing price. and if such an am- ount is segregated on the In- voice or bill of sale, or, is billed separately to the customer. Unless these conditions are met, such charges shall be deemed to be part of the fair value for the purpose of com- puting tax. AURORA: Council has re- fused to let the town's dog- catcher use a “tranquilizer” gun which, by an injection, would quieten strays so that they could be picked up. “Let’s give the dogs a bit of a chance," said a councillor. Mr. and Mrs. Keith Hoover of Millikan had dinner on Monday with Miss Ruth Hoover, Mr. and Mrs. Hoover spent a very pleas- ant holiday in Barbados. Mrs. Olive Williams spent a week’s holidays at Creemore. Mrs. Bruce Davidson, near Stouffville, entertained on Tues- day in houour of Mrs. J. B. L. Stiver’s birthday. Rev. Ronald Lofthouse of Pennsylvania will be the guest speaker at 11 am. and 7.30 p.m. on Sunday. August 20, at Heise Hill Church. Church News . . 'Ilhe Klaus Indian family, of USA. provided a musical ev- ening on Tuesday at the United Missionary Church. All church services and Sun- day School were lifted on Sun- day, Aug. 13. as it was the last Sunday of Camp Meeting at Stayner. Mr. and Mrs. Ern Climenhage of Fort Erie spent the week-end with Mr. and Mrs. Geo. French. Mrs. Mary Cole of Toronto is holidaying with Mrs. Beulah Jones. Nursery School Richmond Nursery School 34 ELIZABETH ST. S. RICHMOND HILL Mrs. Marion Latimer PRospect 3-5895 TUrner 4-3115 Transportation Arranged SURVEYORS John C. Moore SURVEYORS NEWMARKET Office - 448 Botsford Street, TW. 5-4903 Evenings Phone Mr. Tomlinson PR. 3-5202 Yates & Yates Ontario Land Surveyors 105 Willowdale Ave., Willowdale 0nt., BA. 5-3031 Res. George T. Yates. O.L.S. 53 Bedford Park Avenue Richmond Hill. TU. 4-2941 VETERINARY Dr. W. Allan Ripley VETERINARY SURGEON Richmond Hill KINGSDALE ANIMAL HOSPITAL DR. CARL HEDER 4 Church St. S. AV. Ricmond m“ PETER R. SMITH Office Hours A t By Appointment . n enng TU. 4.4471 installation 1 I TEMPLE 3-5401 ‘ 240 KING ST. I 15 Jâ€" DEPT. OF HEALTH TWP. OF NORTH YORK Stop Children from eating dirt, plaster. paint, hair or cray- ons. The eating of dirt can cause liver damage: paint and plastering containing lead paint can cause lead poisoning which can result in brain damage and men- tal retardation in children under four years of age. Dyes, in certain crayons. and hair can also cause health problems. Should your child have eaten any of the above consult your Physician with- out delay. CARL E. HILL, M.D., M.D.H. Electric-TV fir APPLIANCE REPAIRS {fir RADIO. TV & AERIALS sales. repairs. TV for rent ,2. ELECTRIC WIRING if you want it wired up or connected â€" call us {if OIL BURNER SERVICE parts on hand firREPAlRS & SERVICE washers. dryers. stoves all makes {3 REFRIGERATION REPAIRS Open Daily 8 a.m. to 9 pm. 53 YONGE ST. N. "III. 4 - 3211 clan-tâ€"