Aveusr 25, 1919.] 
the number of entries, the remarkable variety of 
cen eh shown an the саа of the animals, 
this part 
is the interest i icular phase 
Pot Mina life. 
The larger vegetable class was for a collection 
on a space 6 feet, by 4 feet, the winner, Mr. D. 
Poorz, Southend, setting up over ishes 
about two dozen varieties. M roduce 
excellent. is зии r also excelled і 
the championship class for ШЫ tors of more 
que mm 
re- 
ency, e 
dishes of Potatos, porcus en tul rs to a dish, 
he varieties bei rran Chief, ef - 
. press and Eclipse. Mr. Scraces also excelled in 
the class for four dishes of Potatos, — two 
kidney and und varieties, and a he 
single dish class, where a particularly Sood ten 
E of d othian Early left no room for 
doubt as to his position. 
In th á adios ee. for four kinds of vege- 
—. tables the exhibitor, Mrs. G. M. 
А туем, p enc led, 
уа 
a large Gold Meds! ee 
а ma nt exhibit Magis flowers and 
its. The last named were chi a Melons, such 
as Emerald Gem, Hero ot Tuckin , Sup erla tive, 
Jubilee Ki G G 
ul and King George. 1 oes: EORGE 
B AND Co. were awarded a Silver-gilt 
M exhibit Apples, Pears and 
—. Plums, the last-named including some fine ex- 
. amples of Oullin's Golden Gage. Messrs. Arr- 
woop BROTHERS gained a like award for Carna- 
tions and Pinks. Mr. VINCENT basal for th 
1 Боза. ч riculture, showed some 150 ci- 
mens ttled кше апа олы in excellent 
warded a Gold Medal. Mr. 
E anion; and was 
н K 
rapes 
testifying to the skill of the cultivator. 
TRADE NOTES. 
INCOME Nass = SUPER Т. 
Two in ns have rec a end 
given ^a Mr. don ustice Rowlat in actions bro 
by the mai ap nd Revenue tore 
In both 
d 
2 
ВЕ 
ention il 
an 
but, instead à considerable n 
. ott by d i dend, the Com- 
_ pany adopi vhat ingenious method 
of p à reso. to the effect that a bonus 
should be paid at the rate of 334 per cent. free 
of Income Tax, which was to be satisfied b: Ls 
distributi of un-issued preference 5 
. credited as fully paid. will be seen therefore 
= the bonus was p: es and m 
The Commissioners of Inland Umen not un- 
| naturally забавы that, as these bonus shares 
represented 
me by a certain d however асова E that these 
. bonus shares were uan © an augmentation of 
his capital hold d EX 
E tr 
uper 
The before the Commissioners for 
Special under the Income Tax Acts in 
_ the first instance, they the 
der was right in his e- 
peon the C appealed to the High Court, 
but the Judge the same view of the matter 
* and 4 the appeal. 
-  .In the second of the two cas to 
. above the facts were practically the same as in 
p" first case, except that claim "was for 
4 Tax instead of for Super Tax. Неге 
i 
THE GARDENERS 
yo white . 
je 
CHRONICLE. 
111 
again the learned ine considered 
Crown had no claim and ‘held that Res dons 
shar instead of cash 
aroused considerable in- 
ig a door by 
panies uite legally 
pore Income Tax or бе Tai in respect 
Proite made during recent years. If 
the ae ae stand the loss to the Treasury will 
in all си ые very great, and it is 
до La gea i Crown has given 
ce of бес toa Higher Court. The ultimate 
uk will doubtless be watched with great in- 
bee by all limited бро. and the 
h aff thereby. 
Te should perhaps he added that the Com- 
panies which were concerned in the Pied re- 
ferred to were empowered by din r Arti aom hs 
Adan: d pr their ca AS 
of new shar to pay porre ether 
wholly i partly ty the рен of specific 
fede in particular by paid up shares of the 
age contention of the Crown was that, as the 
shares had been allotted as fully paid, hes pon 
no payment was in fac iion ride 
b шее to whom tl e a e m 
be assumed that the real effect of the transaction 
was дире а үз that the shareholders hag received 
the bonus анн. A cash and had then handed 
back the m е Company in e heen of 
h t Mr. Justice Rowlatt 
however, а to assent to this 
roposition. 
He pointed out that if the бош. h 
j: d had then divided them 
as ime. " of ting the machinery of 
declaring a bonus and allotting shares in payment 
of the bonus, the case the C would к 
ve been argu: In his opinion the fact w: 
d the reholder "was oe ran bonus in the 
of and not in dividends. It was 
ud income, To capital, and = * ooa 
not to be assessed to Income т бире 
Bhd aie = ЕБ Бш. nido 
ose who 
sida ery 
adopted in these two o instances would perhap t me 
H 
M. 
Ох Wednesday, the 13th inst., the directors 
and employees of Messrs. Sutton and Sons, 
Readi Cintra ро tion 
е ed in Ње 
e back 
ntries yea 
those j in former years, yet it w 
ing show. Peas, Sutton’s V.C. 
наз of specially 
exhi 
n insect 
arge queue anes NN the ME 
кыл» tent pene zm thei rn to view the 
great number. of most rra ni, ония сла 
с. by members at the dif- 
At 5 о : and Mrs. Arthur Sutton 
entertained over 950 of the staff and their 
do ч at vie w a large marquee. Whilst the 
was in gress M с Бено іп ап 
хек сй блг formally w comed k those 
who have served, and voiced ho general feelings 
of gratitude. By үшин n silence, the com- 
° 
penr paid hea: — tribute to the memories 
"E: ates u^ 
of Ы 
special reasons, © chiefly of age, Mei at hom 
and kept things going. At the close of red 
address, Mr. Arthur Sutton was heartily 
cheered, and Mr. Leonard Sutton also met with 
a reception. 
Sir John Cockburn, K.C.M.G., саю. бано 
Minister of South Australia, who had ex- 
prey i M Kent, m apoa oi “Divine Sidi На 
Зо nt refer 
to the great meed of gratitude owing those who 
have returned from топік) our battles, and 
CROPS AND STOCK ON THE HOME 
FARM. 
RYE 
Apart from its value as food for sheep in 
E 
Vetches are 
псе and spreading 5 cwt. o superphosphate 
т ка evenly over the surface before sowing 
se 
VETC 
о the sheep farmer, both winter ied ‘ane 
луун are indispensable as (food 
and in are scarce. 
be lost i in батни p ths Да thin: intended for 
seed ; ge bom the base of the plant 
are ‘ib 
reo ae 
HE 
8; 
"n 
RUE ed prong. 
ry after iic d until the seed 
juae Spir un once è turnin will suffice, Чай in 
2 necessary to 
though it doula MA 
forgotten that the more often it is turned 
e greater is the risk of losing see 
e seed is oughly hard, ис. 4 Beige the 
it rick, 
embering that if the bulk is рп together 
Shen at all damp mildew may attack the seed. 
Tue FARMING OUTLOOK 
I hav i a у ection of farms 
petitions act as a stimulus o improved m net! 
of farming and M be otherwise than a step 
in the right direction. 
farms spes for the honour of holding & 
cup —— are sa Bag. mma gc weeds, therefore 
the absence of sucn drawback: g arming 
parse what the prospect is, 
obvious that many farmers will be 
plight Бе ourselves. 
To eep farmer — the outlook is 
very , and made worse by the lack of a 
statement of the ime Mural policy of the 
armers == ly waiting 
to know what crops and purchases are to be 
controlled. and what they are to be: encouraged 
