by Kenneth McDonald The Communist Manifesto of 1848 contained a 10-point program for subverting cap- italist economies and dest- roying private property. Sec- ond on the list: A heavy progressive or graduated income tax. Don’t look now, but we’ve got it. And it’s working as foretold by Marx and Engels. Like death, taxes are inevitable. But the method of taxation is subject to change. We may think that because former Finance Minister Edgar Benson’s ‘‘reforms’’ . are only five years old it’s too soon to change them. On the contrary, it’s almost too late! We’ve become so accus- tomed, though not: recon- ciled, to taxes that we're concerned less with changing the system that with finding ways to beat it. A great army of accountants and lawyers is - deployed to help business- men make the most of tax ‘“‘incentives’’” ‘and special allowances. There is no such - thing as a tax incentive. Each and every tax is a disincen- tive. There are only forms of . relief from tax disincentives. In a profit-oriented econ- omy the emphasis should be on cutting costs. But when. profits are taxes at 50 per cent, the inclination is to spend more, because busi- ness costs ‘‘are only 50-cent dollars.”’ Our whole economy is no longer profit-oriented but tax-oriented. . page 12, September 1, -1976 - North Shore News -Tax cosis, not profits A ‘positive, alternative approach is proposed in a private research study by JRF Financial Consultants Ltd. of Ottawa (John R. Ferguson is also a director of © the Canadian Federation: of Independent Business). Business enterprises would be taxed not on profits but on the basis of Net. Business . Costs. - Then the incentive would be on cutting costs in order to increase profits. The tax system would. reinforce sound business principles rather than distort them, as it does now. ‘Instead_of miaking busi- nessdecisions for tax reasons, . businessmen would make them for business reasons. Taxing profits favors ineffic- ient companies at the ex- pense of efficient ones—the more efficient, the more tax. In a final absurdity, the state then uses tax monies from efficient companies to sub- sidize failing ones—the free lunch philosophy again. Taxing costs would pat everyone, including Crown corporations: .and. foreign - branch plants, . on the same competitive footing. The- study indicates that a tax of five per cent on net business . costs would produce more revenue thartaxing profits; enough to reduce personal income tax and _ eliminate sales taxes. : . Our whole inflationary mess is tax-induced. The way out is to turn the system around so that it stimulates, instead of destroys, the economy | ; cao ‘- o tral date | ' a for damage i in a car accident, of column’s. explaining how — How to get This is the fifth of a. series to. use .. the “ Small Claims : Court. Small Claims Court-is a court in which the layman _ ‘ can sue a person who owes him. money or. -who . has - caused him’ some damage, _where the amountinvolved is | $1,000 or less. Previous ‘columns explai- ‘ned how the person who wants to sue (the plaintiff) starts the claim and serves - notice (the summons) on the other party (the defendant). This column will explain how to obtain a trial date and how. to obtain a default judgement if‘ the defendant does not dispute the claim. ° Once the defendant has been served with the summ- ons the defendant has: ten - days in which to notify the Small Claims Court that he intends to dispute the claim. ‘If he does: file a dispute notice, the plaintiff then applies for a trial date. You can obtain a default judgment if you are claiming a fixed amount of moncy, eg. a debt. You fill in a form at the Registry which sets out the amount owed and the court costs. When the judge signs the form you" have jobtained a court order requiring the defendant to pay. Enforcement of court orders is explained in a later column. . + If your claim is foranamount that is not clearly owing, ie. you. must apply for :a trial. ‘date. “At the hearing; if the — deferidant ‘does .not. appear, ° you will only Have to prove to- the judge the amount of damages. you suffered. This, _ is usually done by: showing * repair estimates and records | of lost earnings etc. Proving damages is explained in * more detail in a later column. ‘The defendant who did not. » file a dispute notice can still | appear: at. the trial-to prove’. damages..The judge. might - , let him argue’ .about the: merits of the claim, as well as the amount of damages. (An | _ explanation’ of the issues. in| proving claims is given in: a later column.) Also, a defendant against whom you have obtained a default judgement might -bé able to have the matter re opened. If this kind of claim is made, you should obtain legal advice, vou ‘increase in ' street—including -at' mid = ‘the pedestrian are usually . rules of walking: along. and. be: dealt with, severely. = . Our ‘prices are reasonable There has been a marked | os , come in’ n and browse soon. ' pedestrian-. vehicle accidents this year in North Vancouver. Already 35 such accidents have occurred in the first seven months as compared to 23. for the same period last year, says the . North Shore Safety Council. 4425 CLYDE AVE. _ WEST. VANCOUVER. 926-2625: . A review of. these. acci- dents shows they happen almost anywhere on_ the block and in marked cross- walks. The consequences for very painful and no driver § can ever forget such an unfortunate incident. The majority of these accidents involved young children or elderly people. Children will be soon returning to school and drivers should watch out for youngsters and elderly peo- ple on the street, says the council. They may corss at any time in front of your car and should be given extra . courtesy. Parents should teach ‘and | show their children the safe crossing. roads. ‘The R. c. M. P. warn: + that motorists who ‘do. not': yield -- right-of-way. to pedestrians. in crosswalks can. Sppect to” 4830. Lonsdale ™ Chargex “ North: Vancouver.” . — “the RK way. fo ‘great looking hair and s&in. The RK Division of Redken Laboratories is dedicated to s the Sciéntific Approach to Hair and Skin Care. All RK products are carefully formu- lated for your hair and skin. RK shampoos, cénditioners, hairsprays and styling aids ‘are acid-balanced. They are non-alkaline with a low pH that’s compatible with the slightly acidic mantle of hair and skin. They are also enriched with protein deriv- atives designed to provide your hair with high luster and manageability. . - Alt: RK products have been. scientifically formulated for professional use. That's why we use them and recom- SS fn za: mend. them to our customers. i. Sarees Come in today. Let us ‘show you how we use all the : protein derivative, low pH. (non-alkaline) RK products to help keep you tooking Great. BGIENT NTIFIG For more information con- tact the Vancouver People’s Law School and. order our booklet on Small Claims Court Procedure, or contact your focal Small Claims Court Clerk. A law student’s, legal advice clinic on Small - Claims Court is: offered at Gordon. House, 1068 Davie Street on Wednesday eve- ning’ 7-9 p.m. -(not during April). You can also attend a clinic at the Small Claims ,Court in Vancouver on “Tuesdays by appointment (684-9911). HAIR, GARE AGENT ER for appointments 987-1717 711 Lillooet Road =| Coach House Hotol North Vancouvor oF “ .