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J 



Universite dOttu wa 

fcOCUMENTS OFFICIALS 

QQVERNMEhTT PUBLICATIONS 

University of Ottawa 

*!*1 fOTHfQUE DE DROCt 

U.d'O. 

O.U. 

LAWLI8WM31 



DOMINION OF CANADA 



ANNUAL 

DEPARTMENTAL 

REPORTS 



1926-27 



VOL. I 




OTTAWA 

F. A. ACLAND 

PRINTER TO THE KING'S MOST EXCELLENT MAJESTY 

1928 



ANNUAL DEPARTMENTAL 
REPORTS 



VOLUME I 

Auditor General, for the fiscal year ended March 31, 1927. 

VOLUME II 

Public Accounts, for the fiscal year ended March 31, 1927. 

National Revenue, Department of, (Customs and Excise), containing accounts of Revenue 
with statements relative to the Imports, Exports, and Excise of the Dominion of Canada, 
for the fiscal year ended March 31, 1927. 

National Revenue, Department of, (Shipping Report, Customs), containing the Statements 
of Navigation and Shipping for the fiscal year ended March 31, 1927. 

Trade and Commerce, Department of, for the fiscal year ended March 31, 1927. 

Weights and Measures, Electricity and Gas Inspection Services (Trade and Commerce,) 

for the fiscal year ended March 31, 1927. 

Commissioner of Patents and Copyrights, for the fiscal year ended March 31, 1927. 

Dominion Statistician, for the fiscal year ended March 31, 1927. 

Board of Grain Commissioners for Canada (Trade and Commerce), for the crop year 
ended August 31, 1927. 

Interior; Department of the, for the fiscal year ended March 31, 1927. 

Immigration and Colonization; Department of, for the fiscal year ended March 31, 1927. 

Indian Affairs; Department of, for the fiscal year ended March 31, 1927. 

Mines; Department of, for the fiscal year ended March 31, 1927. 

Agriculture, Department of, for the fiscal year ended March 31, 1927. 

National Defence; Department of, (Militia and Air Service,) for the fiscal year ended 
March 31, 1927. 

National Defence; Department of, (Naval Service), for the fiscal year ended March 31, 1927. 



VOLUME III 

Soldiers' Civil Re-establishment; Department of, for the fiscal year ended March 31, 1927. 

Health; Department of, for the fiscal year ended March 31, 1927. 

Superintendent of Penitentiaries, for the fiscal year ended March 31, 1927. 

Royal Canadian Mounted Police, for the year ended September 30, 1927. 

Secretary of State, Department of the, for the fiscal year ended March 31, 1927. 

Civil Service Commission, for the calendar year ended December 31, 1927. 

External Affairs; Department of the Secretary of State for, for the fiscal year ended March 
31, 1927. 

Labour; Department of, for the fiscal year ended March 31, 1927. 

VOLUME IV 

Public Printing and Stationery; Department of, for the fiscal year ended March 31, 1927. 

Marine and Fisheries (Marine); Department of, for the fiscal year ended March 31, 1927. 

Marine and Fisheries (Fisheries); Department of, for the fiscal year ended March 31, 1927. 
Post Office; Department of the, for the fiscal year ended March 31, 1927. 

Public Works; Department of, for the fiscal year ended March 31, 1927. 

Railways and Canals; Department of, for the fiscal year ended March 31, 1927. 

Board of Railway Commissioners for Canada, for the calendar year ended December 31, 1927. 

Chief Electoral Officer (By-elections for the year 1927.) 

VOLUME V 



Trade of Canada (Imports for Cons imp tion and Exports), for the fiscal year ended 
March 31, 1927. 



DOMINION OF CANADA 



REPORT 



OF THE 



AUDITOR GENERAL 



FOR THE 

YEAR ENDED MARCH 31 



1927 



VOLUME I 




■^TV^W-*^ 



OTTAWA 

F. A. ACLAND 

PRINTER TO THE KING'S MOST EXCELLENT MAJESTY 

1928 



DOMINION DU CANADA 



RAPPORT 



DE 



F A" 



L'AUDITEUR GENERAL 



POUR 



L'ANNEE FINANCIERE TERMINEE LE 31 MARS 



1927 



VOLUME I 




OTTAWA 

F. A. ACLAND 

IMPRIMEUR DE SA TRES EXCELLENTE MAJESTE LE ROI 

1928 



GENERAL TABLE OF CONTENTS 



VOLUME I 

Auditor General's Report— Page 

Introduction i 

Consolidated Fund — Revenue; Expenditure; Appropriation Accounts i 

Audit of Revenue — Casual Revenue; Disbursements from Revenue without Parliamentary 

Authority iv 

Audit of Expenditure — Governor General's Warrants; Payments which did not occur within 
the period of the Account; Deferred Payments; Application for a credit at the bank in excess 
of amount, voted; Elections; Automobiles and Operating Costs; British Empire Exhibition; 
Experimental Farms; Hudson Bay Railway; Imperial War Graves Commission; King's 
Printer's Advance Accounts; Legal Expenses, Disbursements and Taxed Costs; Loans, 
Subsidies and Grants, Allowances and Contributions; Relief to Creditors of Home Bank; 
Remission of Excise Tax on Automobiles; Special Preventive Service; Unforeseen Expenses; 
Welland Ship Canal; Canada Highways Act; Indian Commissioner's Greater Production 
Account; Subsidies to Provinces; Workmen's Compensation Act; Yukon Territory Accounts vii 

Capital Expenditure xxiii 

Audit of Government Stores xxiv 

Open Accounts — Amounts due the Dominion Government; Advances 10 Imperial and Foreign 
Governments; Halifax Dry Dock; Land Settlement Schemes; Loans to Harbour Commis- 
sioners; Seed Grain and Relief Advances; Suspense Account; Unclaimed Dividends Account xxv 
Trust Funds— Canadian Military Canteen Funds; Intercolonial and Prince Edward Island 
Railways Employees' Provident Fund; School Lands Funds; Soldiers' Civil Re-Establish- 
ment Fund No. 3; Indian Trust Fund Accounts; Superannuation and Pensions; Government 

Annuities Fund xxxii 

Miscellaneous Statements— Arrears Due; Graving Docks; Telegraphs; Pacific Cable; Audit 

of Canadian Patriotic Fund xxxvii 

Administration of the Civil Service Act xl 

Auditor General's Office xli 

General Remarks xlii 

Appropriation and Expenditure Statements 

Summarized Statement of Grants and Expenditure by Service 2 

Comparative Statement of Expenditure by Services 4 

Reconciliation of Total Expenditure with the Public Accounts of Canada 5 

Summarized Statement of Grants and Expenditure, by Departments 6 

Appropriation Accounts— 

Statements by Services Showing Grants Not Used and Grants Exceeded 8 to 72 

Revenue Accounts— 

Summarized Statements of Revenue 73 

General Statement of Ordinary Revenue Showing Comparison of Net Revenue with 

1925-26 76 

Classification of Casual Revenue by Departments Showing Comparison with 1925-26 78 

Departmental Summaries — 

Revenue and Expenditure (alphabetically arranged) 79 to 127 

Summary of Classification of Expenditure, by Departments 128 

Open and Trust Accounts— 

Detailed Index appears on Page 130 in this Volume 

Miscellaneous Statements — 

Comparative Statement of Arrears Due — General 164 

Comparative Statement of Interest Accrued on Loans and Advances to Railways, Govern- 
ment Merchant Marine and Harbour Commissioners, etc 166 

Comparative Statement of Principal Outstanding on Account of Indian Lands — Indian 

Trust Funds 166 

Loans, Subsidies, and Grants, Allowances and Contributions, by Departments 167 

Legal Expenses, Disbursements and Taxed Costs 169 

Advertising, Printing and Lithographing 176 

Experimental Farms — Revenue and Expenditure 186 

iv 



GENERAL TABLE OF CONTENTS— Concluded 



VOLUME I— Concluded 

Miscellaneous Statements— Concluded Pagb 

Graving Docks — Public Works Department 187 

Telegraphs — Public Works Department 187 

Statement of Receipts and Disbursements on Account of Superannuation and Pensions 

and Balances to the Superannuation Funds, 1926-27 188 

Three Thousand Family Settlement Scheme 189 

Grain and Inspection Divisions — Trade and Commerce Department 191 

Yukon Territory — Summary of Revenue and Expenditure of the Dominion Government 192 

Yukon Territorial Government — Comparative Statement of Revenue and Expenditure 193 
Yukon Territorial Government — Liquor Account, Balance Sheet, Profit and Loss 

Account, etc 194 & 195 

Treasury Board Over-rulings— None 196 

Treasury Board Correspondence 197 

Departmental Correspondence, Precis 210 



VOLUME II 



DETAILS OF REVENUE AND EXPENDITURE 

Agriculture Department Part A 

Archives Department " B 

Auditor General's Office " BB 

Civil Service Commission " C 

Customs and Excise Department " D 

External Affairs Department " E 

Finance Department " F 

Governor General's Secretary's Office " G 

Health Department " GG 

Immigration and Colonization Department " H 

Indian Affairs Department " I 

Insurance Department " J 

Interior Department " K 

Justice Department " L 

Labour Department " M 

Legislation " N 

Marine and Fisheries Department " O 

Mines Department " P 

National Defence Department " Q 

Patent and Copyright Office " R 

Post Office Department " S 

Printing and Stationery Department " T 

Privy Council Office " U 

Public Works Department " V 

Railways and Canals Department " W 

Royal Canadian Mounted Police " X 

Secretary of State Department " Y 

Soldiers' Civil Re-Establishment Department " Y Y 

Soldier Settlement Board " Z 

Trade and Commerce Department " ZZ 

DETAILED INDEX AT END OF VOLUMES I AND II 
V 



TABLE DES MATIERES 



VOLUME I 

Rapport de l'Auditeur General:— Page 

Introduction xliii 

Fonds consolide— Revenu; Depenses; Comptes des credits xliii 

Verification du revenu — Revenu casuel; DeDourses a meme le revenu sans autorisation 

parlementaire xlvi 

Verification des depenses — Mandats du Gouverneur General; Paiements non effectues pen- 
dant i'exercice financier; Paiements a temperament; Demande a la Banque d'un credit 
superieur au montant vote; Elections; Achat et frais d'entretien des automobiles; Expo- 
sition de 1'Empire britannique; Fermes experimentaies; Chemin de fer de la Baie d'Hud- 
son; Commission imperiale des tombes militaires; Imprimeur du Roi, compte d'avances; 
Frais judiciaires, Debourses et frais taxes; Subventions et octrois, allocations et contri- 
butions; Secours aux deposants de la "Home Bank"; Remise de droits d'accise sur les 
automobiles; Service special de surveillance; Depenses imprevues; Canal de navigation 
Welland; Loi des grandes routes du Canada; Commissaire des Indiens, compte d'accroisse- 
ment de production; Subventions aux provinces; Loi des accidents du travail; Comptes du 

territoire du Yukon xlix 

Defenses imputables au capital lxv 

Verification des comptes-matieres lxv i 

Comptes speciaux — Sommes dues au Gouvernement federal; Avances au Gouvernement de 
1'Empire et aux Gouvernements etrangers; Bassin de radoub d' Halifax; Plans de coloni- 
sation; Prets aux commissions des ports; Avances pour grains desemenceet secours; Compte 

provisoire; Compte des dividendes non reclames lxvii 

Fonds fiduciaires — Fonds de cantine de l'armee canadienne; Fonds de prevoyance des em- 
ployes de chemins de fer de 1' Intercolonial et de I'lle du Prince-Edouard ; Fonds des terres 
d'ecoles; Retablissement des soldats dans la vie civile, Fonds N° 3; Comptes du fonds 

fiduciaire des Indiens; Pensions et Retraites; Fonds des rentes viageres de l'Etat lxxiv 

Etats divers — Arrieres; Domaine de l'Etat; Bassins de radoub; Telegraph.es; Cable du Paci- 

fique; Verification du Fonds patriotique canadien t lxxix 

Application de la Loi du Service Civil lxxxii 

Bureau de l'Auditeur general lxxxii 1 

Remarques generales lxxxiv 

Etats des credits et'des depenses— 

sommaire general des credits et des depenses par service 

etat comparatif des depenses par service 4 

Concordance entre le total des depenses et les Comptes publics du Canada 5 

etat sommaire general des credits et des depenses par mlnistere 6 

Comptes des credits— 

Etats par service des credits non employes et des credits depasses 8 a 72 

Comptes des revenus— 

Tableau sommaire des revenus 73 

Etat general des revenus ordinaires et comparaison du revenu net avec celui de 1925-26. 76 

Classification du revenu casuel par Ministere et comparaison avec 1925-26 78 

Sommaire par Ministere — Revenus et depenses 79 a 127 

Sommaire de la classification des depenses 128 

Comptes speciaux et fiduciaires— 

Index detaille a la page 130 de ce volume. 

Etats divers— 

Etat comparatif des arrerages 164 

Etat des interets courus sur prets et avances aux Chemins de fer et A la Marine mar- 

chande de l'Etat, aux Commissions des ports, etc 166 

Etat comparatif des arrieres en capital sur les ventes des terres des Indiens — Fonds 

fiduciaire des Indiens 166 

Pr£ts, subventions et octrois— allocations et contributions par Ministere 167 

Frais judiciaires, debourses et frais taxes 169 

Publictte, impressions et lithographus 176 

vi 



TABLE DES MATIERES— Fin 



VOLUME I— Fin 
Etats divers— Fin Page 

Fermes experimentales — Reventjs et depenses 186 

bassins de radoub — mlnistere des travaux publics 187 

telegraphes — mlnistere des travaux publics 187 

etat des recettes et des debourses relattfs aux retraites et aux pensions et aux soldes 

des fonds de pension 1926-27 188 

Plan d'etablissement des trois mille familles 189 

Service de l'inspection des grains— Ministere du Commerce 191 

Territoire du Yukon— Sommaire des revenus et des depenses du gouvernement fede- 
ral 192 

Gouvernement du territoire du Yukon — Tableau comparatif des revenus et des depenses 193 
Gouvernement du territoire du Yukon — Compte des liqueurs, bilan, comptes des profits 

ET PERTES, ETC 194 a 195 

Decisions de I' Audit eur General renversees par le Conseil du Tresor : Aucune 196 

Correspondance avec le Conseil du Tr€sor 203 

Correspondance avec les Ministeres, Precis. (Index 210) 224 

VOLUME II 



DETAIL DES REVENUS ET DES DEPENSES 

Ministere de l'Agriculture Partie A 

Archives " B 

Bureau de l'Auditeur general " BB 

Commission du Service civil " C 

Ministere des Douanes et de l'Accise (Revenu National) " D 

Ministere des Affaires exterieures " E 

Ministere des Finances " F 

Secretariat du Gouverneur general " G 

Ministere de la Sante " GG 

Ministere de l'Immigration et de la Colonisation " H 

Departement des Affaires indiennes " I 

Departement des Assurances " J 

Ministere de l'Interleur " K 

Ministere de la Justice " L 

Ministere du Travail " M 

Legislation " N 

Ministere de la Marine et des Pecheries " O 

Ministere des Mines " P 

Ministere de la Defense nationale " Q 

Brevets et droits d'auteur " R 

Ministere des Postes " S 

Imprimerie et papeterie de l'Etat " T 

Bureau du Conseel privb " U 

Ministers des Travaux publics " V 

Ministere des Chemins de fer et Canaux " W 

Gendarmerie Roy ale A cheval du Canada " X 

Secretariat d'Etat " Y 

Ministere du retabl issement des soldats dans la vie crviLE " YY 

Commission d 'etablissement des soldats " Z 

Ministere du Commerce " ZZ 

DEVELOPPEMENT DE L' INDEX A LA FIN DES VOLUMES I ET II 

vii 



ANNUAL REPORT OF THE AUDITOR GENERAL 

UNDER THE CONSOLIDATED REVENUE AND AUDIT ACT 



I have the honour to submit my report for the fiscal year ended March 31, 
1927, in accordance with the requirements of the Consolidated Revenue and 
Audit Act. 



CONSOLIDATED FUND 



Revenue 

As shown in the Summarized Statement of Revenue, pages 73 and 74 of this 
volume, and as further detailed in the Summaries of Revenue and Expenditure 
of the various departments, pages 79 to 126, the revenue of the fiscal year ended 
March 31, 1927, was $400,629,789.16 being an increase of $17,608,962.58 over the 
previous year; the comparative figures are as follow: — 



— 


1926-27 


1925-26 


Decrease 


Increase 


Revenue: General, Casual, etc 


$390,136,375 26 

8,559,401 12 

177,308 76 

1,756,704 02 


$372,210,419 81 

8,535,085 77 

127,817 52 

2,147,503 48 




$17,925,955 45 


Interest on Investments 




24,315 35 


War and Demobilization Receipts 




49,491 24 


Miscellaneous Receipts (Public Accounts, 
Schedule 39 and page 5) 


$390,799 46 










400,629,789 16 


383,020,826 58 




17,608,962 58 









The above amount of $400,629,789.16 agrees with the amount of revenue 
shown on page 5 of the Public Accounts prepared in the Finance Department. 
The following items, however, are not included therein: — 

Post Office revenue used to pay salaries and allowances of 
certain postmasters, etc., which are not provided for by a 
Parliamentary appropriation $ 6,005,807 . 73 

Customs and Excise Revenue deposited to the credit of the 
Receiver General but afterwards paid out as Refunds and 
Drawbacks of duties 20,863,061 .73 

Refunds of Capital Expenditure detailed on pages 0-66, V-123 
and W-76 of Volume II of this Report and also shown on 
page 5 of the Public Accounts 498,251.36 

Repayment of advances under Open Accounts as listed on page 

74 of this Volume 2,799,069.09 

The retention by the Post Office Department of a portion of the gross 
revenue for the purpose of paying salaries, etc., and the payment of drawbacks, 
etc., from revenue, referred to above, have been brought to the attention of the 
House of Commons in previous reports. 

45743— b 



ri AUDITOR GENERAL'S REPORT, 1926-27 

Expenditure 

Provision was made as follows for an estimated expenditure during the year 
of $233,907,434.48, which is a decrease of $15,001,084.52 from the estimate for 
1925-26:— 

Appropriation Acts, Nos. 1 to 4, Session of 1926 $ 58,002,873 18 

Appropriation Acts, Nos. 1 to 5, Session of 1927 94,483,627 86 

Governor General's Warrants 80,671,982 82 

Balances of 1925-26 Appropriations, brought forward under 

Section 50 of Consolidated Revenue and Audit Act 748,950 62 

233,907,434 48 



To this amount should be added an expenditure of $168,105,849.72 incurred under 
the authority of special statutes (a decrease of $7,450,256.49 from the previous 
year). The total amount provided, together with the expenditure under special 
statutes was therefore $402,013,284.20, as against $424,464,625.21 for the fiscal 
year 1925-26, a net total decrease of $22,451,341.01. 

The following is a statement of the expenditure chargeable to the Consoli- 
dated Fund for the year ended March 31, 1927: — 



— 


Ordinary 


Capital 


Total 


Supply Bills, Governor General's Warrants, etc 

Statutory 


$212,996,644 05 
168,101,411 67 


$20,910,790 43 
4,438 05 


$233,907,434 48 
168,105,849 72 






Add Appropriations exceeded 


381,098,055 72 
222,461 31 


20,915,228 48 
195 69 


402,013.284 20 
222,657 00 






Deduct balances of Appropriations not used 


381,320,517 03 
35,139,830 89 


20,915,424 17 

858,470 18 


402,235,941 20 
35,998,301 07 






Total Consolidated Fund Expenditure 


346,180,686 14 


20,056,953 99 


366,237,640 13 







The following summary shows the comparison of the above totals with those 
of the previous year: — 



— 


1926-27 


1925-26 


Decrease 


Total Grants 


$402,013,284 20 
222,657 00 


$424,464,625 21 
1,174,838 50 


$ 22,451,341 01 


Add Appropriations exceeded 


952,181 50 






Deduct balances of Appropriations not used 


402,235,941 20 
35,998,301 07 


425,639,463 71 
55,016,026 55 


23,403,522 51 
19,017,725 48 






Total Consolidated Fund Expenditure 


366,237,640 13 


370,623,437 16 


4,385,797 03 







Appropriation Accounts 



The Appropriation Accounts which were transmitted to me by the various 
departments for audit, in accordance with section 51 of the Consolidated Revenue 
and Audit Act, are printed on pages 8 to 72 of this volume, certified as prescribed 
bv statute 



INTRODUCTION 



ill 



As shown by these accounts the amounts by which 'appropriations were 
exceeded was $222,657. the details under vote numbers being as follow: — 



Page 


Vote 


Vol.1 


No. 


11 


51 


17 


281 


17 


401 


19 


247 


25 


386 


25 


37, 412 


25 


38 


27 


226 


35 


97 


35 


98 


38 


35 


38 


35, 395 


39 


70 


39 


84, 413 


40 


353 


42 


131 


68 


235, 467 



Service 



Amount 
exceeded 



Agriculture 

Dominion Lands and Parks 

u « 

Fisheries 

Legislation 

<< 

Lighthouse and Coast Service 

National Defence 

Penitentiaries 

Pensions 

Post Office — Outside Service 

Public Works — Capital 

Scientific Institutions 

Total Appropriations exceeded 



5 3 70 

3,296 53 

3,806 06 

505 80 

1,532 50 

3,095 00 

7,536 92 

30,772 29 

1,968 68 

788 76 

7,270 92 

46,245 00 

58 16 

114,989 52 

230 39 

195 69 

361 08 



222,657 00 



A Parliamentary appropriation will be necessary to cover these over-expendi- 
tures. 

For the purpose of comparison, the amounts by which appropriations were 
exceeded during the last three years are given below by services: — 






1926-27 


1925-26 


1924-25 




$ 3 70 


$ 2,850 16 


$ 590 13 


Civil Government 


331 39 


Customs and Excise 




24,363 29 
1,049 88 


273,499 90 




7,102 59 
505 80 




Fisheries 




Justice 








454 15 


Legislation 


12,164 42 
30,772 29 


83,189 93 

1,740 42 

14,218 38 

3,762 15 


9,058 68 


Lighthouse and Coast Service 




Miscellaneous 


818 67 


National Defence 


2,757 44 




North West Territories.. . . 


8,153 44 


Ocean and River Service 




26 12 


Penitentiaries 


53,515 92 

115,047 68 

230 39 

195 69 


48,418 02 
970,776 35 


34,038 05 


Pensions 


716,890 70 


Post Office — Outside Service 


716,132 99 


Public Works — Capital 


105 84 




Public Works — Income, 




Railways and Canals — Capital 




1,596 74 


Royal Canadian Mounted Police 




1,819 06 
22,545 02 






361 08 




Soldiers' Civil Re-Establishment 


234,058 83 










222,657 00 


1,174,838 50 


1,995,649 79 



From the above statement it would appear that efforts have been made by 
the departments to keep their expenditures within the amounts of the appro- 
priations. 

Explanations of expenditure in excess of grants, sent me by the responsible 
departmental officers, are appended to the Appropriation Accounts, and also, 
with one or two exceptions, explanations of appropriations not used. 

I am still of the opinion that I should be in a position to make known to the 
House of Commons explanations from all departments respecting unused portions 
of appropriations. 

45743— b£ 



iv AUDITOR GENERAL'S REPORT, 1926-27 

The amount of* grants for the fiscal year not used was $35,998,301.07 as 
compared with $55,016,026.55 for the previous year. 

To the Appropriation Accounts are appended audit notes in regard to items 
of expenditure concerning which objections or observations were communicated 
to the departments, a precis of the correspondence relating thereto is given 
in this volume on pages 210 to 223 and they are also referred to on pages x and xi. 

The excess of revenue over expenditure for 1926-27 as established by the 
Department of Finance and shown in the Public Accounts, pages 4 and 5, is 
$73,024,845.86. The following reconciliation is necessary to bring the figures 
shown in this report in accord with those given in the Public Accounts. 

Revenue, as shown on page 5 of the Public 
Accounts and on page 74 of this Re- 
port: — 

Ordinary $398,695,776 38 

Special 1,934,012 78 



400,629,789 16 
Expenditure, as per Auditor General's 

Report $366,237,640 13 

Deduct items not included in the Expendi- 
ture and Revenue Account in the 
Public Accounts — 

Open Accounts $15,262,602 07 

Sinking Funds 3,313,140 77 

Capital Expenditure 20,056,953 99 38,632,696 83 

Expenditure as shown on page 4 of the 

Public Accounts 327,604,943 30 



Excess of Revenue over Expenditure 
as shown on page 2 of the Public 
Accounts 73,024,845 86 

The total amount of Consolidated Fund expenditure, $366,237,640.13, 
shown in the above statement, includes $129,675,367.50 interest on Public Debt, 
and $46,115,513.95 expenditure resulting from the war, details of which, together 
with a comparison with the previous year, are shown on page ix in this 
Introduction. 



AUDIT OF REVENUE 

Further progress is being made with the organization in this office for the 
examination of methods of accounting, reporting and controlling in relation to 
revenue, and some improvement has resulted already from my efforts in this 
direction. 

Investigations and inspections were made, during the year, at a number of 
departmental revenue collecting offices, and it was found that the suggestions 
made by me previously were being applied and, in some particular cases, 
increases of revenue may have resulted. More progress could be accomplished, 
however, were I in a position to assign additional staff to this work. 

On page 73 of this volume will be found a summarized statement of tJhe 
revenue collected during the year, in which the Ordinary Revenue, amounting 
to $398,695,776.38, is shown by departments, and the Special Revenue amount- 
ing to $1,934,012.78 is shown separately. A comparative statement by services 
of the Ordinary Revenue for the year 1925-26 and 1926-27 will be found on 
page 76, which shows the increases and decreases by services in the Ordinary 
Revenue over that of the preceding year. 



INTRODUCTION V 

The net revenue for the year of the Department of Customs and Excise on 
account of Fines and Forfeitures, including seizures, was $305,899.97 as against 
$153,114.40 for 1925-26, an increase of $152,785.57 or approximately 100 per 
cent. Customs seizures account for $147,535.99 of this increase. 

The amendments to the Customs Act passed at the last session of Parlia- 
ment, providing, among other things, greater protection against loss of revenue 
in cases of sight entries, are referred to in the Precis of Departmental Corre- 
spondence on page 214 of this volume. 

I would also direct attention to the correspondence with the departments 
on the following subjects relating to revenue, which will be found in this volume 
in precis form on the pages indicated: — 

Refunds of Duties and Taxes Page 215 

Steamship Inspection Fees not collected " 220 

Obsolete Postage Stamps Destroyed " 221 

Refunds of Fines " 222 

Disposal of Surplus Grain " 223 



Casual Revenue 

The total amount of receipts for the year 1926-27 recorded as Casual 
Revenue was $3,310,632.98, or $242,525.76 less than the total for 1925-26. The 
details are given by departments in the various sections of Volume II and also 
in Appendix No. 15 on page 108 of the Public Accounts. 

The classification of Casual Revenue, under the same headings as last year, 
will be found on page 78 of this volume. The comparative figures of this classi- 
fication are as follows: — 

Tnorpfi*?p 

1926-27 1925-26 Decrease 

Fees, Licenses, Interest, Rentals, Stamps, etc.. .$1,657,445 39 $1,385,935 29 *$271,510 10 
Proceeds from sales of Properties, Materials, 

Supplies, etc 618,771 99 703,329 02 84,557 03 

Sundry Receipts 181,959 32 387,603 32 205,644 00 

Refunds of Expenditure 852,456 28 1,076,291 11 223,834 83 

3,310,632 98 3,553,158 74 242,525 76 



The revenue under the heading of Fees, Licenses, Rentals, etc., shows an 
increase of $271,510.10. The chief items of this increase are: — 

Fruit Car Inspection (Agriculture Department) . . $ 23,943 18 

Royal Mint — Profit on Coinage $58,980 64 

Royal Mint— Profit on Refining Gold 66,90180 125,892 44 

Fees, etc., on Private Bills 14,770 69 

Radio Licenses 77,141 70 

Radiotelegraph Services, East and West Coast 19,511 43 

Fees for Charters, etc 39,751 24 

Some of these increases are due to the fact that receipts which were formerly 
used to augment the appropriations are now deposited to Casual Revenue. 
The noticeable decreases in revenue were: Rentals, etc., received by the Public 
Works Department, $29,047.03; and Royalties on patents, $19,622.07; the latter 
were imposed under a war tax measure which is not now in force. 

The decrease of $84,557.03 in the amount realized from proceeds from sales 
of properties, materials, etc., is chiefly accounted for by the fact that the amount 
received from the sale of seal skins under the Pelagic Sealing Treaty was 



Vi AUDITOR GENERAL'S REPORT, 1926-27 

$39,070.42 less, and the sale of surplus and condemned stores of the National 
Defence Department $50 ; 697.83 less than in the previous year. The balance 
is made up of small differences. 

The reduction of $205,644 in Sundry Receipts is explained mainly by 
the fact that in 1925-26 the accumulated surplus of previous years of the Print- 
ing Branch of the Printing and Stationery Department, amounting to $314,713.87, 
was transferred to Casual Revenue. To offset this amount there were in the 
present year a number of increases, the chief of which was $74,551.07, received 
in settlement of the Rosedale barracks fire loss. 

The Refunds of Expenditure show a reduction of $223,834.83, which is 
accounted for, approximately, by the inclusion of the following amounts in last 
year's Casual Revenue for which there are no corresponding figures this year: — 

British Empire Exhibition (Department of Immigration and 

Colonization) $40,122 64 

Land Sale (Indian Department) 24,000 00 

Outstanding Cheques (Finance Department) 6,712 63 

Provincial Government of Alberta (Soldiers' Civil Re-Estab- 
lishment) 77,481 58 

Royal Mint, unexpended balance of annuity 38,131 60 

The absence this year of any credit to Casual Revenue for outstanding 
cheques is due to a change in the mode of operation of this account by the 
Finance Department. Under the letter of credit system the bank retains funds to 
meet all cheques issued in a particular year for some 15 months after the end of the 
fiscal year in which the credit was issued, after which time, upon application, 
the bank remits to the Receiver General the whole of the amount of the out- 
standing cheques. The Department of Finance credits the remittance to the 
Outstanding Cheque Account of the then current year and against this credit all 
outstanding cheques presented for payment are debited, even though they pertain 
to a prior year. Previous to the year 1926-27 the balance of this account was 
transferred annually to Casual Revenue, but at the end of that year the balance 
of $10,600.64 was left in the account and will appear as a liability in the Public 
Accounts. It will be observed that by the former method the sums credited to 
Casual Revenue are in fact liabilities that are not shown as such in the Public 
Accounts, and as this procedure has been in operation for many years the total 
liability for outstanding cheques which have been transferred to Casual Revenue 
must be very considerable. In my opinion, the amount of this liability should be 
shown in the Balance Sheet of the Dominion. 

I am still of the opinion expressed in my last report that many of the 
items now regarded as casual revenue, which are collected year after year 
under the authority of Acts of Parliament and of Government regulations, 
should be treated as regular and not casual revenue. The following are some 
of the items referred to: — 

Fees imposed under Acts of Parliament in connection with 
inspection of Cattle, Fruit Cars, Seeds, Feed and 
Fertilizer and Certificates of Export Cattle — Department 

of Agriculture $ 79,168 18 

Sales at the various Experimental Farms 173,843 10 

Rents for Public Buildings— Public Works Department 95.006 93 

Charter Fees— Secretary of State 270,358 00 

The classifications of revenue, to be informative to the public, should show, 
under separate headings, all permanent classes of revenue. The grouping 
of various kinds of revenue, some of which are important, under the heading 



INTRODUCTION vii 

of Casual Revenue does not permit the presentation of comparative state- 
ments that would be illuminative to the study of the varied sources of revenue. 

Disbursements from Revenue without Parliamentary Authority 

In each of my preceding reports I drew attention to the diversion of revenue 
receipts which were used to pay certain expenditures instead of being deposited 
to the credit of the Receiver General. The two cases specifically instanced 
on page v of my last report appear again in the accounts of this year, no 
change in the practice having been made. 

An additional instance of the use of revenue receipts to meet expenditures 
occurs in the transactions of the Post Office Department of which mention 
has already been made in this report. 



AUDIT OF EXPENDITURE 

Further progress has been made in the extent and thoroughness of the audit 
of expenditure notwithstanding that I am still labouring under the handicaps 
to which reference was made in previous reports. This will be observed by a 
close study of the matters and information contained in my present report, 
and by comparison with those of previous years. 

As already set forth in the chapter on Consolidated Fund Expenditure, 
the total expenditure for the year, of $366,237,640.13, as reported herein, is 
made up as follows: — 

Consolidated Fund Expenditure, including payments charged 

against Open Accounts , $346,180,686 14 

Capital Expenditure 20,056,953 99 

366,237,640 13 



This expenditure is shown on page 4 of the Public Accounts as follows: — 

Ordinary Expenditure $319,548,172 59 

Special Expenditure 8,056,770 71 

327,604,943 30 
Capital Expenditure 20,056,953 99 

347,661,897 29 



The explanation of the difference of $18,575,742.84, between these two 
amounts, will be found on page 5 of this volume. The following general state- 
ments relating to the expenditure of the year appear on pages 2 to 7 of this 
volume: — 

Summarized Statements of Grants and Expenditure by Services. 

Comparative Statement of Expenditure by Services. 

Summarized Statement of Grants and Expenditure by Departments. 

A classified statement of the expenditure by each department is given 
in Volume II, at the end of each part. These departmental classifications 
have been consolidated in a general Summary of Classification of Expenditure 
Which will be found on pages 128 and 129 of this volume. The system of 
classification followed is that introduced in my last report, which is now stand- 
ardized and which it is proposed to adhere to in future^ The work of compiling 
such a classification of the expenditure should more properly be that of the 



Vlll 



AUDITOR GENERAL'S REPORT, 1926-27 



several departments, but in that case and in order that this can be satisfactorily 
effected, their accounting records would have to be kept on somewhat the same 
basis of co-ordination and of grouping of the appropriation accounts and of the 
expenditure connected thereto. The totals of each class of expenditure are given 
below with a comparison with the corresponding figures for 1925-26: — 



Nature of Expenditure 



1926-27 



1925-26 



Decrease 



Increase 



Salaries at Ottawa, Departmental. 

Salaries and Wages, Outside 

Travelling Expenses 

Materials, Supplies, Repairs, etc — 
New Automobiles and Automobile 

Repairs and Renewals 

Printing and Stationery 

Miscellaneous 

Grants, Subsidies, etc 

Other Outlay ($233,488,898.42)— 

Advances, including Open and 
Sundry Accounts 

Compensation, Indemnities and 
Relief.. 

Construction by Contract, Acqui- 
sition of Properties, etc 

Pensions and Superannuations 

Gratuities 

Interest on Public Debt 

Sinking Funds, Commission on 
Loans, Redemptions, etc 

Mail Services 

Elections 

Sundry Special Outlay 



Less. Refunds and Adjustments. 



$14,974,385 58 

59,501,186 01 

3,686,467 85 

16,000,170 43 

484,388 69 

3,523,256 89 

16,005,059 29 

18,969,039 64 



15,262 602 07 

6,235,718 73 

17,636,951 25 

40,396,134 87 

145,641 49 

129,675,367 50 

6,667,141 10 

14,136,578 48 

1,844,535 76 

1,488,227 17 

233,488,898 42 



$ 14,752,979 20 

58,060,882 28 

3,624,143 42 

17,484,265 94 

343,428 78 

3,393,796 73 

8,451,232 23 

19,911,093 66 



23,611,488 90 
7,444,905 12 



18,551, 

38,880, 

450, 

130,691, 

6,419, 

14,088, 

1,665, 

3,352, 

245, 157, 



777 80 
471 58 
646 67 
493 21 

247 75 
839 47 
181 62 
954 68 
006 80 



,484,095 51 



942,054 02 

8,348,886 83 

1,209,186 39 

914,826 55 



305,005 18 
1,016,125 71 



1,864,727 51 



$ 221,406 38 

1,440,303 73 

62,324 43 



140,959 91 

129,460 16 

7,553,827 06 



1,515,663 29 



247,893 35 

47,739 01 

179,354 14 



366,632,852 80 
395,212 67 



371,178, 
555. 



829 04 
391 88 



16,084,907 70 
160,179 21 



11,538,931 46 



366,237,640 13 



370,623,437 16 



15,924,728 49 



11,538,931 46 



Net Decrease. 



4,385,797 03 



In the following table the expenditure for the year is classified under six 
leading headings, as in previous years, and a comparison is given between 
the percentages for 1926-27 and those for 1925-26. While these percentages will 
be both interesting and informative it should be borne in mind that, as they 
are based on a different total expenditure for each year, a higher percentage 
does not necessarily indicate an increased expenditure. 



Nature of Expenditure 


Amount 


Percentage of Total 
Expenditure 


1926-27 


1925-26 


Interest on Public Debt 


$129,675,367 50 
18,969,039 64 
15,262,602 07 
40,396,134 87 
141,877,542 06 
20,056,953 99 


35-40 

5-18 

4-17 

11-03 

38-74 

5-48 


35-26 


Grants, Subsidies, Allowances, etc 

Loans and Advances 


5-37 
6-37 


Pensions and Superannuation 


10-49 


Expenditure, General, including Civil Government 

Capital Expenditure 


37-90 
4-61 








366,237,640 13 


100-00 


100-00 



The expenditures during the year that may be regarded as resulting directly 
from the war, are given below in comparison with those for 192S-26. Interest 
on any part of the Public Debt that may be attributed to the war is not 
included in the amounts shown. 



INTRODUCTION 



IX 



— 


1926-27 


1925-26 


Increase 


Decrease 




$ 241,793 84 
150,649 70 
799,767 24 

36,614,989 52 

80,764 29 

6,976,761 91 

1,250,787 45 


$ 319,210 31 
180,422 22 
472,519 36 

35,970,776 35 

82,307 83 

7,705,584 26 

1,237,420 87 




$ 77,416 47 
29,772 52 






Imperial War Graves Commission 


$ 327,247 88 
644,213 17 


Pensions — 






1,543 54 






728,822 35 




13,366 58 










46,115,513 95 


45,968,241 20 


984,827 63 


837,554 88 


Net Increase 








147,272 75 



Owing to the extension in the international relations of Canada which has 
taken place in recent years, the expenditure in connection with foreign repre- 
sentation has correspondingly increased. The expenditures of this nature 
during 1926-27 are given below with a comparison with those of 1925-26. The 
expenses of maintaining the Commercial Intelligence Service and foreign agencies 
of the Immigration Department are not included in this statement nor is the 
expenditure in connection with the International Joint Commission and the 
Negotiation of Treaties. 



— 


1926-27 


1925-26 


Increase 


Decrease 




$ 108,607 85 
33,775 75 

165,271 06 

57,606 99 

9,970 31 

5,878 17 

28,395 55 


$ 116,672 03 
30,527 30 

163,656 38 

12,238 99 

9,577 37 

12,540 91 




$ 8,064 18 


Paris Agency 


$ 3,248 45 

1,614 68 

45,368 00 

392 94 




Canada's contribution towards the Permanent Secre- 
tariat of the League of Nations 




Canadian Representation in the United States 




Canadian Delegates to the League of Nations 


6,662 74 


Expenses of Delegation to Imperial Conference 


28,395 55 










409,505 68 


345,212 98 


79,019 62 


14,726 92 


Net Increase 








64,292 70 



The decrease in the expenditure of the High Commissioner's office in London, 
England, is accounted for by the fact that no rent was paid during the year, 
the office being now in the Canada Building, which is the property of the Cana- 
dian Government. 

As no change has been made recently in the classes of claims which are 
submitted to me for examination before payment, the proportion of the expendi- 
ture, exclusive of Election accounts, subjected to pre-audit was practically the 
same as in the preceding year. The principal claims that are examined in this 
office before payment are: Civil Government Salaries and Superannuation 
Allowances, payments on account of works done under contract involving large 
amounts, election accounts, all claims for Mail Subsidies and 'Steamship Sub- 
ventions under the Trade and Commerce Department, payments made outside 
of Canada, the majority of payments from Open and Trust Accounts and all 
payments of $25,000 or over, including Customs and Excise Drawbacks and 
Refunds. 

Following my established policy of making as many examinations as pos- 
sible at outside offices of departments, a number of the offices of the more 
important departments were visited during the year. I was unable, however, 
to make as many of these examinations as I desired, as in addition to having 
to effect the usual audit and to respond to the demands made on this office for 



X AUDITOR GENERAL'S REPORT, 1926-27 

work of a special nature, such as the pre-audit of Remissions of Excise tax on 
automobiles, etc., I had to complete the introduction of the new methods of 
compilation and preparation of my annual report, which had been begun in 
previous years, and also to attend to the considerable additional work of 
examining the accounts in connection with the elections of two consecutive 
years, referred to in a subsequent chapter of this report. 

The following additional information may now be given with reference to 
a number of the matters dealt with in the precis of correspondence published 
on pages 235 to 246 of Volume I of my last report; the other matters dealt with 
in that precis remain as previously reported. 

Page 239. — Indian Affairs Department — Advance for Travelling Expenses. — 
This money was given to an Indian from a British Columbia reserve, 
who had come to Ottawa to take up a private grievance with the 
department and who, being without funds to pay his return passage, 
had become a charge on the department: the payment was made from 
the trust funds of the band to which the Indian belonged. 

Page 240. — Employment of Temporary Clerk by Marine and Fisheries 
Department without authority from the Civil Service Commission. — 
This clerk is still employed by the department. 

Page 240. — Prince Rupert Drydock and Engineering Co. — An accounting 
for the amount of $40,000 held in trust by A. R. Tibbits and W. E, 
Hodge has been promised by the department at an early date. 

Page 241. — Short Collection of Steamboat Inspection Fees — $50 of the 
amount in question was received in 1926-27, and the Marine and 
Fisheries Department considers that no further action should be taken 
towards the collection of the $100 still outstanding. 

Page 241. — Wharfage Revenue at Sault Ste. Marie. — No change has been 
made in the period at which the collections are deposited to the credit 
of the Receiver General. 

Page 242. — Amounts due the King's Printer by Departments. — The amount 
due bv departments on March 31, 1927, was $47,238.87, which is 
$196,181.02 less than the amount of $243,419.89 due on March 31, 1926. 

Page 245. — Vote 129, Surveys and Inspections, Railways. — My objection to 
charging against this vote certain items which did not appear to be 
of the nature of either Surveys or Inspections has been met by the 
wording of the corresponding vote for 1927-28 being changed to 
'• Miscellaneous Services ". 

I wish to direct the special attention of the House of Commons to some of 
the matters relating to the transactions of the year 1926-27 which have been 
the occasion of an exchange of correspondence between this office and the several 
departments. A precis of such correspondence is published for the informa- 
tion of the House on pages 210 to 223 of this volume. In it irregularities and 
divergencies of opinions are referred to upon which it is most desirable the 
House should pass judgment, as otherwise no direction is received, either by 
the department? or by the Auditor General, as to the course to be followed in 
dealing with cases of a similar nature which may occur in the future. In addi- 
tion to the cases dealt with in the published correspondence, numerous matters 
were brought to the attention of the departments and were settled satisfactorily 
both to this office and to the departments concerned. A few of the questions 
raised are specially referred to in other chapters of this report. Among those 



INTRODUCTION xi 

which are not thus specially dealt with and to which special attention is requested 
are the following: — 

1. On page 213, and also on pages 217 and 218, are references to cases in 

which the value of living and residential allowances to Government 
employees has not been determined in accordance with the Superan- 
nuation Act. with the result that the full amount of superannuation 
abatements was not deducted. 

2. On pages 218 and 219 will be found the substance of correspondence with 

the Clerk of the House of Commons regarding a payment, to which I 
made objection, of $1,193.54 to Hon. Mr. Duff as Deputy Speaker 
from December 13, 1926, when his successor was elected, to March 31, 
1927. 

3. As payment by cheque of all claims has been the accepted rule in Federal 

affairs for many years, I drew the attention of the Department of 
Marine and Fisheries to the practice of paying the wages of the crew 
of the St. Lawrence dredging plant in cash; the department explained 
that under the peculiar conditions which existed, payment by cheque 
was not considered practicable. No change in the mode of payment 
has been made. A precis of this correspondence is given on page 219. 

4. References to questions raised in connection with payments for works 

executed under contract will be found on page 221 under the Public 
Works Department and on pages 222 and 223 under the Trade and 
Commerce Department. 

5. As I have taken the stand that all grants for which no accounting is 

required should be made only under the authority of Parliament. I 
questioned the payment of an amount of SI, 150 as a grant to the 
Mounted Police Fine Fund; the Commissioner stated that parlia- 
mentary authority would be obtained for any similar grants in the 
future. The correspondence on this subject is summarized on page 
222. 

6. The refunding or remission of duties or taxes very frequently raises 

questions as to the authority for such refunding or remission, and con- 
siderable difficulty is met with in a number of cases; reference is made 
on pages 215 and 216 to three instances in which information was 
requested and received from the Department of Customs and Excise. 
On page 222 appears an opinion of the Department of Justice as to the 
power of the Governor General, acting under his prerogative, to remit 
fines and penalties. 

On page 201 of Volume I of this Report is printed correspondence with the 
Treasury Board dealing with the subject of insurance on motor cars. Follow- 
ing my letter the Treasury Board passed a Minute which was approved by the 
Governor in Council whereby the policy of the Government to underwrite its 
own risks was extended to include insurance of all classes in connection with 
government- owned automobiles. 

With regard to the audit of cheques in payment of interest on fully 
registered Dominion Bonds, mentioned in my last reports, the official of this 
office in charge of the examination of the accounts of the Department of 



xii AUDITOR GENERAL'S REPORT, 1926-27 

Finance, reports: "The matter of improving the audit of payments of interest 
on the public debt has been advanced to a point where an understanding has 
been arrived at that will place the audit of these payments on a satisfactory 
basis. Statements covering the interest accounts for the year 1927-28 are now 
being prepared by the department for the purpose of this audit. As soon as 
these are received steps will be taken to put a more effective audit in operation 
on interest payments." 



Governor General's Warrants 

At the dissolution of Parliament on July 2, 1926, interim supply had been 
granted to the extent of only one- fourth of the amount of the main estimates, 
or barely sufficient to meet the requirements of the departments up to June 30. 
In order to carry on the public service until such time as the new Parliament 
assembled recourse was had to Governor General's Warrants as a means of 
providing the necessary supply. Between the dissolution of Parliament on 
July 2, and the assembling of the new Parliament on December 9, 1926, twenty- 
three (23) Governor General's Warrants were issued, the total amount of the 
warrants being $80,671,982.82. Seven of these warrants, amounting to $78,425,- 
063.07 were for general services under all departments and the remaining sixteen, 
amounting to $2,246,919.75, were for single and separate services. Of the total 
amount provided by the warrants $79,758,098.74 was for services for which 
provision had been included in the main estimates and $913,884.08 was to make 
provision for items which had not been included in the main estimates, the 
details of which were shown in the revised estimates for 1926-27 submitted to 
the House immediately after Parliament convened. 

Supply for five months, from July to November inclusive, was pro- 
vided by the warrants for general services, supply for one month at a time 
being granted.. These warrants were based on statements submitted by the 
departments to the Finance Department for revision and approval. The 
departments were instructed that these statements should include only amounts 
urgently and immediately required for services included in the main esti- 
mates and other urgent work for which provision was required to be made. 
They were further required when applying to this office for the issue of 
a credit to list in their applications the various services with the amounts 
of credit desired on account of each service; and while this office had no 
direct control over the cheques issued by the departments, the monthly state- 
ments of letter of credit cheques issued were closely scrutinized to see that no 
payments were made on account of services which were not authorized by the 
warrants or in excess of the amounts so authorized. 

Immediately after the assembling of Parliament a Supply Bill was passed 
for the balance of the main estimates for 1926-27, after deducting the amounts 
previously voted as interim supply and the amounts granted by the Governor 
General's Warrants. This Supply Bill was assented to on December 15, 1926. 

The statement by the Auditor General of expenditures under Governor 
General's Warrants, called for by the Consolidated Revenue and Audit Act, 
was presented to the House of Commons on December 14, 1926. 



Payments Which Did Not Occur Within the Period of the Account 

Subsection (e) of section 61 of the Consolidated Revenue and Audit Act 
directs that in reporting for the information of the House of Commons the result 
of the examination of the appropriation accounts, I shall call attention inter alia 



INTRODUCTION xiii 

to every case in which a payment charged did not occur within the period of the 
account. This subsection has been interpreted as a direction to report all cases 
in which payments have been made during a fiscal year of claims which had 
accrued and become due before the beginning of that year. As pointed out in 
my previous report, so long as the amendment of 1922 to section 50 of the 
Consolidated Revenue and Audit Act remains in force, similar payments will be 
made each year. The large number of such payments, which are included in 
the general details shown in Volume II, precludes the reporting of each separate 
item, but the total amount of such payments during the year may be stated as 
being somewhat over $2,000,000. 



Deferred Payments 

Reference was made in previous reports to payments on the following 
buildings, purchased by the Government for office accommodation, to be paid by 
annual instalments: — 

Grant Garage, Montreal, for Ordnance Stores, 

Lavut Building, Montreal, for Postal Station " G ", 

Daly Building, Ottawa, for departmental offices, 

Ottawa Wine Vault Building, Ottawa, for Public Works Workshop, 

Caswell Building, Saskatoon, for Armoury. 

The various instalments falling due during the year were paid, thereby 
leaving a balance unpaid of $603,694.87 on March 31, 1927, on an original com- 
mitment of $1,702,640.19. In addition to the regular payments which have 
been made on these buildings, $1,882.05 has been paid by the department as 
interest on overdue instalments. 

A similar agreement was made during the fiscal year 1926-27 with the 
Westmount Armoury Association. This Association erected an armoury in 
Westmount, Que., with funds derived partly from private subscription and 
partly from a twenty-year mortgage of $140,000. The armoury was leased to 
the Department of Public Works on a rental purchase basis, the department to 
make semi-annual payments of $6,312.15 during a period of twenty years, when 
the amounts so paid will have retired the mortgage. On completion of the 
payments, the title to the property passes to the Government with the restric- 
tion that the building must continue to be used for military purposes. During 
the fiscal year 1926-27 the sum of $12,624.30 was paid, being the amount 
due under the agreement. 



Application for a Credit at the Bank in Excess of Amount Voted 

Application was made for a credit at the Bank of Montreal in favour of 
the Department of Soldiers' Civil Re-Establishment in excess of the amount 
voted by Parliament. 

It was explained to me that the excess expenditure, which amounted to 
$114,094.10, was due to the fact that the number of pension claims dealt with 
by the Board of Pension Commissioners during the month of March and trans- 
mitted to the department for payment was much greater than was anticipated 
when the Supplementary Estimate was prepared. 



xiv AUDITOR GENERAL'S REPORT, 1926-27 

As cheques to the amount of the excess, signed by the proper departmental 
officials, had already been drawn on the bank and issued to pensioners I certified 
to the issue of the credit and to the re-payment to the bank of the excess 
amount. 

The Department of Finance agreed with me that, under the exceptional 
circumstances which caused the excess expenditure, the authorization of the 
credit asked for was unavoidable. 



Elections 

Total payments amounting to $1,844,479.31 were made during the fiscal 
year on account of elections, of which $1,623,723.15 was for the general election 
held in September, 1926. The duty of receiving and returning candidates' elec- 
tion deposits also devolves upon this office. The sum of $15,200 was forfeited 
to the Receiver General by those candidates at the general election of 1926 who 
did not receive the necessary number of votes to save their deposits. The nature 
and the conditions under which these accounts are incurred call for very close 
scrutiny before payment. 

The effectiveness of the audit is evidenced by the fact that of the great 
number of claims dealt with, some were disallowed altogether while others were 
reduced, in some cases very considerably. 

By securing more office space, which permitted the employment of a 
greater number of clerks on this work, delay similar to that experienced in deal- 
ing with the accounts of the preceding election was avoided. This is evidenced 
by the fact that 64,210 cheques were issued during the first two months following 
the election of 1926, or 30 per cent more than were issued during a similar period 
after the election of 1925, and over 82 per cent of the total expenditure on the 
1926 election was paid before November 30, 1926. 

As a further evidence of the large amount of detailed work involved, it may 
be interesting to mention that 97,429 letters were written, of which 66,578 were 
sent out during the months of October and November, 1926. 

In addition to temporary employees engaged on these accounts, whose 
salaries, amounting to $15,407.74, were charged directly to elections (see 
Vol. II, page N-66), twenty-seven (27) permanent employees of my depart- 
ment attended to this work during an average of six months; their salaries, 
amounting to $23,325.85, are included in the Civil Government salaries of this 
office shown in Volume II, Part BB, of this report. 

The increase over last year in the amount of salaries paid is due to the fact 
that the work left over from 1925 elections had to be completed in 1926 and all 
records for both elections brought up to date. 



Automobiles and Operating Costs 

The expenditure during the year for new automobiles, automobile repairs, 
renewals, etc., was $484,388.69, as shown in a statement on pages 128 and 129 of 
this volume, which is $140,959.91 greater than the corresponding expenditure 
for 1925-26, an increase of 41 per cent. The cost of gasoline and lubricants is 
not included in the amount for either year. 



INTRODUCTION xv 

As the use of this mode of transportation in the various services is increasing 
so rapidly, I repeat here the opinion expressed in my last report that it is essen- 
tial, in the interest of economy, that a more efficient check be placed thereon and 
that systematic records be kept by all departments of the mileage operated by 
each car with the expenditure on gasoline, repairs and renewals, etc. I under- 
stand that records of this nature are maintained in a few of the departments and 
that a considerable saving has been effected thereby. 



British Empire Exhibition 

Since the close of the fiscal year 1925-26 refunds amounting to $11,085.59 
have been received on account of the expenditure by the Immigration Depart- 
ment in connection with the British Empire Exhibition at Wembley and deposited 
as Casual Revenue. These refunds, which represent proceeds of sales of 
materials, unexpended balances of advances, etc., reduce the net cost to Canada 
of the exhibition from $1,243,108.51 as shown on page xiii of my report for 
1925-26 to $1,232,022.92. The cost of maintaining the Canadian Section during 
the second year of the exhibition (1925) is not included in the above amount 
as such cost, amounting to £59,427-3-6 or $284,270.22, was met by the British 
Empire Exhibition, Wembley (1925) corporation, in accordance with a special 
agreement entered into between the government and that corporation. 

The books of account and other records mentioned in my last report as 
having been received have been audited in this office. An endeavour 
was made to check the exhibits, etc., returned to Canada at the close of the 
exhibition against the inventory of goods on hand but this was found to be 
impracticable. A recommendation has been made to the department that the 
ultimate disposal of inventoried articles should be carefully checked at a later 
date and reported upon. 

Experimental Farms 

In my report for 1925-26 I stated that the method of collecting and 
accounting for the revenue at a number of experimental farms in Eastern Canada 
had been examined and reported upon by an officer of my department. The 
principal practices to which I then took objection were with regard to Exchange 
Accounts and Returnable Revenue. 

From an inspection made recently of six of these farms, it would appear 
that the system of Exchange Accounts has been discontinued. 

No change or improvement, however, was found to have been made as 
regards the system of Returnable Revenue, under which a considerable part of 
the receipts, instead of being deposited to the credit of the Receiver General as 
revenue, is credited to the appropriation and re-expended without parliamen- 
tary authority. This practice in my opinion is a direct contravention of section 
35 of the Consolidated Revenue and Audit Act. 

With the further exception of the need of a considerable improve- 
ment in the method of accounting for the expenditure under advances made 
by the department to its officials, the recommendations made by me after the 
first inspection appear to have been adopted. 

The net cost of operating the entire system of farms during the year, as 
determined by the excess of the gross expenditure over the proceeds from sales, 
was $1,444,28650 which is $7,012.39 less than the net cost for the preceding 
year. A summary of the revenue and expenditure of the Dominion Experi- 
mental Farms will be found on page 186 of this volume- 



xvi AUDITOR GENERAL'S REPORT, 1926-27 

Hudson Bay Railway 

Surveys for a line of railway from The Pas to Hudson Bay, were begun 
in 1908 and the first contract for construction work was awarded in 1911 to 
J. D. McArthur. Construction work was carried on until 1918 when, owing to 
conditions arising out of the war, it was discontinued. 

Under authority of an Order-in-Council, (P.C. 115, dated January 20, 1923) 
passed pursuant to the provisions of the Canadian National Railways Act, 1919, 
Section 11, the management and operation of the Hudson Bay Railway was 
entrusted to the Canadian National Railway Company. 

A later Order in Council (P.C. 974, dated June 25, 1926) provided that:— 

(1) The management and operation of the Hudson Bay Railway entrusted 
to the Canadian National Railway Company be terminated and withdrawn from 
the Company as from April 1, 1926. 

(2) Authority be given to the Minister of Railways and Canals to enter 
into an agreement with the Canadian National Railway Company for the execu- 
tion, as agent of the Department of Railways and Canals, of the works of 
construction and betterments of the Hudson Bay Railway. 

Accordingly, an agreement was entered into with the Canadian National 
Railway Company whereby the work of construction and betterments was to 
be carried out and payments made, in the first instance, by the company, the 
department agreeing to reimburse the company after due audit of the accounts 
and pay-rolls. 

Owing to certain difficulties in obtaining adequate proofs of payment 
necessary to a proper audit at Ottawa, I sent one of the officers of my depart- 
ment to Winnipeg to make an audit of this expenditure at the Winnipeg office 
of the Canadian National Railways, and also to enquire into the system adopted 
by the department to insure that all materials charged for were actually received 
and applied to the work in progress. A complete report in this connection is 
being prepared and in the meantime it may be stated that the departmental 
system of audit and control of expenditure was found to be adequate and all 
departmental instructions appeared to be carefully observed. 

The total capital cost of the Hudson Bay Railway (including Port Termin- 
als) to March 31, 1926, as detailed in the Auditor General's reports, 1908-^09 
to 1925-26, was $20,732,679.86 (see Public Accounts, 1925-26, Schedule " F," 
Hudson Bay Railway $14,411,954.86, Port Nelson Terminals $6,320,725). The 
expenditure incurred on construction and betterments for the fiscal year 1926-27 
was $2,825,454.40. Details of this expenditure are shown in Volume II, part W, 
Railways and Canals Department, pages 54 to 56. 



Imperial War Graves Commission 

The amount of $799,767.24 shown on page Q-64 of the second volume of 
this report as having been expended in connection with the Imperial War 
Graves Commission, together with the amounts expended in this connection in 
previous years is in full settlement to March 31, 1927, of Canada's share of the 
expenses of the construction work and care of military cemeteries and war 
graves in all parts of the world and of her contribution towards an Endowment 
Fund of £5,000,000 to provide for maintenance in perpetuity. For the current 
year and for each of the three and one half following years an annual appro- 
priation of $573,780 will be required, after which it is anticipated that no further 
contribution will be necessary. 



INTRODUCTION xvii 

King's Printer's Advance Accounts 

In my reports for the years 1924-25 and 1925-26 I drew attention to the 
manner in which the King's Printer's Advance Accounts had been dealt with in 
the past and pointed out that in my opinion the method followed did not con- 
form to the provisions of the Public Printing and Stationery Act, especially as 
regards the amount of the advances made from time to time to the King's 
Printer. This matter was formally referred by me to the Treasury Board and 
the question raised with respect to the amount of the advances to the King's 
Printer was submitted by the Treasury Board to the Department of Justice. The 
Deputy Minister of Justice was of the opinion that my contention was well 
founded. 

The opinion of the Justice Department was received too late to permit of 
the introduction at the last session of Parliament of the legislation necessary to 
cover the question raised. Accordingly, in order to avoid a possible cessation 
of work in the Printing Bureau, it was agreed by the Deputy Minister of 
Finance and myself that we would, for the present, assume joint responsibility 
for the authorization of advances beyond the statutory limit of $200,000, on the 
distinct understanding that the King's Printer keep the adverse balance down 
to the lowest possible amount. The total debit balance of $741,568.71 on March 
31, 1926, was reduced to $572,345.39 at the end of the fiscal year under review; 
although the latter balance is $169,223.32 less than that of the preceding year, 
it still exceeds the statutory limit by $372,345.39. 

The amount of printing and stationery supplies obtained during the year 
by the various departments otherwise than through or with the approval of the 
King's Printer was, with the following exceptions, confined, to minor purchases 
chiefly of an emergency nature. Instances of cases in which I had occasion to 
draw the attention of a department to the statutory provision will be found on 
pages 214 and 220 of this volume. Supplies required for such offices and agencies 
of departments as are situated outside of Canada are obtained, as a rule, locally 
without reference to the King's Printer; as no provision for such purchases is 
made in the Public Printing and Stationery Act I consider it advisable that the 
Act should be amended so as to legalize this practice. Orders for the printing 
required in connection with the Dominion Elections, such as voters' lists, proc- 
lamations, ballots, etc., are issued direct to local printing establishments by the 
revising officers or returning officers under the authority of the Elections Act; 
these accounts, which in 1926-27 amounted to $290,619.31, are examined and 
taxed in this office, and it is only in cases of doubt as to the reasonableness of 
the charges that claims are submitted to the King's Printer for taxation. 

The amount paid during the year by the King's Printer for printing, litho- 
graphing, etc., ordered by him and done outside the Printing Bureau was 
$249,193.06; the corresponding amount for 1925-26 was $252,576.91. 

As required by the Public Printing and Stationery Act I caused an examina- 
tion to be made at the Government Printing Bureau of the stock on hand and 
of the stores records, and with the exception of certain differences between the 
stores ledgers and the stock on hand which the department is investigating, the 
result of the examination was satisfactory. 

Statements of the King's Printer's Advance Accounts for the Printing 
Branch and for the Stationery Branch will be found on pages 154 and 155 of this 
volume. 

45743— c 



xviii AUDITOR GENERAL'S REPORT, 1926-27 

Legal Expenses, Disbursements and Taxed Costs 

The customary statement of legal expenses, etc., paid during the year, 
appearing on pages 169 to 175 of this volume, shows the total amount paid to 
each legal firm or lawyer and the amount paid by each department. I have, 
this year, separated the payments of costs taxed against the Government from 
the payments for legal services and disbursements, the total amounts being: — 

Legal services and disbursements $373,707 18 

Taxed Costs 12,249 88 



$385,957 06 



This amount is greater by $161,961-26 than that expended in 1925-26. 
The principal increases were in the following departments: — 

Customs and Excise (National Revenue) $23,760 18 

Finance 59.295 21 

Justice 31,652 47 

Legislation 21,284 80 

Marine and Fisheries 23,450 21 

Railways and Canals 16,856 16 

The increases under Customs and Excise, Finance and Legislation were prac- 
tically all due to expenses in connection with the Customs Inquiry. The 
increase under Justice was due to several special cases, including the Eskimo 
murder trials, the Labrador Boundary Case, the Athabaska Election Inquiry 
and an appeal to the Imperial Privy Council with regard to the Lord's Day 
Act. The increase under Marine and Fisheries may be explained by several 
amounts which were specially voted for professional services in various cases 
and the increase under Railways and Canals is due to two appeals to the 
Imperial Privy Council. 

The largest reductions were $7,243.99 under the Indian Affairs Depart- 
ment and $17,150.77 under Trade and Commerce. 



Loans, Subsidies and Grants, Allowances and Contributions 

I would draw attention to my remarks in preceding reports, in which 
I expressed the opinion that the payment of grants, for which no accounting 
is required, should be authorized by Parliament. Considerable improvement in 
this matter has been noted, since, in a number of the general votes, a clause 
was inserted authorizing the payment therefrom of grants for specified purposes; 
such payments are still made, however, from general votes containing no 
permissive clause. 

In the statement of Loans, Subsidies, etc., given on pages 167 to 169 of 
this volume, I have indicated in each case, by the use of italic letters of refer- 
ence, whether the payment was authorized by a special vote or was paid from a 
general vote with or without an authorizing clause. 

The total amount of the payments of this nature during the year was 
practically the same as in the preceding year, with the exception of amounts 
advanced to Harbour Commissioners which are less by approximately $8,100,000. 



INTRODUCTION XIX 

Relief to Creditors of Home Bank 

Further progress was made in settling the claims of the creditors of the 
Home Bank under the authority of the Home Bank Creditors' Relief Act of 
1925. During the year the following payments were made against the amount 
of $3,000,000 authorized by the Act:— 

Advances to the liquidators for disbursement in accordance with 

the provisions of the Act $250,000 00 

Advances to Hon. A. K. MacLean, Commissioner under the 

Act, for expenses 5,000 00 

Murphy & Donald, Toronto, for legal services 1,775 87 

Total disbursements in 1926-27 # 256,775 87 



The payments previously made, under this Act, are shown on page xv of the 
Introduction to my report for the year 1925-26, and the following statement, 
in summarized form, shows the position of this grant from its inception to March 
31, 1927. 

Total advance authorized by Act $3,000,000 00 

Disbursements thereunder — 

Liquidators, G. T. Clarkson and I. E. Weldon $2,750,000 00 

Commissioner Hon. A. K. MacLean, for 

expenses 25,000 00 

Murphy & Donald, Toronto, for legal services 2,858 50 2,777,858 50 

Available balance 222,141 50 



The claims of the creditors are divided into two classes (1) over $500, (2) 
under $500, both classes being paid by the liquidators, but the Act requires that 
claims of the former class be investigated by the Commissioner before payment. 

The audit of the payments by the liquidators was carried out from time to 
time following the receipt at this office of the statements of disbursements sup- 
ported by proper vouchers, but no statements or vouchers have been received 
as yet in respect of payments to creditors whose claims exceed $500. 

Claims under $500, amounting to $901,529.34, have been examined in the 
Department of Finance and in this office, for 1926-27, leaving a balance of 
$1,848,470.66 still to be accounted for by the liquidators. 

Vouchers for disbursements amounting to $14,258.96, paid out of advances 
of $25,000 made to the Commissioner, were examined by me. The balance still 
remains to be accounted for by him. Details of these expenses are shown in 
Vol. II, Part F, page 24. 

Remission of Excise Tax on Automobiles 

Provision to the amount of $1,690,000 was made in the estimates of the 
Customs and Excise Department (1926-27, Vote 348) for remission of excise 
tax paid on automobiles remaining in the hands of dealers and unsold at the 
time when such tax was repealed by Order in Council, December 18, 1920. 

The expenditure during the year from this vote was $1,549,207.90. The pay- 
ments making up this amount, including simple interest at 5 per cent per 
annum for six years on the amounts allowed on the original claims, were author- 
ized by the Governor in Council. Payments were made as follows: to manu- 

45743-c* 



XX AUDITOR GENERAL'S REPORT, 1926-27 

facturers, $482,923.19; to dealers, $796,746.12; to J. R. Dixon, Ottawa, $206,- 
015.15, being a 15 per cent commission assigned to him by manufacturers and 
dealers; to the Receiver General on account of arrears of Business Profits and 
Excise Taxes due the Crown by certain manufacturers and dealers, $63,523.44. 
Officers of my department made an audit of this expenditure at the Depart- 
ment of Customs and Excise before payment was made, in order to be assured 
that the claims were in accordance with the terms of the Order in Council. 
Details of this expenditure are shown in Volume II, part D, Customs and 
Excise Department, page 123. 



Special Preventive Service 

The estimates of 1926-27 (Vote 349) made provision to the amount of 
$350,000, to be expended in the investigation of reported frauds on the revenue, 
and in the purchase of automobiles and the purchase or hire of vessels to be 
used in the prevention of smuggling. 

The expenditure during the fiscal year charged to this Vote was $244,308.16, 
the details of which are given in Volume II, part D, pages 111 to 113, and may 
be summarized as follows: — 

Chartering and maintenance of patrol boats in Maritime Provinces 

and purchase and maintenance of automobiles, etc $121,945 74 

Salaries and travelling expenses. , 98,077 47 

Investigations 24,284 95 

244,308 16 



All paid cheques issued against advances to the Chief Preventive Officer, 
which formerly were retained in the department, are now forwarded to me for 
examination and audit. 

As the special preventive service is, to a great extent, of a confidential 
nature, the names of those receiving payments are not published. 



Unforeseen Expenses 

The expenditure during the year from the vote of $60,000 for Unforeseen 
Expenses was $24,605.31, which is $6,086.55 less than the expenditure from the 
corresponding vote for 1925-26. The varying character of the disbursements 
made from the vote for Unforeseen Expenses does not permit of any satisfactory 
explanation being given of the differences in the amounts of the expenditures 
from one year to another. The principal expenditure during the year from this 
vote was $14,055.42 in connection with the visit to Canada of the premiers 
of Australia and New Zealand. The amounts expended out of this vote by the 
various departments are shown on page 33 of this volume, and the details will be 
found in the several parts of Volume II, included in the details of the depart- 
mental expenditures. As called for by the terms of the vote, all these expendi- 
tures were authorized before payment by the Governor in Council. 



Welland Ship Canal 

This work, which has been in progress since the latter part of the year 1913, 
is now well advanced. The contract for the construction of the last sub-section, 
a short stretch of canal prism 1,300 feet in length, known as 4B, was awarded to 
Johnston P. Porter on July 28, 1926. 



INTRODUCTION XXI 

The net expenditure incurred on construction during the fiscal year 1926-27 
was $13,846,477.92, being the amount expended under Votes 106 and 107 less 
$142,483.82 refund of previous years' expenditure. The total net cost to March 
31, 1927, was $76,579,030.80. Details of the expenditure for 1926-27 are shown 
in Volume II under Railways and Canals Department, Part W, pages 56 to 65 
and 76. 



Canada Highways Act 

The details of expenditure under the provisions of the Canada Highways 
Act will be found in Volume II, under Railways and Canals Department, Part 
W, pages 22 to 25. The amount paid during the fiscal year 1926-27 was 
$346,496.52, which was $1,302,832.17 less than the expenditure of 1925-26. Of 
the total amount of $20,000,000 authorized by this Act, $18,775,604.25 had been 
paid to the various provinces up to March 31, 1927, leaving an unexpended 
balance of $1,224,395.75 available to the provinces as follows: Ontario, $53,- 
269.37; Manitoba, $257,045.27; Saskatchewan, $121,860.93; Alberta, $792,220.18. 
Under existing legislation these balances will not be available after March 31, 
1928. 



Indian Commissioner's Greater Production Account 

In the introduction to my Report for 1925-26 reference was made under the 
head of "Diversion of Revenue" to the Indian Commissioner's Greater Pro- 
duction Account at Regina. During the summer of 1926 an examination into 
this account was made by an official of this office, following which, recommenda- 
tions, referred to on page 216 of this volume, were made for the establishment 
of a more adequate accounting system. 

The Greater Production Scheme was inaugurated in the spring of 1918 on 
the authority of an Order in Council passed on February 16, 1918, under the 
War Measures Act, the object being to utilize vacant Indian lands in the prov- 
inces of Manitoba, Saskatchewan and Alberta with the view of increasing the 
production of grain and live stock. A commissioner was appointed for the pur- 
pose of carrying out the scheme, and was assigned certain duties and powers. 
Advances amounting to $362,000 were made from the War Appropriation to pro- 
vide for the expenditures necessary for the undertaking which were to be 
refunded from the proceeds of the operations as they might accrue. In January, 
1922, an Order in Council was passed rescinding the former Order relative to the 
Greater Production Scheme. 

Farming operations were begun on a number of Indian reserves early in 
1918 and were continued for some years but the number of farms operated was 
gradually reduced until 1922 when the only one so operated, which is still in 
operation, was that situated on Muscowpetung's reserve in the Qu'Appelle agency. 

All transactions connected with the operation of the scheme have been 
dealt with through a special Trust Account maintained at Regina. All moneys 
received were placed in this account and all disbursements were charged against 
it. In 1922-23, $200,000 of the original advance of $362,000 was refunded and 
a further amount of $150,000 in 1923-24. An additional amount of $57,329.03 
was remitted representing accrued profits to December 31, 1923; this amount 
was subsequently placed, under parliamentary authority, to the credit of a 



xxil AUDITOR GENERAL'S REPORT, 1926-27 

special open account to be expended in the interest of Indians as directed by 
the Treasury Board. Statements of the transactions during 1926-27, in these 
two accounts, will be found on pages 142 and 144 of this volume. 

The transactions in connection with this scheme, from its inception in 1918 
up to the present time, may be summarized as follows: — 

Receipts — 

Advances from War Appropriations $ 362,000 00 

Sales of grain, stock, equipment, etc 1,117,527 41 

Bank interest on deposits 20,024 70 

$1,499,552 11 

DlSBURSEM ENTS — 

Operating expenses 996,543 75 

Office and General expenses 52,620 11 

Commissioner's House 19,446 11 

Refunded to War Appropriation 350,000 00 

Profits to December 31, 1923, surrendered.. 57,329 03 

1,475,939 00 

Balance on hand, March 31, 1927 23,613 11 



The profits arising from the operations for the nine years ended March 31, 
1927, may be stated as being $95,423.99, made up as follows: — 

Profits to December 31, 1923, surrendered $ 57,329 03 

Balance on hand, March 31, 1927 23,613 11 

Proceeds of 1926 crop (sold June, 1927) 26,481 85 

107,423 99 
Less: Balance of advances from War Appropriations (repaid 

in June, 1927) 12,000 00 

95,423 99 



The above figures do not include the value of any stock and equipment 
held in connection with this scheme. The cost of a house bought in 1918-19, 
at Regina, for the Commissioner, $12,500, all repairs and expenses in connec- 
tion therewith, since that date, amounting to $6,946.11, also a considerable 
part of the expenses of the Commissioner's office at Regina, charged to this 
scheme during the earlier years, should have been paid from the Indian Affairs 
Department's appropriation and not made a charge against the Greater Produc- 
tion Scheme. In 1926-27 only a small amount which should have been charged 
to the departmental appropriation was debited to this account. 

As the original authority under which this scheme was inaugurated was 
cancelled some years ago, the legality of continuing it without definite parlia- 
mentary authority is open to question. 



Subsidies to Provinces 

So far as I have been able to determine, no steps have as yet been taken to 
recover from the province of Alberta the amount of $468,750 of subsidy 
overpaid to that province some years ago. Attention was drawn to this 
overpayment on page viii of the Introduction to my report for 1924-25, and the 
correspondence relating to the matter, including an opinion of the Department of 
Justice, was published in Volume II of my report for that year on pages 63 and 
64 of Part F. 



INTRODUCTION xxiii 

Workmen's Compensation Act 

The total expenditure incurred under the provisions of this Act during the 
fiscal year 1926-27 was $331,141.57, being a decrease of $28,922.14 as compared 
with the expenditure for 1925-26. Details of this expenditure are shown in 
Volume II, part W, Railways and Canals Department, pages 16 to 21. 

Disbursements are made under the supervision of the various provincial 
Workmen's Compensation Boards where such Boards are established. In prov- 
inces where no provincial Boards have been established the compensation 
is determined by such Court, Board, officers or other authority as the Governor 
in Council may from time to time appoint. 

Yukon Territory Accounts 

During the summer of 1927 I caused an audit to be made of the Yukon 
Territorial Accounts, including those of the Public Administrator, covering a 
period of two years to March 31, 1927. The liquor accounts were subjected to 
a detailed audit. 

The practice, to which attention was drawn in a previous report, of financ- 
ing liquor purchases by means of loans negotiated in the form of overdrafts 
at the Bank at Dawson still prevails. On March 31, 1927, the amount of the 
overdraft, less the cash on hand and in transit, was $110,200.28, an increase of 
$56,791.97, as compared with the amount on March 31, 1926. The interest on 
overdrafts paid during the year was $6,639.14 being an increase of $3,154.46 
over that paid in 1925-26. As an offset against the overdraft, the Terri- 
torial Government had liquor valued at $114,371.15 on hand on March 31, 1927, 
which exceeded the value of the stock held on March 31, 1926, by $43,786.50. 

A similar practice appears to prevail, although to a less extent, in connec- 
tion with the Yukon Government general account, as an examination of that 
account shows that interest to the amount of $1,412.14 had been paid on bank 
overdrafts during the year. 

At the request of the Gold Commissioner, who was ex-ofiicio Mayor of 
Dawson, the accounts of the city of Dawson were examined and certified correct. 

Detailed and comparative statements of the Yukon Government accounts 
will be found on pages 192 to 195 of this volume. 

Owing to pressure of work in the preparation of my annual report I have 
been unable to communicate the result of the recent audit to the Department 
of the Interior, but I will do so at an early date. 



CAPITAL EXPENDITURE 

The expenditure chargeable to capital during the year was $20,056,953.99, 
an increase of $2,988,244.33 over that of 1925-26. 

My observations in regard to Capital Expenditure published in previous 
reports are still applicable and I desire again to bring them to the notice of the 
House. 

In my last report I cited a number of instances of assets being carried 
in the Balance Sheet of the Dominion at a greater value than their actual cost, 
contrary, it seems to me, to the rule laid down by the House of Commons in 1882 
in this connection, which has not been modified and which appears to be based on 
a sound principle. 



xxiv AUDITOR GENERAL'S REPORT, 1926-27 

Besides the items relating to public buildings and to various public works 
appearing in the Balance Sheet, there are a large number of properties of the 
Crown which are under the jurisdiction of the various departments. While not 
advocating the introduction of the value of these buildings into the Bajiance 
Sheet as assets, although they actually form part of the assets of the Dominion, 
I am of opinion that statements of such properties should be submitted to Par- 
liament from time to time. In this connection, one of the recommendations of 
a sub-committee of the Public Accounts Committee in 1908 was — 

" That all the Departments in the Public Service be requested to sub- 
mit a statement and valuation of the total properties belonging to the Crown 
under the jurisdiction of each department, and that such statements be laid 
before Parliament within fifteen days of the opening of the next Session of 
Parliament, and thereafter every five years within such time of opening." 

I do not know if effect has ever been given to this recommendation, nor am I 
aware if any such statement as that recommended was laid before Parliament 
during recent years. 

It seems advisable that some measure of attention be given to this ques- 
tion. In the meantime the examination of the various items of the Capital 
expenditure is being carried on. 



AUDIT OF GOVERNMENT STORES 

According to annual returns received from the various departments, the 
value of stores on hand as at March 31, 1927, exclusive of National Defence 
stores, amounted to $6,012,593.19 as follows: — 

Indian Affairs $ 59,160 45 

Interior (National Parks) 43,504 85 

Marine and Fisheries 1,124,113 32 

Mines 75,443 06 

Penitentiaries Branch 1,648,726 04 

Post Office 1,237,626 26 

Printing and Stationery 507,921 30 

Public Works 145,411 82 

Railways and Canals 464,999 67 

Royal Canadian Mounted Police 367,184 52 

Soldiers' Civil Re-Establishment 338,501 90 

The Department of National Defence has furnished me with certified state- 
ments showing the value of Dominion Arsenal, Naval Service and Royal 
Canadian Air Force stores, but for reasons given in previous reports, only 
unpriced certified inventories of stores at the various military depots are avail- 
able. 

I am pleased to report a continued improvement in the preparation of inven- 
tories and methods of stores accounting, in several of the departments. The 
Post Office Department in particular, as a result of inspections made by this 
office, has recently carried out a reorganization of its depots at Winnipeg, 
Regina, Edmonton and Vancouver with very satisfactory results. 

Several other stores depots, maintained by various departments, were 
inspected since the issue of my preceding annual report. In some cases, the stores 
were found exceptionally well kept and the records in good order; in others 
there was no systematic control of the purchase, receipt and issue of 
stores, and no permanent record thereof maintained. In one depot in par- 
ticular where a considerable variety of material amounting to over $400,000 
in value is carried, the records kept were of little value, affording no proper 
accounting control; material was recorded at inflated values; amounts were 



INTRODUCTION XXV 

written off without apparent authority, etc. The conditions in this depot are 
receiving further attention from this office, and the department is being apprised 
of the findings of my representatives. 

Although conditions in some of the depots recently inspected were found 
most unsatisfactory, recommendations made by my office towards the elimination 
of loose methods and the introduction of improvements in the system of 
accounting were generally readily adopted and put into operation. This is a 
very encouraging feature of my inspections and examinations as such co-opera- 
tion on the part of departmental officials is bound to result in better methods 
of stores administration and in substantial savings of public funds. 

One of the more important departments, with a desire of still further 
improving its system of stores accounting, has taken a very commendable step 
in causing to be held at its head office a round table conference of the various 
store-keepers and stores accountants, to which officials of this office were invited, 
for the purpose of discussing standard accounting practices and procedure and 
improvements in the system of accounting. Other departments, where practic- 
able, might hold similar conferences as one of the best means of creating a spirit 
of co-operation tending to promote uniformity and efficiency. 

The annual examination of the stock and records of the Government Printing 
Bureau was made as at March 31, 1927, in accordance with the provisions of 
the Public Printing and Stationery Act, and is referred to in a separate chapter 
of this Report. 

In accordance with the provisions of a Royal Proclamation of November 2, 
1907, the usual half-yearly joint inspections of the coin and bullion in the 
Ottawa branch of the Royal Mint were made by officials of my office and of the 
Finance Department. 

Surplus stores, having a sale value of $45,298.37, transferred from other 
departments to the Department of Indian Affairs under authority of Order-in- 
Council 1632 of August 17, 1923, and stored at Regina, are included in the 
above summary of stores. Sales made at the Regina Warehouse during the 
year amounted to $1,653.25, as shown in Vol. II, part I, page 2, of this Report. 

According to the monthly reports and copies of minutes received in con- 
nection with surplus and obsolete stores the amount disposed of during the year 
was $190,586.34 as follows:— 

Transferred to other departments $ 79,096 39 

Sales to the general public 111,489 95 

I am informed that the various departments are more disposed than here- 
tofore to report surplus and obsolete stores. Recent inspections made by this 
office, however, show a considerable quantity of such material not yet reported, 
the local officials apparently being under the impression that it is not saleable. 
This feature should be given closer attention by some departments as it may be 
the means avoiding losses. 



OPEN ACCOUNTS 



Amounts Due the Dominion Government 

Further progress has been made during the year in the examination of 
Public Accounts of Canada which record the amounts due the Dominion Govern- 
ment. A number of these amounts are of such long standing that it is difficult to 
get full information with regard to them. Notes are given in subsequent para- 
graphs on such accounts as call for special mention. 



xxvi AUDITOR GENERAL'S REPORT, 1926-27 

In addition to the amounts due the Government which appear in the Balance 
Sheet, are those carried as arrears in the books of the different departments, 
statements of which are received annually. These amounts are published under 
" Arrears Due " in the " Miscellaneous Statements " in the first volume of my 
annual reports. The departments were asked, when submitting these statements 
to give an indication of the probability of the amounts due being recovered at 
any time but the information given on this point was in many cases very vague 
and little use of it could be made by me. It is certain, however, that a con- 
siderable number of these accounts can never be collected, but I understand 
debts due the Crown may not be written off unless with the authority of the 
House of Commons, and until such authority is obtained they have to be carried 
on the books of the departments. 



Advances to Imperial and Foreign Governments 

The amounts due on March 31, 1927, by the Imperial and by various 
European governments are shown in the Public Accounts for 1926-27 in schedule 
" B " to the Balance Sheet. Little need be added to the remarks on these accounts 
appearing on page xxi of the Introduction to my report for 1925-26. The 
balance of the Imperial Government account, w r hich is non-interest bearing, is 
necessarily a varying balance contingent on the disbursements made by the 
Canadian government on account of the Imperial government and on the repay- 
ments made from time to time by the latter. The advance of $230,000 to the 
French government was repaid in full at maturity on June 30, 1926, and the 
Greek government reduced its indebtedness during the year by $185,000 in 
accordance with the terms of the agreement. The advances to the Belgian and 
Roumanian governments remain at the same figure as last year. With the 
exception of the claims against the governments of Italy and Russia upon which 
no interest has been paid to date, interest was received regularly on all the other 
amounts due. 



Halifax Dry Dock 

No change has been made in the method of dealing with the amounts 
received on account of the sale of the Halifax Dry Dock to the Halifax Ship- 
yards, Limited, which was referred to on page xvi of the Introduction to my 
report for 1925-26. The annual instalment of $50,000, due on December 31, 
1926, was received and, following the practice of previous years, was placed to the 
credit of the Casual Revenue of the Public Works Department. This makes a 
total of $200,000 received on account of the sale price of $1,250,000, the whole 
of which has been credited to Casual Revenue, while the Dry Dock is still 
carried as an asset in schedule " G " to the Balance Sheet of the Dominion at the 
original figure of $1,552,827.43. I still hold the opinion, expressed in my report 
of last year, that this method of dealing with the transaction is incorrect and 
would again recommend the adoption of one or other of the methods already 
suggested. 

Land Settlement Schemes 

The various agreements entered into between the Imperial and Canadian 
governments under the Empire Settlement Act (Imperial) of 1922 are out- 
lined on page xi of the Introduction to my report for 1925-26, and the summaries 
of transactions for 1926-27 of each of the following accounts in connection with 



INTRODUCTION XXV11 

the Empire Settlement Scheme are shown on pages 140 and 161 to 163 of this 
volume. 

Assisted Passages. — The audit of the books maintained in the Department 
of Immigration and Colonization in connection with the aid afforded migrants, 
in the form of assisted passages, was continued and completed to March 31, 1926, 
and my report on this audit was sent in due course to His Majesty's Secretary 
of State. I had occasion to renew my recommendations to the department for 
the improvement of the system of recording and accounting in this connection, 
and I have been assured that these improvements will be carried out before a 
further audit is proceeded with. 

Three Thousand Family Scheme. — The audit of the books maintained under 
the direction of the Soldier Settlement Board in connection with the placing of 
British settlers on farms, known as the "3,000 Family Settlement Scheme", 
was continued to March 31 , 1927. My report on this audit also was sent to 
His Majesty 's Secretary of State. 

The amount due, on March 31, 1927, by migrants under this scheme, is 
shown in the Empire Settlement Farms Transferred Account as $3,843,733.47, as 
against $1,167,537.25 on March 31, 1926, which is an increase during the year of 
$2,676,196.22. The greater part of this increase is due to a transfer of $2,640,- 
553.42 from the Soldier Settlement Loan Account, representing the aggregate of 
the prices at which lands formerly held by soldier settlers were transferred to 
migrants under this scheme. Only a very small fraction of the total indebtedness 
is due to actual cash advances, as practically the whole amount represents the 
value placed on lands sold on loan by the Soldier Settlement Board. The total 
indebtedness, as on March 31, 1927, may be analyzed as follows: — 

Amount at which lands formerly held by soldier settlers were 

transferred to migrants $3,790,996 90 

Value of lands acquired by purchase, sold under loan to 

migrants 59,951 83 

Special cash advances 7,575 94 

3,858,524 67 
Less — Repayments by migrants 14,791 20 

3,843,733.47 



On page 189, of this volume, will be found the Balance Sheet and a 
Summarized Cash Statement of the " 3,000 Family Settlement Scheme ". 

Soldier Settlement Account. — The reduction in the charges to Soldier Settlers 
for live stock furnished them prior to October 1, 1921, as authorized by Chapter 
53 of the Statutes of 1925, was effected during the year with the result that an 
amount of $2,921,062.91, being the aggregate of the reductions credited to the 
individual settlers' accounts, was credited to the Soldier Settlement Loan Account 
and charged against the Consolidated Revenue Fund. This amount was verified 
as far as possible by an examination of the books at the head office of the 
Soldier Settlement Board and a test audit of the reductions in a number of the 
individual accounts was made at different district offices by a representative of 
this office. The intention of Parliament in authorizing this reduction appears 
to have been carefully carried out, although there may have been occasionally 
a tendency to give the settler the benefit of any reasonable doubt. The total 
amount of loans charged against soldier settlers during the year, was $1,990,571.33. 

The total amount collected during the year from soldier settlers was 
$4,341,159.06, of which $1,885,953.89 represented interest charges, leaving a 
total of $2,455,205.17 to apply as repayments of principal. 

The amount shown by the Soldier Settlement Loan Account as due by 
soldier settlers on account of principal of loans, as on March 31, 1927, wag 



xxviii AUDITOR GENERAL'S REPORT, 1926-27 

$80,760,189.59, as against a balance of $86,786,439.76 on March 31, 1926, a 
reduction of $6,026,250.17. This reduction is accounted for as follows: — 

Reduction in charges for live stock $2,921,062 91 

Revaluation of lands transferred to migrants under 3,000 

Family Scheme 2,640,553 42 

Excess of repayments on account of principal over amounts 

charged as loans 464,633 84 

6,026,250 17 



The balance due by soldier settlers includes, in addition to regular loans, 
amounts expended by the Board for repairs and improvements to abandoned 
farms in order to prepare them for re-sale to British settlers. Such expenditures 
have been charged by the Board against the former holders of the land as part 
of the expenses of taking over and re-selling the properties. 

The total expenditure during the year by Canada, in connection with the 
above Land Settlement Schemes, after deducting re-imbursements by the 
Imperial Government, is shown in the following statement: — 

Immigration and Colonization: 

Empire Settlement Schemes, Assisted Pass- 



519,512 86 



Administration $ 34,389 02 

Grants 452,981 72 

Loans 31,024 36 

Rebates and Deportations 1,117 76 



Soldier Settlement Board: 

General Land Settlement, including Soldier 
Settlement Act and 3,000 Family Scheme: 

Administration 1,250,787 45 

Loans to settlers and General Land 

Settlement charges 1,996,006 71 

Purchase of land, etc 8,190 45 



3,254,984 61 



Total : 3,774,497 47 



The expenditure by the Soldier Settlement Board as given above includes 
the cost of administering the Soldier Settlement Act as well as the "3,000 Family 
Scheme", as the appropriation for the year was not divided and the accounts 
could not be separated. 

Statements of these Settlement accounts, and a number of minor accounts 
connected therewith which have been made as self-explanatory as possible, will 
be found on pages 161 to 163 of this volume. 

Loans to Harbour Commissioners 

The following statement shows the sums advanced during the year to Har- 
bour Commissioners with the total advances as at March 31, 1927: — 

Advanced Total Advances 

during 1926-27 to March 31, 1927 

Montreal $1,035,000 00 $46,875,000 00 

Quebec 680,000 00 13,771,995 68 

Vancouver 887,000 00 14,300,900 00 



2,602,000 00 74,947,895 68 



INTRODUCTION xxix 

These advances were made under the authority of Acts of Parliament, 
passed at various times, empowering the Governor in Council to loan, from time 
to time, to the different Harbour Commissioners, sums up to a specified amount 
for the purpose of carrying on the construction of terminal harbour facilities. 
Interest bearing debentures to the par value of the amount loaned at any time 
are required to be deposited with the Minister of Finance and Receiver General. 

Interest on the amounts advanced to the Montreal and Vancouver Com- 
missioners has been paid; but a considerable amount of interest on advances to 
the Quebec Commissioners is outstanding. 

During the year I caused a test audit to be made at Vancouver of the 
accounts of the Vancouver Harbour Commissioners with the result that the 
system for the collection of and the accounting for all revenue accruing to 
the Commissioners and for the control of expenditure was found to be gen- 
erally satisfactory. Of the total capital expenditure to December 31, 1925, 
($17,248,990.93) , it was ascertained from the records that $1,825,546.23 was 
paid from surplus revenue. All necessary information requested by my repre- 
sentatives was furnished to their satisfaction, and their recommendations were 
adopted. I have communicated to the t Departments of Finance and of Marine 
and Fisheries the result of this investigation. 

Under legislation passed in 1885 and preceding years the amount of 
$81,760.97 was advanced to the Three Rivers Harbour Commissioners. Chapter 
71 of the Statutes of 1923 gave the Three Rivers Harbour Commissioners author- 
ity to borrow on the security of debentures such sums as they might require to 
enable them to (1) pay off and redeem the principal of the debentures held by the 
Minister of Finance under the legislation of 1885, (2) pay off and redeem the 
principal of the debentures issued to the public under the legislation of 1892 and 
(3) construct, repair and improve wharves and other works. No part of any 
moneys that may have been raised under this authority has been applied to the 
redemption of the debentures held by the Minister of Finance and the above 
amount is included in the Public Accounts in Schedule " L " to the Balance 
Sheet among the " Miscellaneous Investments (Non- Active) ." Against this 
indebtedness may be set an amount of $2,308.41 standing at the credit of a Sink- 
ing Fund Account called for by the Act of 1885. Interest on the advances to 
the Three Rivers Harbour Commissioners was paid up to June 30, 1887. The 
only amount received since that time on account of interest was $15,000 received 
in 1895, leaving $338,590.90 still outstanding. 



Seed Grain and Relief Advances 

On page xiv of the Introduction to my report for 1924-25 and again on 
page xxii of the Introduction for 1925-26 I drew attention to the difference 
between the amount shown in the Public Accounts as due by settlers on account 
of Seed Grain and Relief Advances and the amount due as reported by the 
Department of the Interior. The balance due on March 31, 1927, on account 
of these advances is given in the Public Accounts as $5,070,322.29. According 
to figures furnished by the Department of the Interior the total amount due at 
that date on account of principal, as shown by the individual ledger accounts 
of the settlers, was $4,324,826.06 or $745,496.23 less than the above amount. 

Recently I have caused an examination to be made of these accounts for 
the period from 1876 to March 31, 1927, and a full and exhaustive report on the 
findings has been submitted to me; the Departments of Finance and Interior 
have been furnished with copies of this report. The objects of the investigation 



XXX AUDITOR GENERAL'S REPORT, 1926-27 

were to ascertain the cause of the difference between the total of the individual 
balances and that shown in the Public Accounts, to establish as accurately 
as possible the correct amount of arrears due on account of principal, and to 
suggest adjusting entries to bring the two amounts into agreement. 

The difference between the figures given by the .Finance Department and 
those of the Interior Department was found to be due to a number of causes, 
the chief of which was that, until within the last few years, the Open Account in 
the Finance Department was charged with the cost of administration in addi- 
tion to the actual advances. 

The total amount collected as principal and interest during the fifty-one 
years period is $14,215,886.63 against a total outlay of $17,855,880.38. 

The Department of the Interior reports that in addition to the amount of 
$4,324,826.06 due on March 31, 1927, on account of principal, a further amount 
of $1,997,174.15 was due on that date on account of interest. The question of 
interest does not enter into the Open Account of the Finance Department. 

I have been informed that during the last few years the Department of the 
Interior has made a complete revision pf the individual settlers' accounts and 
has brought them into accord with the information in the individual files, and 
it may therefore be assumed that the amount of the indebtedness reported by 
the Interior Department is the actual amount, as nearly as it can be determined. 

No attempt was made to estimate the value, as a realizable asset, of the 
unpaid balances which are secured by liens on the land in favour of the Gov- 
ernment. The officials of that department, however, are of the opinion that the 
provisions of Chapter 51 of the Statutes of 1927 will have a beneficial effect on 
collections. 

The amount due by the Saskatchewan Government on account of Seed 
Grain distribution of 1908, upon which $1,893.36 was received during the year, 
is now reduced to $95,136.85. A further amount due on this account by the 
province for interest to January 1, 1927, is stated by the Department of Finance 
to be $203,366.70. 

Statements of the two Seed Grain and Relief open accounts will be found 
on pages 146 and 138 of this volume. 



Suspense Account 

A Suspense Account is maintained among the Open Accounts in the books 
of the Finance Department and of this office, the main purpose of which is to 
record the receipt and issue of various amounts which cannot be applied immedi- 
ately to the purposes for which received or of which the exact disposition is 
undetermined at the time of receipt. Items received from time to time to be 
immediately disbursed are passed through this account for the purpose of record. 
This account is shown in the Public Accounts in Schedule " P," under the head 
of " Contingent Accounts." 

Disbursements from this account are pre-audited so as to ascertain that no 
payment is made for which funds have not previously been deposited therein 
and also that it is for the particular purpose for which the deposit was made. 

The following is a summarized statement in columnar form of the account 
for the year ended March 31, 1927, with explanations of the different items: — 



INTRODUCTION 



XXXI 



— 


Balance 

April 1, 

1926 


Receipts 


Disburse- 
ments 


Balance 

Maich 31, 

1927 


Canadian Wheat Board Reserve 


$ 175,000 00 

82,246 43 

25,391 22 

2,473 73 

4,453 70 






$ 175,000 00 


Overages at Terminal Elevators 




$ 82,246 43 


G. A. Montgomery escheat case 




25,391 22 


Sale of jettisoned flour 

Various items, 19 in number 






2,473 73 
1,578 86 




2,874 84 
34,239 84 


Loss in operating West Indies Steamship ser- 
vice 


$ 34,239 84 

5.568 31 

8.569 69 


Fire Losses 




5,568 31 


Various items, 13 in number 




8,209 14 


360 55 










289,565 08 


48,377 84 


127,570 25 


210,372 67 



Canadian Wheat Board Reserve. — After the Canadian Wheat Board had 
ceased active operations early in 1921, an amount of $175,000 was deposited by 
the Board to the credit of the Receiver General to be held in a Suspense Account 
as a reserve from which to pay outstanding Participation Certificates. This 
amount was held intact in the Suspense Account until after the close of 1926-27, 
as a separate amount had been left in the hands of the secretary which proved 
sufficient to meet all claims presented. This amount of $175,000 will, in all 
probability, be removed from the account during the current year as an Order 
in Council was passed on March 15, 1927, directing that no Participation Cer- 
tificates presented on or after September 1, 1927, should be paid and that all 
moneys at the disposal of the Wheat Board on that date should be declared to 
be the property of the Crown. 

Overages at Terminal Elevators. — On September 10, 1921, the sum of 
$82,246.43 was received from the Board of Grain Commissioners, being an 
amount of $81,330.74 collected as overages from various Public Terminal 
Elevators with $915.69 accumulated interest while held by the Grain Com- 
missioners. This amount had been paid under protest by the elevator com- 
panies and the question was referred by them to the courts where judgment was 
given in their favour for the sum of $81,330.74. The amount of this refund was 
voted at the last session, but as the original amount received had been retained 
in the Suspense Account the payment was charged against that account instead 
of against the appropriation, which was, consequently, reported as being unex- 
pended. The amount of $915.69 interest was transferred to the Consolidated 
Revenue Fund as Casual Revenue. 

G. A. Montgomery Escheat Case.— The amount of $25,391.22, which has 
been held in the Suspense Account for many years without change, represents the 
residue of the estate of the late G. A. Montgomery of Regina, which had been 
declared escheated to the Crown. Since the close of the fiscal year this amount 
has been transferred to Casual Revenue as part of the Consolidated Revenue 
Fund. 

Sale of Jettisoned Flour.— The amount of $2,473.73 was the net proceeds of 
the sale of a quantity of flour jettisoned in November, 1924, from an unknown 
steamer and sold by the wreck receiver. As no claim to the wreck was 
established within a year the proceeds, under the Canada Shipping Act, reverted 
to the Crown. This amount also has been transferred to Casual Revenue as 
part of the Consolidated Revenue Fund since the close of the fiscal year. 



xxxii AUDITOR GENERAL'S REPORT, 1926-27 

Various Debit Items, $4,453.70. — Four of these items, amounting to $2,- 
874.84 which had been held temporarily pending the fulfilment of certain con- 
ditions were paid over during the year to the persons entitled thereto. The 
remaining amount of $1,578.86 is made up of a number of items concerning which 
no particulars have been obtained or of which the rightful owners have not 
been located. 

Loss in Operating West Indies Steamship Service. — During the year amounts 
totalling $34,239.84 were received from the governments of Bahamas, Honduras 
and Jamaica to cover the loss in operating a West Indies Steamship Service in 
1925. As this service was maintained by the Canadian Government Merchant 
Marine the above amount was paid over to that body. 

Fire Losses. — Various sums, amounting to $5,568.31 were received from 
insurance companies on account of damage by fire in December, 1926, to the 
Ottawa Electric Building and the Bangs Building, which had been expropriated 
by the government. This amount is being held in the Suspense Account until 
the completion of the expropriation proceedings. 

Various Credit Items received during the year, $8,569.69. — Nine of these 
miscellaneous items, amounting to $8,209.14, were applied during the year to the 
purposes for which they were received or were returned to the remitters. The 
remaining four, amounting to $360.55, were not dealt with during the year and 
form part of the balance on March 31, 1927. 



Unclaimed Dividends Account 

An account of a similar nature to the Suspense Account dealt with above, 
is that for Unclaimed Dividends re Liquidators under the Bankruptcy 
Act. Under sections 136 and 137 of the Winding-Up Act (Revised Statutes, 
Chap. 144) and section 37 (8) of the Bankruptcy Act of 1919, liquidators or 
trustees of estates in liquidation are required to remit to the Minister of Finance 
all dividends which have not 'been distributed within a certain time on account 
of the whereabouts of the creditors being undetermined; payments are made to 
creditors from this account after verification of the claims. The credit balance 
on March 31, 1927, was $16,642.72. 



TRUST FUNDS 



Progress was made during the year in obtaining information from the 
various departments with regard to cases in which moneys collected and admin- 
istered by departmental officers are held by them in Trust Accounts and also 
cases in which such moneys are administered directly by the departments. 
Instances of such accounts are the following, statements of which will 
be found among the Open and Trust Accounts set out on pages 130 to 163 
of this volume. 

Immigration Agents' Trust Accounts. 

Indian Commissioner — Greater Production Account. 

Lignite Utilization Board. 

Post Office Guarantee Fund. 



INTRODUCTION 



XXXlll 



The following is a comparative statement of the balances on March 31, 
1926, and March 31, 1927 standing at the credit of certain open accounts which 
are included in Schedule "0" to the Balance Sheet in the Public Accounts under 
the head of "Trust Funds." 



— 


Credit 

Balance, 

March 31, 

1927 


Credit 

Balance, 

March 31, 

1926 


Increase 


Decrease 


Burrard Dry Dock Pontoons 

Canadian Military Canteen Funds 


$ 3,681 05 
20,000 00 

78,650 00 

2,659,581 37 

916,852 80 

984 43 

366,020 06 

12,860,953 69 

128,284 18 

21,198 50 

118,186 85 

98,087 60 
70,133 65 
39,663 28 
28,988 24 
11,368 14 

838 15 
370 89 
449 54 

175,087 14 

551,319 13 

12,663 43 

500,000 00 


$ 1,208 79 
1,168,667 52 

71,462 50 

2,658,552 74 

581,032 84 

827 50 

'336,227 74 

12,418,460 77 

136,278 83 

25,529 16 

114,472 98 

92, 164 32 
65,030 65 
34,505 03 
19,751 76 
12,097 00 

475 58 
540 17 
495 34 

189,755 31 

418,831 45 

8,175 59 

500,000 00 


$ 2,472 26 


$ 1,148,667 52 


Canadian National Railways — Guaran- 
teed Bond Issues (Outstanding interest) 


7,187 50 

1,028 63 

335,819 96 

156 93 

29,792 32 

442,492 92 




Contractors' Security Deposits 




Immigration Guarantee and Special Fund 
Indian Trust Funds 




Military Estates, Fund No. 1 


7,994 65 


Military Estates, Fund No. 2 

Militia and Defence, Regimental Funds. . 
Pilots' Pension Funds — 
Decayed Pilots, Montreal District 




4,330 66 


3,713 87 

5,923 28 
5,103 00 
5,158 25 
9,236 48 




St. John Pilotage District 








Royal Military College Cadets' Fund. . . 


728 86 


School Lands — 
Alberta 


362 57 






169 28 


Saskatchewan 




45 80 


Soldiers' Civil Re-Establishment, Fund 
No. 1 




14,668 17 


Soldiers' Civil Re-Establishment, Fund 
No. 3 


132,487 68 
4,487 84 




Soldier Settlement Board, Trust Account 








Less — Pilotage Funds invested in Bonds.. 


18,663,362 12 
203,193 33 


18,854,543 57 
189,193 33 


985,423 49 
14,000 00 


1,176,604 94 








18.460.168 79 


18,665,350 24 


971,423 49 


1,176,604 94 



The accounts enumerated in the above statement are the same as were 
listed last year with the exception of the Intercolonial and Prince Edward Island 
Railways Employees' Provident Fund account, which although still maintained 
as a Trust Account is balanced each month. Following are notes on this and on 
a number of other Trust Accounts. 

No change has been made in the manner in which the moneys received by 
the Custodian of Enemy Debts and Property are held, nor is any examination 
made by this office of the securities held by the Finance Department in con- 
nection with these Trust Funds or otherwise. 



Canadian Military Canteen Funds 



The distribution of the Canteen Funds, which was commenced in 1925-26, 
in accordance with the Canteen Act of 1925, was completed during 1926-27, with 
the exception of a sum of $20,000 which the Act directs to be held by the 
Receiver General for the payment of outstanding accounts or claims. 



45743— d 



xxxiv AUDITOR GENERAL'S REPORT, 1926-27 

During the year an amount of $258,885.21 was credited to the fund and 
charged to Interest on Public Debt, representing interest due and accrued up to 
December 31, 1925, on the amounts held in the fund. This interest with $7,078.85 
profit from the sale of bonds in 1925-26 made a total amount of $265,964.06 
available for a second distribution which was paid over to the trustees for the 
various provinces in the proportions directed 'by the Act as shown in a 
statement of the Canteen Fund Account for 1926-27, on page 152 of this volume. 
The allotments of the interim distribution, which had been withheld from the 
provinces of Prince Edward Island, Quebec and Ontario, were paid during the 
year after these provinces had appointed their trustees. 

The Order in Council authorizing the payments of the allotments to the 
province of Ontario, also provided for interest to be paid on these allotments 
up to December 31, 1926, the required amount of which, $28,154.41, was charged 
to Interest on Public Debt and credited to the Canteen Funds and subsequently 
paid over to the trustees for the province of Ontario. 



Intercolonial and Prince Edward Island Railways Employees' Provident 

Fund 



In my report for the fiscal year 1925-26 I made a reference to the statute 
(6-7 Edward VII, Chap. 22 of 1907) in which authority was given for the 
creation of a fund to provide life allowances for retired officers and employees 
on the staff of the Intercolonial and Prince Edward Island Railways, and I 
called attention to the inadequacy of the contributions authorized under the Act 
to meet the obligations imposed on the fund. 

I pointed out that were it not for contributions by the Canadian National 
Railways far in excess of the statutory requirements the Board administering 
the fund would not have been in a position to pay a number of life allowances 
coming due under the legislation of 1907. There has been no change in the 
situation since the date of my last report. 

A statement of this account showing the amounts received from the various 
sources together with a summary of the disbursements will be found on page 156 
of this volume. 



School Lands Funds 



The lands in the provinces of Manitoba, Saskatchewan and Alberta desig- 
nated by the Dominion Lands Act as School Lands are administered by the 
Department of the Interior on behalf of those provinces. All moneys collected 
are deposited to the credit of the Receiver General and the respective provincial 
trust accounts in the Dominion ledgers are credited with the amount of the col- 
lections; these accounts are also charged with the expenditures. The money 
received on account of principal arising from the sale of any of the lands is 
invested half-yearly in Dominion of Canada 5 per cent Debenture Stock. All 
other receipts, whether for rents, timber dues, interest, etc., after deducting the 
expenses of administration, are paid over annually to the treasurers of the 
respective provinces. 



INTRODUCTION xxxv 

Statements of the school lands accounts for each province for the fiscal year 
1926-27 will be found on page 145 of this report. The following is a combined 
summary of the three accounts: — 

Principal of Land Sales: 

Balance on hand, April 1, 1926 $ 1,511 09 

Received during the year . 827,147 49 

828,658 58 
Invested in 5 per cent Debenture Stock 827.000 00 

Balance remaining on hand, March 31, 1927 1,658 58 

Interest, Rents, etc.: 

Interest collected on account of land sales 481,166 96 

Rentals, Timber dues, etc 244,162 26 

Interest on Debenture Stock 1,385,475 00 

Interest allowed on monthly cash balances 21,907 81 

2,132,712 03 
Deduct — Expenses of administration 77,206 93 

Balance paid over to Provincial Treasurers 2.055,505 10 

Without taking into account the interest on Debenture Stock and on the 
monthly cash balances, which were dealt with entirely by the Department of 
Finance, the amount collected by the Department of the Interior was $1,552,- 
476.71, and the expenses of administration $77,206.93, or 5.04 per cent of the 
coMeotions. The corresponding figures for 1925-26 were: collections, $2,042,- 
270.27; expenses of administration, $79,561.20; percentage, 3.90. 

The total amount invested in Debenture stock, as at March 31, 1927, was 
$28,433,000 as shown in Schedule 4i T" to the Balance Sheet to the Public 
Accounts, under the head of " Funded Debt." 



Soldiers' Civil Re-Establishment, Fund No. 3 

On page xxvii of my report for 1925-26 I gave a brief outline of the above- 
mentioned fund and drew attention to the fact that while it had originally been 
established for the purpose of administering certain pension funds it had also 
been credited with the amount of deductions at the rate of five per cent made 
from the salaries of permanent employees of the Department of Soldiers' Civil 
Re-Establishment. My suggestion that these abatements should be credited to 
a separate account has not been acted upon, and this account is still used to 
record moneys received and disbursed for two entirely different purposes. 

A statement of this fund is given on page 161 of this volume, from which 
it will be seen that during the year an amount of $70,846.16 was collected as 
abatements from the salaries of employees, of which amount $4,294.90 was 
returned to contributors and $1,368 was transferred to Superannuation Fund 
No. 5, for abatements made from salaries of officials who had been declared 
eligible to the benefits of the Superannuation Act. Of the bailance of $551,319.13 
remaining in this fund on March 31, 1927, $111,546.34 is made up of abatements 
from salaries of officials and the remainder, $439,772.79, consists of funds held 
for the benefit of pensioners. 

I am still of the opinion that these abatements should be dealt with in a 
separate account. 

45743-Di 



xxxvi AUDITOR GENERAL'S REPORT, 1926-27 

Indian Trust Fund Accounts 

Among the accounts which, under Section 63 of the Consolidated Revenue 
and Audit Act, the Minister of Finance has directed the Auditor General to 
examine and audit are "the accounts with the several Indian tribes, known as 
the Indian Fund." In connection with this examination of the Indian band 
accounts the following statements have been published for a number of years 
in the annual reports of the Auditor General: — 

(1) A summary statement, in the form of a ledger account, of the total 
transactions during the year in the fund, regarded as a whole, as it is dealt 
with in the Public Accounts. 

(2) A tabular statement showing the balances at the credit of each 
band with the debits and credits for the year. 

(3) Separate statements, in ledger form, of each of the band accounts 
as they are maintained in the books of the Indian Department, showing in 
detail the receipts and disbursements during the year. 

There are approximately 450 distinct band accounts, the majority of which 
ore divided into two parts, as to Capital and Interest, and their publication in 
my report occupies about 100 pages in Part I of the second volume, which I 
consider is far too much space to devote to information which is of interest 
to few except to the Indians concerned. Moreover a great deal of the time of 
my staff is taken up with the preparation of these accounts for publication. 

It is my intention in future reports to limit the published results of my 
examination of these accounts to the first two statements mentioned above, 
and to eliminate the publication of the separate band accounts. While the Indians 
are doubtlessly entitled to periodical statements of their accounts, such state- 
ments should in my opinion be furnished by the Department of Indian Affairs, 
and not by this office. The Deputy Superintendent General of Indian Affairs 
has been notified of my intentions. 

It is not, however, my intention to relax in any way the vigilance exercised 
in the past in the examination of these accounts and should the House of Com- 
mons at any time require information with regard to any of these accounts this 
office will be in a position to furnish it. 



Superannuation and Pensions — Civil and Military 

On page 188 of this volume is shown a statement of receipts and disburse- 
ments on account, of Superannuation and Pensions, civil and military. The state- 
ment shows, in addition to the cash transactions for the fiscal year, a comparison 
of the balances at the credit of Superannuation Funds at the close of the fisca 1 
year under review with those of the previous year. The total expenditure for 
1926-27 was $39,633,747.15 as compared with $38,880,471.58 in the previous year, 
being an increase of $753,275.57. 

In my preceding report reference was made on page xxviii of Volume I 
to certain matters of importance which had arisen in the administration of the 
Superannuation Act, 1924, and which called for attention in the event of any 
amendments being submitted to the House of Commons. As a result of the 
amendments passed at the last session practically all the difficulties referred to 
have been removed. 



INTRODUCTION xxxv 

Government Annuities Fund 

The following statement of liabilities as at March 31, 1927, was received 
from the Annuity Branch of the Department of Labour at too late a date to be 
included in the financial statement of the Annuities Fund published on page 148 
of this volume among the Open and Trust Accounts: — 

Net present value of outstanding contracts: 

Immediate Annuities $ 5,186,619 00 

Guaranteed 1,506,296 00 

Last Survivor 1,512,116 00 

Deferred Annuities 3,187,949 13 

11,392,980 13 
Surplus as at March 31, 1927 53,139 35 

Total at credit of Fund, March 31, 1927 11.446,119 48 



MISCELLANEOUS STATEMENTS 



Statements dealing with special features of the activities of the Govern- 
ment will be found on pages 164 to 195 of this volume. They are similar to those 
submitted in my last report with the exception of the following, the audited 
reports of which have not been received from the departments concerned: — 

Canadian Grain Elevators — Balance Sheet and Profit and Loss 
Account. 

Pacific Cable Board — Statement of Receipts and Disbursements. 

Observations in connection with the various other statements will be found 
below and in several other chapters of this report. 



Arrears Due 

The statements of arrears due to the Dominion Government, which are 
presented in the same form as last year, are shown on pages 164 to 166 of this 
volume- None of the amounts due the government which appear among the 
assets in the Balance Sheet of the Dominion are included in these statements. 
The statements presented have been compiled from returns furnished and certi- 
fied by the various departments. Reference to these arrears has already been 
made in this report in my remarks on " Amounts due the Dominion Govern- 
ment." 

Arrears Due, General. — The amount of Arrears Due (General) on March 
31, 1927, as reported to me, was $11,304,075.29, which is a reduction of $284,- 
711.99 from the arrears on March 31, 1926. The largest decrease was one of 
$1,369,777.25 under the head of Dominion Lands, other considerable decreases 
during the year were: Interior Department, Petroleum and Natural Gas, 
$33,067.76, and National Defence, Naval Service, $35,250.78. The principal 
increases during the year were: — 

Immigration and Colonization $101,819 72 

Soldiers' Civil Re-Establishment 807.167 82 

Interior, Seed Grain, Interest 89.789 68 

Interior, Timber Dues 103.600 5P 



xxxviii AUDITOR GENERAL'S REPORT, 1926-27 

The large increases reported by the Department of Immigration and Coloni- 
zation and by the Department of 'Soldiers' Civil Re-Establishment are due to 
these departments making more complete returns; only a small part of the 
increases shown above was due to arrears which actually accrued during 1926-27. 

Interest Accrued on Loans and Advances to Railways, Government Mer- 
chant Marine, Harbour Commissioners, etc. — The amount of interest accrued 
during the year on these loans and advances, the majority of which are shown 
in schedules " K " and " L " to the Balance Sheet of the Dominion as 
non-active assets, is given in this statement as $19,118,840.84, as against 
$37,126,121.98 shown in my report for 1925-26 as having accrued during 
that year. This apparent decrease is due to the fact that in the state- 
ment of arrears of interest for 1926-27 furnished me by the Department 
of Finance the interest accruals are brought down only to January 1, 1927, 
whereas in the statement for the preceding year they were given to July 1, 1926. 
The interest shown as due by the Montreal Harbour Commissioners is for the 
six months from July 1 to December 31, 1926, which was not paid until Septem- 
ber, 1927. The arrears shown against the Montreal Turnpike Trust represents 
interest overdue on advances to the former Trust; under the existing arrange- 
ment interest is being paid regularly by the municipalities. 

Principal Outstanding on Indian Land Sales — Indian Trust Fund — The 
figures given in this statement represent the amount of principal moneys, 
arising from the sale of Indian lands, outstanding on March 31, 1927. No state- 
ment of the interest remaining unpaid or of arrears of rentals of Indian lands 
has been furnished me by the Department of Indian Affairs. The amount of 
principal outstanding on March 31, 1927, is stated as $1,643,078.75, as against 
$1,704,666.02 on March 31, 1926, a reduction of $61,587.27. 

The following is a summary of the three Statements of Arrears: — 

1926-27 1925-26 Increase Decrease 

Arrears, General $ 1 1.304.075 29 $ 11.588.787 28 $284,711 99 

Interest on Loans and Advances.. 247.630.090 76 228.511,249 92 $19,118,840 84 

Indian Lands 1.643.078 75 1,704.666 02 61.587 27 



260,577.244 80 241,804.703 22 18,772,541 58 



Dominion Lands. — The receipts and disbursements during the year on 
account of Dominion Lands, with a comparison with the corresponding figures 
for 1925-26, are shown in the following table: 

1926-27 1925-26 Increases 

Land Patents Branch $ 635.00128 $ 542.938 03 $92.063 25 

Timber and Grazing 1.193.905 20 1.079.808 40 114,096 80 

Mining Lands 972.728 51 686.670 59 286.057 92 

2.801.634 99 2.309.417 02 492,217 97 

Disbursements — 

Salaries and Contingencies— Outside Service K78.813 38 603.096 35 75.717 03 

Surveys 380,361 08 398,973 21 * 18,612 13 

1.059,174 46 1.002.069 56 57.104 90 

Excess of Receipts over Disbursements 1,742,460 53 1,307,347 46 435.113 07 



The arrears due on March 31, 1927, on account of Dominion Lands as 
reported by the Department of the Interior amounted to $5,880,761.46, as 
against $7,250,538.71 reported as due on March 31, 1926; this is a decrease in 



INTRODUCTION xxxix 

the amount owing the government of $1,369,777.25 or approximately 19 per cent. 
The reduction may be attributed to the same two causes as last year, viz: — 
(I) an increase in the amount collected and (2) the cancellation of sales, where- 
by, under the provisions of the Dominion Lands Act, the lands are re-possessed 
by the department and the indebtedness written off. 

In my report for last year I stated that it was my intention to make an 
examination into the method of dealing with the land sales, followed in the 
Department of the Interior. I have been unable, up to the present time, to 
make much progress in the proposed examination, but an inspection was made, 
during last summer, of one of the most important land offices in the West. I 
hope to make a more extended examination into these matters at an early date. 

Graving Docks — Public Works — Revenue and Expenditure 

The revenue derived from the Graving docks and repair slips in 1926-27 
was $125,305.58, an increase of $35,194.93 over the year 1925-26. The Quebec 
docks showed an increase of $24,345.60, and the Old Esquimalt dock $6,668-41, 
while $3,342.42 was collected at the new Songhees dock at Esquimalt which 
commenced operations during the year. 

The operations of the Quebec docks produced a surplus of revenue over 
expenditure to the amount of $22,296.85. The operation of the Selkirk repair 
slip produced a surplus of $563.04. 

Expenditure in connection with the cost of operation of the docks was 
$148,756.10, an increase of $25,719.09 as compared with 1925-26. 

The net cost of operation in 1926-27 was $23,450.52 as compared with 
$32,926.54 in 1925-26. 

A comparative statement of Revenue and Expenditure for the past three 
years is shown on page 187 of this volume. 



Telegraphs — Public Works — Revenue and Expenditure 

The revenue derived from the Government Tdegraph and Telephone Lines 
in 1926-27 was $296,413.75, an increase of $8,694.17 over the year 1925-26. The 
following divisions contributed to this increase: Eastern Lines, $3,392.35; Van- 
couver Island District, $3,330.29; Yukon System (including Northern British 
Columbia), $7,399.69. Three districts showed decreased returns: Saskatche- 
wan, $154.05; Alberta, $1,272.55; British Columbia, $4,001.56. 

The expenditure in connection with the cost of operations of these lines 
was $724,019.66, a decrease of $43,331.42 as compared with 1925-26. 

A comparative statement of the revenue and expenditure for the last three 
years is shown on page 187 of this volume- 



Pacific Cable 

I am not in a position to include among the Miscellaneous Statements m 
this Report, a statement of the revenue and expenditure by the Pacific 
Cable Board during the financial year 1926-27, as the annual report of the 
Board has not as yet been made public. I understand, however, that, as the 
earnings_exceeded the ordinary disbursements, Canada wi'll not be called upon 
to make any contribution on account of the operations of 1926-27. No official 
communication has been received by me with regard to the matters dealt with 
in the correspondence published on pages S-192 to S-197 of my Report for 
1924-25. 



xl AUDITOR GENERAL'S REPORT, 1926-27 

An Imperial Act (Pacific Cable Act, 1927) consolidating and amending the 
Pacific Cable Acts of previous years was passed at the last session of the* 
Imperial Parliament and assented to on June 29, 1927. Section 4 of that Act 
prescribes how the sums standing to the credit of the Reserve Fund may be 
applied. Subsection 2 of section 3 directs that the whole of the surplus for the 
financial year ended March 31, 1927, shall be paid into the Reserve Fund. Sub- 
section 4 of the same section directs that in subsequent years the sum of £10,000 
or one-tenth of the surplus, whichever is the greater, shall be paid into the 
Reserve Fund, but that if the surplus is less than £10,000 the whole shall be 
paid into the Reserve Fund. Provision also is made for the distribution of the 
balance of any surplus among the partner governments. 

Audit of Canadian Patriotic Fund 

As directed by the Canadian Patriotic Fund Act of 1914 (5 Geo. V, Chap. 8, 
Sec. 10), an audit was made, under my direction, of the accounts of the above 
fund for the fiscal year ended March 31, 1927, and my report thereon was trans- 
mitted to the Honorary Treasurer of the Fund on September 3, 1927. 

The total amount at the credit of the fund as at March 31, 1927, including 
amounts invested in securities, was $2,185,081.51 as compared with $2,538,983.51 
on March 31, 1926. The reduction of $353,902 is explained by the fact that the 
amounts paid out during the year for relief and for management expenses 
exceeded the amounts received by way of contributions and interest, neces- 
sitating the sale of some of the securities held in the fund. 



ADMINISTRATION OF THE CIVIL SERVICE ACT 

In the future I intend citing each year, under this title, all instances of 
infractions or contraventions of the Civil Service Act which have come under 
my notice in the course of my examination of the accounts. 

Under the Consolidated Revenue and Audit Act I am called upon to report 
to the Treasury Board any case in which an accountant has expended money 
for which there is no legislative authority. On pages 199 to 204 of Volume I 
of this report, is printed correspondence with the Treasury Board in which 
attention was called to cases of payments by departments to their officials 
in contravention of the Civil Service Act and therefore without proper legis- 
lative authority. I have not been informed whether any action has been taken 
by the Board. 

Under Section 38 of the Civil Service Act, as amended, authority was 
granted to the Civil Service Commission subject to the approval of the Governor 
in Council to exclude certain positions in whole or in part from the operation of 
the Act and also to make regulations prescribing how such positions were to be 
dealt with. Under that authority regulations were approved for the exclusion 
of certain positions with the proviso that where such positions (with a few 
exceptions) are to be continued for more than six months the department shall 
report the duties thereof to the Commission so that each position may be 
classified. In order that I might be in a position to establish that the terms of 
the regulations had been complied with, the departments were requested by 
circular to furnish me with lists of these positions and to indicate whether they 
had been classified as required. As a result action was taken by a number of 
the departments towards having certain exempted positions classified. 

The Civil Service Act requires all persons appointed to any permanent 
position in the Civil Service to subscribe to the oaths of allegiance and office 



INTRODUCTION xli 

before any salaries are paid them. In order that payment of the salaries of the 
permanent employees be made in accordance with this provision, a circular was 
sent to all the departments calling their attention to the statutory requirements 
in respect of this obligation. Following this circular, action was taken by the 
departments to have such permanent employees as had not already complied 
with this requirement to subscribe to the oaths. 

In the examination of some of the offices of the Government outside Ottawa 
it was noted by my officers and also by myself that the rules governing attendance 
of the staff were not observed in all cases. The regulations of the Civil Service 
Commission are specific as to the registering of attendance with the time of 
arrival and departure. It would appear that proper directions in regard 
to the observance of these regulations had not been received from the 
respective departments at the offices visited. When the attention of 
the officers in charge was called to the regulations in this respect they stated 
their willingness to comply therewith. Only a limited number of the outside 
offices have so far been visited and it is possible that there are others where the 
regulations are not being strictly followed. I am of the opinion that the depart- 
ments should direct the attention of all their agencies to what is required under 
the Act and regulations- 

On page 210 and subsequent pages of this volume will be found a precis of 
some of the correspondence with the departments, relating to the employment of 
certain officials which was considered contrary to the Civil Service Act, as fol- 
lows: Civil Service Commission, page 213; Income Tax Branch, page 216; Immi- 
gration and Colonization, page 216; Legislation — House of Commons, page 218, 
Senate, page 219; National Defence, page 220. 



AUDITOR GENERAL'S OFFICE 



The average number of employees on the staff, during the year, exclusive of 
those temporarily employed in connection with the payment of election accounts, 
was 197 as compared with 196 in the preceding year. While there were 
variations in the number of employees in almost every month throughout the year 
the total number in March, 1927, was the same as in March, 1926, namely 192, 
the number of men in both cases being 81. 

The record for leave of absence shows that the sick leave allowed was slightly 
higher than that of the previous year, most of the increase being due to the 
serious illness of several of the employees whose lengthy periods of service 
made them eligible under the regulations for the extended sick leave granted 
in each case. As one of the employees was unable to return to work her request 
for superannuation was granted. In my next report I intend giving further 
details of leave of absence in general. 

In order to stimulate the desire on the part of my officials to more thoroughly 
qualify themselves in higher accountancy and auditing, I have established in 
my office a limited library of the most up-to-date technical books on these 
subjects. The library also includes the reports of the various Comptrollers and 
Auditors General of Great Britain, the United States and of all the Dominions 
of the Empire, together with government publications relating to public accounts 
and finance and a few of the more important accounting magazines published 
in these countries. I am glad to say that a considerable number of 
the officials are taking advantage of this opportunity to increase their knowledge 
of accounting and auditing and to improve their efficiency in the service. 

The remarks contained in previous reports with reference to the personnel 
and housing of my staff and also to the storage facilities are still applicable. 



xlii AUDITOR GENERAL'S REPORT, 1926-27 

GENERAL REMARKS 

Notwithstanding that certain conditions, to which I have referred at (length 
in previous reports and which I consider as militating against greater progress 
being made in the process of improving the methods of accounting control and 
of audit, still exist to a considerable extent I am in a position to report that 
improvements have been made along the following lines: — 

(a) In the organization and internal conduct of this office. 

(b) In the form of my Annual Report, and in the number and importance of 
the matters brought therein to the attention of the House of Commons. 

(c) In carrying out, more extensively, the audit of expenditure pari passu 
with the cash transactions of the several accounting departments, as is evi- 
denced by the fact that the compilation of the details of this report was com- 
pleted at least two months earlier than in former years with a result that the 
staff of this office was released that much sooner to take up the audit of the 
current year's transactions. 

(d) In being instrumental, in certain cases, in the introduction of more satis- 
factory methods of control of expenditure through closer co-operation with depart- 
mental officials and also in the introduction of a more efficient and extensive 
audit of revenue and stores in a number of departments. 

While improvements appear to have been made and greater attention given 
by some departments to the method of inspection of their outside offices, I again 
strongly recommend systematic and frequent examinations of these offices 
by Head Office officials as a means of bringing about a fuller and more 
effective control of revenue and expenditure, and of introducing and maintaining 
uniform methods of keeping the records. With regard to the internal admin- 
istration of these and of all other offices in the service, it is well to bear in mind 
that it is contrary to a well-known administrative principle that any one official 
should receive and disburse moneys and handle cheques and at the same time 
keep the accounts pertaining thereto. Observance of this principle will assure 
better safeguards in the handling of public moneys. 

In line with my plan of ultimately applying the audit in the departments 
to the original books of entry and documents, I hope, next year, to be able to 
introduce this mode of audit in one or two of the more important departments, 
whose officials look forward to this change with favour. For reasons given in 
previous reports this must be done gradually and only so far as the personnel 
of my staff permits. 

The early completion of the compilation of the details of my report this 
year, besides being the result of improved methods, is also due to the fact that 
my Chief Assistants diligently co-operated with me in this task and the 
employees of this office worked arduously during the summer months, in many 
cases postponing their annual leave until such time as they were through with 
their part of the work. 



GEO. GONTHIER, L.I.A., C.A. 

Auditor General 

Ottawa, "January 12, 1928. 



RAPPORT ANNUEL DE L'AUDITEUR GENERAL 



TRESENTE EN CONFORMITE DE LA LOI DU REVENU CONSOLIDE ET DE LA VERIFICATION 



Conformcment aux dispositions de la Loi du Rcvenu consolide et de la 
Verification, j ? ai l'honncur de presenter mon rapport pour l'annee financiere 
terminee le 31 mars 1927. 



FONDS CONSOLIDE 



Revenu 

Comme il ressort du tableau sommaire des revenus, paraissant aux pages 73 
et 74 de ce volume, et des sommaires iplus detailles des revenus et des depenses des 
Ministeres, pages 79 a 126, les revenus de l'annee financiere terminee le 31 
mars 1927 se sont Aleves a $400,629,789.16, en augmentation de $17,608,962.58 
sur ceux de l'annee precedente. La comparaison s'etablit comme ci-apres: 





1926-27 


1925-26 


Diminution 


Augmentation 


Revenus: General et casuel, etc 


.5390,136,375 26 

8,559.401 12 

177,308 76 

1,756,704 02 


$376,210,419 81 

• 8,535,085 77 

127,817 52 

1,147,503 48 


• 


$17,925,955 45 


Interets sur placements 




24,315 35 


Guerre et demobilisation 




49,491 24 


Kecettes diverses (Comptcs publics, 
Appendice 37, page 5) 


$390,799 46 










400,629,789 16 


383,020.826 58 




17,608,962 58 









Cette somme de $400,629,789.16 est en concordance avec le montant des 
revenus paraissant a la page 5 des Comptes publics etablis par le Ministere des 
Finances. Elle ne comprend pas les item ci-aipres: — 

Revenus du Ministere des Postes appliques aux traitements et 
aux allocations de certains maitres de poste et non prevus 
dans les credits parlementaires de ce Ministere $ 6.005,807 73 

Revenus des douanes et de l'accise deposes au credit du Receveur 
General et reverses dans la suite comme drawbacks et 
remboursements 20.863,061 73 

Recouvrements de depenses en capital detailles dans le volume 
II, de ce rapport, pages O — 66, V — 123 et W — 76 et dans les 
Comptes publics, page 5 498.251 36 

Remboursements d'avances portes aux comptes speciaux et 

paraissant a la page 74 de ce volume 2.799,069 09 

xliii 



xliv 



RAPPORT DE L'AUDITEUR GENERAL, 1926-27 



Les recettes postales brutes retenues par le Ministere des Posies et appliquees 
a des traitements, etc., et les paiements de drawbacks, etc., meritionnes ci-dessus, 
ont deja ete portes a la connaissance de la Ohambre des communes dans mes 
rapports precedents. 

Depenses 

Le budget de Tannee financiere actueMe s'elevait d'apres les previsions a 
$233,907,434.48, soit une diminution die $15,001,084.52 sur celles de 1925-26:— 

Lois des credits, nos 1 a 4, Session de 1926 $ 58,002,873 18 

Lois des credits, nos 1 a 5, Session de 1927 94,483,627 86 

Mandats du Gouverneur General 80,671,982 82 

Balances des credits de 1925-26, reportees d'apres l'article 50 

de la Loi du Revenu consolide et de la Verification 748,950 62 

233,907,434 48 

II faut aj outer a cette somme des depenses engagees en vertu de lois speciales 
et s'elevant a $168,105,849.72, (diminution sur l'annee precedente de 
$7,450,256.49). Le montant total des credits prevus par le Bill des Subsides, ou en 
vertu de lois speciales, s'eleve a $402,013,284.20, au lieu de $424,464,625.21 pour 
l'annee financiere 1925-26, sodt une diminution nette de $22,451,341.01. 

L'etat qui suit comprend les depenses engagees au cours de Tannee financiere 
terminee le 31 mars 1927, et imputables sur le Fonds consolide: — 



— 


Ordinaires 


En capital 


Totales 


Bill des Subsides, Mandats du Gouv. Gen 

Credits en vertu de lois speciales 


$212,996,644 05 
168,101,411 67 


,,20,910,890 43 
4,438 05 


$233,907,434 48 
168,105,849 72 








381,098,055 72 
222,461 31 


20,915,228 48 
1^5 69 


402,013,284 20 
222,657 00 






Deduire les balances des credits non employes 


381,320,517 03 
35,139,830 89 


20,915,424 17 
858,470 18 


402,235,941 20 
35,998,301 07 






Total des depenses imputables au Fonds consolide 


346,180,686 14 


20,056,953 99 


366,237,640 13 



Le sommaire suivant permet une comparaison entre les totaux du tableau 
ci-dessus et ceux de l'annee precedente. 



— 


1926-27 


1925-26 


Diminution 


Total des credits 


$402,013,284 20 
222,657 00 


$244,464,625 21 
1,174,838 50 


$22,451,341 01 


Ajouter les depassements de credits 


952,181 50 






Deduire les balances des credits non employes 


402,235,941 20 
35,998,301 07 


425,639,463 71 
55,016,026 55 


23,403,522 51 
19,017,725 48 


Total des depenses imputables au Fonds Consolide 


366,237,640 13 


370,623,437 16 


4,385,797 03 



COMPTES DES CREDITS 

Conformement a l'article 51 de la Loi du Revenu consolide et de la 
Verification, les comptes des credits que m'ont transmis pour verification les 
differents Ministeres, ont ete approuves dans la forme prescribe par la Loi. lis 
paraissent dans ce volume, pages 8 a 72. 



INTRODUCTION 



xlv 



II ressort de ces comptes que les credits ont ete depasses d'une somrae 
globale de $222,657. 

Les details de ces depassements par credits sont les suivants: 



Page 




Vol. I 


Credit 


11 


51 


17 


281 


17 


401 


19 


247 


25 


386 


25 


37, 412 


25 


38 


27 


226 


35 


97 


35 


98 


38 


35 


38 


35, 395 


39 


70 


39 


84, 413 


40 


353 


42 


131 


68 


235, 467 



Service 



Depassements 



Agriculture 

Domaine de l'Etat ct Pares. . . . 

Pecheries 

Legislation 

Phares et services cotiers 

Defense nationale 

Penitenciers 

Pensions 

Postes — Service exterieur 

Travaux publics — Capital 

Institutions scientifiques 

Total des depassements 



7 
30 

1 

7 
46 

114 



3 70 
296 53 
806 06 
505 80 
532 50 
095 00 
536 92 
772 29 
968 68 
788 76 
270 92 
245 00 
58 16 
989 52 
230 39 
195 69 
361 08 



222,657 00 



Le Parlement devra voter des fonds pour couvrir ces excedents de depenses. 
L'etat ci-apres etcHlit la comparaison des depassements au cours des trois der- 
nieres annees: 



— 


1926-27 


1925-26 


1924-25 




$ 3 70 


* 2,850 16 


$ 590 13 


Gouvernement civil 


331 39 


Douanes et Accise 




24,363 29 


273,499 90 


Domaine de l'Etat et Pares 


7,102 59 
505 80 




Pecheries 






Justice 


1,049 88 








454 15 


Legislation 


12,164 42 
30,772 29 


83,189 93 


9,058 68 


Phares et service cotiers 




Divers . . 


1,740 42 

14,218 38 

3,762 15 


818 67 


Defense nationale 


2,757 44 




Territoires du Nord-Ouest 


8,153 44 


Services oceaniques et fluviaux 




26 12 


Penitenciers 


53,515 92 

115,047 68 

230 39 

195 69 


48,418 02 
970,776 35 


34,038 05 


Pensions 


716,890 70 


Postes — Service exterieur 


716,132 99 


Travaux Publics — Capital 






Travaux Publics — Revenu 


105 84 




Chemins de fer et canaux- — Capital 




1,596 74 


Gendarmeiie royale a cheval 




1,819 06 




Institutions scientifiques 


361 08 




Retablissement des soldats dans la vie civile 


22,545 02 


234,058 83 










222,657 00 


1,174,838 50 


1,995,649 79 



II ressort de l'etat ci-dessus qu'une amelioration tres sensible s'est produite 
a ce sujet, les Ministeres paraissant s'etre efforces de ne pas depasser les credits 
votes. 

Sauf dans un ou deux cas, a la suite des comptes des credits de chaque 
Ministere, je donne des explications sur ceux de ces credits qui ont ete depasses 
ou non employes. El'les me furent communiquees par les fonctionnaires respon- 
sables des differents Ministeres. Je suis tou jours d'avis que je devrais etre en 
mesure de donner a la Cham'bre des explications sur tous les credits non employes 
par les Ministeres. 



xlvi RAPPORT DE L'AUDITEUR GENERAL, 1926-27 

Pendant l'annee fmanciere le montant des credits non employes a ete de 
$35,998,301.07 au lieu de $55,016,026.55 comme d'annee precedence. 

Aux comptes des credits sont jointes des notes de verification relatives aux 
debourses ayant motive des objections ou des observations aux Ministeres 
interesses, et a la fin de ce volume, pages 224 a 234, on trouvera un precis de la 
correspondance echangee a ce sujet et mentionnee a la page xlvii de cette 
introduction. 

L'excedent des revenus sur les depenses pour 1926-27, tel qu'etabli par le 
Ministere des Finances, s'eleve a $73,024,845.86, et parait aux pages 4 et 5 
des Comptes publics. L'etat ci-apres etablit la concordance entre ce montant 
et celui paraissant dans mon rapport : 

Revenu tel qu*il parait a la page 5 des 
Comptes publics, et a la page 74 de ce 
rapport: 

Ordinaire $398,695,776 38 

Special 1,934,012 78 



400,629,789 16 



Depenses. telles que ressortant du 

rapport de l'Auditeur General $366,237,540 12 

A deduire les montants suivants non 
compris dans l'etat des revenus et 
des depenses paraissant aux 
Comptes publics: 

Comptes speciaux $ 15.262,602 07 

Fonds d'amortissement 3.313.140 77 

Depenses en capital 20.056.953 99 38.632,696 83 

Depenses paraissant a la page des 

Comptes publics 327,604,943 30 



Excedent des revenus sur les depenses 
paraissant a la page 2 des 
Comptes publics 73,024,845 86 

Le montant total des depenses sur le Fonds consolide paraissant dans l'etat 
ci-dessus s'elev^e a $366,237,640.13; il comprend une somme de $129,675,367.50 
representant les interets de la dette publique et $46,115,513.95 de depenses 
resultant de la guerre. Un developpement de ces depenses, ainsi qu'un tableau 
comparatif avec celles de l'annee precedente parait a la page 61 de lTntroduction 
a ce rapport. 



VERIFICATION DU REVENU 



^ De nouveaux progres ont ete realises dans Torganisation du personnel de 
mon Bureau charge de l'examen des methodes de comptabilite, de controle et de 
rapport du revenu des different^ Ministeres et mes efforts dans ce sens ont amene 
des ameliorations marquees. 

Des inspections et des verifications eurent lieu au cours de l'annee, dans plu- 
sieurs bureaux de perception des Ministeres, et il fut constate que Ton s'efforgait 
d'adopter mes recommandations des annees precedentes et que dans certains cas. 
il pourrait en etre resulte une augmentation dans les revenus. De nouveaux 
progres cependant peuvent encore etre realises, mais ils dependent du personnel 
qu'il me sera possible d'affecter a ce travail. 

Un tableau sommaire des revenus de l'annee parait a la page 73 de ce volume. 
Le revenu ordinaire qui s'est eleve a $398,695,776.38 y est reparti par Ministere, 
et le revenu special, qui a ete de $1,934,012.78, y est indique separement. Un 



INTRODUCTION xlvii 

etat comparatif par Ministere du revenu ordinaire des annees 1925-26 et 1926-27 
parait a la page 76. Ce dernier etat indique les augmentations et diminutions 
par service du revenu ordinaire sur celui de l'annee precedente. 

Le Ministere des Douanes et de l'Accise a durant l'annee, par suite d'amendes 
et de confiscations, y compris les saisies, encaisse une somme de $305,899.97, con- 
tre $153,114.40 en 1925-26, soit une augmentation de pres de cent pour cent. Sur 
cette augmentation $147,535.99 proviennent de saisies en douanes. 

Les modifications apportees a la Loi des Douanes pendant la derniere session 
du Parlement ont entre autres resultats d 'assurer une plus grande protection 
contre les pertes de revenus dans les cas d 'entrees a vue (sight entries). Cette 
question est traitee dans le precis de la correspondance, page 225 de ce volume. 

II est aussi d'autres questions qui donnerent lieu a une correspondance 
avec les Ministeres et que je tiens a signaler. Elles paraissent dans le precis 
sous les titres ci-apres: 

Page. 

Remises de droits et de taxe 226 

Droits d'inspection des vapeurs non percus en totalite 231 

Destruction d'anciens timbres de trois cents 232 

Kemboursements d'amendes 233 

Utilisation du produit de la vente du surplus de grain 234 



Revenu casuel 

Le montant total des recettes portees au Revenu casuel durant l'annee finan- 
ciere 1926-27 s'est eleve a $3,310,632 98, soit une diminution de $242,525.76 sur 
l'annee precedente. On trouve le cleveloppement de ces recettes par Ministere 
dans les differentes parties du volume II et a l'Appendice, page 108 des Comptes 
publics. 

Le Revenu casuel a ete dlassifie sous les memes rubriques qu'en 1925-26. 
On en trouve un tableau a la page 78 de ce volume, et les chiffres ci-dessous 
permettront d'etablir une comparaison, entre les deux annees: 

*Augmentation 

1926-27 1025-26 Diminution 

Droits, licences, interets, loyers. timbres, etc $1,657,445 39 $1,385,935 29 *271,510 10 

Produits de ventes de proprietes, materiaux, fourni- 

tures, etc 618,771 99 703.329 02 84,557 03 

Recettes di verses + 181.959 32 387.603 32 205.644 00 

Reversements de depenses 852,456 28 1,076,291 11 223.834 83 



3.310.632 98 3,553.158 74 242.525 76 



Les revenus provenant des droits, licences, etc., accusent une augmentation 
de $271,510.10, principalement dans les recettes suivantes: 

Inspection des -wagons de fruits (Ministere de 

l'Agriculture $ 23,943 18 

Hotel Royal des Monnaies 

Profit sur la frappe $ 58,980 64 

Profit sur 1'affinage 66.901 80 125,882 44 

Droits, etc., sur les Bills prives 14.770 69 

Licences de radio 77,141 70 

Services de radio, cotes do l'Est et de l'Ouest 19,511 43 

Honoraires de chartes 39,751 24 

Quelques-unes de ces augmentations resultent du fait qu'une partie de ces 
recettes autrefois ajoutees aux credits sont maintenant deposees au Revenu 
casuel. Les plus fortes diminutions ont ete constatees dans les loyers, etc., 
encaisses par les Travaux publics, qui ont baisse de $29,047.03, et dail- 
ies droit? sur les brevets, qui sont moindres de $19,622.07, ces droits qui etaient 
une taxe de guerre n'etant plus actuellement en viemeur. 



xlviii RAPPORT DE L'AUDITEUR GENERAL, 1926-27 

Le flechissement de $84,557.03 constate dans les recettes provenant des 
ventes de proprietes, materiaux, etc., est du principallement a ce que par suite 
du "Pelagic Sealing Treaty" le produit de la vente des peaux de phoque 
a ete inferieure de $39,072.42 a celle de l'annee precedente, et que les ventes des 
surplus et des rebuts des magasins du Ministere de la Defense nationale ont de 
leur cote subi une diminution de $50,697.83. La balance provient de legeres 
differences dans les autres Ministeres. 

La diminution de $205,644 dans les " Recettes diverses " provient en 
grande partie de ce qu'en 1925-26 on fit au Revenu casuel un virement de $314,- 
713.87 de benefices accumules les annees precedentes au compte de rimprimeur 
du Roi, division de rimprimerie. Cette diminution fut compensee en partie cette 
annee par plusieurs augmentations qui se produisirent dans d'autres recettes de 
cette categorie dont la plus importante s'elevant a $74,551.07 provient du regle- 
ment de l'incendie des casernes Rosedale. 

Les remboursements des depenses des annees anterteures accusent une dimi- 
nution de $223,834.83, due surtout a ce que certains montants inclus en 1925-26 
dans le Revenu casuel n'y figurent pas cette annee. Ce sont: — 

Exposition de TEmpire britannique (Ministere de rimmigra- 

tion et de la Colonisation $ 40,122 64 

Vente de terres (Affaires Indiennes) 24,000 00 

Cheques impayes (Finances) 6,712 63 

Ctouvernement de l'Alberta (Retablissement des soldats dans 

la vie civile) 77,481 58 

Hotel Royal des Monnaies. solde de pensions non payees 38,131 60 

L'absence cette annee de tout credit au Revenu casuel pour cheques impayes 
provient des changements que le Ministere des Finances a apporte dans les ecri- 
tures de ce compte. Sous le systeme des lettres de credit l'argent destine a payer 
les cheques emis pendant l'annee est retenu par la banque pendant une periode 
d 'environ quinze mois apres la cloture de l'annee financiere ou le credit fut 
accorde et ce temps ecoule, sur demande du Tresor, la banque lui reverse le mon- 
tant total des cheques non presentes. Le Ministere des Finances credite ce verse- 
ment au "Compte des cheques impayes" de l'annee courante, et tous les 
cheques presentes dans la suite, meme ceux des annees precedentes, sont deibites 
a ce compte, Anterieurement a 1926-27 la balance de ce compte etait tous les 
ans portee au Revenu casuel, mais cette annee le solde qui etait de $10,600.64 fut 
laisse en compte et parait au passif dans les Comptes publics. D 'apres l'ancienne 
methode ces sommes qui etaient un passif ne figuraient plus comme telles dans 
les Comptes publics du fait qu'elles etaient portees au Revenu casuel, et comme 
1'on proceda ainsi pendant de nombreuses annees, le montant total de ces cheques 
impayes porte au Revenu casueil, peut etre tres eleve. A mon avis, ce montant 
devrait paraitre au passif dans le Bilan du Dominion. 

Plusieurs montants pergus d'annees en annees en vertu de lois du Parlement, 
ou d'arretes, etc., devraient, comme je le faisais remarquer dans mon dernier 
rapport etre consideres comme un revenu ordinaire au lieu de figurer au Revenu 
casuel. 

Droits imposes en vertu de Lois du Parlement au sujet de l'ins- 
pection des bestiaux, des wagons de fruits, des semences, 
de l'alimentation du betail, des engrais, des certificats d'ex- 

portation du betail (Ministere de l'Agriculture) $ 79,168 18 

Produits des ventes de differentes fermes experimentales 173,843 10 

Loyers des edifices publics (Travaux publics) 95,006 93 

Honoraires de chartes (Secretariat d'Etat) 270,358 00 



INTRODUCTION xlix 

Pour etre utile, la classification du revenu doit en faire ressortir les prin- 
cipales sources, or le groupement sous le titre de "Revenu easuel" de revenus 
divers, dont quelques-uns importants, ne permet pas d'etablir des etats compara- 
tifs en facilitant l'etude. 



Debourses a meme le Revenu sans autorisation parlementaire 

J'attirais Inattention dans chacun de mes rapports precedents sur ce que des 
recettes en revenus &taient employees au paiement de <*ertaines depenses au lieu 
d'etre deposees au credit du Receveur General. Les deux cas topiques mentionnes 
a la page xli de l'lntroduction de mon dernier rapport figurent dans les 
comptes de cette annee, aucune modification n'ayant encore ete faite a ce sujet. 

Un autre cas analogue se produit dans radministration des Postes, il en a 
deja ete fait mention dans ce rapport. 



VERIFICATION DES DEPENSES 

Bien que les dirfieultes deja signalees dans mes rapports anterieurs existent 
toujours, je puis cependant annoncer de nouveaux progres dans les methodes de 
verification de ce Bureau. Cela ressort d'une etude attentive des sujets traites et 
des renseignements fournis dans ce rapport quand on le compare a ceux d'il y a 
quelques annees. 

Comme il a ete deja mentionne au chapitre des depenses sur le Fonds con- 
solide, les depenses totales de l'annee s'elevent a $366,237,640.13. Elles se repar- 
tissent comme suit: 

Depenses sur le Fonds consolide, y compris les paiements im- 
putes aux comptes speciaux $346,180,686 14 

Depenses en capital 20,056,953 99 

366,237,640 13 



Ces depenses sont portees comme suit a la page 4 des Comptes publics : 

Depenses ordinaires $319,548,172 59 

Depenses extraordinaires 8,056,770 71 

327 604 943 30 
Depenses en capital 20.056.'953 99 

347,661,897 29 



On trouvera a la page 5 de ce volume l'explication de la difference de $18,- 
575,742.84 entre les deux totaux ci-dessus. Les etats des depenses de l'annee 
paraissent aux pages 2 a 7 de ce volume, et sont intitules: — 

Sommaire general des credits et des depenses par service. 

Etat comparatif des depenses par service. 

Sommaire general des credits et des depenses par Ministere. 

A la fin du developpement des depenses de chacun des Ministeres, volume II, 
parait un tableau classant ces depenses par categories. Ces tableaux ont ete 
reunis dans un "Sommaire" paraissant aux pages 128 et 129 du volume I. Le 
mode de classification suivi est le meme que celui que j'avais adopte dans mon 
dernier rapport. II est maintenant generalise dans mon service et a Tavenir je 
me propose de m'y conformer. 

45743-E 



RAPPORT DE L'AUDITEUR GENERAL, 1926-27 



Cette classification devrait etre faite dans c'hacun des Minis teres, mais il 
faudrait en ce cas, pour qu'elle le soit d'une fac^on satisfaisante, que les Depar- 
tements adoptent une methode de comptabilite basee sur une coordination et un 
groupement uniforme des credits et des depenses s'y rapportant. Le tableau 
ci-dessous montre le total de chaque categorie de depenses pour Tannee en cours 
et leur comparaison avec celles de l'annee precedente. 



Categorie des depenses 


1926-27 


1925-26 


Diminution 


Augmentation 


Traitements du Gouvernement civil, 


$14,974,385 58 

59,501,186 01 
3,686,467 85 

16.000,170 43 

484,388 69 

3,523,256 89 

16,005,059 29 

18,969,039 64 

15,262,602 07 
6,235.718 73 

17,636,951 25 

40,396.134 87 

145,641 49 

129.675,367 50 

6,667,141 10 

14, 136 578 48 

1,844,535 76 

1,488,227 17 

233,488,898 42 


$14,752,979 20 

58,060,882 28 
3,624,143 42 

17,484,265 94 

343,428 78 

3,393,796 73 

8,451,232 23 

19,911,093 66 

23,611,488 90 
7,444,905 12 

18,551,777 80 

38,880,471 58 

450,646 67 

130,691,493 21 

6.419,247 75 

14.088,839 47 

1,665,181 62 

3,352,954 68 

245,157,006 80 




$ 221,406 38 

1,440,303 73 
62,324 43 


Traitements et gages (service exte- 








Materiaux, fourniture, reparations, 


$1,484,095 51 


Automobiles (achat, remise a neuf, 


140.959 91 


Imprimerie et papeterie 




129,460 16 






7,553,827 06 




942,054 02 

8,348,886 83 
1,209,186 39 

914,826 55 




Autres debourses ($233,488,898.42)— 
Avances (y compris les comptes 
speciaux et divers) 




Constructions par contra ts, achats 






1,515,663 29 




305.005 18 
1,016,125 71 




Interets sur la dette publique 

Fonds d'amortissement, commis- 
sions sur emprunts, rachats, etc. . 


247,893 35 






47,739 01 






179,354 14 


Debourses divers extraordinaires. . 


1,864.727 51 




Reversements et ajustements 

A deduire 


366,632,852 80 
395,212 67 


371,178,829 04 
555,391 88 


16,084.907 70 
160,179 21 


11,538,931 46 








366,237,640 13 


370,623,437 16 


15,924,728 49 


11,538,931 46 


Diminution nette 








4,385,797 03 













Dans le tableau suivant les depenses de 1926-27 sont, comme les annees 
precedentes, reparties en six chapitres principaux. II donne aussi le pourcen- 
tage des deux dernieres annees pour chaque categorie et permet d'etablir une 
comparaison entre elles. Bien que ces pourcentages soient tout en meme temps 
interessants et instructifs, il ne faut pas perdre de vue qu'ils sont etablis chaque 
annee surun total different de depenses, et il s'ensuit que l'augmentation du pour- 
centage ne signifie pas necessairement une augmentation reelle dans les depenses. 



Categorie de depenses 


Montant 


Pourcentage des depen- 
ses totales 


1926-27 


1925-26 


Interets de la dette 


$129,675,367 50 
18,969,039 64 
15,262,602 07 
40,396,134 87 

141,877,542 06 
20,056,953 99 


35-40 
5-18 
4-17 

11-03 

38-74 
5-48 


35-26 


Octrois, allocations, subventions, etc 


5-37 


Prets et avances 


6-37 


Pensions et retraites 


10-49 


Depenses non classees, y compris celles du Gouvernement 
civil 


37-90 


Depenses imputables au capital 


4-61 








366,237,640 13 


100-00 


100-00 



INTRODUCTION li 

Le tableau ci-dessous permet d'etablir une comparaison entre les depenses 
de 1926-27 et 1925-26 resultant uniquement de la guerre, mais il ne comprend 
pas les interets des emprunts de guerre. 






1926-27 


1925-26 


Augmentation 


Diminution 


Ajustement des reclamations de guerre 

Monuments des champs de bataille 


$ 241,793 84 
150,649 70 

799,767 24 

36,614,989 52 

80,764 29 

6,976,761 91 

1,250,787 45 


$ 319,210 31 
180,422 22 

472,519 36 

35,970,776 35 

82,307 83 

7,705,584 26 

1,237,420 87 




$ 77,416 47 
29,772 52 




Commission imperiale des cimetieres militai- 
res 


$ 327,247 88 
644,213 17 


Pensions — 
Guerre europeenne 






1,543 54 






728,822 35 


Etablissement des soldats sur des terres 


13,366 58 




46,115,513 95 


45,968,241 20 


984,827 63 


837,554 88 


Augmentation nette 








147,272 75 











Les relations internationales du Canada ayant pris un developpement mar- 
que, au cours de ces dernieres annees, il en est resulte pour le Dominion une 
augmentation sensible dans ses frais de representation exterieure. On trouvera 
ci-dessous un tabileau permettant d'etablir une comparaison entre les deux 
dernieres annees. Les frais du service de renseignements commerciaux du 
Ministere du Commerce et ceux des agences a l'etranger du Ministere de l'lm- 
migration ne figurent pas dans ce tableau. Les depenses de la Commission 
internationale mixte et celles de la negociation des traites n'y paraissent pas non 
plus. 



— 


1926-27 


1925-26 


Augmentation 


Diminution 


Bureau du Haut Commissaire, Londres, Angle- 


$ 108,607 85 
33,775 75 

165,271 06 

57,606 99 

9,970 31 

5,878 17 

28,395 55 


$ 116,672 03 
30,527 30 

163,656 38 

12,238 99 

9,577 37 

12,540 91 




$ 8,064 18 


Agence de Paris 


$ 3,248 45 

1,614 68 

45,368 00 

392 94 


Contributions du Canada au Secretariat perma- 
nent de la Ligue des Nations 




Representation du Canada aux Etats-Unis 

Representation du Canada a Geneve 




Delegues du Canada a la Ligue des Nations 

Frais de la delegation a la Conference Imperiale. . 


6,662 74 


28,395 55 










409,505 68 


345,212 98 


79,019 62 


14,726 92 


Augmentation nette 








64,292 70 











La diminution dans les depenses du Haut Commissaire a Londres provient 
de ce qu'aucun loyer n'a ete paye cette annee, ses bureaux etant maintenant 
clans le "Canada Building" propriete du Gouvernement canadien. 

Comme aucun changement n'a ete apporte dans les categories de depenses 
soumises a une verification prealable, si j'en excepte les comptes d'elections, le 
montant verifie en 1926-27 a ete pratiquement le meme qu'en 1925-26. Les 
principales sont: paiements des travaux par contrats, comptes d'elections, paie- 
ments a retranger, la plupart des paiements des comptes speciaux ou fiduciaires 
et tous les comptes de $25,000 ou plus, y compris les drawbacks et les reverse- 
ments de droits de douanes et d'accise. 

Poursuivant la coutume que j'ai etablie de faire des inspections aussi nom- 
breuses que possible des bureaux exterieurs des Ministeres, je fis inspecter au cours 
de l'annee plusieurs des plus importants d'entre eux. II ne me fut pas possible de 
faire autant d'inspections que je l'eusse desire, car outre les verifications cou- 
rantes, il me fallut m'occuper de travaux speciaux tels que la verification 

45743— e£ 



lii RAPPORT DE L'AUDITEUR GENERAL, 1926-27 

prealable des reclamations pour la remise des droits d'accise sur les automobiles, 
perfectionner l'organisation commencee les annees precedentes des nouvelles 
methodes de redaction et de preparation de mon rapport annuel, et de la verifi- 
cation des comptes des deux dernieres elections federales, questions traitees dans 
des chapitres suivants de ce rapiport. 

Quelques-unes des questions mentionnees dans le "Precis de la correspon- 
dance" du rapport de 1925-26 (volume I, pages 247 a 258) , sont res-tees au 
merae point, mais il est maintenant possible de donner les informations comple- 
mentaires sur les suivantes: 

Page 250 — Departement des Affaires Indiennes — Avances pour frais de 
voyage — Cet argent avait ete avance a un Indien d'une reserve de la 
Colombie britannique, venu a Ottawa exposer au Ministere certaines 
revendications le concernant. Se trouvant sans argent pour payer son 
voyage de retour, il etait a charge au Ministere qui lui versa une somme 
d'argent a meme le Fonds fiduciaire de sa bande. 

Page 252 — Emploi d'un commis temporaire par le Ministere de la Marine et 
des Pecheries sans y avoir ete autorise par la Commission du Service 
Civil — Ce commis continue a etre employe en contravention de la Loi. 

Page 252 — "Prince Rupert Drydock and Engineering Company" — Le 
Departement a promis de communiquer sous peu un etat de compte 
de la somme de $40,000, detenue conjointement en fideicommis par 
MM. Tibbits et W. E. Hodges. 

Page 252 — "Deficit dans la perception des droits d'inspection des vapeurs" — 
Au cours de 1926-27 il fut pergu une somme de $50 et le Ministere de la 
Marine est d'avis de ne pas donner suite a cette affaire pour les $100 
restant impayes. 

Page 253 — "Droit de quayage a Sault Ste-Marie" — Aucun changement ne 
s'est produit quant aux epoques ou les sommes encaissees doivent etre 
deposees au credit du Reeeveur General. 

Page 254 — Sommes dues par les Ministeres a l'Imprimeur du Roi". Au 31 
mars 1927, les sommes dues par les Ministeres a rimprimeur du Roi se 
montaient a, $47,238.87, au lieu de $243,419.89 au 31 mars 1926, soit 
une difference en moins de $196,181.02. 

Page 257 — "Credit 129 — Leves et inspections — Chemins de fer" — Les objec- 
tions que j'avais soulevees au sujet de certaines depenses imputees a ce 
credit et paraissant ne se rapporter ni aux leves ni aux inspections 
ne sont plus motivees, le titre de ce credit ayant ete change en celui 
de "Services divers". 

Je veux tout specialement attirer Tattention sur quelques-unes des transac- 
tions de 1926-27 qui neees'siterent un echange de correspondance entre les Minis- 
teres et mon Bureau et dont un precis parait aux pages 224 a 234 de ce volume 
(voir index pages 210 a 212). II est desirable qu'une directive soit indiquee'aux 
Ministeres concernes et a PAuditeur General relativement aux irregularites, 
lacunes ou divergences de vue et d'opinion qui y sont exposees, afin que si des cas 
semblables venaient encore a, se produire il ne soit plus necessaire de les signaler 
a nouveau a la Chambre. En outre, rattention des Ministeres fut attiree sur de 



INTRODUCTION liii 

nombreuses questions, reglees depuis a leur satisfaction et a eelle de ce Bureau 
et dont quelques-unes en plus des suivantes, sont mentionnees dans d'autres cha- 
pitres de ce rapport: — 

1° On remarquera pages 224, 228 et 229, des cas ou l'estimation du montant 
•des indemnites de vivres et de logement auxquelles ont droit des em- 
ployes du Gouvernement n'a pas ete faite comme le demande la Loi des 
pensions et il en resulte que le plein montant des retenues n'a pas ete 
effect ue dans ces cas. 

2° L'hon. M. Duff, vice-president de la Chambre des communes ayant 
touche les emoluments de sa charge du 13 decembre 1926, date de 
l'election de son successeur, au 31 mars 19S7, ce paiement donna matiere 
a correspondance entre le Greffier de la Chambre des communes et mon 
Bureau. On en trouve un precis a la page 230. 

3° Le Gouvernement federal ayant depuis de nombreuses annees adopte 
comme regie de faire tous les paiements par cheques a ordre, j'attirai 
l'attention du Ministere de la Marine et des Pecheries au sujet du 
* paiement en argent des equipages des dragues du Saint-Laurent. Le 
Ministere me repondit qu'etant donne les conditions particulieres ou 
se trouvent ces equipages, le paiement par cheque n'est pas pratique. 
Aucun changement n'a etc apporte dans le mode de paiement. Voir 
precis page 230. 

4° On trouvera page 232 des observations faites sur les travaux par con- 
trat entrepris par le Ministere das Travaux publics et a la page 233 
sur ceux entrepris par le Ministere du Commerce. 

5° Comme je suis d'avis que tous les octrois qui ne sont pas sujets a 
verification ne doivent etre accordes qu'en vertu d'une autorisation du 
Parlement, je mis en doute la regularite d'un virement de $1,150 au 
"Fine Fund" de la Police montee. Le Commissaire declara qu'a 
l'avenir l'autorisation du Parlement serait obtenue pour de semblables 
paiements. Voir precis page 233. 

6° La legalite du reversement ou de la remise des droits ou des taxes est 
sou vent mise en question, et dans bien des cas souileve des difficultes. 
Aux pages 225 et 226 se trouve la reponse du Ministere des Douanes 
et de l'Accise au sujet de trois de ces cas et, a la page 233, l'opinion du 
Ministere de la Justice sur les pouvoirs du Gouverneur General, en 
vertu de ses prerogatives de remettre des amendes ou toute autre 
penalite. 

A la page 208 de ce volume parait la correspondance echangee avec 
le Conseil du Tresor sur la question d'assurances des automobiles. A la 
suite de ma (lettre le Conseil du Tresor prit un arrete, qui fut approuve par le 
Gouverneur en son Conseil, continuant que la decision deja prise par le Gou- 
vernement d'etre son propre assureur devait s'etendre, sans distinction, a tous les 
automobiles lui appartenant. 

Au sujet de la verification des cheques de paiement d'interets sur les obliga- 
tions nominatives du Dominion, et dont j'ai deja parle dans mes derniers rapports, 
le verificateur de mon Bureau charge de l'examen des comptes du Ministere 



liv RAPPORT DE L'AUDITEUR GfiNfiRAL, 1926-27 

des Finances declare: "La question de la mise a point de la verification des 
paiement'3 d'interets sur la dette publique a fait de tels progres qu'on en est arrive 
a une entente qui permettra de l'effectuer dans de meilleures conditions. Des 
etats sont en voie de preparation au Ministere pour faciliter la verification des 
comptes d'interets de 1927-28 et aussdtot regus, des mesures seront prises pour 
appliquer un systeme plus effectif de verification sur les paiemcnts d'interets." 



Mandats du Gouverneur general 

A la dissolution du Parlement, le 2 juillet 1926, les sommes votees ne 
depassaient pas» le quart des credits principaux et etaient a peine suffisantes 
pour faire face aux besoins des Ministeres jusqu'au 30 juin. Afin de ne pas 
arreter la marche normale des services publics jusqu'a l'epoque ou le nouveau 
Parlement se reunirait, il fallut pour se procurer les sommes necessaires recourir 
a des mandats du Gouverneur General. Entre la dissolution du Parlement, 
le 2 juillet, et la reunion de la nouvelle Chambre le 9 decembre, vingt-trois 
mandats (23) du Gcuverneur General pour un montant total de $80,671,982.82, 
furent emis. Sept de ces mandats s'elevant a $78,425,063.07 etaient pour les 
services generaux de tous les Ministeres et les seize autres s'elevant a $2,246,- 
919.75, pourvoyaient a des services particuliers ou individuels. Sur le montant 
total autorise, $79,758,098.74 furent appliques aux services pour lesquels des 
provisions avaient ete demandees dans les credits principaux et $913,884.08 
couvraient des depenses non comprises dans ces credits. Le detail en parait 
dans les credits revises de 1926-27 presentes au Parlement, en decembre, des 
qu'iil se fut reuni. 

Pendant cinq mois, de juin a novembre, on pourvut aux services generaux 
par mandats mensuels. 

Le montant de ces mandats etait fixe d'apres des etats etablis par les 
Ministeres, indiquant les sommes requises, et avant d'etre emis, etaient revises 
ct approuves par le Departement des Finances. 

Conformement aux instructions regues, les Ministeres ne devaient compren- 
dre dans ces etats que les montants dont ils avaient un besoin urgent et immediat, 
pour assurer les services compris dans les credits principaux, et pour des travaux 
non prevus ne pouvant etre differes. Les Ministeres avaient egalement ete requis 
quand ils faisaient application a ce Bureau pour un credit de faire figurer dans 
leur demande les noms des differents services et le montant necessaire pour chacun 
d'eux. Bien que ce Bureau n'eut pas un controle direct sur les cheques emis par 
les differents Ministeres, les etats mensuels de ces cheques etaient verifies soi- 
gneusement pour s'assurer qu'aucun paiement n'etait fait en faveur de services 
non prevus par les mandats ou depassant les montants autorises. 

Aussitot apres que le Parlement se fut reuni, un Bill des Subsides fut presente 
pour le solde des credits principaux de 1926-27, deduction faite des montants 
precedemment votes et de ceux autorises par mandats du Gouverneur General. 
II fut sanctionne le 15 decembre 1926. 

L'etat des depenses engagees en vertu de mandats du Gouverneur General, 
fut etabli par l'Auditeur General comme le demande la Loi du Revenu consolide 
et de la Verification, et presente a la Chambre des communes le 14 decembre 
1926. 



INTRODUCTION lv 

Paiements non effectues pendant l'exercice financier 

L'article 61, alinea (e) de la Loi du Revenu consolide et de la Verification 
m'ordonne dans le rapport que je presente au Parlement sur les comptes de credit, 
d'attirer son attention sur tous les paiements de comptes non effectues pendant 
l'annee financiere a laquelle ils se rapportent. Cet alinea a ete interprete comme 
m'obligeant de signaler tout cas ou des reclamations datant d'une annee finan- 
ciere precedente, ont ete payees au cours de l'annee suivante. Comme je l'ai 
deja fait remarquer dans mes rapports, aussi longtemps que les modifications 
apportees en 1922 a 1'article 50 de la Loi du Revenu consolide et de la Verifica- 
tion seront en vigueur, des paiements semblables auront lieu chaque annee. Par 
suite de leur grand nombre, il serait trop long de les enumerer en detail, ils sont 
d'ailleurs compris dans le developpement des depenses de chacun des Ministeres, 
volume II. Au cours de cette annee le montant total de ces paiements a legere- 
ment depasse $2,000,000. 

Paiements a temperament 

Les rapports precedents mentionnaient des versements sur les immeubles 
suivants achetes a temperament par le Gouvernement, pour y installer des ser- 
vices: — 

Garage Grant, Montreal, magasin militaire. 

Edifice Lavut, Montreal, bureau de poste G., 

Edifice Daly, Ottawa, bureaux de Ministere, 

Edifice "Ottawa Wine Vault", Ottawa, ateliers des Travaux publics, 

Edifice Caswell, Saskatoon, salle militaire. 

Apres que les differents paiements echus au cours de l'annee financiere furent 
effectues, il restait, au 31 mars 1927, sur le prix convenu de $1,702,640.19, une 
balance impayee de $603,694.87. En plus des paiements reguliers faits sur ces 
immeubles le Ministere a verse $1,882.05, pour acquitter les interets sur des 
paiements echus. 

En 1926-27, un contrat analogue fut passe avec la "Westmount Armoury 
Association". Cette societe a construit a Westmount (Que.), une salle d'armes 
au moyen de fonds provenant en partie de souscriptions privees et en 
partie d'une hypot'heque de $140,000 payable en vingt ans. Cette salle 
d'armes fut louee au Ministere des Travaux publics qui •s'engagea a faire 
pendant vingt ans des paiements semestriels de $6,312.15. A la fin de cette 
periode, ipar suite de ces paiements, rhypotheque se trouvera eteinte et le titre 
de propriete transfere au Gouvernement, sous reserve que cette salle soit toujours 
employee a des fins militaires. 

Au cours de l'annee financiere, la somme de $12,624.30, prevue par le con- 
trat, fut versee. 

Demande a la banque d'un credit superietjr au montant vote 

Le Ministere du Retablissement des Soldats dans la vie civile demanda qu'il 
lui soit ouvert a la Banque de Montreal un credit superieur a celui prevu par le 
Parlement. Un depassement dans les depenses avait ete occasionne par le 
paiement de pensions accumulees apres la prorogation du Parlement que, comme 
me le fit remarquer le Ministere, il n'etait pas possible de prevoir quand les 
evaluations budgetaires de l'annee furent preparees. 

Des cheques, signes par les fonctionnaires competents du Ministere, ayant 
deja ete remis aux retraites et tires sur la banque, j'approuvai la demande et 
le remboursement du montant. 



lvi RAPPORT DE L'AUDITEUR G^N^RAL, 1926-27 

Le Ministere des Finances reconnut, comme moi, que par suite des circons- 
tances exceptionnelles qui avaient necessite ces depassements, l'autorisation de 
credit, bien qu'irreguliere en soi, ne pouvait etre evitee. 



Elections 

Les depenses occasionnees par les elections en 1926-27 se sont elevees a 
$1,844,479.31, dont $1,623,723.15 provenaient des comptes des elections gene- 
rales du mois de septembre 1926. Mon Bureau re§oit egalement les depots des 
candidats et les leur reverse. A la suite des elections de 1926, une somme de 
$15,200, provenant des depots des candidats n'ayant pas obtenu le nombre de 
voix necessaire, fut confisquee et versee au credit du Receveur General. La 
nature de ces comptes et les conditions dans lesquelles ils sont etablis exigent une 
verification minutieuse avant paiement. Son importance est demontree par le 
nombre de comptes qui ont ete rejetes ou dont le montant fut considerablement 
reduit. 

Ay ant pu agrandir mes bureaux, il me fut possible d'y employer un personnel 
plus nombreux et eviter ainsi les retards qui avaient eu lieu lors des elections 
precedentes. II en resulta que 64,210 cheques furent emis dans les deux mois qui 
suivirent les elections de 1926, soit 30 pour 100 de plus que dans une meme 
periode pour les elections de 1925, et qu'au 30 novembre 1926, 82 pour 100 de la 
totalite des comptes de cette election etaient regies. II eut ete possible de faire 
mieux encore si les officiers rapporteurs des differentes circonscriptions electorales 
s 'etaient conformes aux instructions du directeur general des elections et avaient 
transoms plus promptement leurs comptes. 

On se fera une idee p'lus exacte de l'importance du travail necessite par le 
reglement de ces comptes, si Ton considere qu'ils donnerent lieu a un echange de 
97,429 lettres, dont 66,578 furent ecrites en octobre et novembre 1926. 

En outre du personnel temporaire employe, et dont les salaires se s.ont eleves 
a $15,407.74, charges directement aux depenses electorales (voir volume II, 
page N-66), vingt-sept (27) employes permanents de mon Bureau y ont egale- 
ment ete occupes pendant environ six mois, et leurs salaires se montant a $23,- 
325.85 sont compris dans les traitements du Gouvernement civil, paraissant a la 
partie BB. du volume II de ce rapport. 

L'augmentation du montant des salaires provient de ce que le reglement des 
comptes d'elections de 1925 ne fut termine qu'en 1926 et qu'il fallut mettre a jour 
la comptabilite des deux elections. 



Achat et Feais d'entretien des automobiles 

Durant Tannee le total des depenses pour achat d'automobiles neuves, repara- 
tions ou remises a neuf, etc., s'est eleve a $484,388.69, soit $140,959.91, ou environ 
40 pour 100 de plus que l'annee precedente (voir Petat paraissant aux pages 
128 et 129 de ce volume) . Le cout de l'essence et des lulbrifiants n'est pas compris 
dans les chiffres donnes pour ces deux annees. 

Ge mode de locomotion se developpe avec une telle rapidite que je dois 
repeter ce que je disais dans mon dernier rapport, qu'il est essentiel, dans un but 
d'economie, d'etablir un controle plus effectif. Ghaque Ministere devrait tenir 



INTRODUCTION lvii 

des comptes indiquant le nombre de nailles parcourus par chaque voiture, le 
cout de l'esseiice, des reparations, des remises a neuf, etc. Je comprends que 
quelques Ministeres tiennent de tels comptes et qu'il en resulte une economie 
appreciable. 



Exposition de l'Empire britanniqtjb 

Depuis la cloture des comptes de l'annee financiere 1925-26, une somme de 
$11,085.59 fut reversee au Ministere de l'Immigration et de la Colonisation sur 
les debourses qu'il avait effectues pour 1'exposition de rEmpire britannique a 
Wembley, et creditee au Revenu casuel. Ce montant provient de la vente de 
materiaux, de sommes non utilisees, etc., et le cout total net de Imposition, 
donne a la page xlix de mon rapport de 1925-26 comme etant de $1,243,108.51, 
se trouve etre reduit a $1,232,022.92. Les frais pour continuer de tenir ouvert le 
pavilion canadien pendant le seconde annee (1925) ne sont pas compris dans 
le montant ci-dessus. Us se sont eleves a £59,427-3-6 ($284,270.22) et, conforme- 
ment a un arrangement special conclu entre le Gouvernement et la Corporation 
de TExposition de l'Empire britannique, Wembley (1925), furent soldes par 
cette derniere. 

Les livres de comptes et les auttres documents que, dans mon dernier rapport, 
je disais avoir recus, ont ete depuis verifies avec soin. On tenta aussi de verifier 
l'inventaire de tous les objets restant a la fermeture de l'exposition et renvoyes 
au Canada, mais cela ne fut pas posssible. On recommanda au Ministere de 
controler avec soin ceux dont il disposerait d'une fagon definitive, et d'en faire 
rapport. 



Eermes experimentales 

Je mentionnais dans mon rapport de 1925-26 qu'un des employes de mon 
Bureau s'etait rendu dans plusieurs fermes experimentales de l'Est du Canada 
pour y inspector les methodes d'encaissement et de comptabilite. Les methodes 
principales suivies dans ces fermes, auxqueMes je m'objectai alors, etaient celles 
relatives aux "Comptes d'echange des produits agricoles" et aux "Recettes 
reemployees". 

II ressort d'une inspection faite recemment dans six de ces fermes que les 
comptes d'echange ont ete discontinues. 

II n'a ete toutefois constate, aucune amelioration ni changement dans la 
tenue des ecritures des recettes remployables, dont une partie considerable, au 
lieu d'etre deposee comme revenus au credit du Receveur General, est remployee 
sans autorisation parlementaire. L'article 35 de la Loi du Revenu consolide et 
de la Verification interdit formellement cette pratique. 

Sauf l'exception ci-dessus et les besoins d'ameliorations dans les ecritures 
relatives aux debourses faits a meme les avances du Ministere a ses employes, 
mes recommandations faites apres la premiere inspection des fermes, ont ete 
suivies. 

Le cout net d'exploitation, de toutes les fermes durant l'annee, tel qu'il 
ressort de l'excedent des depenses sur les produits des ventes, a ete $1,444,- 
286.50, soit une diminution de $7,012.39 sur l'annee precedente. 

Un sommaire des revenus et des depenses des fermes experimentales du Gou- 
vernement se trouve a la page 186 de ce volume. 



Iviii RAPPORT DE L'AUDITEUR GfiN^RAL, 1926-27 

CHEMIN DE FEE DE LA BaIE D'HUDSON 

Des leves furent commences en 1908 pour une ligne de chemin de fer entre 
Le Pas et la Baie d'Hudson. Le premier contrat de construction fut accorde 
en 1911 a J. D. McA'rthur. Les travaux furent continues jusqu'en 1918, mais 
durent alors etre abandonnes par suite des conditions resultant de la guerre. 

En vertu d'un arrete en Conseil (C.P. 115, en date du 20 Janvier 1923) 
rendu conformement aux dispositions de Particle 11, de la Loi des Chemins de 
fer Nationaux du Canada, 1919, la direction et l'exploitation du chemin de fer 
de la Baie d'Hudson furent confiees a la compagnie du Chemin de fer National du 
Canada. 

Un nouve'l arrete en Conseil (C.P. 974, en date du 25 juin 1926), stipule que: 

(1) La direction et 1'exploitation du chemin de fer de la Baie d'Hudson 
confiees a la compagnie du Chemin de fer National du Canada doivent prendre 
fin a dater du ler avril 1926. 

(2) Le Ministre des Chemins de fer et des Canaux est autorise a passer un 
contrat avec les Chemins de fer nationaux du Canada, qui seront les representants 
du Ministere pour l'execution des travaux de construction et d'amelioration du 
Chemin de fer de la Baie d'Hudson. 

En consequence, un contrat fut passe avec la compagnie du Chemin de fer 
National du Canada pour efTectuer ces travaux de construction et d'amelioration. 
La compagnie devant faire elle-meme les paiements qui lui seraient rembourses 
par le Ministere, apres verification des comptes et des (bordereaux de paye. 

Par suite de certaines difficultes empechant de produire a Ottawa les pieces 
justificatives des debourses ; j'envoyai a Winnipeg un de mes inspecteurs qui 
fit cette verification dans les bureaux meme du Chemin de fer National. II 
devait egalement constater si la methode adoptee par le Ministere permettait de 
s'assurer si tous les materiaux payes etaient livres et employes dans les travaux 
en cours, Le rapport de cet inspecteur doit m'etre remis prochainement, mais 
il m'a informe que la methode adoptee par le Ministere pour le controle et la 
verification des depenses a ete trouvee generalement satisfaisante et que ses 
instructions paraissent etre observees fidelement. 

Au 31 mars 1926, la depense totale en capital du chemin de fer de la Baie 
d'Hudson, (y compris les tetes de ligne) telle qu'indiquee dans les rapports de 
l'Auditeur General de 1908-09 a 1925-26, etait de $20,732,679.86 (voir Comptes 
publics, 1925-26 — Appendice "F", chemin de fer de la Baie d'Hudson, $14,411,- 
954.86, tete de ligne de Port Nelson $6,320,725.00.) Au cours de l'annee finan- 
ciere 1926-27 les travaux de construction et d'amelioration ont entraine des 
depenses s'elevant a $2,825,454.40, dont on trouvera le detail dans le volume II, 
partie W, Ministere des Chemins de fer et des Canaux, pages 54 a 56. 



Commission imperiale des Tombes militaires 

Le montant de $799,767.24, indique a la page Q-64, volume II de ce rapport, 
represente les somimes depensees par la Commission imperiale des tombes 
militaires et comprend la quote-part et le reglement complet du Canada au 31 
mars 1927, dans les travaux de construction et d'entretien des cimetieres et des 
tombes militaires, dans tes differentes parties du monde, et dans T'Endowment 
Fund" de £5,000,000 cree pour couvrir a perpetuite les frais d'entretien. 

Pour l'annee courante, comme pour les trois ans et demi qui vont suivre, un 
credit annuel de $573,580 representant probablement les dernieres contributions 
devant etre fournie par le Canada sera encore necessaire. 



INTRODUCTION lix 

Imprimeur du Roi — Comptes d' avances 

Dans mes rapports de 1924-25 et 1925-26, j'attirais l'attention sur la me- 
thode suivie pour les ecritures du compte d'avances de l'lmprimeur du Roi, qui, 
a mon avis, n'est pas conforme aux dispositions de la Loi sur rimprimerie et la 
Papeterie, tout particulierement en ce qui concerne le montant des avances qui 
lui sont faites de temps a autre. Cette question fut officiellement soumise par 
moi au Conseil du Tresor, qui en refera au Ministere de la Justice. Le Sous- 
ministre de la Justice fut d'avis que ma facon de voir etait fondee, mais son 
opinion fut connue trop tard pour permettre d'apporter a la Loi les modifica- 
tions necessaires au cours de la derniere session. Par suite et afin d'eviter 
une cessation possible du travail a rimprimerie, il fut convenu entre le Sous- 
ministre des Finances et moi que pour le moment, nous autoriserions sous notre 
responsabilite commune, des avances superieures aux $200,000 prevus par la 
Loi, apres qu'il eut ete entendu que 'l'lmprimeur du Roi diminuat autant que 
possible le montant de ces avances. Comme resultat de cette entente, le total 
de ces avances qui etait au 31 mars 1926 de $741,568.71 n'etait plus a la fin 
de l'annee financiere actuelle que de $572,345.39. Bien que ce dernier montant 
accuse une diminution de $169,223.32, sur le precedent, il depasse encore de 
$372,345.39 celui autorise. 

Les travaux d'imprimerie executes pour les differents Ministeres et les articles 
de bureau, qu'au cours de l'annee ils se sont procures sans s'adresser au prealable 
a l'lmprimeur du Roi, ou sans son approbation, a part les cas ci-apres, ont ete de 
peu d'importaince et necessites par dies besoins urgents et imprevus. On tirouve 
aux pages 226 et 231 de ce volume la correspondance echangee avec ceux d'entre 
eux ayant neglige de se conformer a cette clause de la Loi. Les agences 
ou les bureaux des Ministeres situes a l'etranger ont coutume d'acheter sur place 
les articles de bureau qui leur sont necessaires sans en referer a l'lmprimeur du 
Roi, mais comme il n'existe dans la Loi de rimprimerie et de la Papeterie, 
aucune disposition prevoyant ces achats, j'estime que pour legaliser cette pra- 
tique cette loi devrait etre modifiee. D 'apres la Loi sur les Elections, les listes 
d'electeurs, les proclamations, bulletins de votes, etc., sont commandes directe- 
ment par les ofRciers reviseurs ou rapporteurs a des imprimeries locales; ces 
derniers comptes dont le montant total etait en 1826-27 de $290,619.31 sont exa- 
mines et approuves dans mon Bureau, et seules les reclamations douteuses sont 
soumises a l'lmprimeur du Roi. 

L'lmprimeur du Roi a, au cours de l'annee fait faire en dehors, des travaux 
d'imprimerie, et de lithographie, etc., se montant a $249,193.06, contre 
$252,576.91 l'annee precedente. 

Une inspection des stocks disponibles et des matieres a ete faite comme le 
demande la Loi de rimprimerie et de la Papeterie, et sauf certaines differences 
entre les grands livres des matieres et le stock disponible, differences que recher- 
che le Ministere, les resultats de cette inspection furent satisfaisants. 

On trouvera aux pages 154 et 155 de ce volume, les etats des comptes 
d'avances a l'lmprimeur diui Roi pour les divisions de rimprimerie et de la 
Papeterie. 



lx RAPPORT DE L'AUDITEUR GENERAL, 1926-27 

Frais judiciaires — Debourses et frais taxes 

Aux pages 169 a 175 de ce volume parait l'etat ordinaire des frais judi- 
ciaires, etc., payes au cours de l'annee et indique le montant verse a chaque 
avocat ou societe d'avocats, et celui des frais judiciaires payes par chaque 
Ministere. J'ai separe cette annee les debourses et frais judiciaires des frais taxes 
contre l'Etat, ces montantsi s'etablissent comme suit: — 

Frais judiciaires et debourses $ 373,707 18 

Frais taxes 12,249 88 

Total 385,957 06 



Ce total est superieur de $161,961.26 a celui de 1925-26. Les principales 
augmentations furent constatees dans les Ministeres suivants: 

Douanes et Accise (Revenu National) $ 23,760 18 

Finances 59,295 21 

Justice 31,652 47 

Legislation 21,284 80 

Marine et Pecheries 23,450 21 

Chemins de f er et Canaux 16,856 16 

Les augmentations dans les Douanes, les Finances et la Legislation furent 
oecasionnees pratiquement en totalite par l'enquete sur les Douanes. Celle du 
Ministere de la Justice est due a plusieurs causes speciales, parmi lesquelles sont: 
le proces des Esquimaux meurtriers, la delimitation des frontieres du Labrador, 
l'enquete sur Selection de l'Athabasca, un appel au Conseil Prive de l'Empire 
relatif a la Loi de Inobservance du Dimanche. L'augmentation constatee dans 
le Ministere de la Marine peut s'expliquer par des honoraires judiciaires votes 
specialement pour certains cas, et celle du Ministere des Chemins de fer par 
les frais de deux appels au Conseil Prive. 

Les reductions les plus importantes se produisirent au Departement des 
Affaires indiennes et au Ministere du Commerce, la premiere etant de $7,243.99 
et la seconde de $17,150.77. 



Prets, Subventions et Octrois — Allocations et Contributions 

Comme dans mes rapports precedents, je suis toujours d'avis que les paie- 
ments d'octrois qui ne sont pas soumis a ma verification devraient etre autorises 
par le Parlement. Je constate toutefois de grands progres sur ce point, plusieurs 
credits generaux votes depuis, contenant une clause autorisant a meme ces credits 
des paiements d'octrois pour une fin determinee. Dans nombre de cas cependant 
on continue a faire de ces paiements a meme des credits generaux ne contenant 
aucune clause semblable. 

Dans le releve des prets, subventions, etc., paraissant aux pages 167 a 169 de 
ce volume, j 'indique dans chaque cas si le paiement est autorise par un credit 
special, ou s'il a ete pris a meme un credit general sans clause l'autorisant. 

Au cours de l'annee le total de ces paiements a ete pratiquement le 
meme que celui de l'annee precedente, si Ton fait exception d umontant des prets 
consentis aux Commissions des ports du Canada qui a ete moins eleve d'environ 
$8,100,000. 



INTRODUCTION ixi 

Secours aux deposants de la "Home Bank" 

Conformement a la "Loi de secours aux deposants de la Home Bank", 1925, 
on continua au cours de l'annee a payer les reclamations des deposants de cette 
banque. Les sommes imputees sur les $3,000,000 prevus par la Loi furent les 
suivantes: 

Avances aux liquidateurs pour etre deboursees par eux con- 
formement aux dispositions de la Loi $ 250,000 00 

Avances a l'Hon A. K. MacLean, commissaire en vertu de la 

Loi, pour depenses 5,000 00 

Murphy et Donald, avocats, Toronto, honoraires 1,775 87 

Total des debourses pour l'annee 1926-27 256,775 87 



Des paiements semblables, effectues en vertu de cette Loi, paraissent a la 
page 1 de Introduction de mon rapport de 1925-26. Le sommaire suivant fait 
voir la situation de cette allocation depuis le jour ou elle fut ^otee jusqu'au 31 
mars 1927. 

Total des avances autorisees par la Loi $3,000,000 00 

Debourses: 

Aux liquidateurs, G. T. Clarkson et I. E. 

Weldon $2,750,000 00 

A l'Hon. A. K. MacLean, commissaire en vertu 

de la Loi, pour depenses 25,000 00 

A MM. Murphy et Donald, avocats, honoraires 2,858 50 2,777,858 50 

Balance disponible 222,141 50 



Les reclamations des creanciers sont partagees en deux groupes: (1) recla- 
mations au-dessus de $500, (2) reclamations au-dessous de $500. Les deux groupes 
sont payes par les liquidateurs, mais la Loi exige que la Commission fasse une 
enquete avant de payer celles du premier groupe. 

La verification des paiements faits durant l'annee par les liquidateurs, a eu 
lieu chaque fois que des etats appuyes de pieces justificatives s'y rapportant m'ont 
ete transmis, mais je n'ai encore regu aucun etat, ou piece justificative pour les 
reclamations depassant $500. 

Les reclamations au-dessous de $500 verifiees en 1926-27 par le Ministere 
des Finances et mon Bureau s'elevaient a $901,529.34, laissant sur les sommes 
versees aux liquidateurs une 'balance a justifier de $1,848,470.66. 

Sur les $25,000 d'avances consenties au Commissaire, des pieces justificatives 
ont ete produites et verifiees pour un montant total de $14,258.96, et 'la balance 
restant a justifier s'eleve a $10,741.04. Le detail de ces depenses parait au 
volume II de ce rapport, partie F, page 24. 



Remise de droits d'accise sur les automobiles 

Dans son budget, le Ministere des Douanes et de l'Accise avait prevu une 
somme de $1,690,000 (1926-27, credit 348) pour le remboursement des taxes 
d'accise payees par les marchands sur les automobiles restant invendues au 18 
decembre 1920, date a laquelle cette taxe fut supprimee par un arrete en Conseil. 

Les remboursements faits a meme ce credit se sont eleves au cours de cette 
annee a $1,549,207.90, et comprennent les interets a 5% Tan pendant six ans sur 
les montants alloues aux reclamations originales. Ces reversements furent au 
prealable autorises par le Gouverneur en son Conseil et se repartissent comme 
suit: aux fabricants, $482,923.19, aux marchands, $796,746.12, a J. R. Dixon, 



lxii RAPPORT DE L'AUDITEUR G2N&RAL, 1926-27 

d 'Ottawa, $206,015.15, commission de 15 pour cent que s'etaient obliges de lui 
payer les fabricants et les marc-hands; au Receveur General, pour arrieres de 
taxes sur benefices commerciaux et droits d'accise dus a la Couronne, $63,523.44. 

Voulant etre assures que ces reclamations etaient bien conformes a l'arrete 
en Conseil, des fonctionnaires de mon bureau en firent avant paiement une 
verification minutieuse. 

On trouvera le developpement de ces paiements dans le volume II, partie D, 
page 123. 

Service special de surveillance 

Le budget du Ministere des Douanes et de l'Accise pour 1926-27 (credit 349) 
prevoyait une somme de $350,000 devant etre employee a faire une enquete sur 
des fraudes signalees dans la perception du revenu, a pourvoir a l'achat. d'auto- 
mobiles et a la location ou l'achat de bateaux pour la surveillance de la contre- 
bande. 

Au cours de l'annee, les depenses imputables sur ce credit se sont elevees 
a $244,308.16. Elles paraissent en detail dans le volume II, partie D, pages 111 
a 113, et se resument comme suit: — 

Location et exploitation des bateaux patrouilleurs dans les Pro- 
vinces Maritimes; achat et entretien d'automobiles, etc....$ 121,945 74 

Salaires et f rais de voyages 98,077 47 

Enquetes 24,284 95 



244,308 16 



Autrefois tous les cheques payes emis contre les avances faites au directeur 
du service de surveillance etaient conserves au Ministere, ils me sont maintenant 
transmis pour fins de verification et de controle. 

Le service de surveillance etant en grande partie secret les noms des fonc- 
tionnaires n'en sont pas donnes dans ce rapport. 



Depenses imprevues 

Les depenses effectuees a meme le credit de $60,000 vote pour "Depenses 
imprevues" se sont elevees au cours de Tannee a $24,605.31, soit une diminution de 
$6,086.55 sur l'annee precedente. La nature tres variable des depenses comprises 
dans ce chapitre fait qu'il est tres difficile, sinon impossible, de donner une expli- 
cation satisfaisante des differences s'y produisant d'une annee a l'autre. En 
1926-27 la plus forte depense engagee sur ce credit s'est elevee a $14,055.42 et 
fut occasionnee par la visite au Canada des Premiers Ministres de la Npuvelle 
Zelande et de l'Australie. A la page 33 de ce volume paraissent les montants 
depenses a meme ce credit et le detail en est donne dans le volume II, parmi les 
depenses de chacun des Ministeres, En conformite des termes de la Loi, ces 
depenses avant d'etre engagees furent approuvees par le Gouverneur en son 
Conseil. 



Canal de navigation Welland 

Les travaux de ce canal qui depuis les derniers mois de 1913 n'ont cesse de 
progresser, sont maintenant assez avances. Des contrats ont ete donnes pour 
toute la longueur du canal, et celui pour la derniere sous-section, connue sous le 
nom de section 4B et comprenant des travaux de creusement sur une longueur 
d'environ 1,300 pieds a ete accorde le 28 juillet 1926 a Johnston P. Porter. 



INTRODUCTION lxiii 

Le montant total depense pour la construction du canal, (deduction faite des 
$142,483.82 de remboursements de depenses des annees precedentes) a ete, en 
1926-27, de $13,846,477.92 paye a meme les credits 106 et 107. Le detail de ces 
depenses pour 1926-27 parait dans le volume II, Ministere des Chemins de fer 
et Canaux, partie W, pages 56 a 65 et 76. 



Loi des Grandes routes du Canada 

On trouvera dans le volume II, partie W, pages 22 a 25, Ministere des 
Chemins de fer et Canaux, le detail des sommes payees en vertu de la Loi des 
Grandes Routes du Canada. Le montant des subventions federales accordees 
aux provinces durant Tannee financiere 1926-27, a ete de $346,496.52, accusant 
une diminution de $1,302,832.17, sur 1925-26. 

Au 31 mars 1927, sur les $20,000,000 autorises par la Loi, $18,775,604.25 
avaient ete verses aux differentes provinces. La balance restant encore a payer 
etant de $1,224,395.75 se repartit comme suit: Ontario, $53,269.37; Mani- 
toba, $257,045.27; Saskatchewan, $121,860.93; Alberta, $792,220.18. 

D'apres la loi en vigueur, la periode durant laquelle ces subventions peu- 
vent etre payees aux provinces, expire le 31 mars 1928. 



COMMISSAIRE DES INDIENS — CoMPTE d'aCCROISSEMENT DE PRODUCTION 

Dans PIntroduction de mon rapport 1925-26, au chapitre intitule "Diversion 
du Revenu" je mentionnai le "Compte du projet d'accroissement de production" 
du Commissaire des Indiens de Regina. Un fonctionnaire de mon service en fit 
la verification durant Pete de 1926. 

On trouve a la page 227 de ce volume un resume des recommandations que 
je fis a, la suite de cette inspection pour qu'on etablisse un meilleur systeme de 
comiptabilite dans ce bureau. 

Ce projet, auto rise par un arrete en Conseil en date du 16 fevrier 1918, et en 
vertu de la Loi sur les mesures de guerre, fut entrepris au printemps de 1918. II 
avait en vue l'exploitation des terres appartenant aux Indiens dans les provinces 
du Manitoba, de la Saskatchewan et de il'Alberta, dans le but d'accroitre la 
production du grain et d'augmenter le nombre de tetes de betail. Un Commis- 
saire fut designe pour sa mise a execution auquel on avait assigne certains devoirs 
et confere certains pouvoirs. Pour faire face aux depenses qu'il entrainait, des 
avances se montant a $362,000 furent faites a meme les credits de guerre. Elles 
devaierit etre remboursees sur les produits de 1'exploitation au fur et a mesure 
des rentrees. Au mois de Janvier 1922 un nouvel arrete en Conseil abrogeait celui 
du 16 fevrier 1918. 

Dans les premiers mois de 1918, des travaux agricoles furent entrepris dans 
plusieurs reserves indiennes. lis furent continues pendant plusieurs annees, 
mais le nombre des fermes exrJloitees alia graduellement en diminuant, et depuis 
1922, ce projet n'est plus poursuivi que sur une seule ferme de la reserve de 
Muscowpetung, dans Tagence de Qu'Appelle. 

Les ecritures des transactions se rapportant a ce projet paraiissent a un 
compte fiduciaire special de l'agence de Regina. Tous les argents regus sont 
places au credit de ce compte et toutes les depenses y imputees. En 1922-23 
une somme de $200,000 fut remboursee sur Favance primitive de $362,000 et 
une autre de $150,000 le fut en 1923-24. En outre, il a ete verse en 1924, une 
somme de $57,329.03, representant les profits accumules jusqu'au 31 decembre 



lxiv RAPPORT DE L'AUDITEUR G£n£RAL, 1926-27 

1923, qui dans la suite, en vertu d'une autorisation parlementaire, fut portee au 
credit d'un compte special pour etre employee dans l'interet des Indiens suivant 
les directions du Conseil du Tresor. 

On trouve a la page 142 de ce volume un etat des transactions faites a 
meme ce compte en 1926-27. 

Les transactions resultant de ce projet depuis le debut, en 1918, jusqu'au 
31 mars 1927, peuvent se resumer comme suit: — 

Recettes — 

Avances a, meme les credits de guerre $ 362,000 00 

Vente de grains, de materiel, d'equipement, etc. 1,117,527 41 
Inter ets sur les depots en banque 20,024 70 

$1,499,552 11 
Debourses — 

Frais d'exploitation 996.543 75 

Frais de bureau et frais generaux 52,620 11 

Maison du Commissaire 19,446 11 

Remboursement aux credits de guerre 350,000 00 

Profits au 31 decembre 1923, verses 57,329 03 

1,475,939 00 

Balance disponible au 31 mars 1927 23,613 11 



Les profits provenant de Sexploitation pour les neuf annees terminees le 
31 mars 1927, se sont eleves a $95,423.99. lis se repartissent comme suit: 

Profits au 31 decembre 1923, verses $ 57,329 03 

Solde disponible le 31, mars 1927 23,613 11 

Produits de la recolte de 1926 (vendue en juin 1927) 26 481 85 

107,423 99 
A deduire — Solde des avances sur credits de guerre (rem- 

bourse en juin 1927 12,000 00 

95,423 99 



Aux chiffres ci-dessus il faudrait a j outer: la valeur du materiel et de l'equi- 
pement existant, la somme de $12,500 payee en 1918-19 pour l'achat de la maison 
du Commissaire a Regina, les $6,946.11 de frais et de reparations necessites 
depuis par cette maison et une grande partie des frais de bureau du Commissaire 
qui auraient du etre paves a meme le credit du Departement des Affaires 
indiennes et non imputes a ce compte. En 1926-27, un faible montant seule- 
ment fut debite a ce compte au lieu de Petre sur les credits du Departement. 

L'arrete en Conseil autorisant ce projet ayant ete abroge il y a quelques 
annees, on peut mettre en doute la legalite de poursuivre cette exploitation sans 
une autorisation parlementaire formelle. 



Subventions aux provinces 

En autant qu'il m'ait ete possible de m'en assurer, aucune mesure n'a ete 
prise jusqu'a aujourd'hui pour obtenir de la province d' Alberta le remboursement 
de la somme de $468,750 qui, il y a quelques annees, lui fut versee en trop a titre 
de subvention. Dans Tlntroduction a mon rapport de 1924-25 (page xxxii) 
j'avais attire l'attention sur ce paiement en trop et dans le volume II du rapport, 
de la meme annee (partie F, pages 71 a 73) je reproduisais la correspondance 
echangee a ce sujet, en meme temps que je donnais l'opinion du Ministere de la 
Justice sur ce versement. 



INTRODUCTION Ixv 

LOI DES ACCIDENTS DU TRAVAIL 

En 1926-27, le total des depenses engagees en vertu des dispositions de cette 
Loi, s'est eleve a $331,141.57, soit une diminution de $28,922.14 sur les depenses 
de 1925-26. Le developpement en parait dans le volume II, partie W, pages 16 
a 21, Ministere des Chemins de fer et Canaux. 

Dans les provinces ou existent des Commissions des accidents du travail, 
ces debourses se font sous leur surveillance ; dans les autres, les indemnites sont 
determinees par tel tribunal, commission, fonctiormaires ou toute autre personne 
qu'il plait au Gouverneur en son Conseil de nommer de temps a autre. 

COMPTES DU TeRRITOIRE DU YuKON 

Au cours de Tete de 1927, je fis faire une verification des comptes du terri- 
toire du Yukon, y compris ceux de l'Administrateur public. Cette verification 
s'etendait sur une periode de deux ans finissant au 31 mars 1927. Bien que tous 
les comptes y aient ete soumis, ceux des liqueurs furent examines encore plus en 
detail. 

Comme je le mentionnais dans mon dernier rapport, le Gouvernement du 
Yukon continue encore de pourvoir au paiement des achats de liqueurs au moyen 
de decouverts dans une banque a Dawson. Au 31 mars 1927, le montant de ce 
decouvert, moins l'argent en mains ou en route, etait de $110,200.28 contre 
$56,791.97 au 31 mars precedent. L'interet paye fut, en 1926-27, de $6,639.14, 
accusant une augmentation de $3,154.46, sur celui de 1925-26. Par ailleurs, le 
stock de liqueurs que le Gouvernement du territoire avait en magasin a cette 
date etait evalue a $114,371.15, soit une augmentation de $43,786.50 sur le 
stock au 31 mars 1926. 

Un decouvert de meme nature, mais pour un montant moindre, fut aussi 
constate, dans le compte general du Gouvernement du Yukon, et sa verification 
fit ressortir qu'une somme d'interets de $1,412.14 avait ete payee au cours de 
l'annee. 

A ila demande du Commissaire de l'Or, qui est d'office maire de Dawson, les 
comptes de cette ville furent egalement verifies et reconnus exacts. 

Des etats comparatifs detailles des comptes du Gouvernement du Yukon 
paraissent aux pages 192 a 195 de ce volume. 

Les resultats de cette verification seront communiques prochainement au 
Ministere de l'lnterieur. 



DEPENSES EN CAPITAL 

Au cours de l'annee les depenses en capital se sont elevees a $20,056,953.99, 
soit une augmentation de $2,988,244.33 sur 1925-26. 

Les remarques que je faisais sur ces depenses dans mes rapiports precedents 
sont toujours valables et je veux les signaler encore a l'attention de la Chambre. 

Dans mon dernier rapport, je mentionnai plusieurs item de Pactif figurant 
au Bilan du Dominion pour un chiffre superieur a leur cout reel, et ce contraire- 
ment a une regie adoptee en 1882 par la Chambre des communes qui me semble 
etre basee sur un principe juste et ne parait pas avoir ete modifiee depuis. En 
attendant qu'une decision soit prise a ce sujet la verification des diverses 
depenses en capital se continue. 

45743-* 



Ixvi RAPPORT DE L'AUDITEUR GfiNfiRAL, 1926-27 

En outre des edifices et des entreprises de l'Etat dont la va'leur parait a des 
chapitres du Bilan, il existe un grand nombre de proprietes appartenant a 
la Couronne et ressortissant de la juridiction des different© Ministeres. Tout 
en ne recommandant pas maintenant de faire figurer fleur valeur au Bilan, bien 
qu'elles f assent reellement partie de l'actif du Dominion, je suis d'avis qu'un 
etat de ces proprietes devrait etre de temps a autre fourni au Parlement. Je 
rappellerai a ce propos une des recommandations faites en 1908 par un sous- 
comite de la Chambre: — 

"Que les differents services publics soient requis a fournir un etat et 
une evaluation de la totalite des proprietes appartenant a la Couronne et 
ressortissant de (la juridiction de chaque Ministere, et que le dit etat soit 
presente au Parlement dans les quinze jours qui suivront l'ouverture de sa 
prochaine session, et que dans la suite un tel etat soit presente au Parle- 
ment tous les cinq ans, dans les quinze jours qui suivront l'ouverture de la 
session." 

Je ne sais s'il fut donne suite a cette recommandation, mais a ma connais- 
sance, un tel etat n'a pas ete presente au Parlement en ces dernieres annees. 



VERIFICATION DES COMPTES MATIERES 

D'apres les rapports annuels regus des differents Departements, au 31 mars 
1927, la valeur des matieres inventorizes, non comprises celles de la Defense 
nationale, etait de $6,012,593.19. Elle se repartissait comme suit: 

Affaires indiennes $ 59,160 45 

Interieur (Pares Nationaux) 43,504 85 

Marine et Pecheries 1,124,113 32 

Mines 75,443 06 

Service des penitenciers 1,648.726 04 

Postes 1,237,626 26 

Imprimerie et Papeterie 507,921 30 

Travaux publics 145,411 82 

Chemins de fer et Canaux 464,999 67 

Gendarmerie royale a cheval 367,184 52 

Retablissement des soldats dans la vie civile 338,501 90 

Le Ministere de la Defense nationale m'a communique des etats certifies 
indiquant la valeur des matieres de Tarsenal du Dominion, des services de la 
marine et de l'aeronautique militaire, mais pour des motifs que j'ai deja exposes 
dans mes rapports anterieurs, les inventaires des magasins militaires qui m'ont 
ete transmis n'indiquaient aucune valeur. 

J'ai la satisfaction de signaler^ une amelioration constante dans la forme des 
inventaires produits et dans les methodes de comptabilite-matieres de plusieurs 
Ministeres. Le Ministere des Postes, en particulier, a la suite des inspections 
faites par mes fonctionnaires, a entrepris avec d'heureux resultats la reorgansa- 
tion de ses depots de Winnipeg, Regina, Edmonton et Vancouver. 

Plusieurs autres entrepots de matieres, administres par differents Ministeres, 
ont ete inspectes depuis mon dernier rapport. Certains d'entre eux furent 
trouves en tres bon ordre et les ecritures en regie. Dans d' autres cepen- 
dant il fut constate qu'il n'existait aucune methode de controle tant pour 
les achats que pour la reception ou les livraisons de matieres, et qu'aucune comp- 
tabilite reguliere n'y etait tenue. Dans un entrepot, en particulier, ou se trouvent 
des matieres variees pour une va'leur de plus de $400,000, il existe une insufnsanoe 
de comptabilite ne permettant d'effectuer aucun controle, les matieres y 
etant portees a des prix majores, ou des montants annules sans autorisa- 
tion des fonctionnaires responsables. Mon Bureau continue a s'occuper de la 
situation de ce depot, et le Ministere est prevenu des resultats die Tinspection 
de mes verificateurs. 



INTRODUCTION lxvii 

Bien que dans quelques-uns des depots visites dernierement les conditions 
aient ete trouvees tres peu satisfaisantes, mes recommandations pour mettre fin 
a des methodes sans suite et apporter des ameliorations dans la comptabilite ont 
ete generalement acceptees et mises en pratique. C'est un des resultats tres 
encourageants des inspections et des verifications faites par mon Bureau, car 
grace a cette cooperation des fonctionnaires des Ministeres les methodes d'admi- 
nistration des matieres seront ameliorees et il en resultera une economie notable 
des deniers publics. 

Dans le but d'ameliorer encore sa methode de comptabilite-matieres, un des 
plus importants Departements prit une initiative tres a recommander, en convo- 
quant, les garde-magasins et les comptables des differents depots a une conference 
qui se tint au Ministere, et a laquelle mes inspecteurs furent invites a prendre 
part. Cette conference avait en vue la discussion de la comptabilite-matieres 
du Ministere et des procedes a adopter pour la perfectionner. D'autres Ministeres, 
quand il sera possible, pourraient avec avantage convoquer de semblables 
conferences, car c r est un des meilleurs moyens de faire naitre l'esprit de coopera- 
tion, d'encourager refficacite et d'en arriver a l'uniformite. 

Conformement a la Loi de rimprimerie et de la Papeterie publiques, la 
verification annue'lle des matieres et des ecritures de rimprimerie du Roi eut 
lieu le 31 mars 1927, et fait l'bbjet d'un chapitre special de ce rapport. 

Les inspections bisannuelles du numeraire et des lingots de la succursale 
de l'Hotel Royal des Monnaies ont eu lieu comme l'exigent les dispositions d'une 
Proclamation Roy ale en date du 2 novembre 1907. Elles furent faites conjoin- 
tement par des fonctionnaires du Ministere des Finances et de mon Bureau. 

En vertu de l'arrete en Conseil N° 1632, en date du 17 aout 1923, des surplus 
de matieres ayant une valeur marchande de $45,298.37, ont ete transferes des 
autres Ministeres au Departement des Affaires Indiennes, et entreposes a Regina. 
lis sont compris dans le sommaire des matieres donne ci-dessus. Au cours 
de l'annee les ventes faites a l'entrepot de Regina se sont elevees a $1,653.25; 
elles sont detaillees dans le volume II, partie I, page 2. 

D'apres les rapports mensuels et les minutes regus, les ventes de surplus et 
de matieres de rebut s'eleverent au cours de Tannee a $190,586.34, et se decom- 
posent comme suit: 

Transferees a, d'autres Ministeres $ 79,096 39 

Vendues au public 111,489 95 

Je suis informe que les differents Departements sont, mieux disposes, que par 
le passe, a faire rapport de leurs matieres en surplus ou de rebut. II ressort 
cependant d'inspections recentes, que des quantites importantes de ces matieres 
n'ont pas ete signalees, les fonctionnaires locaux etant apparemment sous 
Timpression qu'elles n'ont pas de valeur venale. Les Ministeres en donnant leur 
attention a cette question pourraient ainsi prevenir des pertes. 



COMPTES SPECIAUX 

SOMMES DUES AU GoUVERNEMENT FEDERAL 

La verification des Comptes publics etablissant les sommes dues au Gou- 
vernement federal a fait de nouveaux progres. Plusieurs montants cependant y 
figurent depuis de si nombreuses annees qu'il est difficile de se procurer des 
renseignements exacts a, leur sujet. On trouvera dans les chapitres suivants des 
remarques sur ceux de ces comptes qui meritent le plus de retenir l'attention. 

45743-fJ 



Ixviii RAPPORT DE L'AUDITEUR GENERAL, 1926-27 

A ces sommes paraissant au Bilan, il faut aj outer celles portees comme 
arricrees dans les livres des differents Ministeres, et dont ils fournissent un etat 
annuel. Elles sont donnees dans le premier volume de mes rapports annuels 
sous la rubrique "Etats divers". Les Ministeres furent requis en fournissant 
ces etats d'indiquer quels etaient les montants qu'ils estimaient recouvrables, 
mais leurs renseignements furent en general vagues et de peu d'utilite. II est 
evident, toutefois, qu'un grand nombre de ces arrieres sont irrecouvrables, mais 
je comprends qu'ils ne peuvent etre rayes des sommes dues a la Couronne sans 
une autorisation de la Chambre des communes, et aussi longtemps qu'elle n'aura 
pas ete obtenue ils devront figurer dans les livres des Ministeres. 



AVANCES AU GOUVERNEMENT IMPERIAL ET AUX GoUVERNEMENTS STRANGERS 

Les sommes dues le 31 mars 1927 par le Gouvernement imperial et par 
les differents Etats europeens parais'sent a 1'appendice "B" du Brian des Comptes 
publics de 1926-27. Je n'ai que peu a aj outer aux remarques que je faisais 
sur ces avances dans l'lntroduction a mon rapport de 1925-26 (page 'lvi). 
La balance du compte du Gouvernement imperial ne rapporte par d'interet et 
est forcement variable, car elle depend des debourses faits pair le Gouverne- 
ment canadien pour ce Gouvernement et des remboursements faits de temps 
a autre par ce dernier. L'avance de $230,000 consentie au Gouvernement 
franc, ais a ete rem'boursee en totalite le 30 juin, date de son echeance. 
Gonformement a un accord conelu auparavant avec le Gouvernement grec, 
celui-ci a, au cours de l'annee, reduit sa dette de $185,000. Le montant des 
avances consenties a la Belgique et a la Roumanie n'a pas varie. Sauf sur les 
sommes dues par la Russie et l'ltalie qui n'ont jusiqu'a aujourd'hui paye aucun 
interet, le Gouvernement du Dominion a regulierement touche les interets sur 
toutes les autres sommes qui lui etaient dues pair les Etats etrangers. 



Bassin de radotjb d'Halifax 

II ne s'est produit aucune modification dans la tenue des ecritures des fonds 
provenant de la vente du bassin de radoub d'Halifax a la "Halifax Shipyards, 
Limited", que je mentionnais dans l'lntroduction a mon rapport de 1925-26, 
(page li). Le paiement annuel de $50,000, du le 31 decembre 1926, fut regu, et 
comme les annees precedentes, credite au Revenu casuel du Ministere des Travaux 
publics, portant a $200,000 la somme totale ainsi creditee a ce revenu sur le prix 
de vente de $1,250,000. Cependant le montant du prix initial de revient, soit- 
$1,552,827.43, continue d'etre porte a l'actif dans le Bilan du Dominion, voir 
Appendice "G". Je maintiens l'opinion exprimee dans mon rapport de l'annee 
derniere sur cette irregularite, et recommande toujours l'adoption d'une des deux 
methodes que je proposais. 



Plans de colonisation 

Les differentes ententes conclues entre le Gouvernement imperial et celui 
du Dominion a la suite de la Loi d'Etablissement imperial, 1922, sont resu- 
mees a la page xlvi de l'lntroduction a mon rapport de 1925-26, et les sommaires 
des transactions de 1926-27 pour chacun des comptes se rapportant au 'Trojet 
d'Etablissement imperial" paraissent aux pages 140 et 161 a 163 de ce volume. 



INTRODUCTION lxix 

Secours pour frais de passage. — La verification des ecritures du Ministere 
de l'lmmigration et de la Colonisation se rapportant aux secours accordes aux 
immigrants sous forme de frais de passage, a ete continuee et completee jusqu'au 
31 mars 1926, et mon rapport a ce sujet fut transmis au Secretaire d'Etat de Sa 
Majeste. J'eus occasion de renouveler mes recommandations au Ministere 
relativement a ses methodes de faire rapport et de tenir sa comptabilite, et il 
m'assura que des ameliorations seraient apportees avant que Ton ne procedat a 
une nouvellle verification. 

Plan des 3,000 families. — Les livres tenus par la Commission d'eta'blisse- 
ment des soldats pour l'installation de colons britanniques sur des fermes, et 
connue sous le nom de "Plan d'Etablissement des 3,000 families", furent verifies 
jusqu'au 31 mars 1927. Mon rapport sur cette verification fut egalement 
Transmis au Secretaire d'Etat de Sa Majeste. 

En vertu de ce pro jet le montant du par lies immigrants au 31 mars 1927, 
parait sous la rubrique "Etablissement imperial, Compte des transferts de 
fermes". II s'eleve a $3,843,733.47, contre $1,167,537.25 au 31 mars 1926, soit 
une augmentation de $2,676,196.22. La plus grande partie de cette augmenta- 
tion provient d'un virement de $2,640,553.42 du "Compte des prets aux colons 
militaires", et represente la totalite du prix auquel des terres possedees autrefois 
par des soldats colons furent transferees a des immigrants en conformite de ce 
Plan. Une faible partie de ce montant provient d'avances en argent, la presque 
totalite en etant represente par la valeur attribuee aux terres vendues sous forme 
de prets aux immigrants par la Commission d'etablissement des soldats. Le 
montant du se repartit comme suit: — 

Valeur des terres autrefois possedees par les soldats colons et 

transferees aux immigrants $ 3,790,996 90 

Valeur des terres achetees et vendues sous forme de prets 

aux immigrants 59,951 83 

Avanees speciales en argent 7,575 94 

3,858,524 67 
A deduire — Remboursements aux immigrants 14,791 20 

3,843,733 47 



On trouve a la page 189 de ce volume le bilan de ce Plan d'etablissement et 
un sommaire du compte de caisse au 31 mars 1927. 

Compte d'etablissement des soldats. — Conformement au chapitre 53 des 
Statuts de 1925, on effectua au cours de l'annee des reductions sur la valeur du 
betail fourni aux soldats colons anterieurement au ler octobre 1921. Chacun 
des comptes des colons fut credite du montant lui revenant sur cette reduction 
dont le total est $2,921,062.91. Elle fut imputee au Fonds du Revenu eonsolide et 
creditee aux "Prets aux soldats colons". En autant qu'il fut possible, on s'assura 
de l'exactitude de ce montant en verifiant les livres du bureau chef de la Com- 
mission d'etablissement des soldats, et un de mes inspecteurs fit des verifications 
partielles d'un certain nombre de comptes individuels dans plusieurs bureaux 
regionaux. II fut constate que, en faisant ces reductions Ton s'etait efforce de 
se conformer aux intentions du Parlement, cependant il semble y avoir eu 
quelquefois une tendance a donner aux colons le benefice du doute. Le montant 
total des prets aux soldats colons a ete au cours de l'annee de $1,990,571.33. 

La somme totale regue des soldats colons en 1926-27 a ete de $4,341,159.06, 
sur 'laquelle $1,885,953.89 representaient les interets sur avanees, laissant comme 
remboursement de capital une somme de $2,455,205.17. 



Ixx RAPPORT DE L'AUDITEUR GfiNfiRAL, 1926-27 

Le total en capital du par les colons, par suite de prets s'elevait au 31 mars 
1927 a $80,760,189.59 contre $86,786,439.76 au 31 mars 1926, soit une dimi- 
nution de $6,026,250.17, laquelle s'etablit comme suit: — 

Reductions sur les montants debites aux colons pour achat 

^ t de betail $ 2,921,062 91 

Reevaluation des terres transferees aux immigrants conforme- 

ment au "Plan des 3,000 families" 2,640,553 42 

Excedent des remboursements de capital sur les montants des 

prets 464,633 84 

6,026,250 17 



Le solde du, outre les prets, oomprend les montants debourses par la Com- 
mission en reparations et ameliorations sur les fermes abandonnees, pour 
permettre leur revente aux colons britanniques. La Commission fait retomber 
ces depenses sur les anciens proprietaires comme faisant partie des frais de 
reprise et de revente des proprietes. 

Apres deduction des reversements du Gouvernement imperial, les depenses 
totales incombant au Canada en 1926-27, par suite des "Plans de colonisation", 
s'etablissent comme suit: — 

Immigration et Colonisation: 

Etablissement imperial, Secours pour frais 
de passage: 

Administration $ 34,389 02 

Subventions 452,981 72 

Prets 31,024 36 

Remises et deportations 1,117 76 



$ 519,512 86 
Commission d'etablissement des soldats: 

Colonisation en general, y compris la Loi d'eta- 
blissement des soldats et le Plan des 3,000 
families: 

Administration 1,250,787 45 

Prets aux colons et frais generaux de colo- 
nisation 1,996,006 71 

Achat de terres, etc 8,190 45 

3,254,984 61 

Total 3,774,497 47 



Les depenses de la Commission d'etablissement des soldats, telles que 
donnees ci-dessus, comprennent les frais d'administration de la Loi d'etablisse- 
ment des soldats et du Plan d'etablissement des 3,000 families, mais un seul 
credit ayant ete vote il n'a pas ete possible d'etablir deux comptes distincts. 

On trouvera aux pages 161 a 163 de ce volume, des etats de ces comptes de 
colonisation ou autres s'y rattachant, mais d'importance moindre, qui autant que 
possible ont ete etablis pour qu'ils s'expliquent d'eux-memes. 



Prets aux Commissions des ports 

L'etat suivant indique les sommes avancees durant l'annee aux Commissions 
des ports du Canada ainsi que le montant total de ces avances au 31 mars 1927: — 

Avances au cours Avances totales 

du Tannee au 31 mars 1927 

Montreal $1,035,000 00 $ 46,875,000 00 

Quebec 680,000 00 13,771,995 68 

Vancouver 887,000 00 14,300,900 00 

$2,602,000 00 % 74,947.895 68 



INTRODUCTION lxxi 

Ces avances furent faites en vertu de lois du Parlement, votees a differente3 
epoques et autorisant le Gouverneur en son Conseil de preter de temps a autre 
aux Commissions des differents ports, certaines sommes devant etre employees 
a des travaux de construction et d'amelioration dans les ports. Tout montant 
prete doit etre represente par des obligations au pair, portant interet, qui sont 
deposees entre les mains du Ministre des Finances et Receveur General. 

Les interets sur les sommes avancees aux Commissions des ports de Mont- 
real et de Vancouver, ont ete payes, mais ceux dus par la Commission de Quebec 
s'elevent a des sommes considerables. 

Durant l'annee je fis faire sur place une verification partielle des ecritures 
de la Commission du port de Vancouver, et d'une maniere generale, les methodes 
d'encaissement et de comptabilite des revenus et de controle des depenses furent 
trouvees satisfaisantes. 

II fut constate d'apres les ecritures, qu'au 31 decembre 1925 sur un total de 
depenses en capital de $17,248,990.93, une somme de $1,825,546.23 avait ete 
payee a meme des surplus de revenu. Toutes les informations necessaires furent 
fournies a la satisfaction de mes verificateurs, et leurs recommandations adop- 
tees. Le resultat de cette inspection fut communique aux Mindsteres das 
Finances et de la Marine et des Pecheries. 

En vertu des lois votees en 1885 et les annees precedentes, un montant de 
$81,760.97 a ete avance a la Commission du port des Trois-Rivieres. Aucune 
partie de cette dette n'a encore ete remboursee bien que les obligations en soient 
echues depuis plusieurs annees. Le chapitre 71 des Statuts de 1923 autorisait 
le port des Trois-Rivieres a emprunter sur la garantie d'obligations, les sommes 
qui lui etaient necessaires pour (1) acquitter et racheter le capital des obligations 
detenues par le Ministre des Finances en vertu de la Loi de 1885; (2) acquitter 
et racheter le montant des obligations emises dans le public en vertu de la Loi de 
1892 et (3) construire, reparer et amelliorer les quais ou autres ouvrages. Aucuns 
des fonds que Ton a pu se procurer en vertu de cette autorisation n'ont ete 
appliques au rachat des obligations detenues par le Ministere des Finances, et le 
montant plus haut cite figure au Bilan dans 1'Appendice "L" des Comptes publics 
sous la rubrique "Miscellaneous Investments, (inactifs)". Contre cette dette 
pent figurer un montant de $2,308.41 porte au credit du fonds d'amortisisement 
cree par la Loi de 1885. 

Les interets >sur les avances consenties a la Commission du port des Trois- 
Rivieres furent payes jusqu'au 30 juin 1887, mais depuis cette date le seul mon- 
tant recu a titre d'interets fut une somme de $15,000 versee en 1895, laissant 
encore impayee $338,590.90. 



Avances pour grains de semence et secotjrs 



A la page xxxviii de lTntroduction a mon rapport de 1924-25, comme 
a la page lvii de celle de 1925-26, j'appelais l'attention sur la difference exis- 
tant entre les ecritures des Comptes publics et celles du Ministere de lTnterieur 
sur les sommes dues par les colons a titre d'avances pour grains de semence ou 
de secours. J'ai fait faire reoemment une verification de ce compte allant de 
1876 au 31 mars 1927. Un rapport tres complet et detaille m'en a ete transmis et 
des copies envoyees aux Ministeres des Finances et de lTnterieur. 



lxxii RAPPORT DE L'AUDITEUR GENERAL, 1926-27 

Au 31 mars 1927, la balance restant due sur ces avarices etait donnee dans 
les Comptes publics comme etant de $5,070,322.29. D'apres les chiffres fournis 
par le Ministere de l'lnterieur, le montant total du a cette date, tel que ressortant 
des comptes individuels des colons, etait de $4,324,826.06, soit une difference en 
moins de $745,496.23. Le but de la verification etait de determiner d'ou prove- 
naient les differences entre le total des balances individuelles et celui paraissant 
aux Comptes publics, afin d'etablir, aussi exactement que possible, le montant 
d'arrieres en capital, et de suggerer des entrees d'ajustement pour etablir la 
concordance entre les comptes des deux Ministeres. 

La non-concordance entre les deux totaux provient de plusieurs causes, dont 
la principale est que jusqu'a ces dernieres annees, outre le montant reel des avan- 
ces, les frais d'administration etaient debites au compte special du Ministere des 
Finances, mais ne l'etaient pas dans les livres du Ministere de l'lnterieur. 

Le montant total percu en capital et interets pendant une periode de cin- 
quante et une annees a ete de $14,215,886.63, et les debourses de $17,855,880.38. 
Le Ministere de l'lnterieur rapporte qu'au 31 mars 1927 il etait du, en plus des 
$4,324,826.06 de capital, des interets s'elevant a $1,997,174.15. Ces interets ne 
figurent pas dans le compte special du Ministere des Finances. 

J'ai ete informe que ces dernieres annees, le Ministere de l'lnterieur avait 
fait une revision complete des comptes de chaque colon et les avait fait concorder 
avec leurs dossiers individuels, et Ton pent estimer que le montant, tel que donne 
par le Ministere de l'lnterieur, represente la dette reelle, aussi exactement qu'il 
est possible de l'etablir. 

II n'a pas ete procede a la verification de la valeur realisable des balances 
impayees dues au Gouvernement et garanties par des hypotheques sur les terres 
vendues. Les fonctionnaires du Ministere de l'lnterieur sont toutefois d'avis 
que 'les dispositions du chapitre 51 des Statuts de 1927 favoriseront les recouvre- 
ments. 

Le Gouvernement de la Saskatchewan versa pendant l'annee la somme de 
$1,893.36, en acompte sur le montant qu'il devait pour la distribution des grains 
de semence de 1908. Ce paiement ramene la balance de capital due au Dominion 
par ce Gouvernement a $95,136.83. D'apres le Ministere des Finances, le mon- 
tant des interets dus par cette province etait, au ler Janvier 1927, de $203,366.70 

Des etats des deux comptes ci-dessus mentionnes paraissent aux pages 138 
et 146 de ce volume. 



Comptes provisoires 

Au nombre des "Comptes speciaux" paraissant dans les livres du Ministere 
des Finances et dans ceux de ce Bureau, figure un compte auquel sont portees 
les differentes sommes qui ne peuvent etre appliquees immediatement a la fin 
pour laquelle elles furent regues, ou dont ; la destination n'est pas determinee au 
moment de l'encaissement. Les sommes recues de temps a autre et devant etre 
aussitot deboursees sont aussi, pour memoire, inscrites a ce compte, qui parait 
a l'Appendice "P" des Comptes publics sous le titre de "Contingent Accounts". 

Les debourses a meme ce compte sont soumis a une verification prealable 
pour s'assurer si des argents y ont ete deposes et, s'il en a ete deposes, s'ils l'ont 
ete veritablement pour le paiement propose. 



INTRODUCTION 



lxxiii 



On trouvera ci-apres un etat sommaire de ce compte pour l'annee terminee 
le 31 mars 1927; il est suivi d'explications sur les differents item le composant: — 



— 


Balance au 

au ler avril 

1926 


Recettes 


Debourses 


Balance 

au 31 mars 

1927 


Reserve de la Commission canadienne du ble . 


$175,000 00 
82,246 43 
25,391 22 

2,473 73 
4,453 70 






$175,000 00 


Surplus dans les elevateurs des terminus 




$82,246 43 


Biens en desherence de G. A. Montgomery. . . 




25,391 22 

2,473 73 
1,578 86 


Vente de farine jetee par dessus bord et re- 
cueillie 






Item divers (19) 




2,874 84 
34,239 84 


Perte sur l'exploitation de la ligne des Antilles. 


$34,239 84 

5.568 31 

8.569 69 


Pertes par suite de feu 




5,568 31 
360 55 


Item divers (13) 




8,209 14 








289,565 08 


48,377 84 


127,570 25 


210,372 67 



Commission canadienne du ble. Reserve. — La Commission canadienne du 
ble cessa ses operations dans les premiers jours de 1921 et deposa au credit 
du Receveur General, pour etre versee a un compte provisoire, une somme de 
$175,000 qui servirait a payer les certificate de participation emis par cette Com- 
mission et non encore rembourses. Cette somme etait intacte au 31 mars 1927, 
une autre somme laissee aux mains du Secretaire de la Commission ayant ete 
suffisante pour faire face a toutes les reclamations presentees a cette date. Elle 
sera tres probablement rayee du compte au cours de cette annee, un arrete en 
Conseil du 15 mars 1927 ayant decrete qu'aucun certificat de participation 
presente le, ou apres le ler septembre ne serait paye, et que tons les argents 
possedes a cette date par la Commission du ble seraient declares propriete de la 
Couronne. 

Surplus de grains dans les elevateurs des terminus. — Le 10 septembre 1921 
les Commissaires des grains versaient une somme de $82,246.43, dont $81,330.74 
provenaient de la vente des surplus de grains dans les differents elevateurs pu- 
blics des terminus, et $915.69, des interets de cette somme. Les societes des 
elevateurs de grains avaient paye ce montant, sous protet, et porte le cas devant 
les tribunaux qui rendirent un jugement en leur faveur pour la somme de 
$81,330.74. Le montant de ce remboursement fut vote pendant la derniere 
session, mais cette somme ayant ete portee au credit du compte provisoire 
le reversement fut debite a ce compte au ilieu d'etre impute au credit vote qui 
par suite ne fut pas employe, et les interets, soit $915.69, vires comme Revenu 
casuel au Fonds du Revenu consolide. 

Biens de G. A. Montgomery tomlbes en desherence. — La somme de $25,391.22 
representant le reliquat de la succession de feu G. A. Montgomery, de Regina, 
figurant depuis de nombreuses annees au compte provisoire, fut declaree tombee 
en desherence et versee a la Couronne. Depuis la cloture de l'annee financiere, 
elle a ete viree au Revenu casuel, Fonds du Revenu consolide. 

Vente de farine jetee par-dessus bord et recueillie. — En novembre 1924, le 
receveur des epaves vendit une certaine quantite de farine recueillie apres qu'elle 
eut ete jetee par-dessus bord d'un navire inconnu. Cette vente produisit une 
somme nette de $2,473.73, et d'apres le "Canada Shipping Act", aucune reclama- 
tion n'ayant ete presentee dans les douze mois, elle revenait a la Couronne; 
Depuis la cloture de l'annee financiere elle fut viree au Revenu casuel, Fonds du 
Revenu consolide. 



Ixxiv RAPPORT DE L'AUDITEUR GfiNfiRAL, 1926-27 

Sommes diverses au debit, $4,453.70.— Quatre de ces item s'elevant a 
$2,874,84 detenus temporairement en attendant que certaines conditions soient 
remplies, furent verses pendant l'annee aux ayants droit. La balance, soit 
$1,578.86, comprend divers item, sur lesquels il n'a pas ete possible d'avoir de 
renseignements ou de trouver les ayants droit. 

Perte sur 1 'exploitation de la ligne des Antilles. — Pour couvrir les pertes 
resultant de l'exploitation de la ligne des Antilles en 1925, des sommes formant 
un total de $34,239.84 furent versees par les Gouvernements des lies Lucayes, du 
Honduras et de la Jamaique. Ce service etant assure par la Marine marchande 
du Gouvernement canadien, cette somme lui fut versee. 

Pertes par suite de feu. — L'"Ottawa Electric Building", et le "Bangs Build- 
ing" expropries par le Gouvernement ayant ete endommages par le feu, en 
decembre 1926, les compagnies d'assurance verserent une somme de $5,568.31, 
qui fut deposee au compte provisoire en attendant que les procedures d'expro- 
priation soient terminees. 

Sommes diverses recues pendant Tannee, creditees a ce compte $8,569.69. — 
Neuf de ces sommes formant un total de $8,209.14 furent appliquees durant 
l'annee aux fins pour lesquelles elles avaient ete recues, ou reversees aux depo- 
sants. Les quatre sommes restant s'elevant a $360.55, sont comprises dans le 
solde de fin d'annee. 



Compte des dividendes non reclames 



Le compte des dividendes non reclames aux liquidateurs d'apres la "Loi de 
Faillite" est un compte analogue a celui dont nous venons de parler. En vertu 
des articles 136 et 137 de la Loi des Liquidations (chapitre 144, des Statuts 
revises) et de l'article 37 (8) de la Loi de Faillite (1919), les liquidateurs, ou les 
fideicommiss aires des successions en liquidation sont requis apres un temps de- 
termine de remettre au Ministre des Finances, tous les dividendes qui n'ont 
pas ete distribues aux creanciers, leur residence n'ayant pu etre connue. Les 
reclamations des creanciers, apres avoir ete verifiees, sont payees a meme ce 
compte dont la balance etait au 31 mars 1927 de $16,642.72. 



FONDS FIDUCIAIRES 



Au cours de l'annee on a constate un progres dans les informations obtenues 
des differents Ministeres, tant dans les cas ou des argents pergus et geres par des 
fonctionnaires sont portes a un compte fiduciaire en leur nom que dans ceux ou 
ces argents sont geres directement par les Ministeres eux-memes. Au nombre 
de ces comptes sont les suivants dont on trouve les etats parmi les "Comptes 
speciaux et fiduciaires" paraissant aux pages 130 a 163 de ce volume. 

Agents d'lmmigration, Comptes fiduciaires. 

Commissaire des Indiens, Compte d'accroissement de production. 

Commission d'utilisation du lignite. 

Fonds de garantie des Postes. 



INTRODUCTION 



lxxv 



Ci-dessous est un etat comparatif des soldes crediteurs de certains comptes 
speciaux aiix 31 mars 1926 et 1927 qui, sous la rubrique "Comptes fiduciaries", 
paraissent au Bilan des Comptes Publics, Appendice "0". 



— 


Solde 

crediteur 

au 31 mars 

1927 


Solde 

crediteur 

au 31 mars 

1926 


Augmenta- 
tion 


Diminution 


Pontons de la cale-seche de Burrard 


$ 3,681 05 
20,000 00 

78,650 00 

2,659,581 37 

916,852 80 

984 43 

366,020 06 

12,860,953 69 

128,284 18 

21,198 50 

118,186 85 

98,087 60 
70,133 65 
39,863 28 
28,988 24 
11,368 14 

838 15 
370 89 
449 54 

175,087 14 

551,319 13 

12,663 43 
500,000 00 


$ 1,208 79 
1,168,667 52 

71,462 50 

2,658,552 74 

581,032 84 

827 50 

336,227 74 

12,418,460 77 

136,278 83 

25,529 16 

114,472 98 

92,164 32 
65,030 65 
34,505 03 
19,751 76 
12,097 00 

475 58 
540 17 
495 34 

189,755 31 

418,831 45 

8,175 59 
500,000 00 


$ 2,472 26 


$ 1,148,667 52 


Chemins de fer Nationaux du Canada — Obli- 
gations garanties (interets impayes) .... 


7, 187 50 

1,028 63 

335,819 96 

156 93 

29,792 32 

442,492 92 




Dep6ts de garantie des entrepreneurs 




Fonds de secours de l'"Empress of Ireland". . 
Fonds special garanti de l'Immigration — 




Etablissements militaires — Fonds n° 1 


7,994 65 


Etablissements militaires — Fonds n° 2 




4,330 66 


Milice et Defense, Fonds regimentaire 

Fonds de pension des pilotes — 

Fonds des pilotes (district de Montreal). . 

District de pilotage d' Halifax 


3,713 87 

5,923 28 
5, 103 00 
5, 158 25 
9,236 48 




District de pilotage de St-Jean 




District de pilotage de Sydney 




Fonds des cadets du college militaire royal . . . 


728 86 


Terres d'ecoles — 

Alberta 


362 57 




M anitoba — 


169 28 






45 80 


Retablissement des soldats dans la vie civile, 
Fonds n° 1 




14,668 17 


Retablissement des soldats dans la vie civile, 
Fonds n° 3 


132,487 68 
4,487 84 




Commission d'etablissement des soldats, 
compte fiduciaire 




Fonds fiduciaire Strathcona 








A dSduire — Fonds des pilotes places sur obli- 
gations 


18,663,362 12 
203,193 33 


18,854,543 57 
189,193 33 


985,423 49 
14,000 00 


1,176,604 94 








18,460,168 79 


18,665,350 24 


971,423 49 


1,176,604 94 



Excepte le compte du Fonds de prevoyance des chemineaux des reseaux de 
1 'Intercolonial et de Tile du Prince-Edouard, qui est compris dans les comptes 
fiduciaries, mais est balance chaque mois, les comptes paraissant a Fetat ci-dessus 
sont les memes que ceux de Tan dernier. 

II n'a ete apporte aucun changement dans le mode de perception des argents, 
ou la garde des proprietes du sequestre des biens de Fennemi, et ce Bureau ne 
fait aucune verification des valeurs relatives a ces Fonds fiduciaries ou autres, 
detenues par le Ministere des Finances. 



Fonds de canttne de l'armee canadienne 



Conformement a la Loi des Fonds de cantine, 1925, la distribution des 
argents de ce Fonds commencee en 1925-26, fut terminee en 1926-27. Au 31 
mars 1927 le montant restant etait de $20,000 qui, d'apres les dispositions de la 
Loi, devait etre retenu par le Receveur Generail pour le paiement des reclamations 
ou des comptes encore dus. 



lxxvi RAPPORT DE L'AUDITEUR GENERAL, 1926-27 

Un montant de $258,885.21, interets courus et echus sur le montant au credit 
de ce Fonds au 31 decembre 1925, lui fut credite au cours de l'annee et debite 
a l'interet de la dette publique. Cette somme ajoutee aux $7,078.85 de profit 
provenant de la vente d'obligations, a porte a $265,964.06 la somme totale dis- 
ponible pour la seconde distribution qui fut faite aux fideicommissaires des 
differentes provinces et a ceux de la Societe de da Croix Rouge Americaine, 
comme determine par la Loi. Un etat des sommes distributes en 1926-27 parait 
a la page 152 de ce volume. Les allocations de la distribution provisoire qui 
n'avaient pas ete versees aux provinces de l'lle du Prince-Edouard, de Quebec 
et de TOntario, le furent pendant l'annee, apres que ces provinces eurent nomme 
leurs fideicommissaires. 

L'arrete en Conseil autorisant le paiement de ces allocations a la province de 
l'Ontario prevoyait egalement celui des interets sur ces montants jusqu'au 31 
decembre 1926. La somme necessaire, soit $28,154.41, fut imputee sur Tinteret 
de la Dette publique, creditee au Fonds de cantine et dans la suite versee aux 
fideicommissaires de cette province. 

Fonds de prevoyance des employes de chemins de fer de l'Intercolonial 
et de i/Ile du Prince-Edouard 

Dans mon dernier rapport je signalais l'insufnsance des contributions 
autorisees par la Loi 6-7 Edouard VII, chap. 2i2, 1907, creant un Fonds pour 
servir des allocations a vie aux empiloyes retraites et aux chemineaux des reseaux 
des chemins de fer de l'lntercolonial et de File du Prince-Edouard. 

Je faisais egalement remarquer que si les Chemins de fer Nationaux du 
Canada n'avaient pas verse des contributions de beaucoup superieures a celles 
stipulees d'apres cette Loi, la Commission administranti le Fonds n'aurait 
pas ete en etat de payer un certain nombre d'alilocations a vie. 

La situation est restee inchangee depuis la publication de mon dernier 
rapport. 

On trouvera a la page 156 de ce volume un etat de ce compte, donnant en 
meme temps que la provenance des differentes sommes versees au Fonds, un 
resume des debourses. 



Fonds des terres d'ecoles 

Dans les provinces' du Manitoba, de la Saskatchewan et de TAlberta, les 
terres designees par la "Loi des terres du Dominion" sous le nom de terres d'ecoles 
sont administrees au nom de ces provinces par le Ministere de l'lnterieur. Tous 
les argents encaisses sont verses au Receveur General, et les cornptes nduciaires 
de chaque province paraissant au Grand Livre du Dominion credites des montants 
encaisses, et debites des depenses d'administration. Le capital provenant de 
la vente de Tune quelconque de ces terres est place semestriellement en obligations 
5% du Gouvernement. Les autres recettes resultant soit de loyers, soit de droits 
de coupes de bois, d'interets, etc., sont tous les ans versees aux Tresoriers de 
ces trois provinces, les frais d'administration une fois preleves. 



INTRODUCTION lxxvii 

Les etats de comptes de chacune de ces provinces pour l'annee financiere 
1926-27, paraissent a la page 145 de ce rapport, et ci-dessous se trouve un 
sommaire des transactions des comptes reunis des trois provinces: 

Capital provenant des terres: 

Balance disponible le ler avril 1926 $ 1,511 09 

Regu au cours de l'annee 827,147 49 

828 658 58 
Placements en obligations 5% 827,000 00 

Balance disponible le 31 mars 1927 '. 1,658 58 

Interets, loyers, etc.: 

Interets encaisses sur ventes de terres 481,166 96 

Loyers, Droits de coupes, etc 244,162 26 

Interets sur obligations 1,385,475 00 

Interets alloues sur les balances mensuelles 21,907 81 

2,132/712 03 
A deduire, Frais d'administration 77,206 93 

Balance versee aux Tresoriers provinciaux 2,055,505 10 



Sans tenir compte des interets provenant des obligations et de ceux alloues 
sur les balances mensuelles qui relevent du Ministere des Finances, le montant 
encaisse par le Ministere de l'lnterieur s'est eleve a $1,552,476.71, et les frais 
d'administration, a $77,206.93, soit 5.04 pour cent des encaissements. En 1925- 
26 les sommes per^ues par ce Ministere furent de $2,042,270.27 et les frais 
d'administration de $79,561.20, soit seulement un pourcentage de 3.90. 

Au 31 mars 1927, le montant total place en obligations etait de $28,433,000.00, 
et parait au Bilan des Comptes publics, Appendice "T", sous la rubrique 
"Dette Consolidee". 



Retablissement des soldats dans la vie civile, fonds n° 3 

Dans mon rapport de 1925-26, page lxii, je donnais un bref apercu de 
ce Fonds et faisais remarquer que bien qu'il fut originellement etabli dans 
le but d'assurer la gestion de certains fonds de pension, on versait aussi a, son 
credit le montant des retenues de cinq pour cent faites sur les salaires des 
employes permanents du Ministere du Retablissement des soldats dans la vie 
civile. Ma recommandation de crediter ces retenues a un compte separe n'a 
pas ete suivie et des argents encaisses et de'bourses dans deux buts absolument 
differents, continuent a etre portes a l'unique compte de ce Fonds. 

L'etat de ce Fonds parait a la page 161 de ce volume. II en ressort qu'au 
cours de l'annee il fut encaisse une somme de $70,846.16 provenant de retenues 
sur les salaires des employes; sur cette somme un montant de $4,294.90 fut 
rembourse aux contribut aires, et un autre de $1,368.00, representant les retenues 
sur les salaires des employes beneficiant de la Loi des pensions fut vire au 
Fonds de pension, N° 5. La balance de $551,319.13 restant a ce Fonds au 31 
mars 1927, comprend $111,546.34 de retenues sur les salaires des employes et 
$439,772.79 detenus au benefice des retraites. 

Je suis encore d'avis que ces retenues devraient faire l'objet d'un compte 
separe. 



lxxviii RAPPORT DE L'AUDITEUR G&N2RAL, 1926-27 

COMPTES DBS FONDS FIDUCIAIRES DES INDIENS 

Les comptes des differentes tribus indiennes connus comme "Fonds des 
Indiens", figurent parmi les comptes que, conformement a Particle 63 de la Loi 
du Revenu consolide et de la Verification, le Ministre des Finances a requis 
PAuditeur General d'examiner et de verifier, et depuis nonibre d'annees, les etats 
suivants sont publies par lui dans son rapport annuel: 

(1) Un etat sommaire , sous forme de compte de grand livre, des 
transactions totales de Pannee en conformity avec les Comptes publics. 

(2) Un tableau indiquant les balances au credit de chaque bande, ainsi 
que les debits et les credits de Pannee courante. 

(3) Des etats separes sous forme de grand livre, de chacun des 
comptes de la bande, tels qu'ils figurent dans les livres du Departement des 
Affaires indiennes, et indiquant en detail les recettes et les debourses de 
Pannee. 

II existe environ 450 de <ces comptes de bandes dont la plupart sont di vises 
en deux parties, Pune pour le capital, et Pautre pour les interets. Leur publication 
occupe environ 100 pages dans la partie I du volume II, espace trop considerable 
pour des comptes interessant principalement les Indiens, et prenant a mon 
personnel pour les etablir une trop grande partie de son temps. 

J'ai Pintention de ne publier a Pavenir que les deux premiers etats cites 
ci-dessus. Les Indiens ont sans doute droit a des etats periodiques de leurs 
comptes, mais ils devraient leur etre fournis par le Departement des Affaires 
indiennes et non par mon Bureau. J'ai fait part au Surintendant General adjoint 
de ce Departement de mes intentions a ce sujet. 

II n'est pas toutefois dans mes intentions d'exercer sur ces comptes une 
moins grande surveillance que par le passe, et si la Chambre des communes 
desire des renseignements sur Pun quelconque d'entre eux, je pourrai toujours 
les lui donner. 



Pensions et retraites civiles et militaires 



On trouvera a la page 188 de ce volume un etat des recettes et des debourses 
relatif aux retraites, allocations et pensions civiles et militaires. En outre des 
mouvements d'argent ay ant eu lieu au cours de Pannee, cet etat etablit une com- 
paraison entre les balances au credit des fonds de pension a la cloture des annees 
financieres 1926-27 et 1925-26. Les depenses totales pour 1926-27 se sont elevees 
a $39,633,747.15, contre $38,880,471.58 en 1925-26, soit une augmentation de 
$753,275.57 pour cette annee. 

A la page Ixii de mon rapport precedent, j'attirais Pattention sur certaines 
dimcultes qui s'etaient presentees dans Papplication de la Loi des Pensions, 1924, 
et dont il etait desirable qu'on tint compte au cas ou des modifications a la Loi 
seraient presentees a la Chambre; celles apportees par le Parlement au cours de 
sa derniere session ont fait disparaitre la plupart des difficultes que j'avais 
deja signalees. 



INTRODUCTION lxxix 

FONDS DES RENTES VIAGERES DE i/EtAT 

L'etat ci-apres du passif du Fonds des rentes viageres du Ministere du 
Travail, a ete recu trop tard pour le faire figurer parmi les "Comptes speciaux et 
fiduciaires", page 148 de ce volume. 

Valeur nette des contra ts en coups: 

Rentes viageres immediates $ 5,186,619 00 

Rentes viageres immediates garanties. 1,506,296 00 

Rentes viageres immediates dernier survivant 1,512,116 00 

Rentes viageres differees 3,187,949 13 

11,392.980 13 
Surplus au 31 mars 1927 53,139 35 

Total au credit du Fonds le 31 mars 1927 11,446,119 48 



ETATS DIVERS 

Des etats divers se rapport-ant a certaines des activites du Gouvernemient 
paraissent aux pages 164 a 195 de ce volume, et sauf les suivants, sur lesquels 
les Ministeres ne m'ont pas encore transmis de rapports verifies, sont analogues a 
ceux de mon dernier rapport: 

Elevateurs canadiens de grain, Bilans et Compte de pertes et profits. 

Commission du Cable du Pacifique, Etat des recettes et des debourses. 

On trouvera ci-apres, comme dans d'autres chapitres de ce rapport, des notes 
explicatives sur ces differents etats. 



Arrieres 

Les etats des arrieres dus au Gouvernement federal sont presentes sous la 
meme forme que dans mon dernier rapport et paraissent aux pages 164 a 166 de 
ce volume. lis ne contiennent aucun des montants figurant a l'actif du Bilan 
du Dominion. Ces etats ont ete etablis d'apres les rapports fournis par les diffe- 
rents Ministeres, qui sont resiponsables de leur exactitude. Je mentionne aussi 
ces arrerages, dans une de mes remarques intitulee "Montants dus au Gouverne- 
ment". 

Arrieres en general — Le montant des arrieres du le 31 mars 1927, etait de 
$11,304,075.29, soit une diminution de $284,711.99 sur celui du au 31 mars 1926. 
Le Domaine de TEtat accuse la diminution la plus forte, soit $1,369,777.25 
(voir chapitre suivant "Domaine de l'Etat"). Les autres diminutions conside- 
rables de l'annee ont ete constatees au Ministere de l'lnterieur, Petrole et gaz 
naturel, $33,067.76; et a celui de la Defense nationale, Marine, $35,250.78. Les 
principales augmentations durant l'annee furent: — 

Immigration et Colonisation $ 101,819 72 

Retablissement des soldats dans la vie civile 807,167 82 

Interieur, Grains de semences, Interets 89,789 68 

Interieur, Droits sur coupes de bois 103,600 59 

Les fortes augmentations paraissant aux Ministeres de Tlmmigration et 
de la Colonisation et du Retablissement des soldats sont dues a ce que ces 
Ministeres, ont fait des rapports plus complets; une faible augmentation seule- 
ment provient d'arrieres de l'annee courante. 



lxxx RAPPORT DE L'AUDITEUR GENERAL, 1926-27 

Interets courus sur prets et avances aux Chemins de fer, a la Marine 
marchande du Gouvernement, et aux Commissions des ports, etc. Le montant 
des interets courus pendant Pannee sur ces prets et avances, et dont la plupart 
paraissent comme valeurs inactives aux Appendices "K" et "L" du Bilan du 
Dominion, est donne dans cet etat comme etant de $19,118,840.84, soit une 
diminution de $18,007,281.14 sur le montant de 1925-26. Cette diminution 
apparente provient de ce que dans l'etat des arrieres d'interets de 1926-27 qui 
m'a ete fourni par le Ministere des Finances, les interets courus ne sont donnes 
que jusqu'au ler Janvier 1927, au lieu de l'etre, comme l'annee precedente, jus- 
qu'au ler juillet 1926. Le montant des interets dus par la Commission du Port 
de Montreal ne comprend que la periode de six mois, allant du ler juillet au 31 
decembre 1926, et ne fut paye qu'en septembre 1927. Ceux du "Montreal 
Turnpike Trust" sont des interets en retard sur les avances consenties a l'ancienne 
societe de fiducie; sous les conditions presentes l'interet est regulierement paye 
par les Municipalites. 

Fonds fiduciaire des Indiens — Vente de terres, Capital impaye — Ce tableau 
indique le capital provenant de la vente des terres des Indiens et restant du le 31 
mars 1927. Le Departement des Affaires indiennes ne m'a communique aucun 
etat des interets impayes ou des arrearages de loyer des terres des Indiens. Le 
montant du capital impaye etait au 31 mars 1927, de $1,643,078.75, au lieu de 
$1,704,666.02 du le 31 mars 1926, soit une diminution de $61,587.27. 

Le tableau ci-apres est un sommaire des trois etats d'arrieres: — 

1926-27 1925-26 Augmentation Diminution 

Arrieres en general $ 11,304,075 29 $ 11,588,787 28 $ 284,711 99 

Interets sur prets et avances. 247,630,090 76 228,511,249 92 $ 19,118,840 84 

Terres des Indiens 1,643,078 75 1,704,666 02 61,587 27 



260,577,244 80 241,804,703 22 18,772,541 58 



Domaine de l'Etat — Le tableau comparatif ci-dessous montre les recettes et 

les debourses afferents au Domaine de TEtat pour les annees 1925-26 et 
1926-27. 

Augmentation 

Recettes— 1926-27 1925-26 ^Diminution 

Division de 1'enregistrement des terres $ 635,001 28 $ 542,938 02 $ 92,063 25 

Bois et pacages 1,193,905 20 1,079,808 40 114,096 80 

Terrains houillers 972,728 51 686,670 59 286,057 92 

2,801,634 99 2,309,417 02 492,217 97 

Debourses — 

Salaires et depenses contingentes, service 

exterieur 678,813 38 603,096 35 75,717 30 

Leves 380,36108 398,973 21 *18,612 13 

1,059,174 46 1,002,069 56 57,104 90 

Excedent des recettes sur les debourses 1,742,460 53 1,307,347 46 435,113 07 



Les arrieres dus le 31 mars 1927, du fait du Domaine du Gouvernement, 
tels que communiques par le Ministere de Tlnterieur, s'elevaient a $5,880,761.46 
contre $7,250,538.71 au 31 mars 1926, soit une reduction dans le montant total 
du de $1,369,777.25, ou environ 19 pour cent. Cette reduction peut etre attri- 
bute aux deux meme>s causes que 1'armee derniere, a savoir: (1) une augmentation 
dans les encaissements, et (2) la resiliation de ventes, et d'apres les dispositions 
du "Dominion Lands Act", il est stipule que les terres dont la vente a ainsi ete 
cancellee redeviennent la propriete du Gouvernement et que la dette est annulee. 



INTRODUCTION lxxxi 

Je mentionnais dans mon dernier rapport mon intention de faire un examen 
des methodes suivies par le Ministere de Flnterieur pour la vente des terres, 
rnais il ne m'a pas encore ete possible de faire de grands progres en ce sens, 
l'ete dernier cependant les comptes de Fun des bureaux les plus importants du 
Domaine, furent examines par un de mes verificateurs, et j'espere, l'annee 
prochaine, pouvoir poursuivre plus a fond ces inspections. 

Travaux publics — Bassin de radoub — Revenus et Defenses 

En 1926-27 les revenus des bassins de radoub et des cales-seches se sont 
eleves a $125,305.58, soit une augmentation de $35,194.93 sur l'annee 1925-26. 
Les docks de Quebec firent voir une augmentation de $24,345.60, et le vieux dock 
d'Esquimalt de $6,668.41. Les revenus du nouveau dock Songhees, a Esquimalt, 
dont Fexploitation fut commencee dans le courant de l'annee, furent de $3,342.42: 

Les docks de Quebec accusent un surplus des revenus sur les depenses de 
$22,296.85, et la cale de reparation de Selkirk, de $563.04. 

Le total des frais d'exploitation de ces bassins s'eleve a $148,756.10, soit une 
augmentation de $25,719.09 sur 1925-26. 

En 1926-27 les frais nets d'exploitation des docks s'eleverent a $23,450.52, 
contre $32,926.54 en 1925-26. 

Un etat comparatif des revenus et des depenses des trois dernieres annees 
parait a la page 187 de ce volume. 



Travaux publics — Telegraphes — Revenus et depenses 

Les revenus des reseaux telegraphiques et telephoniques du Gouvernement 
se sont eleves en 1926-27 a $296,413.75, faisant voir une augmentation de $8,- 
694.17 sur l'annee fmanciere precedente. Cette augmentation provient des 
reseaux suivants: reseaux de l'Est, $3,392.35; reseau de Tile de Vancouver, 
$3,330.29; reseau du Yukon (y compris les lignes du Nord de la Codombie 
anglaise), $7,399.69. Par contre, les trois reseaux suivants accusaient des dimi- 
nutions de recettes: celui de la Saskatchewan, de $154.05; celui de 1'Alberta, 
$1,272.55, et celui de la Colombie anglaise, $4,001.56. 

Les frais entraines par 1 'exploitation de ces; reseaux ont ete de $724,019.66, 
soit une diminution de $43,331.42 sur l'annee financiere precedente. 

Un etat comparatif des revenus et des depenses des trois dernieres annees 
parait a. la page 187 de ce volume. 



Cable du Pacifique 

Le compte rendu annuel de la Commission ne m'est pas encore parvenu, et 
je ne suis pas en position de faire paraitre l'etat de ses revenus et depenses 
pour le dernier exercice. Je comprends cependant que les revenus ont ete 
superieurs aux depenses ordinaire?, et que le Canada ne sera tenu a aucun 
versement pour les frais d'exploitation en 1926-27. Je n'ai regu aucune autre 
communication ofncielle sur les questions ayant motive la correspondance publiee 
dans mon rapport de 1924-25, partie S, pages 192 a 197. 

Au cours de sa derniere session, le Parlement Imperial votait une loi 
(Pacific Cable Act, 1927), sanctionnee le 29 juin 1927, codifiant et modifiant 
les lois anterieures. L'article 4 de cette loi present comment seront employees 
les sommes portees au credit du Fonds de reserve. L'alinea 2 de l'article 3 
ordonne que la totalite du surplus de 1 'exercice financier, termine le 31 mars 

45743— g 



Ixxxii RAPPORT DE L'AUDITEUR GENERAL, 1926-27 

1927, soit verse au Fonds de reserve et l'alinea 4 du meme article que les annees 
suivantes une somme de £10,000, ou un dixieme du surplus, quel que soit celui 
de ces deux montants qui soit le plus eleve y soit verse, mais que la totalite 
devrait etre versee au cas ou le surplus serait inferieur a £10,000. Des disposi- 
tions prevoient egalement la repartition du surplus entre les Etats associes. 



Verification du Fonds patriotique 

En conformite de la Loi du Fonds patriotique canadien, 1924, 5 George V, 
c'hapitre 8, article 10, les comptes de ce Fonds pour l'annee financiere terminee 
le 31 mars 1927 furent examines et j'adressai le 3 septembre 1927 un rapport 
au Tresorier honoraire du Fonds. La diminution de $353,902 est due a ce que les 
sommes payees durant l'annee, pour secours et frais d'administration du Fonds, 
ont depasse les recettes en contributions et interets, necessitant la vente d'une 
partie des valeurs en mains. 

Au 31 mars 1927 le montant total au credit du Fonds etait de $2,185,081.51, 
contre $2,538,983.51, au 31 mars 1926. 



APPLICATION DE LA LOI DU SERVICE CIVIL 

Sous ce titre, je mentionnerai a l'avenir, dans chacun de mes rapports, toute 
infraction ou derogation a la Loi du Service Civil qui m'aura ete signalee ou 
aura ete constatee au cours de la verification des comptes de l'annee. 

D'apres la Loi du Revenu consolide et de la Verification, je suis requis de 
porter a la connaissance du Conseil du Tresor tout debourse fait par un comptable 
sans autorisation parlementaire. Aux pages 203 a 209 de ce volume, parait 
la correspondance que j'echangeai avec le Conseil du Tresor, lui signalant 
des paiements effectues par des Ministeres a certains de leurs employes, contraire- 
ment aux dispositions de la Loi du Service Civil, et par suite, sans l'autorite 
necessaire. Je n'ai pas ete informe des dispositions qu'avait pu prendre le 
Conseil a ce sujet. 

D'apres l'article 38 de la Loi du Service Civil, tel que modifie, la Commission 
du Service Civil, apres en avoir obtenu l'approbation du Gouverneur en son Con- 
seil, etait autorisee d'exceptcr en totalite ou en partie certaines positions des dis- 
positions de cette Loi et d'etablir des reglements indiquant la procedure a suivre. 
En vertu de ces pouvoirs, les reglements qui furent approuves exceptaient 
certaines positions, et stipulaient que si (a quelques exceptions pres) elles 
devaient se continuer pendant une duree de plus de six mois, le Ministere devrait 
faire connaitre a la Commission quels en etaient les devoirs, pour qu'elles'pui— 
sent etre classifiees. Afin de m'asisurer si ces reglements etaient observes, je 
demandai aux Ministeres de me communiquer une liste de ces positions sous 
leur controle, et, en outre, de me faire savoir si cette classification avait ete faite. 
Par la suite, plusieurs des Ministeres se sont conformes a cette regie. 

II est requis par la Loi du Service Civil que toute personne nommee a une 
position permancnte dans le Service Civil prete serment de fidelite avant de 
retirer son traitement, Afin que les traitements des employes permanents soient 
payes comme le stipule cette clause, une circulaire la leur signalant fut envoyee 
a tous les Ministeres pour qu'ils fissent le necessaire afin que tous ceux de leurs 
employes n'ayant pas encore prete serment le fassent aussitot. 



INTRODUCTION lxxxiii 

Au cours d'une inspection dans certains bureaux du Gouvernement situes en 
dehors d'Ottawa, il fut constate que les reglements de la Commission du Service 
Civil concernant la presence des employes n'etaient pas touojurs observes, or 
ces reglements sont formels, non seulement quant a la tenue du livre de presence, 
mais aussi quant aux signatures que doit y apposer l'employe et qu'il doit faire 
suivre des heures d'arrivee et de depart. Les Ministeres dont dependent ces 
bureaux paraissent ne pas leur avoir communique des ordres precis pour l'obser- 
vance de ce reglement. Quand ces lacunes furent signalees aux fonctionnaires en 
charge, ils exprimerent leur intention d'y remedier. Jusqu'a ce jour, un certain 
nombre seulement de bureaux ont ete visites et il se peut qu'il en existe d'autres 
ou ces reglements ne soient pas strictement observes. Les Ministeres devraient, 
a mon avis, adresser des circulates a tous leurs bureaux, leur rappelant les dispo- 
sitions de la Loi sur ce point. 

On trouvera, pages 224 et suivantes de ce volume, un precis de la correspon- 
dance echangee avec differents Ministeres au sujet de cas ou des fonctionnaires 
sont considered comme etant employes contrairement aux dispositions de cette 
Loi. Ce sont: Service Civil, page 224; Bureau de l'impot sur le revenu, page 227; 
Immigration et Colonisation, page 227; Legislation — Chambre des communes, 
et Senat page 230; Defense nationale, page 231. 



BUREAU DE L'AUDITEUR GENERAL 

Sans tenir compte du personnel supplemental necessite par le paiement des 
comptes d'election, le nombre moyen des employes de mon Bureau a ete cette 
annee de 197 contre 196 en 1925-26. Ce nombre, bien que n'ayant cesse de varier 
d'un mois a Tautre, s'est trouve etre le meme aux mois de mars 1926 et 1927, a 
savoir: 192, dont 81 hommes. 

Les absences pour cause de maladie ont ete legerement superieures a celles 
de Tannee precedente, la plus grande partie etant due aux maladies graves de 
plusieurs employes comptant de nombreuses annees de service et ayant droit de 
par les reglements aux conges qui leur furent accordes. Une des employees se 
voyant dan- rimpossibilite de reprendre son travail a demande a faire valoir ses 
droits a la retraite, et Ton acceda a sa demande. Je compte donner dans mon 
prochain rapport des details interessants sur les absences en general. 

Ann d'encourager les membres de mon personnel a perfectionner leurs con- 
naissances de la comptabilite et de la verification des comptes, j'ai cree une 
bibliotheque comprenant les derniers ouvrages publics et qui font autorite sur 
ces matieres. Elle renferme egalement les rapports annuels des Controleurs et 
Auditeurs Generaux de Grande-Bretagne, des Dominions de TEmpire et des 
Etats-Unis-; les principales revues de comptabilite publiees dans ces pays, 
ainsi que nombre d'autres publications se rapportant a la finance et a la compta- 
bilite publique. J'ai la satisfaction de constater que la plupart de mes employes 
prennent avantage des facilites ainsi mises a leur disposition pour augmenter 
leur competence et par la meme se rendre plus utiles dans les situations qu'ils 
odcupent. 

Les observations que je faisais dans mes rapports precedents sur mon 
personnel, les bureaux qui lui sont affectes et les depots des archives financieres, 
sont toujours valables. 



lxxxiv RAPPORT DE L'AUDITEUR GENERAL, 1926-27 

REMARQUES GENERALES 

Nonobstant certaines conditions, que j'ai deja expliquees plus en detail 
dans mes rapports precedents, et que je considere comme un obstacle vers un 
progres plus marque dans l'appilication de methodes ameliorees de comptabilite, 
de controle et de verification, je peux quand meme signaler de nouvelles ameliora- 
tions sur les points suivants: — 

(a) Dans l'organisation et la direction interieure de 'Ce Bureau; 
(6) Dans la forme de mon rapport annuel et dans le nombre et l'importance 
des questions qui y sont soumises a la Chambre; 

(c) Dans l'application plus generale de la verification pari passu aux 
debourses des differents Ministeres, qui fut rendue possible du fait que le travail 
de compilation des details des revenus et des depenses, etc., paraissant dans ce 
rapport, ayant ete termine avec deux mois d'avance sur les annees precedentes, 
mon personnel put commencer d'autant plus tot la verification des transactions 
de Tannee. 

(d) En contribuant, dans certains cas, grace a une cooperation plus 
etroite avec les fonctionnaires des Ministeres, a l'introduction de meilleures 
methodes de controle des depenses, et dans quelques departements, a une verifi- 
cation plus etendue et plus efficace des revenus et des matieres en magasin. 

Bien que des ameliorations semblent avoir ete effectuees et qu'une plus 
grande attention soit donnee aux methodes d 'inspection des bureaux situes a 
distance, je recommande encore fortement que les Ministeres d'Ottawa dont ils 
dependent en fassent faire de frequentes et methodiques inspections. Quant a 
leur administration interieure, comme d'ailleurs dans celle de tous les services 
du Gouvernement, il est un principe bien connu de bonne administration dont 
l'observance assurerait une meilleure sauvegarde des deniers publics, et d'apres 
lequel un fonctionnaire ne doit recevoir, debourser des argents, emettre des 
cheques et, en meme temps, faire les ecritures comptables. 

En ce qui concerne mon projet d'effectuer dans l'avenir la verification des 
comptes dans les livres d'entrees et les documents originaux de chacun des 
Ministeres, j'espere, des Tan prochain, pouvoir le realiser en partie en appliquant 
cette verification dans au moins un des plus importants dont les hauts fonction- 
naires verraient ce changement avec satisfaction. Toutefois, comme je l'exposais 
dans mes rapports precedents, cette modification ne peut etre operee que 
graduellement et qu'en autant que le personnel de mon Bureau le permettra. 

Si la compilation des chiffres et des divers elements necessaires a mon 
rapport fut terminee beaucoup plus tot cette annee, le resultat en est du non 
seulement a une amelioration dans les methodes suivies, mais aussi a la coopera- 
tion zelee de mes chefs de service, et au travail assidu fourni par les membres de 
mon personnel, dont plusieurs ne prirent leurs vacances annuelles qu'apres avoir 
acheve la tache leur incombant. 

GEO. GONTHIER, L.I.C., C.A., 

Auditeur General. 
Ottawa, le 12 Janvier 1928. 



1926-1927 

AUDITOR GENERAL'S REPORT 

APPROPRIATION ACCOUNTS 

AND 

MISCELLANEOUS STATEMENTS 

RAPPORT DE L'AUDITEUR GENERAL 



COMPTES DES CREDITS 

ET 

ETATS DIVERS 



APPROPRIATION AND EXPENDITURE STATEMENTS 

1926-1927 



SUMMARIZED STATEMENT OF GRANTS AND EXPENDITURE BY SERVICES 



Appropri- 
ation 
accounts 

Comptes 

des 
credits 



Service 



Voted under 
Supply Bills 

Credits votes, 

Lois 
des Subsides 



Statutory 
Lois speciales 



9 

11 
12 
13 
16 
17 
19 
20 
20 
21 
22 
23 
23 
24 
25 
27 
28 
30 
31 
35 
35 
37 
38 
39 
40 
23 
41 
43 
61 
64 
65 
66 
67 
23 
68 



Consolidated Fund— Fonds consolide 



Advances to Harbour Commissioners 

Adjustment of War Claims 

Administration of Justice 

Agriculture 

Charges of Management 

Civil Government 

Customs and Excise 

Dominion Lands and Parks 

Fisheries 

Government of the Northwest Territories . 

Government of the Yukon Territory 

Health 



Immigration and Colonization 

Indians 

Interest on Public Debt 

Labour 

Legislation 

Lighthouse and Coast Service 

Mail Subsidies and Steamship Subventions 

Mines and Geological Surveys 

Miscellaneous 

Miscellaneous charges, paid direct from Con. Fund. 

National Defence 

Ocean and River Service 

Penitentiaries 

Pensions 

Post Office — Outside Service 

Premium, Discount and Exchange 

Public Printing and Stationery 

Public Works — Income 

Public Works — Collection of Revenue 

Railways and Canals — Income 

Railways and Canals — Collection of Revenue 

Royal Canadian Mounted Police 

Scientific Institutions 

Sinking Funds 

Soldiers' Civil Re-Establishment 

Soldier Land Settlement 

Steamboat Inspection 

Subsidies to Provinces 

Superannuation 

Trade and Commerce 



290, 

79, 

5,937, 

1,002, 

11,545, 

10,929, 

4,579, 

1,459, 

389, 

190, 

716, 

3,195, 

3,699, 



000 00 
322 06 
668 00 
050 00 
475 99 
390 00 
043 85 
700 00 
297 00 
000 00 
200 00 
972 00 
754 02 



$ 2,602,000 00 
67,531 08 
2,125,064 95 



3,278,032 13 
309,489 02 



159,768 10 



291,000 00 
1,146,392 47 
2,663,200 00 
1,179,118 56 

706,315 02 
4,921,783 87 



213,376 00 

129,675,367 50 

1,197,535 80 

3,422,826 24 



13,381,335 42 

2,743,726 84 

1,765,021 30 

36,654,628 93 

31,512,174 40 



170,500 00 

15,887,914 11 

1,085,845 00 

32,935,459 72 

2,419,390 00 

2,204,940 75 

968,950 00 



7,841,000 00 

3,425,000 00 

133,230 00 



553,024 26 

4,536,944 74 

6,967 91 




1,145,958 68 


24,013 46 


602,105 84 


731,138 09 
8,803 60 




3,313,140 77 







12,516,740 50 



Total Consolidated Fund Expenditure — Total des de- 
penses imputables sur le Fonds consolide 



Capital 

Public Works 

Public Works (Marine Dept.) 

Railways and Canals 



Total Capital Expenditure — Total des depenses impu 
tables sur le Capital 



Grand Total— Total global. 



25,020 60 
4,920,824 14 


1,446,791 99 
164,791 01 


212,996,644 05 


168,101,411 67 


1,938,639 27 
1,807,901 16 






17,164,250 00 


4,438 05 


20,910,790 43 


4,438 05 


233,907,434 48 


168,105,849 72 



Verified — Verifie 
W. Tucker, 

Accountant of Appropriation Account s- 



-Comptable des credits 



ETATS DES CREDITS ET DES DEPENSES 
1926-1927 



SOMMAIRE GENERAL DES CREDITS ET DES DEFENSES PAR SERVICE 



Total Grants 
Total des credits 



2,602, 

357, 

2,204, 

5,937, 

4,280, 

11,854, 

10,929, 

4,579, 

1,619, 

389, 

190, 

716, 

3,195, 

3,913, 

129,675, 

1,488, 

4,569, 

2,663, 

1,179, 

706, 

5,474, 

4,536, 

13,388, 

2,743, 

1,765, 

37,800, 

31,512, 

24, 

170, 

16,490, 

1,085, 

33,666, 

2,428, 

2,204, 

968, 

3,313, 

7,841, 

3,425, 

133, 

12,516, 

1,471, 

5,085, 



000 00 
531 08 
387 01 
668 00 
082 13 
965 01 
390 00 
043 85 
468 10 
297 00 
000 00 
200 00 
972 00 
130 02 
367 50 
535 80 
218 71 
200 00 
118 56 
315 02 
808 13 
944 74 
303 33 
726 84 
021 30 
587 61 
174 40 
013 46 
500 00 
019 95 
845 00 
597 81 
193 60 
940 75 
950 00 
140 77 
000 00 
000 00 
230 00 
740 50 
812 59 
615 15 



Total Actual 
Expenditure 

Total des 
depenses 



241 

2,201 

5,838, 

4,241 

10,865 

10,130 

4,281, 

1,437, 

371. 

189, 

700; 

2,338, 

3,869, 

129,675, 

1,452, 

4,543, 

2,463, 

1,008, 

558, 

4,548, 

4,536, 

13,217, 

2,566, 

1,685, 

37,902, 

31,007, 

24, 

147, 

11,178, 

918, 

1,581, 

2,152, 

2,097, 

960, 

3,313, 

6,976, 

1,250, 

121, 

12,516, 

1,468, 

4,333, 



793 84 
141 01 
941 14 
283 66 
757 21 
429 93 
662 54 
178 88 
319 62 
119 64 
218 88 
991 69 
394 07 
367 50 
415 00 
797 56 
558 23 
998 92 
695 29 
737 78 
944 74 
987 21 
729 69 
556 00 
938 56 
698 04 
013 46 
392 44 
054 24 
580 42 
687 61 
015 33 
886 73 
233 23 
140 77 
761 91 
787 45 
961 18 
740 50 
601 11 
571 06 



Debits to 

Open and 

Sundry Accounts 

Debit des 
comptcs 
speciaux 



$ 2,602,000 00 



172,739 



31,024 36 



25,823 75 



10,426,817 14 



2,004,197 16 



Total 
Disbursements 

Total des 
debourses 



$ 2,602, 

241, 

2,201, 

5,838, 

4,241, 

10,865, 

10,130, 

4,454, 

1,437, 

371, 

189, 

700, 

2,370, 

3,869, 

129,675, 

1,452, 

4,543, 

2,463, 

1,008, 

558, 

4,574, 

4,536, 

13,217, 

2,566, 

1,685, 

37,902, 

31,007, 

24, 

147, 

11,178, 

918, 

12,008, 

2,152, 

2,037, 

960, 

3,313, 

6,976, 

3,254, 

121, 

12,516, 

1,468, 

4,333, 



000 00 
793 84 
141 01 
941 14 
283 66 
757 21 
429 93 
402 20 
178 88 
319 62 
119 64 
218 88 
016 05 
394 07 
367 50 
415 00 
797 56 
558 23 
998 92 
695 29 
561 53 
944 74 
987 21 
729 69 
556 00 
938 56 
698 04 
013 46 
392 44 
054 24 
580 42 
504 75 
015 33 
886 73 
233 23 
140 77 
761 91 
984 61 
961 18 
740 50 
601 11 
571 06 



Grants under Supply Bills 
Credits, Lois des Subsides 



Not used 
Non employes 



115,737 24 
3,246 00 

98,730 56 

38,798 47 
989,207 80 
798,960 07 
131,744 24 
182,795 02 

17,977 38 
880 36 

15,981 12 
825,955 95 

43,735 95 



36, 120 80 
37,585 57 
230,414 06 
170,119 64 
147,619 73 
900,246 60 



173,073 56 
176,997 15 
132,981 22 
12,696 73 
504,706 75 



23,107 56 

5,311,965 71 

167,264 58 

21,658,033 06 

276,178 27 

107,051 02 

9,077 85 



864,238 09 

170,015 39 

11,268 82 



3,211 48 
752,044 03 



Exceeded 
Depasses 



3 70 



7,102 59 
505 80 



12,164 42 
30,772 29 



2,757 44 



53,515 92 

115,047 6S 

230 39 



361 OS 



381,098,055 72 



330,918,084 07 



15,262,602 07 



346,180,686 14 



35,139,830 89 



222,461 31 



1,938,639 27 

1,807,901 16 

17,168,688 05 



1,481,476 27 

1,756,365 51 

16,819,112 21 



1,481,476 27 

1,756,365 51 

16,819,112 21 



457,358 69 
51,535 65 

349,575 84 



195 69 



20,915,228 48 



20,056,953 99 



20,056,953 99 



858,470 18 



402,013,284 20 



350,975,038 06 



15,262,602 07 



366,237,640 13 



35,998,301 07 



195 63 



222,657 00 



45743—1 1 



GEO. GONTHIER, 
Auditor General — Auditeur General. 



APPROPRIATION AND EXPENDITURE STATEMENTS 



COMPARATIVE STATEMENT OF EXPENDITURE BY SERVICES 
ETAT COMPARATIF DES DEPENSES PAR SERVICE 



Ser 



1926-27 



1925-26 



Increase 
Augmentation 



Decrease 
Diminution 



Consolidated Fund— Fonds consolide 

Advances to Harbour Commissioners 

Adjustment of War Claims 

Administration of Justice 

Agriculture 

Charges of Management 

Charges of Management (Loan Account). 

Civil Government 

Customs and Excise 

Dominion Lands and Parks 

Fisheries 

Government of Northwest Territories. . . . 

Government of the Yukon Territory 

Health.... 

Immigration and Colonization 

Indians 

Interest on Public Debt 

Labour 

Legislation 

Lighthouse and Coast Service 

Mail Subsidies and Steamship Subven- 
tions 

Mines and Geological Survey , 

Miscellaneous — 

Archives, Public 

Battlefields Memorials 

Canadian Representation in the 

United States 

Enlargement of outlet, Lake of the 
Woods (add'l $30,000 under D.L 

and Parks) 

Enquiry into Customs Dept 

Gratuities to relatives of deceased 

employees .••;•• 

Imperial War Graves Commission 
(add'l $131 ,936.24 under Nat. Def.) 

International Joint Commission 

Ottawa Improvement Commission.. . 
Permanent Secretariat to the League 

of Nations 

Remission of Excise Tax, paid on auto- 
mobiles remaining in the hands of 

dealers, etc 

Royal Mint 

Salaries, reclassification, etc 

Sundry ;••••. 

Miscellaneous charges paid direct from 

Consolidated Fund 

National Defence 

Ocean and River Service 

Penitentiaries 

Pensions 

Post Office (Outside Service) 

Premium, Discount and Exchange 

Public Printing and Stationery 

Public Works, Income 

Public Works — Collection of Revenue 

Railways and Canals — Income 

Railways and Canals — Collection of 

Revenue 

Royal Canadian Mounted Police 

Scientific Institutions 

Sinking Funds 

Soldiers' Civil Re-Establishment 

Soldier Land Settlement 

Steamboat Inspection 

Subsidies to Provinces 

Superannuation 

Trade and Commerce 



Total *346, 180,686 14 



$ 2,602 

241 

2,201 

5,838 

963 

3,278 

10,865 

10,130 

4,454 

1,437 

371 

189 

700 

2,370 

3,869 

129,675 

1,452 

4,543 

2,463 



,000 00 
,793 84 
,141 01 
,941 14 
,251 53 
,032 13 
,757 21 
,429 93 
,402 20 
,178 
,319 62 
,119 64 
,218 88 
,016 05 
,394 07 
,367 50 
,415 00 
,797 56 
,558 23 



1,008,998 92 
558,695 29 

84,571 36 
150,649 70 

57,606 



50,000 00 
236,447 51 

70,914 90 

667,831 00 
33,493 79 
150,000 00 

165,271 06 



1,549,207 90 

184,614 63 

21,159 71 

1,152,792 



4,536 

13,217 

2,566 

1,685 

37,902 

31,007 

24 

147 

11,178 

918 

12,008 



,944 74 
,987 21 
,729 69 
,556 00 
,938 56 
,698 04 
,013 46 
,392 44 
,054 24 
,580 42 
,504 75 



2,152,015 

2,097,886 73 

960,233 23 

3,313,140 77 

6,976,761 91 

3,254,984 61 

121,961 18 

12,516,740 50 

1,468,601 11 

4,333,571 06 



$10,030, 

319, 

2,159, 

5,771, 

875, 

3,523, 

10,779, 

9,717, 

3,718, 

1,449, 

370, 

210, 

630, 

2,465, 

3,684, 

130,691, 

1,271, 

4,208, 

2,355, 



645 10 
210 31 
572 52 

475 71 
367 88 
925 13 
338 25 
919 54 
525 58 
731 21 
434 70 
062 51 
568 47 
404 40 
950 46 
493 21 
966 73 

476 55 
892 86 



1,078,038 10 
551,997 45 

84,512 54 
180,422 22 

12,238 



700,000 00 



61,499 37 

472,519 36 
34,206 
150,000 00 

163,656 38 



160,381 57 

894,802 70 

1,313,351 23 



2,806, 

12,649, 

2,397, 

1,620, 

37,198, 

30,499, 

9, 

144, 

13,416, 

931, 

13,705, 

2,120 
2,062 
1,007 
2,808 
7,705 
3,733 
118 
12,375 
1,580 
4,569 



166 96 
203 29 
924 40 
600 04 
699 65 
685 74 
020 19 
762 86 
044 76 
491 25 
905 52 

,222 67 
,493 14 
,959 69 
,840 56 
,584 26 
,322 92 
,842 73 
, 128 50 
,513 74 
,706 97 



*353,554,707 50 



41,568 49 
67,465 43 
87,883 65 



$ 7,428,645 10 
77,416 47 



245,893 00 



86,418 96 
412,510 39 
735,876 62 



884 92 



,650 41 



184,443 61 



180,448 27 
335,321 01 
107,665 37 



6,697 84 
58 82 



45,368 00 



236,447 51 

9,415 53 

195,311 64 



1,614 



.,549,207 90 
24,233 06 



1,730,777 78 

568,783 92 

168,805 29 

64,955 96 

704,238 91 

508,012 30 

14,993 27 

2,629 58 



31,792 66 
35,393 59 



504,300 21 



3,118 45 
141,612 00 



12,552 33 

20,942 87 

95,388 35 

1,016,125 71 

69,039 18 
29,772 52 

650,000 00 

712 84 



873,642 99 
160,558 25 



2,237,990 52 

12,910 83 

1,697,400 77 



47,726 46 



728,822 35 
478,338 31 



111,912 63 
236, 135 91 



,857,906 03 16,231,927 39 



fiTAT DES CREDITS ET DES DEPENSES 



COMPARATIVE STATEMENT OF EXPENDITURE BY SERVICES— Cone. 
ETAT COMPARATIF DES DEFENSES PAR SERVICE— Fin 



Service 


1926-27 


1925-26 


Increase 
Augmentation 


Decrease 
Diminution 


Capital 

Public Works 


S 1,481,476 27 

1,756,365 51 

16,819,112 21 


$ 3,237,241 90 

1,740,387 59 

12,091,100 17 




$ 1,755,765 63 


Public Works (Marine Dept.). . . 


% 15,977 92 
4,728,012 04 




Railways and Canals 








Total 


20,056,953 99 


17,068,729 66 


4,743,989 96 


1,755,765 63 






RECAPITU LATION — RECAPIT UL ATI > N 

Consolidated Fund 


346,180,686 14 
20,056,953 99 


353,554,707 50 
17,068,729 66 


2,988,224 33 


7,374,021 36 


Capital 








Grand Total— Total global 


* 366,237,640 13 


* 370,623,437 16 


2,988,224 33 


7,374,021 36 







* Includes Open Accounts. — Comprend les comptes sp6ciaux. 

Verified — Verifie — 
W. Tucker, 

Accountant of Appropriation Accounts — Comptable des credits. 

GEO. GONTHIER, 

Auditor General — Auditeur General. 



RECONCILIATION BETWEEN THE AMOUNT OF THE TOTAL EXPENDITURE APPEARING IN THE 
PRECEDING STATEMENTS AND THE AMOUNT SHOWN IN THE PUBLIC ACCOUNTS OF 
CANADA— CONCORDANCE ENTRE LE MONTANT TOTAL DES DISPENSES PARAISSANT AUX 
TABLEAUX PRECEDENTS ET AUX COMPTES PUBLICS DU CANADA. 



Total Consolidated Fund Expenditure as shown in the Public Accounts — Total 
des depenses imputables sur le fonds consolide paraissant aux comptes publics — 
Page 4 $ 327,604,943 30 

Add the following amounts included in the preceding Statements but not included 
in above amount — Ajouter les sommes suivantes incluses dans les etats qui pre- 
cedent, mais non comprises dans le montant ci-dessus: 

Sinking Funds 3, 313, 140 77 

Advances to Harbour Commissioners ' 2, 602, 000 00 

Appropriations, treated as Open Accounts — 

Vote 281 Relief supplies for needy settlers — Alberta and 

Saskatchewan 172, 739 66 

Vote 57 Empire Settlement Scheme 31, 024 36 

Vote 327 Canada Land and Irrigation Co.'s project in 

Alberta 25,823 75 

Vote 372 Loan to the Canadian National Railway Com- 
pany 10,000,000 00 

Vote 373 Loan to Canadian Government Merchant 

Marine, Ltd 426,817 14 

Vote 484-282 Advances to soldiers, re settlement of lands 2, 004, 197 16 

18,575,742 84 

Total Consolidated Fund Expenditure as per this Report — 

Page 3 346, 180, 686 14 

Total Capital Expenditure as shown in the Public Accounts, page 4 and in this Re- 
port, page 3 — Total des depenses imputables sur le capital paraissant aux comptes 
publics— page 4 et dans ce rapport, page 3 20, 056, 953 99 

Grand Total as appears in above Statements — Total global des depenses 

paraissant dans les etats ci-dessus $ 366, 237, 640 13 



APPROPRIATION AND EXPENDITURE STATEMENTS 



SUMMARIZED STATEMENT OF GRANTS AND EXPENDITURE, RY DEPARTMENTS 



Reference 
Voir 



Page 
Vol.1 



Part 

Partie 

Vol.2 



Departments— Minis teres 



Voted under 
Supply Bills 

Credits votes, 

Lois 
des subsides 



S tatutory 
Lois speciales 



79 

80 

81 

81 

82 

83 

84 

87 

88 

89 

90 

91 

91 

94 

96 

97 

98 

102 

103 

105 

106 

107 

107 

108 

119 

122 

123 

124 

125 

125 



A 

B 
BB 

C 

D 

E 

F 

G 
GG 

H 

I 

J 

K 

L 

M 

N 

O 

P 

Q 

R 

S 

T 

U 

V 

W 

X 

Y 
YY 

Z 
ZZ 



Agriculture 

Archives 

Auditor General's Office 

Civil Service Commission 

Customs and Excise 

External Affairs 

Finance 

Governor General's Secretary's Office 

Health 

Immigration and Colonization 

Indian Affairs 

Insurance 

Interior 

Justice 

Labour 

Legislation 

Marine and Fisheries 

Mines 

National Defence 

Patent and Copyright Office 

Post Office 

Printing and Stationery 

Privy Council 

Public Works 

Railways and Canals 

Royal Canadian Mounted Police 

Secretary of State 

Soldiers' Civil Re-Establishment 

Soldiers Settlement Board 

Trade and Commerce 

Add unused portion of votes not included in above 
amounts — ajouter partie des credits suivants 
non employes et non compris ci-dessus. 
Civil Government — 

Vote 390— Salaries, reclassification, etc 

Vote 396— Reclassification 1925-26 

Miscellaneous — 

Vote 496 — Salaries and classification, etc 

Vote 492— Reclassification 1925-26 

Vote 314 — Unforeseen Expenses 

Grand Total— Total global 



6,809,163 00 

189,820 27 

411,505 00 

244,601 00 

13,344,562 64 

577,394 31 

2,174,086 18 

107,470 00 

995,515 00 

3,500,237 00 

3,873,059 02 

158,870 00 

7,412,848 72 

2,256,977 65 

494,525 00 

1,170,767 47 

9,651,596 51 

1.295.182 66 
15,402,899 87 

228,060 00 

32,919,488 40 

257,770 00 

68,496 87 

19,625,068 38 

52,911,443 59 

2,268,699 94 

236,361 78 

44,490,090 00 

3,425,000 00 

6.593.183 83 



11,564 05 



5,000 00 

17,216 67 

26,307 78 

24,958 33 

158,127,926 09 

49,892 46 

170 00 

6,529 97 

214,056 00 



10,863 31 

2,149,289 97 

1,209,139 85 

3,435,331 74 

173,729 04 

830 00 

18,267 14 



22,266 55 
1,976 68 



719,078 25 
757,080 36 
141,296 86 
7,327 41 
801,932 81 



173,818 40 



233,094,744 09 



49,851 19 
262,188 24 

68,180 29 

397,075 98 

35,394 69 



168,105,849 72 



233,907,434 48 



168,105,849 72 



For particulars of Open and Sundry Accounts, see pages 130 to 163. 
Pour detail des comptes speciaux et divers, voir pages 130 a 163. 
Verified — Verifie 
W. Tucker, 

Accountant of Appropriation Accounts — Comptable des credits. 



fiTAT DES CREDITS ET DES DEFENSES 7 

ETAT SOMMAIRE GENERAL DES CREDITS ET DES DEPENSES PAR MINISTERS 



Total 

Grants 


Total Actual 
Expenditure 


Debits to 

Open and 

Sundry Accounts 


Total 
Disbursements 


Grants 
not used 


Grants 
exceeded 


Total des 
credits 


Total des 
depenses 


Debits des 
comptes 
speciaux 


Total des 
debourses 


Credits 
non employes 


Credits 
depasses 


$ 6,820,727 05 
189,820 27 
416,505 00 
261,817 67 
13,370,870 42 
602,352 64 
160,302,012 27 


$ 6,671,341 15 




$ 6,671,341 15 


$ 149,389 60 


$ 3 70 


177,159 99 




177,159 99 


12,660 28 




351,949 32 




351,949 32 


64,555 68 




254,840 92 

12,335,542 71 

565,027 78 




254,840 92 


6,976 75 






12,335,542 71 


1,035,327 71 






565,027 78 


37,324 86 




157,583,232 37 


$ 2,602,000 00 


*160,185,232 37 


116,838 06 


58 16 


157,362 46 

995,685 00 

3,506,766 97 

4,087,115 02 

158,870 00 

7,423,712 03 


156,590 18 




156,590 18 


772 28 




962,038 10 
2,625,453 48 
4,037,531 83 




962,038 10 


33,646 90 




31,024 36 


* 2,656,477 84 


850,289 13 






4,037,531 83 


49,583 19 




135,518 35 




135,518 35 


23,351 65 




6,980,520 27 


198,563 41 


* 7,179,083 68 


252,092 02 


7,463 67 


4,406,267 62 


4,285,477 12 




4,285,477 12 


174,306 42 


53,515 92 


1,703,664 85 
4,606,099 21 


1,655,138 32 




1,655,138 32 


48,526 53 




4,570,197 52 




4,570,197 52 


48,066 11 


12, 164 42 


9,825,325 55 

1,296,012 66 

15,421,167 01 


9,164,583 74 




9,164,583 74 


692,019 90 


31,278 09 


1,092,991 81 




1,092,991 81 


203,020 85 




15,058,441 74 




15,058,441 74 


365,482 71 


2, 757 44 


228,060 00 


215,010 54 




215,010 54 


13,049 46 




32,941,754 95 


32,392,659 04 




32,392,659 04 


549,326 30 


230 39 


259,746 68 
68,496 87 


236,611 60 




236,611 60 


23,135 08 




64,354 91 




64,354 91 


4,141 96 




20,344,146 63 


14,356,470 26 




14,356,470 26 


5,987,872 06 


195 69 


53,668,523 95 


20,930,937 16 


10,426,817 14 


* 31,357,754 30 


22,310,769 65 




2,409,996 80 


2,292,248 05 




2,292,248 05 


117,748 75 




243,689 19 


214,267 93 




214,267 93 


29,421 26 




45,292,022 81 


44,530,722 69 




44,530,722 69 


876,289 64 


114,989 52 


3,425,000 00 


1,250,787 45 


2,004,197 16 


* 3,254,984 61 


170,015 39 




6,767,002 23 


5,827,391 73 




5,827,391 73 


939,610 50 










401,200,593 81 


350,975,038 06 


15,262,602 07 


366,237,640 13 


35,185,610 68 


222,657 00 


49,851 19 








49,851 19 




262,188 24 








262,188 24 




68,180 29 








68,180 29 
397,075 98 




397,075 98 










35,394 69 








35 ,394 69 














402,013,284 20 


350,975,038 06 


15,262,602 07 


366,237,640 13 


35,998,301 07 


222,657 00 















The Departmental Summary does not include "Debits to open Account." 

Le Sommaire des Departements ne comprend pas les "debits aux comtes speciaux. 



GEO. GONTHIER, 

Auditor General — Auditeur General. 



APPROPRIATION ACCOUNTS— COMPTES DES CREDITS 



STATEMENTS BY SERVICES— ETATS PAR SERVICE 



ADJUSTMENT OF WAR CLAIMS— RE GLEMENT DES RECLAMATIONS DE GUERRE 



Vote 
Credit 


Page 
Vol. 

I 


Service 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not used 

Credits non 
employes 


370 


104 

104 

\ 123 

117 


National Defence — Defense Nationale — 
Militia Services 


$ 250,000 00 
10,000 00 
30,000 00 


$ 148,894 37 

47 67 

25,320 72 


$ 101,105 63 


370 


Naval Services 


9,952 33 


509, 


Secretary of State 


4,679 28 


407, 371 


Total under Supply Bill — Total en vertu de 
la Loi des Subsides 






290,000 00 


174,262 76 


115,737 24 




UNDER STATUTE — EN VERTU DE LOTS SPECIALES 

Exchequer Court Award, Brant House, 
Burlington, Ont 








67,531 08 






SU MMAR Y— SOMMAIRE 

Amount under Supply Bills 


290,000 00 
67,531 08 






174,262 76 
67,531 08 


115,737 24 










Totals— Totaux (Page 2) 






357,531 08 


241,793 84 


115,737 24 











Explanations of grants not used — Expenditure for these Votes not as heavy as expected. 
Remarques sur les credits non employes — Depenses sur ces credits inferieures aux pr6visions. 

Examined and certified — Examines et certifies. 
E. S. Johnston, 

Chief Examiner — "G" Branch — Chef verificateur — Division "G". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont et6 verifies sous ma direction et ils sont exacts. 

GEO. GONTHIER, 

Auditor General — Auditeur General. 



APPROPRIATION ACCOUNTS— COMPTES DES CREDITS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE- Suite 



ADMINISTRATION OF JUSTICE— ADMINISTRATION DE LA JUSTICE 



Vote 
Credit 



32 



33 



34 



391, 31 
31 



392 



393 
394 



Page 

Vol. 

I 



94 



94 



94 



94 



94 



94 



94 



Serv: 



Supreme Court of Canada — Cour Supreme 
du Canada — 

Contingencies and disbursements, Law- 
books and books of reference for Library 
and binding, Printing, binding and dis- 
tributing Supreme Court Reports 

Exchequer Court of Canada — Cour de l'Echi- 
quier du Canada — 

Contingencies, etc., printing, binding and 

distributing Court Reports 

Yukon Territory — Territoire du Yukon — 

Miscellaneous expenditure, including living 
allowance of judge, salaries and allow- 
ances of Court officers, etc 

Miscellaneous expenditure 

Living allowance for judge of Atlin District, 
B.C 

Travelling and living expenses of Judge C. 
E. Hew r son of Manitoulin District w r hile 
acting in Sudbury District 

To meet expenses of appeal to Privy Council 
re Lord's Day Act 

Expenses of Commission to enquire into 
alleged corrupt practices in connection 
with election in Athabaska District. . . . 

Totals under Supply Bills— Totaux en vertu 
de la Loi des Subsides 



UNDER SPECIAL STATUTES — EN VERTU DE LOIS 
SPECIALES 

Supreme Court of Canada— Cour Supreme du 
Canada — 
Salaries of Judges 



Exchequer Court of Canada— Cour de l'Echi- 
quier du Canada — 

Salaries of Judges 

Travelling allowances, Admiralty Judges . . 



Ontario — 
Supreme Court— Appellate Division. 

High Court Division 

County Courts 

Travelling allowances 



Quebec — Quebec — 

King's Bench 

Superior Court 

Travelling allowances . 



Nova Scotia — Nouvelle-Ecosse — 

Supreme Court 

County Courts 

Travelling allowances 



New Brunswick — Nouveau-Brunswick- 

Supreme — Appeal 

King's Bench 

Divorce 

County Courts 

Travelling allowances 



Grant 
Credits 



$ 24,500 00 



10,000 00 



10,000 00 
16,000 00 

1,200 00 



1,500 00 
6,122 06 

10,000 00 



79,322 06 



Expenditure 
Depenses 



23,298 21 



9,188 58 



9,312 27 
15,454 94 

1,200 00 



1,500 00 
6,122 06 

10,000 00 



76,076 06 



75,967 75 



23,906 12 
258 00 


35,000 00 
135,000 00 
325,775 50 

37,960 45 


109,000 00 

340,151 77 

27,068 40 


64,000 00 

34, 166 60 

5,807 25 


28,750 00 

37,000 00 

500 00 

30,000 00 

7,406 30 



Grant 
not used 

Credits non 
employes 



$ 1,201 7J 



811 42 



687 73 
545 06 



3,246 00 



10 



APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Suite 



ADMINISTRATION OF JUSTICE— Con— ADMINISTRATION DE LA JUSTICE— suite 



Vote 
Credit 



Page 

Vol. 

I 



Service 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



94 



94 



94 



94 



94 



UNDER SPECIAL STATUTES — ConC. 
EN VERTU DE LOIS SPECIALES — Fin 

Manitoba — 

Court of Appeal 

King's Bench 

County Courts 

Travelling allowances 



British Columbia — Colombie Angl 

Court of Appeal 

Supreme Court 

County Courts 

Travelling allowances 



Prince Edward Island — He du Prince- 
Edouard — 

Supreme Court 

County Courts 

Travelling allowances 



Saskatchewan — 

Court of Appeal 

King's Bench 

District Courts 

Travelling allowances. 

Alberta — 

Supreme Court 

District Courts 

Travelling allowances. 



Yukon Territory — Territoire du Yukon- 
Judge, Territorial Court 

Exchequer Court Award 



46,000 00 

54,250 00 

49,999 92 

6,041 10 



46,750 00 
55,000 00 
70,000 00 
21,120 61 



28,000 00 

15,000 00 

534 95 



37,750 00 
73,000 00 
86,951 04 
14,844 30 



100,370 96 
60,000 00 
25,688 30 



9,000 00 
7,045 63 



Total. 



2,125,064 95 



SU MMAR Y— SOMM AIRE 



Amount under Supply Bills. 
Amount under Statute 



79,322 06 
2,125,064 95 



76,076 06 
2,125,064 95 



Totals— Totaux (Page 2) 



2,204,387 01 



2,201,141 01 



3,246 00 



3,246 00 



Explanation of Grants not used — Impossible to estimate more closely. 
Remarques sur les credits non employes — Impossible d'evaluer plus exactement. 

Examined and certified — Examines et certifies — 
R. S. Glass, 

(Supply Bills) Chief Examiner "H" Branch — (Lois des Subsides) Chef verificateur, Division "H". 
A. H. Brown, 

(Statutes) Chief Examiner, "A" Branch — (Lois speciales) Chef verificateur, Division "A". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction et ils sont exacts. 

GEO. GONTHIER, 

Auditor General — Auditeur General. 



COMPTES DES CREDITS 
STATEMENTS BY SERVICES— Con.— ET ATS PAR SEBYICE-Suite 



11 



AGRICULTURE 













Grant 


Grant 


Vote 


Page 




Grant 


Expenditure 


not used 


exceeded 





Vol. 


Service 


— 


— 


— . 


— 


Credit 


I 




Credits 


Depenses 


Credits non 
employes 


Credits 
depasses 


40 


79 


Dairying, including grant of $5,000 to 
















$ 242,000 00 


$ 225,930 68 


$ 16,069 32 




41 


79 




30,000 00 


18,967 20 


a 11,032 80 




42 


79 


Fruit, including grant of 18,000 to the 














Canadian Horticultural Council 


200,000 00 


197,986 29 


2,013 71 




43 


79 


Seed, Feed and Fertilizer Control, 














including grants to Seed Fairs, etc.. . 


305,000 00 


299,673 76 


5,326 24 




44 


79 


For experiments in dehydration of 
















10,000 00 


4,781 67 


5,218 33 




45 


79 


Live Stock, including grants to Ex- 














hibitions, Feeder Shows, etc 


1,280,000 00 


1,275,274 69 


4,725 31 




402 46 


79 




1,445,000 00 


1,433,900 32 


11,099 68 




47 


79 




1,905,000 00 


1,902,293 13 


2,706 87 




48 


79 




20,000 00 


18,236 48 


1,763 52 




399, 49 


79 


Administration of the Destructive 
Insect and Pest Act and necessary 
















370,000 00 


366,187 67 


3,812 33 




50 


79 




20,000 00 


17,345 70 


2,654 30 




51 


79 


International Institute of Agriculture. 
Salary and expenses of Agricultural 


13,500 00 


13,503 70 




$ 3 70 


401, 52 


79 














Produce Marketing Agent in Great 














Britain 


15,000 00 


12,773 02 


2,226 98 




53 


79 


Grant to the Department of Agricul- 
ture, Province of Nova Scotia, to 
apply on the amortization of the 
debt against the school building at 
the Agricultural College, Truro, N.S. 


20,000 00 


20,000 00 






54 


79 


Grant to the Department of Agricul- 
ture, Province of New Brunswick, to 
apply on the amortization of the debt 
against the Short Course School at 
Fredericton, New Brunswick 


5,000 00 


5,000 00 






400 


79 


To meet expenses in connection with 
preparations for the World's Poultry 














Congress, 1927 


25,000 00 


24,918 83 


81 17 




403 


79 


For assistance in the erection of pre- 


30,000 00 




b 30,000 00 




404 


79 


Compensation for animals tested under 
Animals Contagious Diseases Act, 
dying from the disease for which they 
were tested, before it was possible to 
slaughter them under the provisions 
of the Act as follows — 
J. N. McDonald, Whim Road East. 
A. Pallordeau, St. Timothe, P.Q.. 
J. E. Leask, Seagrave, Ont 


28 00 
34 00 
96 00 


28 00 
34 00 
96 00 












80 00 


80 00 










Joseph Piatt, St. Agnes de Dundee. 


20 00 


20 00 










Andrew Oberle, Walkerton, Ont 

Total under Supply Bills — Total en 


1,910 00 


1,910 00 




















vertu de laLoi des Subsides (Page 2) 


5,937,668 00 


5,838,941 14 


98,730 56 


3 70 











Explanations of grants not used and grants exceeded — a Cold storage plants not completed. 
b Unused appropriation transferred by Order in Council to 1927-28. 

Remarques sur les credits non employes ou depasses — a Entrepots frigorifiques inacheves. 6 Cre- 
dits non employes reportes par arrete en Conseil a 1927-28. 

Examined and certified — Examines et certifies. 
E. S. Johnston, 

Chief Examiner "G" Branch — Chef verificateur, Division "G". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction et ils sont exacts. 

GEO. GONTHIER, 

Auditor General — Auditeur General. 



12 



APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVICES- Con. — ETATS PAR BER\ICE-Su»te 



CHARGES OF MANAGEMENT— FRAIS DE GESTION 



Vote 
Credit 



Page 

Vol. 

I 



Sei 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



382, 
382, 



84 
84 
84 

84 

84 

84 
84 



84 



84 



Offices of the Assistant Receivers General — 

Salaries 

Contingencies 

Printing, signing, sealing and macerating 
Dominion Notes 

Printing, advertising, inspection, express, etc. 

Commission for payment of Interest on Public 
Debt, purchase of Sinking Funds, Auditing 

English Bill Stamps, postage, etc 

To provide for temporary clerical work in 
connection with the transfer and registra- 
tion of bonds, etc., and the flotation of 
of loans, etc 

To provide for salary of Walter Duncan, spe- 
cial investigating officer, and contingent 
expenses 



Total under Supply Bills- 
la Loi des Subsides 



-Total en vertu de 



UNDER STATUTE — EN VERTU DE LOIS SPECIALES 

Charges of Management — Loan Account 



SUMMARY — SOMMAIRE 



Amount under Supply Bills. 
Amount under Statute 



Totals— Totaux (Page 2) . 



118,000 00 
15,000 00 

500,000 00 
170,000 00 

110,000 00 
3,000 00 



80,000 00 
6,050 00 



109,356 56 
6,490 74 

499,068 71 
168,815 85 

100,402 38 
2,162 33 



72,686 18 
4,268 78 



1,002,050 00 



963,251 53 



3,278,032 13 



1,002,050 00 
3,278,032 13 



963,251 53 
3,278,032 13 



4,280,082 13 



4,241,283 66 



8,643 44 
8,509 26 

931 29 
1,184 15 

9,597 62 
837 67 



7,313 82 
1,781 22 



38,798 47 



38,798 47 



38,798 47 



Examined and certified — Examines et certifies. 
S. Rettie, 

Chief Examiner, "B" Branch — Chef verificateur, Division "B". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction et ils sont exacts. 

GEO. GONTHIER, 

Auditor General — Auditeur General. 



COMPTES DES CREDITS 13 

STATEMENTS BY SER\ICES-CW.— ETATS PAR SERVICE-Smte 



CIVIL GOVERNMENT— GOUVERNEMENT CIVIL 



Vote 
Credit 



Page 

Vol. 

I 



Service 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
. not used 

Credits non 
employes 



383, 23 
23 
4 
4 
410, 5 
5 
6 



384, 
385, 



380, 2 
380, 2 



10 
10 
11 
11 
12 
12 
13 
13 
14 
14 
381,386 
387, 15 
15 
16 
382, 16 
17 
17 
18 
18 
19 
19 
20 
20 
21 
21 
22 
22 
24 
24 
25 
25 
26 
26 

387, 27 
27 
28 
28 

389, 383 
29 

384, 30 

30 

390 



79 
79 
SO 
80 
81 
81 
81 
81 
82 
82 
83 
83 
84 
84 
84 



87 
87 



102 
102 
103 
103 
105 
105 
106 
106 
107 
107 
107 
107 
108 
108 
119 
119 

122 
122 
123 
123 

124 
126 
126 



Agriculture — Salaries 

Contingencies 

Archives — Salaries 

Contingencies 

Auditor General's Office — Salaries 

Contingencies 

Civil Service Commission — Salaries 

Contingencies.. 

Customs and Excise — Salaries 

Contingencies 

External Affairs— Salaries 

Contingencies 

Finance — Salaries 

Contingencies 

Inspector General of Banks — 

Salaries and Contingencies 

Governor General's Secretary's Office — 

Salaries 

Contingencies 

Health — Salaries 

Contingencies 

High Commissioner's Office — Salaries 

Contingencies 

Immigration and Colonization — Salaries 

Contingencies 

Indian Affairs — Salaries 

Contingencies 

Insurance — Salaries 

Contingencies 

Interior— Salaries 

Contingencies 

Justice — Salaries 

Contingencies 

Labour — Salaries 

Contingencies 

Marine and Fisheries — Salaries 

Contingencies 

Mines — Salaries 

Contingencies 

National Defence — Salaries 

Contingencies 

Patent and Copyright Office — Salaries 

Contingencies 

Post Office — Salaries 

Contingencies 

Privy Council — Salaries 

Contingencies 

Public Printing and Stationery — Salaries 

Contingencies 

Public Works — Salaries 

Contingencies 

Railways and Canals — Salaries 

Contingencies 

Royal Canadian Mounted Police — ■ 

Salaries 

Contingencies 

Secretary of State — Salaries 

Contingencies 

Soldiers' Civil Re-Establishment — Salai'ies.. 

Trade and Commerce — Salaries 

Contingencies 

Civil Government Generally — To provide 
for authorization by the Treasury Board 
of salaries, reclassification, revisions, pro- 
motions and increases — detailed hereunder. 



736,495 00 

135,000 00 
69,500 00 
24,820 27 

329,605 00 
81,000 00 

194,936 00 
49,500 00 

607,940 00 
40,000 00 
90, 140 00 
27,500 00 

359,775 00 
40,000 00 

30,000 00 

35,670 00 
70,000 00 

161,315 00 
63,000 00 
23,680 00 
83,606 00 

259,265 00 
45,000 00 

155,065 00 
18,000 00 
82,870 00 
58,000 00 
1,445,855 00 
95,210 00 



243, 
32, 

174, 

27, 
497, 

80, 

548, 

6, 

703! 

50, 
158, 

28, 
208, 
195, 

45, 
7, 

76, 

10, 
637, 

75, 
222, 

38, 



130 00 
500 00 
285 00 
000 00 
360 00 
000 00 
375 00 
700 00 

889 00 
000 00 
960 00 
000 00 
159 00 
000 00 

890 00 
000 00 
770 00 
500 00 
385 00 
000 00 
155 00 
000 00 



45,400 00 

8,400 00 

134,425 00 

33,500 00 

21,560 00 

468,270 00 

20,000 00 



70,692 48 



705,776 

115,058 
60,326 
24,610 

300,973 
45,075 

193,146 
44,313 

546,381 
31,892 
80,741 
27,461 

350,806 
32,254 



18,861 15 



34, 
69, 

157, 
49, 
23, 
74, 

248, 
31, 

151, 
15, 
79, 
39, 

371, 
93, 

229, 

32, 
162, 

26, 
481, 

63, 

509, 

3, 

677, 

45, 
151, 

27, 
,176, 
182, 

43, 
5, 

76, 

10, 
609, 

51, 
216, 

34, 



964 50 

933 22 
346 06 
303 16 
680 00 
927 85 
402 78 
529 04 
852 90 
364 86 
446 45 
868 91 
000 77 
543 43 

458 43 
242 89 
004 62 
874 65 
689 50 
427 93 
366 28 
956 16 
968 70 
437 64 
531 46 
766 02 
123 
415 57 
362 01 
386 03 
751 31 
491 17 
967 40 
134 52 
204 87 
710 88 



42, 160 00 

3,625 73 

128,404 12 

30,292 11 

20,770 00 

455,720 12 

15,103 11 



a$ 30,718 03 

; 19,941 01 

a 9, 173 34 

209 83 

b 28,631 27 

c 35,924 41 

1,789 85 

d 5,186 90 

a 61,558 40 

a 8,107 64 

e 9,398 33 

38 32 

8,968 92 

7,745 31 

11,138 85 

705 50 

66 78 

3,968 94 

13,696 84 

/ 8,678 15 

10,862 22 

g 13,470 96 

3,212 10 
g 2,635 14 

3,423 55 
h 18,131 09 
i 74,854 23 

1,666 57 

; 13,671 57 

257 11 

j 12,280 38 

125 35 

15,670 50 

; 16,572 07 

j 39,008 72 

g 2,743 84 

a 25,920 30 

4,562 36 

a 7,428 54 

233 98 

a 32,035 12 

k 12,584 43 

a 2,527 99 

j 1,613 97 

18 69 

8 83 

a 27,417 60 

a 23,865 48 

5,950 13 

3,289 12 

3,240 00 

I 4,774 27 
a 6,020 88 
m 3,207 89 



790 00 
12,549 88 
4,896 89 



20,841 29 49,851 19 



14 



APPROPRIATION ACCOUNTS 
STATEMENTS BY SERVICES-Cow.— ETATS PAR SERVICE-Suite 



CIVIL GOVERNMENT-Con.-GOUVERNEMENT CIVIL-Suite 



Vote 
Credit 



Page 
Vol. 

I 



Service 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



Vote 396 (1925-26)— Civil Government Gener- 
ally — To provide subject to the approval 
of the Treasury Board, for salaries, reclas- 
sifications, revisions, promotions and in- 
creases—Balance transferred by O.C. Mar. 
24, 1926 — detailed hereunder 



$ 264,423 24 



$ 2,235 00 



$ 262, 188 24 



Totals under Supply Bills — Totaux en vertu 
de la Loi des Subsides 



11,545,475 99 



10,556,268 19 



989,207 80 



Salaries under Special Statutes — Traite- 
ments en vertu de lois speciales 



Governor General of Canada 

High Commissioner for Canada, London. . . . 
Lieutenant Governors — Ontario 

Quebec 

Nova Scotia 

New Brunswick 

Prince Edward Isl'd 

Manitoba 

Saskatchewan 

Alberta 

British Columbia — 

Ministers 

Governor General's Secretary 

Solicitor General 

Auditor General 

Civil Service Commissioners 



48,666 66 

10,000 00 
8,333 30 

10,000 00 
9,000 00 
9,000 00 
7,000 00 
9,000 00 
9,000 00 
9,000 00 
9,000 00 
142, 102 28 
1,225 80 
5,944 31 
5,000 00 

17,216 67 



Total. 



309,489 02 



SUMMARY — SOMMAIRE 

Amount under Supply Bills 

Amount under Statutes 

Totals— Totaux (Page 2) 



11,545,475 99 
309,489 02 



10,556,268 19 
309,489 02 



989,207 80 



11,854,965 01 



10,865,757 21 



989,207 80 



*Vote 390 — Civil Government Generally — detailed by Departments: — 

Auditor General's Office, $900.00; Civil Service Commission, $165.00; Finance, $2,255.00; Interior, 
$8,445.16; National Defence, $320.00; Patent and Copyright Office, $1,100.00; Post Office, $3,705.00; 
Railways and Canals, $120.00; Trade and Commerce, $3,831.13— Total, $20,841.29. 

**Vote 396 (1925-26) — Civil Government Generally — detailed by Departments: — 

Indian Affairs, $210.00; Interior, $480.00; Labour, $240.00; National Defence, $180.00; Post Office, 
$450.00; Public Works, $285.00; Railways and Canals, $360.00— Total, $2,235.00. 

*Credit 390. — Gouvernement civil en general— detail par Minister- 
Bureau de l'Auditeur General, $900.00; Commission du Service Civil, $165.00; Finances, $2,255.00; 
Interieur, $8,445.16; Defense Nationale, $320,00; Brevets et droits d'auteur, $1,100.00; Postes, $3,705.00; 
Chemins de fer et Canaux, $120,00; Commerce, $3,831.13;— Total, $20,841.29. 

**Credit 396 (1925-26) — Gouvernement civil en general — detail par Ministere: — 

Affaires Indiennes, $240.00; Interieur, $480.00; Travail, $240.00; Defense nationale, $180.00; Postes, 
$450.00; Travaux publics, $285.00; Chemins de fer et Canaux, $360.00— Total, $2,235.00. 



Explanations of Grants not used — a Reductions in staff for temporary periods, replacements at 
lower salaries, and fluctuations, b Absences without pay $2,250, delay in filling vacancies, c Extra 
help required less than anticipated, travelling expenses curtailed due to Staff requirements in con- 
nection with pre-audit and payment of the accounts of two General Elections, d Decrease in number 



COMPTES DES CREDITS 15 

STATEMENT BY SERVICES-Con.— ETATS PAR SERVICE- Suite 



CIVIL GOVERNMENT-Conc— GOUVERNEMENT CIVIL-Fin 

of temporary employees, less travel, and a reduction in telegraph, telephone and similar expenses. 
e Two positions of $3,000 each not rilled, and changes in administration. / Decrease in telegraph, 
advertising, income taxes and office keeping expenses, g Travel less than anticipated, h An account for 
printing for $10,544.99 did not come to account until after the close of the year, the balance not used 
was over-estimated, i Transfer of $41 , 874 . 51 to School lands, and abolishing 19 positions, j Unable to 
estimate more closely. A; Certain accounts provided for, not rendered until after the close of the 
year. I Extra clerical assistance not required, m Provision for Printing and Stationery, not 
required. 

Remarques sur les credits non employes — a Personnel reduit pendant certaines periodes; employes 
remplaces par d'autres a salaires moins eleves; fluctuations, b Absences sans traitement, $2,250; 
retard a remplir les vacances. c Nombre d'employes temporaires requis moindre que prevu, frais 
de deplacements reduits, les besoins du service necessitant la presence du personnel a Ottawa pour la 
verification et le paiement des comptes des deux dernieres elections generales. d Nombre des 
employes temporaires reduits, deplacements moins nombreux, frais de telegraphe, telephone et 
depenses similaires moins eleves. e Deux situations de $3,000 vacantes; changement du mode d'admi- 
nistration. / Reductions dans les frais de telegraphe, de reclame, de bureau et impot sur le revenu 
moins eleve. g Deplacements moins nombreux que prevus dans le budget, h Un compte pour travaux 
d'impression de $10,544.99 presente pour paiement apres l'arret des comptes de l'annee financiere, la ba- 
lance non employee le credit etant surestime. i Virement de $41,874.51 aux terres d'ecole et suppression 
de 19 situations, j Impossible d'etablir des previsions plus exactes. k Certains comptes pour le paiement 
desquels des provisions etaient prevues n'ont ete presentes qu'apres l'arret des comptes en fin d'annee. 
I Commis surnumeraires aux ecritures non requis. m Provisions pour imprimerie et papeterie non 
employees. 

Examined and certified — Examines et certifies — 
A. H. Brown, 

(Salaries) Chief Examiner "A" Branch — (Traitements) Chef verificateur, Division "A". 
S. Rettie, 

(Contingencies) Chief Examiner "B" Branch — (Depenses contingentes) Chef verificateur. 
Division "B". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction, et ils sont exacts. 

GEO. GONTHIER, 

Auditor General — Auditeur General . 



16 



APPROPRIATION ACCOUNTS 



STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE- Suite 



CUSTOMS AND EXCISE-DOUANES ET ACCISE 



Vote 
Credit 


Page 

Vol. 

I 


349 


82 


349 


82 


430, 349 


82 


349 


82 


349 


82 


349 


82 


349 


82 



Service 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not U3ed 

Credits non 
employes 



Salaries and contingent expenses of the several 
ports in the Dominion, etc 

Salaries and travelling expenses of Inspectors 
of Ports and of other officers on inspection 
and in connection with the Board of Cus- 
toms 

Miscellaneous — Printing and Stationery, sub- 
scriptions to commercial papers, etc 

Expenses of maintenance of revenue cruisers, 
and for preventive service 

Special Preventive Service — Amount requi- 
red to create positions and make appoint- 
ments of officers for the prevention of 
smuggling and to investigate reported 
frauds against the revenue, etc., etc 

Amounts to be paid to Department of Justice 
to be disbursed by and accounted for to it, 
for secret preventive Service, — Amount 
required to create positions and make 
appointments of officers for the prevention 
of smuggling, etc 

To provide for the administration of the 
Business Profits War Tax Act, 1916 and 
the Income War Tax Act, 1917, etc 

Total under Supply Bill. Total en vertu de 
la Loi des Subsides (Page 2) 



$ 6,723,815 00 

854,065 00 
525,000 00 
376,510 00 

350,000 00 

100,000 00 
2,000,000 00 



(1)16,457,768 71 



(2) 



(3) 



(4) 1 



819,204 61 
521,417 67 
358,833 24 

244,308 16 

9,137 62 
,719,759 92 



a$266,046 29 

a 34,860 39 

3,582 33 

a 17,676 76 

b 105,691 84 

b 90,862 38 
c 280,240 08 



10,929,390 00 



10,130,429 93 



798,960 07 



Explanations of Grants not used — a Appointments held pending the reports of the Parliamentary 
Committee of Investigation and the Royal Commission, b Service was not fully in operation during 
the first three months of the fiscal year, c Overestimated. 

Remarques sur les credits non employes — a Nominations en suspens en attendant le rapport du 
Comite parlementaire d'enquete et de la Commission royale. b Service ne fonctionnant que par- 
tiellement pendant les trois premiers mois de l'annee financiere. c Surestimation. 

Audit Notes on Vote 349 — 

1. — An amount totalling $40,633.14 was paid by other departments as salaries, allowances, pensions, 
etc., to 177 Customs and Excise Officers in addition to their regular salaries paid from this vote. 

2. — Cancelled cheques for payments made by the Chief Preventive Officer, which formerly 
were not produced for examination, are now being regularly forwarded to this Office. 

3. — The necessary approval of the Governor-in-Council, which had not been obtained for certain 
increases of salary in the Income Tax Branch for 1925-26, has since been obtained. (See precis 
of correspondence, page 216). 

4. — Attention of the Commissioner of Taxation was directed to the practice of some Inspectors 
purchasing stationery supplies locally instead of through the Stationery Office at Ottawa in ac- 
cordance with the Public Printing and Stationery Act. Instructions were issued by the Com- 
missioner to have the practice discontinued. {See precis of correspondance, page 215). 

Notes de verification — 

1. — Un montant de $40,633.14 fut paye par d'autres ministeres comme salaires, allocations, pensions, 

etc., a 177 employes des douanes et de l'accise en supplement de leur traitement sur ce credit. 
2. — Les cheques emis par le chef du service de surveillance, qui autrefois n'etaient pas produits pour 

verification, sont maintenant envoy es regulierement a ce bureau. 
3. — L'approbation necessaire du Gouverneur en son conseil qui n'avait pas ete obtenue pour certaines 

augmentations de salaire des employes du Bureau de l'impot sur le revenu en 1925 a ete obtenue 

depuis. (Voir precis de la correspondance, page 227). 
4. — On signala au commissaire de l'impot l'habitude qu'avaient certains inspecteurs d'acheter sur 

place des articles de papeterie au lieu de s'adresser au service de la papeterie d'Ottawa, conforme- 

ment a la Loi sur l'imprimerie et la papeterie. Le commissaire donna des instructions pour faire 

cesser cette irregularite. (Voir precis de la correspondance, page 226). 

Examined and certified — Examines et certifies — 
R. S. Glass, . 

Chief Examiner, "II" Branch — Chef verificateur, Division "H". . 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction et ils sont exacts. 

GEO. GONTHIER, 

Auditor General — Auditeur G6neral. 



COMPTES DES CREDITS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Suite 



17 



DOMINION LANDS AND PARKS— DOMAINE ET PARCS DE L'ETAT 



Vote 
Credit 


Page 

Vol. 

I 


Service 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not used 

Credits non 
employes 


Grant 
exceeded 

Credits 
depasses 


281 


92 

92 
92 

92 

92 
92 

92 

92 

92 
92 

92 
92 

92 
92 
92 

92 
92 

92 
92 

92 

92 
92 
92 

92 
93 


Salaries of Dominion Lands — Outside 
Service 


$ 507,522 00 
170,000 00 

1,800 00 

125 00 
1,323,500 00 

4,000 00 

485,000 00 

8,000 00 
10,000 00 

1,000 00 
1,158,500 00 

53,750 00 

172,020 00 

8,000 00 

25,000 00 
1,000 00 

1,050 00 
8,160 00 

45,000 00 

200,000 00 

44,500 00 
23,000 00 

587 66 

1,000 00 
1,529 19 


$ 510,818 53 
167,994 85 

1,797 16 

125 00 
1,297,592 80 

4,000 00 

439,299 86 

7, 160 54 
9,633 44 

1,000 00 
1,162,306 06 

51,367 63 

171,664 99 

7,996 98 

19,975 88 
1,000 00 

1,050 00 
8,160 00 

43,683 42 

fl72,739 66 
2,279 80 

43,079 04 

21,718 60 

587 66 

841 11 
1,529 19 




a$3,296 53 


281 

281 


Dominion Lands — Contingencies, etc. 

Fees of the Board of Examiners for 

D.L.S., etc 


$ 2,005 15 
2 84 

25,907 20 

45,700 14 

839 46 
366 56 




281 


To assist in publishing the transac- 
tions of the Association of Dominion 




401, 281 






281 


Grant to Canadian Forestry Associa- 




281 


For investigations of water and power 




281 

281 
281 


Professional assistance, re International 
and Boundary Waterway questions. 

Lake of the Woods Control Board. . . . 

Grant to Western Canada Irrigation 
Association 




401, 281 


Canadian National Parks, etc 


« 3,806 06 


281 


Administration of the Migratory Birds 
Convention Act 


2,382 37 

355 01 

3 02 

b 5,024 12 

1,316 58 

c 24,980 54 

1,420 96 
1,281 40 

158 89 




281 


Maps, etc 




401, 281 
281 


Costs of litigation and Legal expenses . 
Ordnance Lands — Salaries and ex- 
penses 




281 
281 


Grant to Alpine Club of Canada 

Mrs. E. S. Forbes, a compassionate 
equal to one-half of the salary of 
her husband 




483, 281 
281 


To satisfy halfbreed claims, Mackenzie 
River District, N.W.T 

Amount required to pay salaries and 
expenses connected with Seed Grain 
and Relief Collections, etc 




281 
483, 281 


Amount required to pay for relief 
provided by way of necessary sup- 
plies of food, clothing, fuel, etc., to 
needy settlers, of the Provinces of 
Alberta and Saskatchewan, etc 

Dominion Government's share of 
freight charges re removal of settlers 
from the drought stricken areas to 
other districts 




401, 281 
281 


Amount required to transfer buffalo 
from Buffalo Park, Wainwright, 
Alta., to the Wood Buffalo Park 
near Fort Smith, N.W.T 

To refund the beneficiaries of Wm. 
Beairsto, a member of the C.E.F., 
killed in action, the amount paid 
by the legal representatives on 
account of preemption upon recon- 
veyance to the Crown 




483 


Amount required to meet uncollected 
portions of advances of Seed Grain 
made in the Province of Saskatche- 
wan, etc., etc 




483 


Amount required to pay outstanding 
accounts of the Royal Commission 
on Pulpwood, etc., etc 





4574S-2 



18 



APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Suite 



DOMINION LANDS AND PARKS-Conc— DOMAINE ET PARCS DE L'ETAT-Fin 













Grant 


Grant 


Vote 


Page 




Grant 


Expenditure 


not used 


exceeded 


— 


Vol. 


Service 


— 


— 


— 


— 


Credit 


I 




Credits 


Depenses 


Credits non 
employ6s 


Credits 
depasses 


483 


93 


To provide for payment of the Govern- 
ment of the United States in pur- 
suance to Articles 8 and 10 of Lake 
of the Woods Convention as signed 
at Washington on February 24th, 
1925, and as approved of by the 
House of Commons on May 5th, 
1925, and by the Senate on May 
12th, 1925 


$ 275,000 00 


$ 275,000 00 






483 


93 


For the enlargement of the Western 
Outlet of the Lake of the Woods, 
etc., etc. — For additional expendi- 
ture, see Vote 326, under Miscell- 
















50,000 00 


30,000 00 


d$ 20,000 00 






Total under Supply Bills — Total en 


















vertu de la Loi des Subsides (Page 2.) 


4,579,043 85 


4,454,402 20 


131,744 24 


7, 102 59 



f Open Account (not included in the expenditure of this vote on page 92.) — Compte special, non compris 
dans les depenses sur ce credit, page 92. 

Explanation of Grants not used, and Grants exceeded. — a A number of temporary appointments 
had to be made throughout the western service and at Ottawa, to cope with the increase of work. 
6 Curtailment of expenses, c Unable to foresee the exact amount required, d The work was not 
completed at the close of the fiscal year, e Printing and Stationery — An application was made to 
transfer to 1927-28, but was disallowed. 

Remarques sur les credits non employes ou depasses. — a Plusieurs nominations a, titre temporaire 
durent etre faites dans le service de l'Ouest et a Ottawa, pour faire face au surcroit de travail. 
b Reduction des depenses. c Montant exact requis impossible a prevoir. d Les travaux n'etaient 
pas termines a la fin de l'annee financiere. e Imprimerie et papeterie; une demande pour reporter 
ce montant en 1927-28 fut rejetee. 

Examined and certified — Examines et certifies. 
C. H. Douglas, 

Chief Examiner, "F" Branch — Chef verificateur, Division "F". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction et ils sont exacts. 



GEO. GONTHIER, 
Auditor General- 



-Auditeur General. 



COMPTES DES CREDITS 
STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-N uiU 



19 



FISHERIES-PECHERIES 



Vote 
Credit 



468, 240 



241 

242 

4G9, 243 



244 

245 
246 
>247 



470, 248 



Page 
Vol. 

I 



100 



100 
100 
100 



100 

100 
100 
100 



100 



100 



Service 



Salaries and disbursements of Fishery 
Officers and Guardians, Fisheries 
patrol and Fisheries Protection 
Service 

Building Fishways and clearing rivers. 

Legal and Incidental expenses 

To assist in the Conservation and 
Development of Deep-Sea Fisheries 
and the demand for Fish 

Maintenance of a Fisheries Intelli- 
gence Bureau 

Inspection of pickled fish 

Fish Culture 

To provide for an investigation into 
the life history of the Pacific halibut 
by the International Fisheries Com- 
mission appointed under the Pacific 
Halibut Treaty of March 2nd, 1923. 

Marine Biological Board of Canada. . . 

Total under Supply Bills— Total en 
vertu de la Loi des Subsides 



UNDER STATUTE — EN VERTU DE LOIS 
SPECIALES — 

Fishing Bounty, R.S. Cap. 46, 1906.. 



SUMMARY — SOMMAIRE 



Amount under Supply Bills. 
Amount under Statute 



Totals— Totaux (Page 2) 



Grant 
Credits 



829,000 00 

20,000 00 

2,000 00 



130,000 00 

2,000 00 

26,000 00 

290,000 00 



31,700 00 
129,000 00 



1,459,700 00 



1,459,700 00 
159,768 10 



1,619,468 10 



Expenditure 
Depenses 



819,445 97 

6,401 20 

895 69 



5,920 39 

539 32 

25,356 97 
257,645 44 



32,205 80 
129,000 00 



1,277,410 78 



159,768 10 



1,277,410 78 
159,768 10 



1,437,178 88 



Grant 
not used 

Credits non 
employes 



$ 9,554 03 
a 13,598 80 
b 1,104 31 



a 124,079 61 

c 1,460 68 

643 03 

a 32,354 56 



182,795 02 



182,795 02 



182,795 02 



Grant 
exceeded 

Credits 
depasses 



d$ 505 80 



505 80 



505 80 



505 80 



Explanations of Grants not used, and Grants exceeded. — a No new work undertaken under G.G. 

Warrants. 6 Normal fluctuations, c Over estimated, d Amount due from the U.S. Government 

$6,743.40 not received at the close of the fiscal year. 
Remarques sur les credits non employes ou depasses. — a Aucun nouveaux travaux entrepris en vertu 

de mandate du Gouverneur General, b Fluctuations ordinaires. c Surestimation. d Une somme 

de $6,743.40 due par le Gouvernement des Etats-Unis n'etait pas encaissee a la fin de I'annee finaneiere. 

Examined and certified — Examines et certifies. 
J. N. Tribble, 

Chief Examiner, "E" Branch — Chef verificateur, Division "E". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction et ils sont exacts. 

GEO. GONTHIER, 

Auditor General — Auditeur General 



45743—2' 



20 



APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Smte 



GOVERNMENT OF THE NORTH WEST TERRITORIES 
ADMINISTRATION DES TERRITOIRES DU NORD-OUEST 



Vote 
Credit 


Page 
Vol. 

I 


Service 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not used 

Credits non 
employes 


399, 278 


92 
92 

104 


DEPARTMENT OF THE INTERIOR 
MINISTERE DE L'lNTERIEUR 

Salaries and Expenses, re Administration of 
the Territories 


$ 165,000 00 
85,000 00 

139,297 00 


$ 155,776 20 
77,764 65 

137,778 77 


9,223 80 
7,235 35 

1,518 23 


482, 278 
279 


Explorations — Salaries and contingencies, 
alterations and repairs to ships, etc 

NATIONAL DEFENCE — DEFENSE NATIONALE 

Mackenzie Basin System — Radio Services — 




Total under Supply Bills — Total en vertu de 






389,297 00 


371,319 62 


17,977 38 















Examined and certified — Examines et certifies. 
C. H. Douglas, 

Chief Examiner, "F" Branch — (Interior Department) — Chef verificateur, Division "F". 
E. S. Johnston, 

Chief Examiner, "G" Branch. — (National Defence Department) — Chef verificateur, Division 
"G" 

These accounts have been examined under my direction and are correct. 
Ces comptes ont ete verifies sous ma direction et ils sont exacts. 

GEO. GONTHIER, 

Auditor General — Auditeur General. 



GOVERNMENT OF THE YUKON TERRITORY 
ADMINISTRATION DU TERRITOIRE DU YUKON 



Vote 
Credit 


Page 
Vol. 

I 


Service 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not used 

Credits non 
employes 


280 
280 


92 

92 
92 

92 
92 


Salaries and expenses connected with the 

administration of the Territory, etc 

Grant to Local Council 


$ 65,000 00 
45,000 00 

70,000 00 
7,000 00 

3,000 00 


$ 64,119 64 
45,000 00 

70,000 00 
7,000 00 

3,000 00 


$ 880 36 


280 


Grant for maintenance and construction of 
roads 




280 


Grant to Local Council to cover balance 
of expenditure on replacements of public 




400 


Amount required to pay compensation to 
John Mclver in connection with the pur- 
chase of placier mining claims situated on 
Poker Creek, Yukon Territory 






Total under Supply Bills — Total en vertu de 






190,000 00 


189,119 64 


880 36 

















Examined and certified — Examines et certifies. 
C. H. Douglas, 

Chief Examiner, "F" Branch — Chef verificateur, Division "F". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction, et ils sont exacts. 

GEO. GONTHIER, 

Auditor General— Auditeur General. 



COMPTES DES CREDITS 21 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Sutte 



HEALTH— SANTE 



Vote 
Credit 



Page 

Vol. 

I 



Service 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



387, 63 



64 

405, 65 

66 

67 



406 



Administration of the Acts respecting Food 
and Drugs, Honey, Maple Products, Opium 
and Narcotic Drugs and Proprietary or 
Patent Medicines 

Pollution of Inland Waters 

Marine Hospitals, etc 

Quarantine 

Immigration medical inspection 

Laboratory of Hygiene 

Venereal Diseases 

Canadian Tuberculosis Association (See Mis- 
cellaneous Vote 324 for additional expend- 
iture of $20,000) 

Total under Supply Bills — Total en vertu de 
la Loi des Subsides (Page 2) 



105,800 00 
5,400 00 

190,000 00 

200,000 00 

80,000 00 

5,000 00 

125,000 00 



5,000 00 



105,799 90 
5,400 00 

189,923 92 

191,917 02 

78,085 47 

4,960 13 

119,132 44 



5,000 00 



1C 

76 08 
8,082 98 
1,914 53 

39 87 
5,867 56. 



716,200 00 



700,218 88 



15,981 12 



Audit Notes — 

General (1925-26)— While no reply has been received to my letter regarding the form of certificates 

for .payments, a precis of which appeared on page 238 of my Report for 1925-26, the majority of the 

accounts now received are certified in accordance with the statutory requirements. 
Vote 69 (1925-26)— The audit of the British Empire Exhibition Accounts to the final closing in 1925 

has been completed. A paragraph on the findings of that audit will be found in the Introduction 

to this Report. 
Notes de verification — 

En general (192a-26)—Bien que ma lettre au sujet des formes de certificats de paiement soit restee 

sans reponse, (ll a paru un precis de cette lettre a la page 250 Vol. I, de mon rapport de 1925-26) la 

plus grande partie des comptes que Ton m'envoiesont maintenant approuves, comme l'exige la Loi. 
Credit 69— ~Les comptes de l'Exposition de l'Empire Britannique ont ete verifies jusqu'a sa cloture 

definitive en 1925— On trouvera mes observations au sujet de cette verification dans lTntroduc- 

tion a mon rapport. 

Examined and certified— Examines et certifies. 
E. S. Johnston, 

Chief Examiner, "G" Branch— Chef verificateur, Division "G". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction, et ils sont exacts. 



GEO. 



GONTHIER, 

Auditor General — Auditeur General. 



22 APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-S^e 



IMMIGRATION AND COLONIZATION— IMMIGRATION ET COLONISATION 



Vote 
Credit 


Page 
Vol. 

I 


Service 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not used 

Credits non 
employes 


55 


89 
89 

89 
89 

89 
89 
89 
89 


Immigration Outside Service — 
Salaries 


$ 800,000 00 
1,250,000 00 

889,972 00 

65,000 00 

140,000 00 

6,000 00 

20,000 00 

25,000 00 


$ 769,150 22 

863,183 73 

t 31,024 36 
488,488 50 

64,232 95 
129,946 10 

2,254 74 
19,710 26 

2,025 19 


$ 30,849 78 
a 386,816 27 

b 370,459 14 
767 05 


56 


Immigration Contingencies and general ex- 
penses, etc 


57 


Empire Settlement Scheme 


58 


Chinese Immigration — Salaries and contin- 
gencies 


59 
60 
61 


Exhibitions — Salaries and contingencies 

Relief of distressed Canadians Abroad 

Buildings in St. John, N.B 


10,053 90 

c 3,745 26 

289 74 


62 


New Zealand and South Seas Exhibition 

Total under Supply Bill — Total en vertu de 
la Loi des Subsides (Page 2) 


d 22,974 81 




3,195,972 00 


2,370,016 05 


825,955 95 















tOpen Account (not included in the expenditure of this Vote on page 89.) — Compte special, non compris 
dans les depenses sur ce credit, page 89. 

Explanation of Grants not used — a Publicity expenditure curtailed, b Overestimated to allow for 
carrying refunds from the British Government, c Fewer applications for assistance than anticipated. 
d Expenses much less than anticipated. 

Remarques sur les credits non employes — a Depenses de publicity reduites. b Surestimation pour 
couvrir temporairement les sommes devant etre remboursees par le Gouvernement anglais, c Deman- 
des de secours inferieures aux previsions, d Depenses tres inferieures aux previsions. 

Examined and certified — Examines et certifies — 
C. H. Douglas, 

Chief Examiner, "B" Branch — Chef verificateur, Division "B". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction, et ils sont exacts. 

GEO. GONTHIER, 

Auditor General — Auditeur General. 



INTEREST ON PUBLIC DEBT— INTERET SUR LA DETTE PUBLIQUE 



Page 
Vol. 

I 


Service 


Expenditure 
Depenses 


84 


UNDER statute — EN vertu DE LOIS speciales 
Interest on Public Debt 


$129,675,367 50 


84 


Premium, Discount and Exchange 


24,013 46 


84 




3,313,140 77 




Total 


....(Page 2) 






133,012,521 73 







Examined and certified — Examines et certifies. 
S. Rettie, 

Chief Examiner, "B" Branch — Chef verificateur, Division "B". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction et ils sont exacts. 

GEO. GONTHIER, 

Auditor General — Auditeur Gen6ral. 



COMPTES DES CREDITS 23 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Smte 



INDIAN AFFAIRS— AFFAIRES INDIENNES 



Vote 
Credit 



Page 
Vol. 

I 



Service 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



476, 268 

417, 269 

418, 270 

477, 271 
478, 

419, 272 
479, 

420, 273 
274 

421, 275 
480, 276 



Nova Scotia 

New Brunswick 

Prince Edward Island 

Ontario and Quebec 

Manitoba, Saskatchewan, Alberta and N 
W.T 



British Columbia. 

Yukon 

General 

Indian Education. 



81,840 00 

39, 174 00 

5,735 00 

304,748 02 

714,097 00 

352,170 00 

19,000 00 

231,500 00 

1,951,490 00 



81,836 30 

39,170 01 

5,662 65 

266,898 08 

713,927 30 

349,850 81 

16,006 41 

231,339 09 

1,951,327 42 



3 70 
3 99 

72 35 
i 37,849 94 

169 70 

2,319 19 

2,993 59 

160 91 

162 58 



Total under Supply Bills — Total en vertu de 
la Loi des Subsides 



3,699,754 02 



3,656,018 07 



43,735 95 



90 



UNDER STATUTE — EN VERTU DE LOIS SPECIALES 

Indian Annuities, sec. 171 Indian Act 



213,376 00 



SUMMARY — SOMMAIRE 



Amount under Supply Bills. 
Amount under Statute 



3,699,754 02 
213,376 00 



!, 656, 018 07 
213,376 00 



43,735 95 



Totals— Totaux (Page 2) 



3,913,130 02 



3,869,394 07 



43,735 95 



Explanation of Grant not used — a Owing to the lateness of the vote, road work, irrigation etc.were 

not undertaken. 
Remarques sur les credits non employes — a Par suite du retard dans le vote du credit, les travaux 

d'irrigation, les constructions de route, etc., ne furent pas commences. 

Audit Note — 

Vote 270 — As a result of an inspection of the Indian Agency at Regina, the intention of the Department 
was called to the inadequacy of the present office establishment and the accounting records (see 
precis of correspondence, page 216). 
Note de verification — 

Cridit 270 — A la suite d'une inspection de l'agence indienne de Regina, j'attirai l'attention du Ministere 
sur l'insuffisance du personnel du bureau actuel et sur des lacunes dans la comptabilite. (Voir 
precis de la correspondance, page 227). 

Examined and certified — Examines et certifies. 
C. H. Douglas, 

Chief Examiner, "F" Branch — Chef verificateur, Division "F". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction et ils sont exacts. 



GEO. GONTHIER, 

Auditor General- 



-Auditeur General. 



24 



APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Smte 



LABOUR— TRAVAIL 



Vote 
Credit 



Page 
Vol. 

I 



Service 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



475, 253 
473, 254 
255 
256 
257 
258 
259 
260 
261 
474 



96 
96 
96 



Annuities Act 

Combines Investigation Act 

Conciliation and Labour Act. 

Employment Offices Co-ordination Act . 

Fair wages and inspection. 

Industrial Disputes Investigation Act. . . 

International Labour Conference 

Joint Industrial Councils 

Technical Education Act 

Unemployment Relief 



Total under Supply Bills- 
la Loi des Subsides. . . 



-Total en vertu de 



UNDER STATUTE — EN VERTU DE LOIS SPECIALES 

Organization and Co-ordination Employment 
Offices— 8-9 Geo. V, Cap. 21 

Technical Education in Canada— 9-10 Geo 
V, Cap. 73 



Total. 



SUMMARY— SOMMAIRE 



Amount under Supply Bills. 
Amount under Statute 



Totals— Totaux (Page 2) 



20,000 00 

60,000 00 

35,000 00 

35,000 00 

5,000 00 

20,000 00 

10,000 00 

3,000 00 

3,000 00 

100,000 00 



16,952 15 

54,616 01 

35,000 00 

35,000 00 

4,552 32 

17,421 64 

8,718 29 

1,934 13 

3,000 00 

77,684 66 



$ 3,047 85 
5,383 99 



447 68 
2,578 36 
1,281 71 
1,065 87 

a 22,315 34 



291,000 00 



254,879 20 



36,120 80 



150,000 00 
1,047,535 80 



1,197,535 80 



291,000 00 
1,197,535 80 



1,488,535 80 



254,879 20 
,197,535 80 



,452,415 00 



36,120 80 



36,120 80 



Explanation of Grant not used — a Unable to estimate the requirements more closely. 
Remarques sur les credits non employes— Impossibility d'evaluer plus exactement les fonds requis. 

Examined and certified — Examines et certifies. 
T "N^ T'rttitit v 

Chief Examiner, "E" Branch— Chef verificateur, Division "E". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction et ils sont exacts. 

GEO. GONTHIER, 

Auditor General — Auditeur General. 



COMPTES DES CREDITS 
STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Smte 



25 



LEGISLATION— LEGISLATION 



Vote 
Credit 



Page 

Vol. 

I 



Service 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



Grant 
exceeded 

Credits 
depasses 



411, 36 
396 



397 



386 



38 



398 



97 



37 


97 


412, 


\ 97 


397, 37 


412, 37 


97 


397, 37 


97 


412, 37 


97 


385 


97 



97 



97 



The Senate — Senat — 

Salaries and contingent expenses.. 

To provide for the payment of the 
full sessional indemnity for the 
Session of 1926 to members of the 
Senate for days lost through 
absence caused by illness, etc.. . . 

Payment to each member of the 
Senate and House of Commons, 
who attended the first part of the 
present Session of an amount re- 
presenting the actual moving or 
transportation expenses and 
reasonable living expenses, etc. . 
House of Commons — Chambre des 
communes — 

Salaries 

Expenses of Committees, clerical 
assistance, etc 

Contingencies 

Publishing Debates 

Estimates of Sergeant-at-Arms 

Indemnity to Rt. Hon. Arthui 
Meighen, Leader of the Opposition 
for the period Jan. 1, to Mar. 7 
1922, inclusive 

To provide for full sessional indem- 
nity to members of the House of 
Commons — days lost through 
absence caused by illness, official 
business, etc 

Payment to each member of the 
Senate and House of Commons 
who attended the first part of the 
present Session of an amount re- 
presenting the actual moving or 
transportation expenses and reason- 
able living expenses, etc — . . 

Library of Parliament — Bibliotheque 
du Parlement — 

Salaries 

Books for the General Library, 
including binding 

Books for the Library of American 
History 

Contingencies 

To provide for the cost of printing 

reports 

General — En general — 

Printing, printing paper and binding 

For distribution to members of 
Parliament of the publications of 
the League of Nations 

Total under Supply Bills — Total en 
vertu de la Loi des Subsides 



UNDER STATUTE — EN VERTU DE LOIS 

SPECIALES 

The Senate — Senat — 

Salary of the Speaker 

Indemnity and Transportation 

House of Commons — Chambre des 
communes — 

Salary of the Speaker 

Salary of the Deputy Speaker 



$ 172,073 00 



11,000 00 



3,075 00 



233,375 00 

219,950 00 
49,315 00 
60,000 00 

210,299 64 



1,854 83 



10,000 00 



15,000 00 

42,700 00 

18,000 00 

1,000 00 
12,000 00 

1,000 00 

85,000 00 

750 00 



$ 171,773 00 



11,000 00 



4,607 50 



218,566 13 

218,012 26 
52,410 00 
58,394 16 

209,047 09 



1,854 83 



3,900 00 



13,530 15 

38,320 00 

14,470 38 

999 08 
10,169 17 

950 40 

92,536 92 

430 25 



300 00 



14,808 87 
1,937 74 



a$ 1,532 50 



b 3,095 00 



1,605 84 
1,252 55 



6,100 00 



1,469 85 

4,380 00 

3,529 62 

92 
1,830 83 

49 60 



/ 7,536 92 



319 75 



,146,392 47 



1,120,971 32 



37,585 57 



12,164 42 



6,000 00 

428,887 35 



6,000 00 
4,000 00 



26 



APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Sm7e 



LEGISLATION-Con— LfiGISLATION-fin 



Vote 
Credit 



Page 
Vol. 

I 



Service 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



Grant 
exceeded 

Credits 
depasses 



97 



UNDER STATUTE- ConC. — EN VERTU DES 
LOIS SPECIALES-Fira 

House of Commons-Cone. — Chambre 

des communes-Fm 

Indemnity to members, including 

additional indemnity to Leader 

of the Opposition, travelling 

allowances 

General — En general — 

Elections 

Controverted Elections 



$1,133,403 13 

1,841,479 31 
56 45 



Total 



1,422.826 24 



SUMMARY — SOMMAIRE 



Amount under Supply Bills. 
Amount under Statute 



$1,146,392 47 
3,422,826 24 



1,120,971 32 
3,422,826 24 



$ 37,585 5', 



$12,164 42 



Totals— Totaux (Page 2) 



4,569,218 71 



4,543,797 56 



37,585 57 



12,164 42 



Explanations of Grants not used and Grants exceeded — a Claims of Senators for reimbursement ex- 
ceeded the vote, b 56 sessional days in excess of estimate, c Session ended abruptly by dissolution, 
while the estimate provided for a longer period, d Vacancies being only partly filled, e Unable 
to estimates more closely. / Extra length of Session and extra printing for the Customs Investigation 
Committee, g Distribution less than anticipated. 

Remarques sur les credits non employes ou depasses — a Les demandes de remboursement faites 
par les senateurs ont depasse le credit, b 56 jours de seances en plus des previsions, c La dissolution 
mit brusquement fin a la session, alors qu'un plus grand nombre de seances etait prevu par les credits. 
d Positions vacantes partiellement remplies. e Prevision plus exacte impossible. / Session plus longue 
que prevue et travaux supplementaires d'imprimerie pour le Comite d'enquete sur les douanes. 
g Distribution inferieure aux previsions. 

Audit notes — 

Votes 36, 37, 41 1 and 412 — Additional salary payments were made to three permanent employees 

without Parliamentary authority. (See Treasury Board Correspondence, page 199). 
Vote 37 — Objection raised to purchase of books from an outside firm without reference to King's 
Printer, and explanation thereof was received. 
Notes de verification — 

Credits 36, 37, 411 et 412— Des paiements additionnels de salaires furent faits k trois employes perma- 
nents sans la sanction parlementaire. (Voir correspondance avec le Conseil du Tresor. Page 206). 
Credit 37 — II fut fait objection a un achat de livres a une maison de l'exterieur sans en referer a l'lm- 
primeur du Roi. Une explication fut fournie a ce sujet. 

Examined and certified — Examines et certifies — 
E. S. Johnston, 

Chief Examiner "G" Branch — Chef verificateur, Division "G". 
H. P. Godard, 

Chief Examiner, "D" Branch — Chef verificateur, Division "D". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction, et ils sont exacts. 



GEO. 



GONTHIER, 

Auditor General — Auditeur General. 



COMPTES DES CREDITS 27 

STATEMENTS BY SERVICE S-Con.— ETATS PAR SERVICE-Sw?7e 



LIGHTHOUSE AND COAST SERVICE— PHARES ET SERVICE COTIER 



Vote 


Page 


. — 


Vol. 


Credit 


I 


223 


99 


224 


99 


225 


99 


226 


99 


466, 227 


99 


228 


99 


229 


99 


230 


100 


231 


100 


232 


100 


233 


100 



Service 



Agencies, rents and contingencies 

Salaries and allowances to lightkeepers 

Compassionate allowance to John 
Davidson, formerly lightkeeper at 
Cape Mudge, B.C.. 

Maintenance and repairs to lighthouses 

Construction of lights and aids to 
navigation, etc 

Marine Signal Service 

Administration of Pilotage 

Maintenance and repairs to wharves... 

Breaking ice in Thunder Bay, Lake 
Superior, etc 

Pensions to sundry pilots 

Allowance to Harbour Master at 
Amherstburg, for supervision of 
lights and buoys, etc 

Total under Supply Bills — Total en 
vertu de la Loi des Subsides (Page 2) 



Grant 
Credits 



$ 236, 000 00 
700, 000 00 



500 00 
800, 000 00 

525,000 00 

100,000 00 

250,000 00 

10,000 00 

30,000 00 
11,100 00 



600 00 



2,663,200 00 



Expenditure 
Depenses 



$ 212,635 46 
674,580 96 



500 00 
830,772 29 

511,402 13 

99,764 80 

82,623 50 

9,854 09 

30,000 00 
10,825 00 



600 00 



2,463,558 23 



Grant 
not used 

Credits non 
employes 



23,364 54 
25,419 04 



13,597 87 

235 20 

167,376 50 

145 91 



275 00 



a 230,414 06 



Grant 
exceeded 

Credits 
depasses 



630,772 29 



30,772 29 



Explanations of Grants not used and Grants exceeded — a The Deputy Minister states that instruc- 
tions were issued to the chiefs of the various branches, to reduce the expenditure whenever possible, 
compatible with the public interest, b The Dept. made application to transfer this overdraft to the 
vote for Salaries and allowances to Lightkeepers; application disallowed by the Auditor General. 

Remarques sur l^s credits non employes ou depasses — a Le Sous ministre dit avoir donne des ordres 
aux chefs des differents services, de reduire les depenses si possible, sans nuire a l'interet public. 
b Le Ministere demanda de porter cette somme contre le credit des salaires et allocations aux gar- 
diens de phares; la demande fut refusee par l'Auditeur General. 

Audit note — 

Vote 229 — The total expenditure incurred at the several Pilotage Districts and paid from this vote are 

as follows.— Sydney $78,277.85; Halifax $102,580.67; St. John $66,118.93; Quebec $57,632.67; 

Montreal $11,122 46 and the following amounts have been recovered from the pilots fund against 

these charges: Sydney $72,972.25; Halifax $96,281.55; St. John $64,231. No recoveries have 

been obtained from Quebec or Montreal. 
Nora des verification — 

( redit 229 — Les depenses totales faites a meme ce credit dans les differents districts de pilotage ont 

ete les suivantes: Sydney $78,277.85; Halifax $102,580.67; St. Jean, $66, 118.93; Quebec, $57,632.67; 

Montreal, $11, 122.46; Les sommes ci-apres ont ete recouvrees sur les fonds des pilotes et appli- 

quees en deduction de ces depenses: Sydney, $72,972.25; Halifax, $96,281.55; St. Jean, $64,231. 

Aucun recouvrement reeu de Montreal ou de Quebec. 

Examined and certified — Examines et certifies — 
J. N. Tribble, 

Chief Examiner, "E" Branch — Chef verificateur, Division "E". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction, et ils sont exacts. 



GEO. 



GONTHIER, 

Auditor General — Auditeur General. 



28 



APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICV-Suite 



MAIL SUBSIDIES AND STEAMSHIP SUBVENTIONS 
SUBVENTIONS POST ALES ET OCTROIS AUX PAQUEBOTS 



Vote 


Page 


— 


Vol. 


Credit 


I 


159 


127 


160 


127 


161 


127 


162 


127 


163 


127 


164 


127 


165 


127 


166 


127 


167 


127 


397, 168 


127 


448 


127 


398, 169 


127 


170 


127 


171 


127 


172 


127 


173 


127 


174 


127 


175 


127 


176 


127 


177 


127 


396, 178 


127 


395, 179 


127 


449, 180 


127 


450, 181 


127 


182 


127 


183 


127 


452, 184 


127 


185 


127 


451 


127 


186 


127 


187 


127 


188 


127 


189 


127 


19C 


127 


453, 191 


127 


454, 192 


127 


193 


127 


194 


127 


195 


127 


196 


127 


197 


127 



Service 



ATLANTIC OCEAN — OCEAN ATLANTIQTTE 

Canada and the West Indies and South Amer- 
ica or both 

Canada and South Africa 



PACIFIC OCEAN — OCEAN PACIFIQUE 

Canada and New Zealand on the Pacific 
Ocean 

Prince Rupert, B.C. and Queen Charlotte 
Islands 

Victoria, Vancouver, way ports and Skagway 

Victoria and West Coast Vancouver Island . . 

Vancouver and Northern Ports of British 
Columbia 

Vancouver and Ports on Howe Sound 



LOCAL SERVICES — SERVICES DE CABOTAGE 

Baddeck and Iona 

Charlottetown and Pictou 

Charlotte town, Victoria and Holliday's 

Wharf 

Dalhousie, N.B. and Carleton, Quebec 

Grand Manan and the Mainland 

Halifax, Canso and Guysboro 

Halifax, La Have and La Have River ports. 

Halifax and Bay St. Lawrence 

Halifax and Spry Bay, and Ports in ('ape 

Breton 

Halifax, South Cape Breton and Bras d'Or 

Lake Ports 

Halifax and West Coast of Cape Breton 

Mainland and Islands of Miscou and Ship- 

pegan 

Mulgrave, Arichat and Petit de Grat 

Mulgrave and Canso 

Mulgrave and Guysboro 

Newcastle, Neguac and Escuminac 

Parrsboro, Kingsport and Wolfville 

Pelee Island and the Mainland 

Pictou, Mulgrave and Cheticamp 

Pictou, New Glasgow and Antigonish County 

Ports 

Pictou, Murray Harbour and Georgetown... . 
Port Mulgrave, St. Peter's Irish Ccve and 

Marble Mountain 

Pictou, Souris and the Magdalen Islands. . . . 
Quebec, Natashquan and Harrington and 

other Ports on the North Shore of the 

Gulf of St. Lawrence 

Quebec or Montreal and Gaspe and Ports on 

the South Shore of the Gulf of St. Lawrence 

Rimouski and Pointe aux Outardes 

St. Catherine's Bay and Tadoussac 

St. John and St. Andrews 

St. John and Bear River and other way ports. 

St. John and Digby 

St. John, Digby, Annapolis and Granville 

along the West Coast of Annapolis Basin . 
St. John, Margaretville and other ports on 

the Bay of Fundy 

St. John and Minas Basin Ports 



Grant 
Credits 



$ 340, 666 66 
100, 000 00 



115,384 60 

21,000 00 
25,000 00 
15,000 00 

31,000 00 
6,250 00 



10,500 00 
32,692 3C 

5,000 00 
3,000 00 
20,000 0C 
9,000 00 
6, 000 00 
2,400 00 

6, 000 00 

5, 000 00 
6,000 00 

2,000 00 
13,000 00 
28, 125 00 
14,000 00 
4,500 00 
5,000 00 
13,750 00 
11,000 00 

1,500 00 
4,000 00 

10,350 00 
50, 000 0C 



85,000 00 

60,000 Of 
7,500 0C 
3,000 0C 
4,000 00 
2,500 00 

15,000 00 

2,000 00 

3,500 0C 
5,0000 



Expenditure 
Depenses 



180,333 28 
99,999 96 



115,384 50 

21,000 00 
25,000 00 
15,000 00 

31,000 00 
6,250 00 



10,500 00 
31,346 15 

5,000 00 
2,214 28 
20,000 00 
9,000 00 
5,423 08 
2,400 00 

5,280 77 

5,000 00 
6,000 00 

2,000 00 
13,000 00 
28,125 00 
14,000 00 
4,500 00 
5,000 00 
13,749 98 
11,000 00 

1,500 00 
2,266 65 

7,750 00 
50,000 00 



85,000 00 

60, 000 00 
7,500 00 
2,000 0C 
4,000 0C 
2,500 00 

15,000 00 

2,000 00 

3,266 48 
4,615 20 



Grant 
not used 

Credits non 
employes 



a$160,333 38 
04 



10 



1,346 15 
785 72 
576 92 
719 23 



02 



c 1,733 35 
C 2,000 00 



1,000 00 



233 52 
384 80 



COMPTES DES CREDITS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-^,//* 



29 



MAIL SUBSIDIES AND STEAMSHIP SUBVENTIONS-Con. 
SUBVENTIONS POSTALES ET OCTROIS AUX PAQUEBOTS-Fin 



Vote 
Credit 


Page 
Vol. 

I 


Service 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not used 

Credits non 
employes 


198 


127 

127 
127 
127 

127 
127 
127 

127 


LOCAL SERVICES-CoWC. — SERVICES DE 
CABOTAGE-Fin 

St. John, Westport and Yarmouth, and other 


$ 15,000 00 

1,500 00 

500 00 

19,000 00 
18,000 00 
13,000 00 

3,000 00 
4,500 00 


$ 15,000 00 

1,462 50 

500 00 

19,000 00 
18,000 00 
13,000 00 

3,000 00 
4,131 09 




199 


St. John and Weymouth 


$ 37 50 


200 
201 

202 


Summerville, Burlington and Windsor, N.S.. 
Sydney and Bras d'Or Lake ports and ports 

on the West Coast of Cape Breton 

Sydney and Bay St. Lawrence 




203 
204 

205 


Sydney and Whycocomagh 

Grant to the Government of British Colum- 
bia fcr improvement of the mail Service on 
inland waters in that province 

Inspection of subsidized steamship services. . 

Totals under Supply Bills — Total en vertu de 


d 368 91 




1,179,118 56 


1,008,998 92 


170,119 64 

















Explanations of Grants not used — a About one half of the contract service was performed when 

discontinued, b Over estimated, c Trips not made, d Margin of safety. 
Remarques sur les credits non employes — a Quand le contrat fut discontinue la moitie des services 

prevus avait ete exeeutee. b Surestimation. c Voyages n'ayant pas eu lieu. d Marge en cas 

d'imprevu. 

Examined and certified — Examines et certifies — 
J. X. Tribble, 

Chief Examiner, "E" Branch — Chef verificateur, Division "E". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction, et ils sont exacts. 



GEO. 



GONTHIER, 
Auditor General — Auditeur General. 



30 APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVlCES-Cow.— ETATS PAR SERVlCE-Stttte 



MINES AND GEOLOGICAL SURVEY— MINES ET LEVES GEOLOGIQUES 



Vote 
Cr6dit 


Page 
Vol. 

I 


249 


102 


250 


102 


250 


102 


250 


102 


250 


102 


471 


102 


251 


102 


252 
252 


102 
102 


252 


102 


252 

252 
472 


102 
102 
102 




102 



Service* 



Organization and equipment of the Explosives 
Division 



MINER BRANCH — DIVISION DES 
MINES 

Investigation of mineral resources and de- 
posits 

Publications, English and French purchase 
of books, etc 

Transportation charges from outlying pro- 
vinces on ore shipments for testing purposes 

To compensate J. H. Fortune for quarters, 
fuel, light, etc., caretaker of the Mines 
Branch Building, Sussex St., etc 

To provide for operation of Peat Bog at 
Alfred, Ontario 



DOMINION OF CANADA ASSAY OFFICE — 
ESS.\YERIE DE L'ETAT 

Maintenance of Assay Office, Vancouver, B.C. 



GEOLOGICAL SURVEY — LEVES GEOLO- 
GIQUES 

Explorations, surveys and investigations, etc. 

Publications of English and French editions 
of reports, etc 

Maintenance of offices and museum, in- 
struments, chemicals, etc 

Museum equipment 

Purchase of specimens 

Grant to the Second Empire Mining and 
Metallurgical Congress, in aid of a meeting 
to be held in Canada in August, 1927 

Totals under Supply Bills — Totaux en vertu 
de la Loi des Subsides (Page 2) 



Grant 

Credits 



10,000 00 



200,000 00 

40,000 00 

3,000 00 

400 00 

70,000 00 

26,000 00 

211,915 02 

55,000 00 

50,000 00 

12,000 00 

3,000 00 

25,000 00 



706,315 02 



Expenditure 
Depenses 



693 31 



128,996 62 

39,963 65 

19 05 

400 00 

22,898 27 

21,005 51 

194,982 62 

55,000 00 

48,997 

10,892 29 

1,846 94 

25,000 00 



558,695 29 



Grant 
not used 

Credits non 
employes 



aS 1,306 69 

b 71,003 38 

36 35 

c 2,980 95 

d 47,101 73 

e 4,994 49 

/ 16,932 40 



1,002 97 
1,107 71 
1,153 06 



147,619 73 



Explanations of Grants not used. — a Reasonable margin, h Investigations planned, had to be post- 
poned during the period in which the Dept. was carrying on under G.G. Warrants, c The purpose of 
the vote, was not taken advantage of. d The Supplementary Estimates not being available until 
February, but a small portion of the work was performed, e No express charges on precious metals to 
Seattle, and two vacancies for a part of the year. / Accurate estimates, long in advance, impossible. 

Remarques sur les credits non employes. — a Marge aussi exacte que possible, b Lea recherches 
projetees durent etre remises pendant la periode oil le Ministere fonciionna en vertu de mandats du 
Gouverneur General, c On n'a pas donne suite a, la depense que ce credit avait en vue. (/Les credits 
supplementaires n'etant disponibles qu'en fevrier seulement une faible partie des travaux fut effectuee. 
e Aucuns frais de transport de metaux precieux a Seattle et deux positions vacantes pendant une partie 
de l'annee. /Impossibilite d'etablir longtemps a l'avance le montant exact necessaire. 

Examined and certified — Examines et certifies. 
E. S. Johnston, 

Chief Examiner, "G" Branch — Chef verificateur, Division "G". 

These accounts have been examined under my direction, and are correct . 
Ces comptes ont etc verifies sous ma direction, et ils sont exacts. 



GEO. 



GONTH1ER. 

Auditor General- 



Auditeur General. 



COMPTES DES CREDITS 31 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-SWte 



MISCELLANEOUS— DIVERS 



Vote 


Page 


— 


Vol. 


Credit 


I 


340 


85 


312 


85 


322 


88 


303 


85 


335 


102 


330 


95 


316 


85 


333 


85 


323 


88 


324 


88 


343 


122 


305 


85 


405 


87 


336 


102 


306 


85 


325 


88 


428 


100 


307 


85 


298 


83 


404 


85 


309 


85 


310 


85 


485-311 


85 


429 


100 


315 


88 


497-313 


85 


328 


95 


337 


104 


299 


83 


327 


93 


300 


83 


487-345 


123 


320 


98 


403 


82 


494 


86 


425 


100 


492 


83 


489 




498 




304 


85 


326 


93 


402 


85 



Service 



Allowances, contributions and grants — 

Banting Research Foundation 

Canadian Branch of the St. John Ambu- 
lance Association 

Canadian Council on Child Welfare 

Canadian General Council of the Boy 
Scouts Association 

Canadian Institute of Mining and Metal- 
lurgy 

Canadian Law Library, London, Eng 

Canadian National Institute for the Blind. 

Canadian National Safety League 

Canadian Social Hygiene Council 

Canadian Tuberculosis Association 

Chief Constables Association 

Dominion Council of Girl Guides 

Gratuity to A. F. Sladen 

Imperial Institute 

Interparliamentary Union for Peace 

Mental Hygiene Comity 

Mrs. Exaucile Leclerc, mother of Napoleon 
Leclerc, formerly a member of the crew 
of the Lower Traverse Lightship 

National Battlefields Commission 

Permanent Secretariat to the League of 
Nations 

Publication of the Proceedings of the Inter 
national Mathematical Congress 

Royal Astronomical Society 

Royal Canadian Academy of Arts 

Royal Society of Canada 

To the family of Joseph Gaubreault, form- 
erly a member of the crew of the Lower 
Traverse Lightship 

Victorian O rder of Nurses 

Advisors engaged in Tariff Enquiry 

Bankruptcy Act, Administration of 

Battlefield Memorials 

Canadian delegates to the League of 

Nations 

Canada Land and Irrigation Company's 

project in the Province of Alberta (Open 

Account.) 

Canadian Representation in the United 

States 

Canada Temperance Act 

Chief Electoral Officer — Salaries and con- 
tingencies of office 

Clarkson, Gordon and Dilworth for work 

in connection with the re-organization of 

the Dept. of Customs and Excise 

Clearing the Government Reserve on the 

West bank of the Rideau Canal between 

the Plaza and Laurier Ave., in the City of 

Ottawa , etc 

Cost of lightering cargo of barge Pezuta 

through Kitsolano bridge into False Creek, 

B.C 

Delegation to Imperial Conference— Expenses 

Dominion Provincial Conference 

Early French Colonial Historical Exhibition 

in Paris — Expenses 

Empire Parliamentary Association — Sub- 
scription to publications 

Enlargement of the Western Outlet of the 

Lake of the Woods, etc 

Enquiry into Customs Dept 



Granc 
Credits 



100,000 00 

5,000 00 
5,000 00 

15,000 00 

3,000 00 

500 00 

10,000 00 

10,000 00 

10,000 00 

20,000 00 

500 00 

3,000 00 

1,800 00 

12,849 00 

400 00 

10,000 00 



1,000 00 
48,800 00 

165,271 06 

2,000 00 
2,000 00 
2,500 00 
7,000 00 



1,000 00 
10,000 00 
65,000 00 

3,000 00 
200,000 00 

15,000 00 



50,000 00 

60 000 00 
5,000 00 

23,175 00 
77,232 64 

100,000 00 



2,762 83 
35,000 00 
10,000 00 

2,500 00 

2,000 00 

50,000 00 
237,000 00 



Expenditure 
Depenses 



100,000 00 

5,000 00 
5,000 00 

15,000 00 

3,000 00 

357 76 

10,000 00 

10,000 00 

10,000 00 

20,000 00 

500 00 

3,000 00 

1,800 00 

12,848 00 

400 00 

10,000 00 



1,000 00 
48,800 00 

165,271 06 

2,000 00 
2,000 00 
2,500 00 
7,000 00 



1,000 00 
10,000 00 
44,748 69 

343 7 
150,649 70 

5,878 17 



125 823 75 

57 606 99 

293 08 

12,374 71 

51,323 14 

100,000 00 



2,762 83 
28,943 56 



2,000 00 

50,000 00 
236,447 51 



. Grant 
not used 

Credits non 
employes 



142 24 



1 00 



20,251 31 

2,656 27 

49,350 30 

9,121 83 



d 24,176 25 

2,393 01 
e 4,706 92 

/ 10,800 29 
25,909 50 



h 6,056 44 
% 10,000 00 

; 2,500 00 



552 49 



32 



APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Sm. 



MISCELLANEOUS-Con— DIVERS-Suite 



Vote 


Page 


— 


Vol. 


Credit 


I 


318 


91 


321 


85 


489 


123 


338 


104 


329 


95 


424 


100 


488, 347 


123 


308 


85 


427 


100 


346 


98 


491, 297 


83 


296 


83 


493, 339 


105 


330 


95 


341 


80 


490 


80 


426 


100 


486 


85 


301 


83 


348 


82 


332 


95 


302 


83 


317 


85 


319 


91 


G.G.W. 


127 


496 


Various 


334 


100 


342 


120 


344 


122 


G.G.W. 


102 


495 


80 


314 


Various 


G.G.W. 


86 



Service 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



Fire Prevention — Expenses 

Government Contracts Supervision Commit- 
tee 



10,000 00$ 9,946 28 



Governor General's Reception 

Imperial War Graves Commission 

Litigated Matters — Dept of Justice 

Messrs. Elliott, Hume, McKague and Anger 
for professional service re an action for reco- 
very instituted against the Crown by the 
American Insurance Company 

Naturalization Acts— 1914-1920 

Negotiation of Treaties — Expenses of 

Newall, A. G. & Co., Toronto, remuneration 
for stenographic copy of enquiry in connec- 
tion with Toronto Harbour Commission. . 

Parliamentary Guide — 650 Copies of 

Passport Office 

Paris Agency — Salaries and expenses 

Patent Record 

Pecuniary Claims Convention with U.S.A. . . 

Public Archives 

Public Records Commission — Contingencies 
and salary of Chairman 

Robertson, R. S., remuneration for profes- 
sional services re Toronto Harbour Com- 
mission Enquiry 

Reception of the Interparliamentary Union 
for Peace 

Representation at Geneva 

Remission of Excise Tax paid on Automobiles 
remaining in the hands of dealers and un- 
sold at the time when such tax was repealed 
by O.C. Dec. 18, 1920, P.C. 1-3163 

Revision of the Dominion Statutes 

Repayment to His Majesty's Government of 
the transportation charges of the Canadian 
Delegation from New York to Liverpool 
re Imperial War Conference, 1918 

Royal Commission to enquire fully into the 
Claims of the Maritime Provinces — Expen 
ses 



Roof Coverings — Technical investigation. . 

Roofing materials for Isle of Pines — Cuba . . 

Salaries, reclassifications, revisions, promo- 
tions and increases 

Salary of Hon. J. C. Patterson, Commissioner 
to investigate titles of Great Britain to 
lands in the Arctic Seas 

St. Lawrence Ship Canal — Surveys and in 
vestigations 

Suppression of the White Slave Traffic 

Transportation of coal from Alberta to On- 
tario 

To pay T. H. Parker, W. T. Spencer, Museum 
Book Store, etc., for purchase of paintings, 
manuscript and other historical material. . 

Unforeseen expenses 

Visit of Queen Marie of Roumania 

Vote 492 — 1925-26 — Salaries, reclassifications, 
revisions, promotions and increases— Bal- 
ance transferred by O.C. Mar. 23, 1926, P 
C. 97-422 



23,000 00 

10,000 00 

667,831 00 

88,000 00 



2,311 07 
10,000 00 
20,000 00 



1,228 80 
1,950 00 
28,700 00 
35,000 00 
40,000 00 
10,000 00 
85,000 00 

3,000 00 



5,775 81 

11,448 88 
10,000 00 



1,690,000 00 
35,000 00 



904 27 



28,250 00 
8,000 00 
1,140 00 

89,340 00 



2,400 00 

130,000 00 
2,500 00 

17,943 64 



5,000 00 

60,000 00 

1,232 57 



402,537 30 



Totals under Supply Bills — Totaux en vertu 
de la Loi des Subsides 



4,921,783 87 



18,456 06 

10,000 00 

667,831 00 

66,750 30 



2,311 07 
9,193 71 
1,666 63 



1,228 80 
1,950 00 
28,634 91 
33,775 75 
34,613 06 
9,919 90 
84,571 

2,661 29 



5,775 81 

11,034 91 
9,970 31 



,549.207 90 
34,977 79 



904 27 



26,409 10 
6,256 71 
1,140 00 

21,159 71 



2,400 00 

112,316 77 
215 67 

4,296 08 



4,990 24 

24,605 31 

1,232 57 



5,461 32 



53 72 
4,543 94 

Jfc 21,249 70 



806 29 
18,333 37 



65 09 
1,224 25 
5,386 94 

80 10 

428 64 

338 71 



413 97 
29 69 



m 140, 792 10 
22 21 



,840 90 
,743 29 



68, 180 29 



17,683 23 
o 2,284 33 

p 13,647 56 



9 76 
35,394 69 



397,075 98 



4,021,537 27 



900,246 60 



[Open Account (not included in miscellaneous expenditure shown in departmental summary, page 91.) 
Compte sp6cial. non compris dans les d6penses diverses paraissant au Sommaire duMinistere, page 91 . 



COMPTES DES CREDITS 
STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-State 



33 



MISCELLANEOUS-Con.— DIVERS-Suite 



Vote 


Page 


— 


Vol. 


Credit 


I 




95 




85 




98 




85 




Various 




118 




85 




85 



Sen 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



UNDER STATUTE— EN VERTU DE LOIS 
SPECIALES 

Attendance — Judicial Committee of the 

Privy Council 

Board of Audit 

Chief Electoral Officer ; . . . . 

Corporation of the City of Ottawa 

Gratuities 

International Joint Commission 

Ottawa Improvement Commission 

Royal Mint 



2,000 00 

94 

12,000 00 

100.000 00 

70,914 90 

33,493 79 

150,000 00 

184,614 63 



Total. 



553,024 26 



SUMMARY — SOMMAIRE 

Amount under Supply Bills 

Amount under Statute 



$4,921,783 87 
553,024 26 



4,021,537 27 
553,024 26 



$900,246 60 



Totals— Totaux (Page 2) 



5,474,808 13 



4,574,561 53 



900,246 60 



RECAPITULATION BY DEPARTMENTS-RECAPITULATION PAR MINISTERE 



Refer- 
ence 

Voir 


Department 
Ministere 


Grants — 
Voted and 
Statutory 

Credits- 
Subsides et 
Lois speciales 


Sundry 
Expenses — 
Voted and 
Statutory 

Depenses 

diverses — 

Subsides et 

Lois speciales 


Salaries, Re- 
classifications, 
Revisions, 

Promotions 
and Increases 

Traitements, 
reclassifica- 
tion, revision, 
promotions et 
augmentations 


Unforeseen 
Expenses 

Depenses 
imprevues 


Gratuities 

Gratifica- 
tions 


Total 
Expenditure 

Total dea 
depenses 


79 


Agriculture 










$ 1,970 00 


$ 1,970 00 


80 


Archives 


$ 95,500 00 

1,767,232 64 

349,875 33 

693,631 45 

1,800 00 
55,000 00 


$ 92,222 89 

1,600,531 04 

330,985 02 

1,082,311 04 

1,800 00 
55,000 00 






92,222 89 

1,617,244 77 

332,828 00 


82 


Customs and Excise 






16,713 73 


83 


External Affairs 




$ 1,842 98 
1,214 39 


84 


Finance 




316 66 


1,083,842 09 

1,800 00 
55, 170 00 


87 


Governor General's Secre- 
tary's Office 




88 


Health 






170 00 

1,363 32 

680 00 


89 


Immigration and Colonization 
Indian Affairs 






1,363 32 


90 










680 00 


91 


Insurance 


18,000 00 
100,000 00 
136,500 00 


16,202 99 
75,823 75 
114,349 48 






16,202 99 
103,968 46 
121,540 43 


91 


Interior 


$ 24,864 71 




3,280 00 
6,686 66 
2,010 00 

505 50 
6,377 60 

830 00 
2,060 00 


94 


Justice 


504 29 
2,000 00 


96 


Labour 




4,010 00 


97 


Legislation 

Marine and Fisheries 


25,125 00 
16,478 51 
33,792 64 
867,831 00 
40,000 00 


26,324 71 
16,478 51 
20,144 08 
818,480 70 
34,613 06 




26,830 21 


98 






22,856 11 


102 


Mines 






20,974 08 


103 


National Defence 

Patent and Copyright Office. 
Post Office 


47 45 




820,588 15 


105 




34,613 06 


106 






12,672 50 


12,672 50 


107 


Privy Council 








15,606 87 


15,606 87 


107 


Printing and Stationery 








1,976 68 
6,353 47 
3,106 52 


1,976 68 


108 


Public Works 




33,493 79 

112,316 77 

715 67 

19,486 79 






39,847 26 


109 


Railways and Canals 


130,000 00 

3,000 00 

35,000 00 


1,708 87 




117,132 16 
715 67 


122 


R.C.M. Police 




123 


Secretary of State 




3,436 78 


150 00 

1,842 26 
1,850 00 


23,073 57 
1,842 26 


124 


Soldiers' Civil Re-Establish- 
ment 




126 


Trade and Commerce 

Under various Departments — 

Reclassification, etc 

Unforeseen Expenses 

Under Statute (including 
Gratuities, $70,914.90) 

Totals— Totaux 


1,140 00 

491,877 30 
60,000 00 

4,921,783 87 

553,024 26 


1,140 00 






2,990 00 












5,474,808 13 


4,452,420 29 


26,621 03 


24,605 31 


70,914 90 


4,574,561 53 



45743—3 



34 APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Smte 



MISCELLANEOUS-Conc— DIVERS-Fin 

Explanations of Grants not used. — a Expenditure variable, depending on the amount of litigation. 
6 Less progress in work than anticipated, c Two of the three delegates were already in Europe, re- 
sulting in less expenditure for travel, d Being an open account, the revenue was larger than anticipated. 
e No election held. / Represents items transferred to Elections, g Reduction in staff, h Impossible 
to estimate more closely, i Conference not held, j Date of Exhibition postponed, k Delay in arrival 
legal accounts. I Number of patents issued smaller than anticipated, m Outstanding claims not 
submitted before the close of the year, n Over-estimated, o Investigations held in suspense, p Pro- 
ceeds from sale of coal. 

Remarques sur lfs credits non employes. — a Depenses variables suivant le montant en litige. 
b Les travaux n'ont pas progresse comme on le prevoyait. c Deux des delegu6s sur trois 6taient d6ja en 
Europe et les frais de voyage ont par suite ete moins eleves. d Compte special, le revenu a et6 
superieur aux previsions, e Aucune election n'a eu lieu. / Represente les credits transports au compte 
des elections, g Diminution du personnel, h Estimation plus exacte impossible, i La conference 
n'a pas eu lieu. ./La date de l'exposition renvoyee. A; Les comptes des frais judiciaires recus en retard. 
I Nombre de brevets delivres inferieurs aux previsions, m Les reclamations dues n'ont ete presentees 
qu'apres l'arrSt des comptes de l'annee financiere. n Surestimation. o Enquete suspendue. p Pro- 
duits de ventes de charbon. 

Audit Notes — 

Vote 800. — The issue of a cheque in payment for house furnishings was withheld until authorized by 
Order-in-Council as it was not clear that Parliament intended the appropriation to include ex- 
penditure of this nature. 

Vote 800. — An application to debit this vote and credit the 1927-28 appropriation with $144.17 was 
refused as the account was not submitted for payment prior to March 31, 1927. 

Maintenance of automobile, Commissioner General, Paris, France — Acting on my suggestion and 
pending action by Parliament, the department obtained an Order-in Council (P.C. 40/289, dated 
5th May, 1927) authorizing the $3,000 annual grant (see correspondence 1925-26, Vol. I, Page 237). 

Purchase of "North American Indian" — The Dominion Archivist attributes to the magnitude and 
elaborate preparation of the work — the fact that 7 of the 20 volumes paid for are yet undelivered. 
(See correspondence 1925-26, Vol. I, Page 235). 

Notes de verification — 

CrMit S00. — Un cheque emis en paiement de meubles, fut retenu tant que ce paiement n'eut pas 6te 
autorise par un arrete en conseil, comme il ne ressortait pas clairement des credits votes par le 
Parlement qu'ils pussent 6tre appliques a des depenses de cette nature. 
Credit 800—XJne demande de debiter ce credit et de crediter ^appropriation de 1927-28 de $147.28 

fut refusee, le compte n'ayant pas ete presente pour paiement anterieurement au 31 mars 1927. 
Entretien de l'automobile du Commissaire general a Paris, France. — Sur ma demande et en atten- 
dant une decision du Parlement, le Ministere obtint un arrete en conseil, (C.P. 40-289, date du 5 
mai 1927) autorisant une subvention annuelle de $3,000. 

(Voir precis de la correspondance de 1925-26 — Page 249). 
Achat de l'ouvrage "North American Indian", — D'apres l'archiviste du Gouvernement, l'importance 
de cet ouvrage et les travaux considerables qu'il necessite seraient cause que sur les 20 volumes 
payes, 7 n'ont pas encore ete livres. 

(Voir precis de la correspondance 1925-26 — Page 247). 

Examined and certified — Examines et certifies — 

A. H. Brown, C. H. Douglas, R. S. Glass, H. P. Godard, E. S. Johnston, S. Rettdj;, J. N. Tribble, 
Chief examiners — Chefs verificateurs. 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete v6rifi6s sous ma direction, et ils sont exacts. 

GEO. GONTHIER, 

Auditor General — Auditeur General 



COMPTES DES CREDITS 35 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Suite 



MISCELLANEOUS CHARGES PAID DIRECT FROM CONSOLIDATED FUND 
DEFENSES DIVERSES SOLDEES DIRECTEMENT A MEME LE FONDS CONSOLIDE 




S6 
86 
86 
86 

86 



Canadian Military Canteen Fund — Interest 

Home Bank Relief Act 

Superannuation No. 1 (re Leon Gerin, House of Commons) 

Superannuation No. 5 

Soldier Land Settlement Loan Account 

Total (Page 2) 



$ 258,885 21 

256,775 87 

547 52 

1,099,673 23 

2,921,062 91 



4,536,944 74 



Examined and certified — Examines et certifies — 
S. Rrttie, 

Chief Examiner, "B" Branch— Chef verificateur, Division "B". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction, et ils sont exacts. 

GEO. GONTHIER, 

Auditor General — Auditeur General. 



NATIONAL DEFENCE— DEFENSE NATIONALE 



Vote 
Credit 



Page 
Vol. 

I 



Service 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employe! 



Grant 
exceeded 

Credits 



89 
90 
91 
92 
93 
408-94 
95 
96 



409- 



410-100 



101 



415-102 
103 

45743—3* 



103 
103 
103 
103 
103 
103 
103 
103 
103 
103 
103 



103 



103 



103 



103 
103 



MILITIA SERVICES— MILICE 



Administration 

Cadet Services 

Contingencies 

Engineer Services and Works . . 

General Stores 

Manufacturing Establishments. 
Non-Permanent Active Militia. 

Permanent Force 

Royal Military College 

Topographic Survey 

Transport and Freight 



NAVAL SERVICES — MARINE 

Naval Service 



AIR SERVICE — AERONAUTIQUE 

Canadian Air Force 



GENERAL — EN GENERAL 

Civil Pensions — Robert Allen, 
Ronald Morrison, Walter Petti- 
pas, Florence Walker and child- 



Construction of Magazine, Halifax 

Reconditioning Mine Sweeper "Ar- 

mentieres" due to accident 



301,000 00 

400,000 00 

30,000 00 

566,000 00 

390,000 00 

420,000 00 

1,710,000 00 

4,800,000 00 

365,000 00 

35,000 00 

160,000 00 



,600,000 00 



2,198,000 00 



1,835 42 
75,000 00 

50,000 00 



298 
395 

20 
565 
389 
419 
709 
798 
339 

36 
160 



,550 78 
,936 02 
,350 77 
,539 78 
,151 21 
,570 48 
,938 70 
,121 20 
,336 14 
,968 68 
,788 76 



1,597,406 51 



2,197,645 36 



1,835 42 
72,293 39 

50,000 00 



2,449 22 

4,063 

9,649 23 

460 22 

848 79 

429 52 

61 30 

1,878 

25,663 86 



c$l,968 68 
d 788 76 



2,593 49 



354 64 



2,706 61 



36 APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Sutte 



NATIONAL DEFENCE-Conc— DEFENSE NATIONALE-Fin 



Vote 
Credit 


Page 

Vol. 

I 


104 


103 


411 


103 


412 


103 


413 


103 


414 


103 


416 


103 




103 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



Grant 
exceeded 

Credits 
depasses 



GENERAL-CoflC. — EN GENERAL-Fm 

To provide urgent repairs to part 
of the outside wall of the Citadel, 
Quebec 

Compensation to workmen at Es- 
quimau for tools and personal 
effects lost in fire at Naval Dock- 
yards, April, 1925 

Compensation to Alfred Henry 
Little for injuries sustained on 
April 4th, 1919, while employed 
in the Militia Stores at Ottawa. 

To compensate Chairman W. C. 
Shelly, Vancouver Parks Board, 
for payment by him to one of the 
dispossessed squatters in Stan- 
ley Park, Vancouver, B.C 

Imperial War Graves Commission 
etc. (For additional expenditure, 
see Vote 338, under Miscella- 
neous) 

To provide for legal expenses in 
connection with Winnipeg Coal 
Inquiry cases 

Total under Supply Bills— Total 
en vertu de la Loi des Subsides 

UNDER STATUTE — EN VERTU DE LOIS 
SPECIALES 



$ 10,000 00 

1,500 00 

500 00 

15,500 00 

237 000 00 
15,000 00 



$ 1,196 89 

1,310 30 

500 00 

15,500 00 

131,936 24 
7,1*2 67 



e$ 8,803 11 



189 70 



105,063 76 

7,857 33 



13,381,335 42 



13,211,019 30 



173,073 56 



2,757 44 



Aid to Civil Power- 
41, Sec. 90 



R.S.C. Cap 



6,967 91 



SUMMARY— SOMMAIRE 

Amount under Supply Bills. 
Amount under Statute 



13,381,335 42 
6,967 91 



13,211,019 30 
6,967 91 



'3,073 56 



2,757 44 



Totals— Totaux (Page 2) 13,388,303 33 13,217,987 21 173,073 56 2,757 44 



Explanations of Grants not used, and Grants exceeded. — a Purchase of ^mall parcels of land, rights 
of way, etc., not effected, b Change in treatment of monies deposited by gentlemen cadets for 
personal expenses, c In previous years, the cost of maps supplied for training purposes, etc. was cre- 
dited to this vote, irrespective of the date of supply of the material; this practice was stopped when it 
was too late to make provision to offset the loss to the vote, d This slight excess occurred during the 
final adjustment notwithstanding the close control exercised over the many sub -disbursing agencies. 
e Contract for this work could not be arranged until too late in the season to admit of much progress 
being made. 

Remarques sur lfs credits non employes ou depasses. — a Des achats de petites parcelles de terre, 
de droits de passage etc. n'ont pas ete effectues; b Changements dans la methode de gestion des 
sommes deposees par les cadets pour leurs depenses personnelles. c Les annees precedentes le cout des 
cartes pour 1'entrainement etc., etait porte en deduction de ce credit a quelque epoque qu'elles eussent 
ete fournies, cette pratique fut discontinuee trop tard pour pouvoir couvrir la diminution du montant 
dans ce credit, d Ce leger depassement s'est produit durant l'ajustement final, malgre le contr61e 
etroit qui fut exerce dans les nombreux bureaux payeurs. e Le contrat de ces travaux donne trop 
tard dans la saison pour que les travaux aient pu etre tres avances. 

Examined and certified — Examines et certifies — 
E. S. Johnston, 

Chief Examiner "G" Branch — Chef verificateur, Division "G". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction, et ils sont exacts. 



GEO. GONTHIER, 
Auditor General- 



-Auditeur General. 



COMPTES DES CREDITS 
STATEMENTS BY SERVICE S-Con.— fiTATS PAR SERVICE-Suite 



37 



OCEAN AND RIVER SERVICE— SERVICES OCEANIQUES ET FLUVIAUX 



Page 

Vol. 

I 



99 



99 



99 



99 



99 



Service 



Maintenance and repairs to Dominion 
Steamers and Icebreakers 

Examination of Masters and Mates 

Investigation into Wrecks 

Navigation Schools 

To provide for temporary relief to distressed 
seamen 

Registration of shipping 

Removal of obstructions in navigable waters. 

Inspection of live stock shipments 

To continue subsidies for wrecking plants — 
Quebec and British Columbia 

Miscellaneous and unforeseen expenses 

Life Saving Service, etc 

Hydrographic and Tidal and Current Sur- 
veys 

Radiotelegraph Service 

Radio Service 

Amount required to remunerate Messrs. 
Bain, Bicknell, Macdonald and Gordon, 
Solicitors for professional services rendered 
in the matter of the King vs. the Dominion 
Shipbuilding and Repair Company, Ltd. 

Amount required to remunerate Mr. Eugene 
Lafleur, K.C. for professional services ren- 
dered in connection with the appeal to 
Privy Council in the matter of the City of 
Maisonneuve vs. the Montreal Harbour 
Commissioners — Attorney General of Ca- 
nada, Intervener 

Amount required to remunerate Messrs. 
Charles Russell and Company, London 
Agents of the Department of Justice, for 
professional services rendered in connec- 
tion with an appeal to Privy Council in the 
matter of the City of Maisonneuve vs. the 
Montreal Harbour Commissioners, — At- 
torney General of Canada, Intervener 

Amount required to remunerate Mr. Leon 
Garneau, K.C, for professional services 
rendered in connection with an action lor 
damages instituted against the Crown by 
the Canada Steamship Lines 

Amount required to reimburse the British 
Board of Trade for expenditures incurred 
in the relief of distressed Canadian seamen 
not authorized by the Canada Shipping 
Act. Also to pay part of hospital expenses 
incurred by Canadian seaman, Wilfred 
Conway, formerly of the Dutch Steamer 
"Ary" 

Amount required to remunerate Messrs. 
Bain, Bicknell, White and Gordon, Solici 
tors, for professional services rendered in 
the case of the King vs. The London Guar- 
antee and Accident Company, Limited — 
The Prince Rupert Dry Dock and Engin- 
eering Company 

Amount required to provide for the removal 
of the wreck of the S.S. Canadian Recruit. 

Total under Supply Bills — Totaux en vertu 
de la Loi des Subsides (Page 2) 



Grant 
Credits 



$ 1, 



500,000 00 

20,000 00 

6,000 00 

8,500 00 

5,000 00 
3,000 00 
5,000 00 
4,000 00 

35,000 00 

5,000 00 

80, 000 00 

340, 000 00 
448,070 00 
144,160 00 



392 49 



7,702 67 



2,240 50 



2,688 14 



1,000 00 



973 04 
125,000 00 



2,743,726 84 



Expenditure 
Depenses 



1,497,105 61 

18,929 95 

5,831 76 

7,752 19 

118 
2,162 95 

442 66 
3,999 83 

35,000 00 

4,841 07 

62,667 94 

266,480 03 
439,804 59 
111,782 05 



392 49 



7,702 67 



2,240 50 



2,688 14 



813 26 



973 04 
95.000 00 



2,566,729 



Grant 
not used 

Credits non 
employes 



2,894 39 

1,070 05 

168 24 

747 81 

4,881 04 

837 05 

4,557 34 

17 



158 93 
17,332 06 

73,519 97 

8,265 41 

32,377 95 



186 74 



!0,000 00 



a 176,997 15 



Explanations op Grants not used — a The Deputy Minister states that instructions were issued to the 
Chiefs of the various branches to reduce the expenditure wherever possible, compatible with the 
public interest. 



38 



APPROPRIATION ACCOUNTS 



STATEMENTS BY SE R VICE S-Con.— ET ATS PAR SERVICE-Smte 



OCEAN AND RIVER SERVICE-Conc— SERVICES OCEANIQUES ET FLUVIAUX-Fin 

Remarqtjes sur lfs credits non employes — a Le Sous ministre a dit avoir donne des ordres aux chefs 
des difT6rents services pour reduire les depenses si possible sans nuire a 1'interet public. 

Examined and certified— Examines et certifies — 
J. N. Tribble, 

Chief Examiner, "E" Branch— Chef verificateur, Division "E". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction, et ils sont exacts. 

GEO. GONTHIER, 

Auditor General — Auditeur General. 



PENITENTIARIES— PENITENCIERS 



Vote 


Page 


— 


Vol. 


Credit 


I 


35 


95 


35 


95 


35 


95 


35 


95 


395, 35 


95 


35 


95 


35 


95 


35 


95 



Service 



Grant 
Credits 



Expenditure 



Grant 
not used 

Credits non 
employes 



Grant 
exceeded 

Credits 



Kingston 

St. Vincent de Paul 

Dorchester 

Manitoba 

British Columbia 

Alberta 

Saskatchewan 

General 

Total under Supply Bills— Totaux en 
vertu de la Loi des Subsides (Page 2) 



$ 449,472 00 
412,660 00 
255,580 00 
216, 180 00 
166, 149 30 
3,000 00 
260,580 00 
1,400 00 



388,081 93 
393,735 56 
230,241 34 
223,^50 92 
212.394 30 
2,433 99 
234,699 69 
518 27 



a% 61.390 07 
a 18,924 44 
a 25,338 66 



6$7,270 92 
c46,245 00 



566 01 

a 25,880 31 

881 73 



1,765,021 30 



1,685,556 00 



132,981 22 



53,515 92 



Explanations of Grants not used, and Grants exceeded. — a Work delayed on account of the Governor 
General's Warrants not being received in time to proceed with the work, b Transfer of 80 inmates 
trom Kingston, c Largely owing to building operations in order to make the building safe. 

Remarques sur l^s credits non employes ou depasses. — a Travaux retardes, les mandats du 
Gouverneur General ayant ete recus trop tard pour permettre de les continuer. b Depenses addi- 
tionnelles dues au transfert de 80 prisonniers de Kingston, c Occasionnes en grande partie par des 
travaux de consolidation des batisses. 

Audit Note — 

Vote 35 — The attention of the Department was called to accountable advances made to certain officers 
of the Penitentiaries Branch for travelling expenses which were apparently greatly in excess of 
immediate requirements. (See precis of correspondence, page 218). 
Note de verification — 

Credit 35 — On attira l'attention du Ministere sur ce que certaines avances consenties a des fonction- 
naires du service des penitenciers pour frais de deplacement paraissaient avoir depasse de 
beaucoup les besoins immediats. (Voir precis de la correspondance, page 229). 



Examined and certified— Examines et certifies. 
R. S. Glass, 

Chief Examiner, "H" Branch — Chef verificateur, Division 



H' 



These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction, et ils sont exacts. 

GEO. GONTHIER, 

Auditor General — Auditeur General . 



COMPTES DES CREDITS 



39 



STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE— Suite 



PENSIONS 



Vote 

Credit 


Page 

Vol. 

I 


Service 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not used 

Credits non 
employes 


Grant 
exceeded 

Credits 
depasses 


A 


70 

71 
72 
73 
74 
75 
76 
77 
78 
79 
407 

80 
81 

82 

,83 

,84 
85 

86 


85 

85 
85 
85 
85 
85 
85 
85 
85 
85 
85 

122 
122 

122 

124 

124 
124 
124 

85 
124 
122 

124 

124 


Unmarried sisters of the late Col. 
Harry Baker, M .P 


S 700 00 

7,500 00 

600 00 

500 00 

672 00 

1,000 00 

600 00 

1,200 00 

5,000 00 

600 00 

1,767 74 
1,000 00 

1,012 30 

568 75 
1,023 75 
879 18 
568 75 
511 88 
819 00 
507 33 
68 25 

36,000 00 

36,500,000 00 

5,000 00 

86,530 00 


$ 758 16 

7,500 00 

600 00 

415 25 

672 00 

45 70 

600 00 

1,200 00 

5,000 00 

600 00 

1,767 74 
1,000 00 

1,012 30 

568 75 

1,023 75 

582 06 

568 75 

412 87 

• 819 00 

507 33 

68 25 

35,264 16 

36,614,989 52 

240 00 

80,764 29 




a$ 58 16 


A 

A 


Annuity to Dr. F. G. Banting 

J. Langlois Bell 


b$ 84 75 
c 954 30 

d 297 12 
d 99 01 

735 84 




A 


Mrs. Mary L. Campbell 




A 


James Elliott 




A 


Madame Fabre 




A 


Mary E. Fuller 




A 


Mrs. Wm. McDougall 




A 

A 


Annuity to Dr. Charles E. Saunders. . 
Alice Morson Smith 




A 


To provide for the payment of a pen- 
sion, at the rate of $2,400 per annum, 
from July 6, 1926, to Capt. J. E. 
Bernier, late Commander of the 
"C.G.S. Arctic" 




R 


J. B. Allen 




B 


Mounted Police, Prince Albert Volun- 
teers and Police Scouts on account 
of Rebellion 1885 




B 


Families of members of the Force who 
lost their lives while on duty — 

Mrs. Mary Emma Bossange 

Mrs. Margaret Johnson Brooks 

Mrs. Margaret Cox 






Mrs. Elizabeth Fitzgerald 






Mrs. Mabel Forbes 






Mrs. Myrtle L. Richards 






Mrs. Amy Lillian Searle 






Mrs. Elizabeth Willmett 




C414 
C413 


Militiamen on Active Service N.W. 
Rebellion 1885 and general pensions. 

European War and Active Militia 

Civil Flying 


el 14, 989 52 


C 


/ 4,760 00 
5,765 71 




C 


Salaries and contingent expenses of the 
Board of Pension Commissioners for 
Canada 






Total under Supply Bills — Total en 
vertu de la Loi des Subsides 

UNDER STATUTE — EN VERTU DE LOIS 
SPECIALES 

Judges' pensions and miscellaneous. . . . 






36,654,628 93 


36,756,979 88 


12,696 73 


115,047 68 


A 




211,035 42 
743,626 44 

141,296 86 

18,999 96 

31,000 00 


12,696 73 




C 


Militia Pension Act of 1901 






B 


Royal Northwest Mounted Police, 
Cap. 91 of 1906 






C 


Board of Pension Commissioners — 
Salaries 






C 


Chairman and four members of the 
Federal Appeal Board — Salaries . . 








Total 








1,145,958 68 






SUMMARY — SOMMAIRE 

Amount under Supply Bills 

Amount under Statute 


36,654,628 93 
1,145,958 68 






36,756,979 88 
1,145,958 68 


115,047 68 




Totals— Totaux (Page 2) 






37,800,587 61 


37,902,938 56 


12,696 73 


115,047 68 



Distribution of Pensions by Departments — Repartition des pensions par 
Ministere: — 

A— Finance (Page 85) 230, 194 27 

B— Royal Canadian Mounted Police (Page 122) 147,859 92 

C— Soldiers' Civil Re-Establishment (Page 124) 37, 524, 884 37 

$ 37,902,938 56 



40 



APPROPRIATION ACCOUNTS 



STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-St«7e 



PENSIONS-Conc— Fin 

Explanations of Grants not used, and Grants exceeded.— a April and May pensions of 1925-26, 
drawn in 1926-27. b Pension underdrawn, c Madame Fabre died Mar. 17, 1926, payment being for 
Mar. 1 to 17, 1926. d Portion of pension for Mrs. Cox, retroactive to 1925-26, not utilized; and the 
remarriage of Mrs. Forbes, e Unable to estimate the expenditure more closely, see Introduction. 
/ Fewer accidents than estimated for. 

Remarques sur les credits non employes ou depasses. — a Pension des mois d'avril et de mai 
1925-26 retirees en 1926-27. b Pensions non touchees en totalite. c Mme Fabre decedee le 17 mars 
1926. Les paiements n'ont ete effectues que du ler au 17 mars 1926. d Partie de la pension de Mme 
Cox, devant etre appliquee sur 1925-26 n'a pas ete employee; occasionne par le remariage de Mme 
Forbes, e Impossible d'evaluer la depense plus exactement. (Voir Introduction). / Nombre 
d'accidents inferieurs aux previsions. 

Examined and certified — Examines et certifies. 
A. H. Brown, 

Chief Examiner, "A" Branch — Chef verificateur, Division "A". 
R. S. Glass, 

Chief Examiner, "H" Branch — Chef verificateur, Division "H". 
H. P. Godard, 

Chief Examiner, "D" Branch — Chef verificateur, Division "D". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction, et ils sont exacts. 

GEO. GONTHIER, 

Auditor General — Auditeur General. 



POST OFFICE: OUTSIDE SERVICE— POSTES: SERVICE EXTERIEUR 



Vote 
Credit 


Page 

Vol. 

I 


Service 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not used 

Credits non 
employes 


Grant 
exceeded 

Credits 
depasses 


353 

353 


106 
106 
106 
106 


Salaries and allowances, etc 

Mail Service 


$15,776,624 40 

14,520,000 00 

1,050,550 00 

165,000 00 


$15,425,307 17 

14,387,465 61 

1,050,780 39 

144, 144 87 


a$351,317 23 
b 132,534 39 




353 


Miscellaneous, etc 


c$ 230 39 


353 


Yukon Territory 


b 20,855 13 






Total under Supply Bill — Total en 
vertu de la Loi des Subsides 
(Page 2) 






31,512,174 40 


31,007,698 04 


504,706 75 


230 39 















Explanations of Grants not used, and Grants exceeded. — o Retirements, resignations, deaths, 
absence, deductions, and unfilled vacancies, b Unable to estimate more closely. c Unavoid- 
ably required. 

Remarques sur les credits non employes ou depasses. — a Retraites, demissions, deces, retenues 
pour absence et vacances non remplies. b Impossible de prevoir plus exactement. c Depense qui 
ne pouvait etre evitee. 



Examined and certified— Examines et certifies. 
J. N. Tribble, 

Chief Examiner, "E" Branch — Chef verificateur, Division "E". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction, et ils sont exacts. 

GEO. GONTHIER, 

Auditor General— Auditeur General. 



COMPTES DES CREDITS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Swite 



41 



PUBLIC PRINTING AND STATIONERY 
IMPRIMERIE ET PAPETERIE DE L'ETAT 



Vote 


Page 


— 


Vol. 


Credit 


I 


262 


107 


263 


107 


264 


107 


265 


107 


266 


107 


267 


107 



Service 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



Printing, Binding, etc., the Annual Statutes. . 

Canada Gazette 

Plant — Repairs and Renewals 

Plant — New 

Distribution of Parliamentary Documents. . 

Printing and Binding Government Publica- 
tions for sale and distribution to Depart- 
ments and the Public 

Total under Supply Bill — Total en vertu de 
la Loi des Subsides (Page 2) 



10,000 00 
36,000 00 
30,000 00 
24,500 00 
40,000 00 



30,000 00 



4,210 62 
29,556 10 
29,995 11 
13,632 39 
39,999 69 



29,998 53 



a$ 



5,789 38 
6,443 90 

4 89 
10,867 61 

31 



1 47 



170,500 00 



147,392 44 



23,107 56 



Explanations of Grants not used — a Unable to estimate more closely, owing to the uncertainty of 
requirements, b Certain equipment that could not be obtained before the close of the year. 

Remarqtjes sue les credits non employes— a Impossibilite de prevoir avec exactitude par suite 
des besoins variables, b Dti a, du materiel que Ton ne put se procurer avant l'arret des comptes de 
l'annee. 



Examined and certified 
J. N. Tribble, 

Chief Examiner 



Examines et certifies. 

"E" Branch — Chef verificateur, Division "E' 



These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction, et ils sont exacts. 

GEO. GONTHIER, 

Auditor General — Auditeur General. 



PUBLIC WORKS: CAPITAL-MARINE DEPARTMENT. 
TRAVAUX PUBLICS: CAPITAL-MINISTERE DE LA MARINE 



Vote 
Credit 


Page 
Vol. 

I 


Service 


Grant 
Credits 


Expenditure 
Depenses 


*■ Grant 
not used 

Credits non 
employes 


220, 465 
221 


100 
100 
100 


River St. Lawrence Ship Channel— Main- 
tenance and operation dredging fleet 

To provide for maintenance and operation of 
Sorel Shipyard 


$1,608,121 16 
154,000 00 

45,780 00 


$1,605,049 25 
151,316 26 


$ 3,071 91 
2,683 74 


222 


Sorel Shipyard — To provide for the recon- 
ditioning of Wharf No. 4 and for the new 
foundations for buildings Nos. 3 and 4 

Total under Supply Bills — Total en vertu de 
la Loi des Subsides (Page 2) 


45,780 00 










1,807,901 16 


1,756,365 51 


51,535 65 

















Audit Note — Wages of crew of St. Lawrence Dredging Fleet were paid in cash and not by cheque— 

(See precis of correspondence, page 219). 
Note de verification — Les salaires des equipages des dragues du St. Laurent furent payes en argent et 

non par cheques. (Voir precis de la correspondance — Page 230). 

Examined and certified— Examines et certifies. 
J. N. Tribble, 

Chief Examiner, "E" Branch— Chef verificateur, Division "E". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction, et ils sont exacts. 

GEO. GONTHIER, 

Auditor General — Auditeur General 



42 



APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE— Suite 



PUBLIC WORKS: CAPITAL— TRAVAUX PUBLICS: CAPITAL 



Vote 


Page 






Vol. 


Credit 


I 


419, 


130 


118 




131 


118 




131 


118 


420, 


131 


118 


420, 


131 


118 




131 


118 




131 


118 




131 


118 




420 


118 



Service 



PUBLIC BUILDINGS — EDIFICES PUBLICS 

Ottawa Parliament Building 

HARBOURS AND RIVERS — PORTS ET 
RIVIERES 

Esquimalt, B.C., Dry dock under 
construction 

Esquimalt, B.C., in full and final 
settlement of claim of P. Lyall and 
Sons Construction Co., Ltd., for 
rental of steam shovel during sus- 
pension of excavation of pump cham- 
ber from July 14th, 1922 to Nov. 
30th, 1923 

Port Arthur and Fort William, Har- 
bour improvements 

Quebec, Harbour, Champlain Dock, 
To complete 

Quebec, St. Charles River, To close 
out the contract with the Dominion 
Bridge Co., Ltd., for the construc- 
tion of sluice gates 

St. John Harbour — Improvements... 

Toronto Harbour — Improvements 

Sorel Harbour — Improvements- 

Total under Supply Bills — Total en 
vertu de la Loi des Subsides (Page 2) 



Grant 
Credits 



$ 229,000 00 



570,000 00 



4,539 27 
535,000 00 
144,400 00 



6,000 00 
225,000 00 
124,700 00 
100,000 00 



1,938,639 27 



Expenditure 
Depenses 



$ 173,158 65 



570,195 



4,500 84 

426,477 76 

206 10 



5,443 62 

212,232 12 

89,261 49 



1,481,476 27 



Grant 
not used 

Credits non 
employes 



cd$55,841 35 



/ 38 43 
c 108,522 24 
c 144,193 90 



/ 556 38 
c 12,767 88 
d 35,438 51 
b 100,000 00 



457,358 



Grant 
exceeded 

Credits 
depasses 



/ $ 195 



195 



PUBLIC WORKS: CHARGEABLE TO INCOME 



Vote 
Credit 


Page 
Vol. 
,1 


421 


108 


132 


108 


421 


108 


132 


108 


421, 132 


108 


421 


108 


132 


108 


421 
132 


108 
108 


132 


108 


421, 132 


108 



Service 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



Grant 
exceeded 

Credits 



PUBLIC BUILDINGS — EDIFICES 
PUBLICS 

Nova Scotia — Nouvelle-Ecosse — 

Glace Bay Public Buildings — 
Repairs and Improvements 

Halifax-Bellevue Building — Im- 
provements and repairs 

Halifax, H.M. Gun Wharf— Cloth- 
ing Store 

Halifax Immigration Building — Pay- 
ments to Department of Railways 
and Canals for accommodation.. 

Halifax Quarantine Station — Repairs 
and improvements 

Halifax — Repairs to Buildings and 
wharfs at R.C.N. Barracks and 
H.M.C. Dockyard 

Halifax, Rockhead Hospital — Re- 
pairs and improvements 

Mahone Bay — Public Building 

North Sydney, Quarantine Station — 
Alterations and repairs 

Pictou, Public Buildings — Addition 
and repairs 

Stellarton — Public Building 



6,500 00 

4,000 00 

15,000 00 

25,000 00 
8,325 00 

37,000 00 

2,662 50 
10,000 00 

2,350 00 

10,450 00 
12,500 00 



$ 3,468 00 



24,999 98 
6,415 07 

5,072 97 
2,330 13 



70 30 

7,804 75 
10,691 19 



d$ 3,032 00 
b 4,000 00 
b 15,000 00 

02 
d 1,909 93 

cd 31,927 03 

/ 332 37 
b 10,000 00 

c 2,279 70 

e 2,645 25 
e 1,808 81 



133,787 50 



60,852 39 



72,935 11 



COMPTES DES CREDITS 43 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Smfe 



TRAVAUX PUBLICS: IMPUTABLES SUR LE REVENU-Suite 



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423 


108 


133 
423 


108 
108 


133 
423 


108 
108 


133 
423 


108 
108 


423 


108 


133 


108 


133 


108 


133 


108 


133 


108 


422 




134 


109 


424 


109 


424 


109 


135 


109 


424 


109 


135 


109 


424 


109 


135 


109 


424 


109 


135 
135 
424, 135 
424, 135 
135 
135 


109 

109 
109 
109 
109 
109 


424 


109 



Service 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



Grant 
exceeded 

Credits 
depasses 



PUBLIC BUILDINGS-Con. — EDIFICES 

PUBLics-*Sm7e 

New Brunswick — Nouveau-Bruns- 
wick — 

Bathurst Public Building — Improve- 
ments to heating 

Chipman — Public Building 

Dalhousie Public Building — Impro- 
vements to heating 

Edmunston — Public Building 

Fairville Public Building — Govern- 
ment's share of cost of local im- 
provements 

Nelson — Public Building 

St. John, Custom House — Improve- 
ments and repairs 

St. John, New Post Office Building — 
Repairs and improvements 

St. John, Old Post Office Building- 
Restoration and repairs 

St. John Quarantine Station, Part- 
ridge Island — Repairs and im- 
provements 

St. John Quarantine Station, Part- 
ridge Island — Water supply 

Tracadie Lazaretto — Repairs and 
improvements 

Prince Edward Island — He du Prince- 
Edouard — 
Kensington — Public Building 

Maritime Provinces Generally — Pro- 
vinces Maritimes en general — 
Dominion Public Buildings — Re- 
pairs and improvements 

Quebec — Quebec — 

Baie St. Paul— Site for Public 
Building 

Chicoutimi Public Building— Addi- 
tion 

Dominion Public Buildings — Impro- 
vements, repairs, etc 

Drummondville Public Building- 
addition 

Father Point Quarantine Station — 
repairs and improvements 

Gaspe — Purchase of building for 
postal purposes, etc 

Grosse Isle Quarantine Station — 
repairs and improvements 

Grosse Isle Quarantine Station — 
Shelter shed 

Kenogami — Public Building 

Limoilou — Public Building 

Maisonneuve — Public Building 

Maniwaki — Public Building 

Mont Laurier — Public Building 

Montreal General Post Office — Re- 
organization 

Montreal, New Examining Ware- 
house — improvements and altera- 
tions 



$ 2,500 00 
5,000 00 

1,000 00 
8,000 00 



1,531 48 
7,500 00 

15,000 00 

4,400 00 

25,000 00 

3,875 00 
1,250 00 
2,000 00 



$ 1,927 35 
2,882 75 

636 71 
5,700 74 



1,531 48 
3,733 92 



18,111 89 

2,272 62 
488 45 
459 40 



/$ 572 65 

/ 2,117 25 

/ 363 2J 

c 2,299 26 



de 3,766 08 

b 15,000 00 

b 4,400 00 

e 6,888 11 

de 1,602 38 

e 761 55 

e 1,540 60 



77,056 48 



37,745 31 



1,311 17 



12,000 00 



12,000 00 



43,000 00 



27,447 43 



/ 15,552 57 



4,000 00 

20,000 00 

102,000 00 

13,000 00 

2,000 00 
20,000 00 

2,012 50 

22,000 00 
27,000 00 
50,000 00 
125,000 00 
12,700 00 
22,500 00 

50,000 00 



4,000 00 

219 42 

72,674 52 



1,814 57 

20,000 00 

1,662 72 



1,149 93 
351 83 



9,561 87 
240 85 



19,780 58 

29,325 48 

13,000 00 

185 43 

349 78 

22,000 00 
25,850 07 
49,648 17 
125,000 00 
3,138 13 
22,259 15 



b 50,000 00 



20,000 00 10,105 22 e 9,894 78 



44 APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVICRS-Con.— ETATS PAR SERVICE-StMte 



PUBLIC WORKS: CHARGEABLE TO INCOME-Con. 



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135 


109 


135 


109 


424 


109 


424 


109 


424 


109 


135 


109 


135 


109 


424 


109 


135 


109 


135 


109 


424 


109 


424, 135 


109 


424 


109 


135 


109 


135 


109 


135 
424 


109 
109 


425 


109 


425 


109 


136 


109 


425 
425 


109 
109 


136 
136 


109 
109 


425 


109 


425 


109 


425 

389, 

136, 425 


109 

\ 109 



Service 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



Grant 
exceeded 

Credits 
depasses 



PUBLIC BUILDINGS-Con. — EDIFICES 

publics — Suite 

Quebec-Cone. — Quebec-Fin 

Montreal — Ordnance Stores, Build- 
ing 

Montreal — Postal Station in St. De- 
nis Division 

Montreal Postal Station "F" — re- 
pairs and alterations 

Montreal — Postal Station in Outre- 
mont Division 

Montreal — Postal Station site, corner 
Prince Arthur and Clark Streets, 
etc 

Montreal — Towards purchase of 
Lavut Building, for Postal Sation 
,4 G" 

Montreal Public Buildings — Instal- 
lation of Motor Generator sets, 
etc 

Quebec — Purchase of Molson's Bank 
Building on St. Peter Street, for 
Postal purposes 

Quebec, Savard Park Hospital — 
Repairs and alterations 

Rimouski, Public Buildings — Add- 
itions and alterations 

Ste. Anne de Beaupre — Site for 
Public Building 

St. Jacques L'Achigan — Public 
Building 

St. Jerome Public Building — Alter- 
ations, etc 

Thetford Mines, Public Buildings — 
Fittings and alterations 

Victoriaville, Public Building — 
Alterations and improvements. . . . 

Waterloo — Public Building 

Westmount — Armoury 



Ontario — 

Brant Hotel, Burlington — To pro- 
vide for payment of outstanding 
accounts incurred by expropria- 
tion proceedings 

Cornwall Public Building — Improve- 
ments to heating 

Dominion Public Buildings — Im- 
provements, repairs, etc 

Durham — Public Building 

Glencoe Public Building — Tower 
clock 

Gravenhurst, Public Building 

Hamilton Armoury — Local impro- 
vement taxes 

Hamilton, Public Building — New 
elevator 

Kenora, Public Building — Addition 
to site 

Keewatin, Site for Public Building 

Kitchener Public Building — Add- 
ition 



$ 24,550 00 

20,000 00 

5,400 00 

50,000 00 

5,000 00 

13,570 00 

25,000 00 

30,000 00 
1,750 00 

11,100 00 
4,000 00 

21,000 00 

13,300 00 

4,200 00 

4,000 00 
19,000 00 
13,000 00 



$ 24,024 81 
12,897 85 
4,015 50 



/$ 525 1€ 
e 7,102 15 
/ 1,384 50 
b 50,000 0( 



5,000 00 

13,684 24 

11,706 02 

30,000 00 
1,803 41 
8,981 21 



/ 114 24 



c 13,293 98 



662 50 

13,050 16 

3 00 

9 13 



12,624 30 



2,118 79 

4,000 00 

20,337 50 

249 84 

4,197 00 

3,990 87 

19,000 00 

375 70 



757,082 50 



260,243 06 



497,007 09 



14,000 00 

3,860 00 

115,000 00 
20,000 00 

1,700 00 
12,000 00 

1,766 34 

2,200 00 

1,500 00 
1,000 00 

22,000 00 



12,667 35 

2,348 43 

84,428 97 



8,847 84 
1,766 34 



1,500 00 
410 00 

21,157 30 



/ 1,332 Qi 

d 1,511 57 

/ 30,571 0< 

b 20,000 00 

b 1,700 0C 

/ 3,152 16 



b 2,200 00 

/ 590 00 

d 842 7( 



COMPTES DES CREDITS 45 

STATEMENTS BY SERVICES-Con— ETATS PAR SERVICE- Suite 



TRAVAUX PUBLICS: IMPUTABLES SUR LE REVENU -Suite 



Vote 
Credit 



Page 
Vol. 

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Service 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



Grant 
exceeded 

Credits 
depasses 



136 

425 
136 

136 

136 

425, 136 

425 
136 

136 

425 



425 
425 

425 

G.G.W. 

136 
425 
425 

136 
425 

425 

425, 136 

136 



137 

426 
426 

426 



137 

426 
426 



426 
G.G.W. 



109 

109 
109 

109 

109 

109 

109 
109 

109 

109 



110 

110 

110 

110 
110 
110 

110 

110 

110 
110 
110 

110 

110 

110 



110 



110 
110 



110 



PUBLIC BUILDINGS-Con. — EDIFICES 
PUBLICS-Sttlte 

Ontario-Cone — Fin. 

Lake Erie, Warehouses for Depart 
ment of Agriculture 

London, Tractor for Postal purposes 

Napanee, Public Building — Im- 
provements and alterations. . . . 

Niagara Falls Armoury — Local 
improvement taxes 

Ottawa Departmental Buildings 
Fittings, etc 

Ottawa Dominion Observatory — 
Clock vault 

Ottawa, Green house 

Ottawa, Towards purchase of build- 
ing for Government workshops 

Ottawa, Towards purchase of Daly 
Building 

Ottawa, Government's share of 
cost of pavement on Carling 
Avenue, between Bronson Ave 
and Preston St 

Ottawa, Parliament Hill sidewalk; 

Ottawa, Public Buildings — Paving 
roadways 

Ottawa, Rideau Hall — Improve- 
ments 

Ottawa, Rideau Hall — Alterations 
repairs and refurnishings 

Port Colborne, Public Building 

Rockland, Public Building 

Sarnia, Purchase of building for 
armoury purposes 

StoufTville, Public Building 

Toronto, Food and Drug Labora- 
tory 

Toronto Postal Station "A" — Elec 
trie tractors 

Toronto Postal Station "A" — Mech 
anical equipment 

Wiarton — Public Building 



$ 25,000 00 
4,500 00 

4,000 00 

1,127 28 

60,000 00 

4,500 00 
27,000 00 

13,850 50 

130,000 00 



2,887 06 
12,000 00 

32,500 00 

10,000 00 

50,000 00 
55,000 00 
25,000 00 

24,000 00 
10,000 00 

8,000 00 

17,000 00 

100,000 00 
31,000 00 



Manitoba — 

Dominion Public Buildings — Impro- 
vements and repairs 

Transcona — Site for Public Building. 

Winnipeg — Fort Osborne Barracks — 
New boilers 

Winnipeg — Fort Osborne Barracks — 
Stable accommodation, gun shed, 
farrier shop and forage barn 

Winnipeg — Fort Osborne Barracks — 
Stables 

Winnipeg — Grain Inspection Building 

Winnipeg — Government's Share of 
cost of High Pressure Fire Protec- 
tion Service including commuta- 
tion of all future claims 

Winnipeg — Minto Street Armoury 
Fittings 

Winnipeg — Fort Osborne Barracks — 
Purchase of Red Cross Hut 



$ 7,576 49 
2,546 70 

111 46 

1,127 28 

51,199 40 

99 50 



c% 17,423 51 
/ 1,953 30 

d 3,888 54 



,800 60 



c 4,400 50 
6 27,000 00 



13,865 00 
130,000 00 



2,287 
4,250 



49,977 
33,360 



/ 

b 12, 

c 28, 

6 10, 

/ 

cd 21, 

6 25, 



23,873 
6,161 



7,701 75 



16,066 
27,992 



c 83, 
d 3, 



599 20 
000 00 

250 00 

000 00 

22 46 
639 02 
000 00 

126 22 

,838 42 

,000 00 

298 25 

933 29 
007 80 



842,391 18 



511,324 46 



331,081 22 



35,000 00 
2,000 00 

21,000 00 



70,000 00 

45,750 00 
10,000 00 



15,250 50 

15,000 00 

7,500 00 



12,092 85 
2,000 00 

19,997 74 



44,685 87 
6,875 40 



15,250 50 



/ 22,907 11 
d 1,002 26 

6 70,000 00 

1,064 13 
3,124 60 



b 15,000 00 



7,566 09 



14 50 



14 50 



/ 66 09 



221,500 50 



108,468 45 



113,098 14 



66 09 



46 APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVICE S-Con.— ETATS PAR SERVICE-Suife 



PUBLIC WORKS: CHABGEABLE TO INCOME-Con. 



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Credits 


Expenditure 
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Grant 
not used 

Credits non 
employes 


Grant 
exceeded 

Credits 
depasses 


138 


110 

110 
110 

110 
110 

110 
110 
110 

110 
110 

110 
110 

110 

110 
110 

110 
110 


PUBLIC BUILDINGS-Con. — EDIFICES 

WBhics-Suite 

Saskatchewan- 
Dominion Public Buildings — Im- 


$ 17,000 00 

4,200 00 

3,500 00 

3,000 00 

6,000 00 

4,500 00 

3,750 00 
12,000 00 
15,000 00 


$ 11,863 61 


df% 5,136 39 

b 4,200 00 

c 2,609 23 

c 1,958 00 

b 6,000 00 

b 4,500 00 

b 3,750 00 
b 12,000 00 
b 15,000 00 




427 


Indian Head — Forest Nursery Sta- 
tion — Improvements and repairs. . 
Moose Jaw — Public Building — Im- 




427 


890 77 
1,042 00 




138 
427 


North Battleford — Public Building 
Repairs and improvements 

Prince Albert Public Building— Al- 
terations 




427 


Saskatoon — ■ Public Building — Im- 






427 


Sutherland Forest Nursery Station— 






427 


Tidsale — Public Building 






427 


Wainwright — Public Building 

Alberta — 
Camrose — Public Building 














68,950 00 


13,796 38 


55,153 62 




428 


15,000 00 
17,000 00 
23,000 00 




b 15,000 00 
c 9,809 38 
/ 385 94 




139 


Dominion Public Buildings— Impro- 


7, 190 62 
22,614 06 




139 


Edmonton— Public Building— Addi- 






British Columbia — Colombie An- 
glaise — 
Bentick Island Lazaretto — New 






55,000 00 


29,804 68 


25,195 32 




429 


14,500 00 
55,000 00 

25,000 00 
81,000 00 

27,100 00 
5,500 00 

10,650 00 
6,500 00 

20,000 00 

50,000 00 
8,901 87 

10,000 00 
3,087 50 

8,000 00 


7,909 09 
30,449 34 

72 50 
23,509 93 

12,428 00 


c 6,590 91 
cd 24,550 66 

b 24,927 50 
c 57,490 07 

c 14,672 00 
b 5,500 00 
cd 2,644 97 
/ 391 30 




140 
140 


Dominion Public Buildings — Im- 
provements, repairs, etc 

Douglas — Site and building for Im- 
migration and Customs-Excise 




429, 140 
429, 140 


Esquimalt — To replace buildings 
and equipment destroyed by fire . 

Esquimalt— General repairs and im- 
provements to R.C.N. Barracks 
and H.M.C. Dockyard 




429 


Kimberley — Public Building 

Revelstoke — Public Building 

Trail — Public Building 




140 
140 


8,005 03 
6,108 70 

20,099 56 

12,554 14 
8,888 50 




140 


Vancouver — Winch Building, amount 
required to meet one year's inter- 
est at 5% on Mortgage of $400, 000. 

Vancouver — Post Office and Winch 
Building — Improvements 

Vancouver — Winch Building — Taxes. 

William Head Quarantine Station — 
Office building for Customs and 
Quarantine purposes 

William Head Quarantine Station — 
Repairs and improvements 

William Head Quarantine Station — 
Replacements after fire (including 
wharf) 


/ 99 56 


429 

429 
429 


c 37,445 86 
/ 13 37 

b 10,000 00 
cd 1,000 00 

d 6,440 28 


140 
G.G.W. 


2,087 50 
1,559 72 












325,239 37 


133,672 01 


191,666 92 


99 56 



COMPTES DES CREDITS 
STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Smte 



47 



TRAVAUX PUBLICS: IMPUTABLES SUE LE REVENU-Suite 



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141 


110 
110 


430 


110 


141 
141 


110 
110 


141 


110 


142 


111 


142 
142 
142 
142 


111 
111 
111 
111 


142 


111 


142 


111 


142 


111 


142 


111 


142 
G.G.W. 


111 
111 


142 


111 


142 


111 


142 


111 


142 
142 
142 


111 
111 
111 


142 
142 


111 
111 


390, 142 
142 


111 
111 



Service 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



Grant 
exceeded 

Credits 
depasses 



PUBLIC BUILDINGS-ConC. — EDIFICES 

puBLics-Fin 

Generally — En general — 

Public Buildings — Generally 

Experimental Farms — Replacement, 
repairs, improvements, etc 

Experimental Farms — New Build- 
ings 

Flags for Dominion Public Buildings 

Military Buildings — Repairs, fit- 
tings, alterations and additions — 

Military Hospitals — Repairs and 
improvements 



RENTS, REPAIRS, FURNITURE, HEATING 
ETC. — LOYER, REPARATIONS, AMEU- 
BLEMENT, CHAUFFAGE, ETC. 

Ottawa Public Buildings and Grounds 
— Edifices publics a Ottawa — 

Dominion Observatory and Geodetic 
Survey Building— Repairs, impro- 
vements, maintenance of grounds, 
etc 

Water 

Elevator attendants 

Lighting, including roads and bridges 

Heating, including salaries of en- 
gineers, firemen and watchmen. . . 

Departments Generally — Char ser- 
vice, including $100 toE. Snowdon 
for firing the noon gun 

Repairs, improvements, additions 
and maintenance 

Rideau Hall — Including grounds — 
Improvements, furniture, main- 
tenance, etc 

Rideau Hall — Allowance for fuel and 
light 

Telephone Service 

Expropriation for enlargement of 
Connaught Place — City taxes 

Dominion Public Buildings — Edifices 
publics de l'Etat — 

Dominion Immigration Buildings, 
Repairs, improvements, additions, 
furniture, etc 

Dominion Quarantine Stations — 
Maintenance 

Fittings, general supplies and fur- 
niture 

Heating 

Lighting 

Power for running elevators, Stamp 
cancelling machines, etc 

Rents 

Salaries of caretakers — engineers, 
firemen, etc 

Supplies for caretakers, etc 

Water 



$ 45,000 00 

93,000 00 

100,000 00 
5,000 00 

50,000 00 

75,000 00 



$ 23,376 12 

89,508 11 

45,267 25 
4,000 00 

8,543 70 

34,535 74 



/$ 21,623 88 

df 3,491 89 

c 54,732 75 
d 1,000 00 

c 41,456 30 

c 40,464 26 



368,000 00 



205,230 92 



162,769 08 



5,000 00 
45,000 00 
99,000 00 
82,000 00 

390,000 00 



385,000 00 
650,000 00 

60,000 00 

19,000 00 
95,000 00 

7,822 00 
,837,822 00 



25,000 00 

5,000 00 

125,000 00 
430,000 00 
217,000 00 

80, 000 00 
,440,000 00 

,038,000 00 
45,000 00 
83,000 00 



4,322 46 
39,829 39 
99,001 68 
81,999 21 

589,915 91 



364,298 58 
623,058 17 

57,670 00 

19,000 00 
95,000 00 

7,788 71 
1,781,884 11 



11,433 84 

1,158 32 

116,715 31 
387,376 90 
216,343 50 

80,163 86 
1,357,828 91 

1,014,902 59 
43,039 23 
73,942 62 



/ 677 54 
/ 5,170 61 



/ 79 
/ 84 09 

df 20,701 42 
d 26,941 83 

c 2,330 00 



/ 33 29 
55,939 57 



df 13,566 16 

f 3,841 68 

df 8,284 69 
/ 42,623 10 
/ 656 50 



df 82,171 09 

ad 23,097 41 
d 1,960 77 
/ 9,057 38 



/ 68 



163 86 



48 



APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Suzte 



PUBLIC WORKS: CHARGEABLE TO INCOME-Con. 



Vote 
Credit 


Page 

Vol. 

I 


Service 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not used 

Credits non 
employes 


Grant 
exceeded 

Credits 
depasses 


142 
380, 142 


111 
111 

111 
111 
111 

111 
111 

111 
111 
111 

111 

111 
111 
111 

111 


RENTS, REPAIRS, FURNITURE, HEATING, 
ETC. -Cone. — LOYER, REPARATIONS, 
AMEUBLEMENT, CHAUFFAGE, ETC-Fiw 

Dominion Public Buiidings-Cowc. — 
Edifices publics de l'etat— Fin 
Yukon Public Buildings, — Rents, 
repairs, fuel, light, water service 

and caretakers' salaries 

Victoria, B.C. — Astrophysical Ob- 
servatory (Little Saanich Mount- 
ain) — Maintenance, repairs and 


% 28,000 00 

3,500 00 
3,519,500 00 


$ 24,370 99 

2,836 53 
3,330,112 60 


/$ 
df 


3,629 01 

663 47 
189,551 26 






HARBOURS AND RIVERS — PORTS ET 
RIVIERES 

Nova Scotia — Nouvelle-Ecosse — 


163 86 




5,357,322 00 


5,111,996 71 


245,490 83 


165 54 


391, 143 


12,014 00 
5,400 0C 
1,000 00 

9,400 00 
2,500 00 
5,600 0C 
1,400 00 
5,000 00 
1,500 00 
1,300 00 

2,000 00 
6, 500 0C 

1,000 00 
12,500 00 

3,000 00 

48,700 00 
1,600 00 

900 00 

8,500 00 
1,300 00 

13,000 00 
1,000 00 

39,800 00 

12,436 00 

71,700 00 

1,600 00 

4,811 00 
2,800 00 

8,500 00 

4,800 00 

10,000 00 

3,400 00 


8,992 80 

2,298 59 

195 00 


d 3,021 20 
df 3,101 41 
c 805 00 

b 9,400 00 
2,500 00 
cd 4,827 53 
cd 1,050 50 
b 5,000 00 
b 1,500 00 
b 1,300 00 

b 2,000 00 
b 6,500 00 

b 1,000 00 
b 12,500 00 

cd 1,703 47 

cd 18,621 00 
b 1,580 00 

b 900 00 

b 8,500 00 
b 1,300 00 
d 3,422 K) 
b 1,000 00 
b 39,800 00 

c 4,589 91 

/ 19,001 15 

c 1,304 60 

bd 4,811 00 
b 2,800 00 

/ 757 24 
b 4,800 00 
b 10,000 00 

b 3,400 00 




431 391 






143 
431 


Barrington Passage — Wharf repairs. 
Barrios Beach — Tracadie — Break- 




431 


Bay field— Breakwater repairs 






391 431 


772 47 
349 50 




143 
431 


Black Points-Breakwater repairs. 
Bluff Head — Breakwater 




431 


Brooklyn — Wharf repairs 






431 


Burke's Head — Wharf repairs 

Centerville (Trout Cove)— Repairs 






G.G.W. 






431 


Chegoggin Point — Breakwater 

Chezzetcook (Murphy's or Myatt's) 






431 






431 


Clarks Harbour — Wharf 






143 


Digby — Repairs and renewals to 


1,296 53 

30,079 00 
20 00 




143 

143 
143 


Dingwall (Aspy Bay)— Break- 
water 

Eagle Head— Break water repairs .... 
Fall's Point (Wood Harbour)— 




431 


Fall's Point (Wood Harbour)— 






143 


Feltzen South — Wharf repairs 

Finlay Point — Breakwater, wharf. . . 

Grand Etang — Repairs to Pier 

Guysborough — Dredging 






143 
431 


9,578 00 




431 






143 


Hall's Harbour — Breakwater ex- 


7,846 09 

52,698 85 

295 40 




143 
143 


Harbours and Rivers generally — 

Repairs and improvements 

Herring Cove — Breakwater re- 




431 


Inverness — Repairs to harbour 




143 








143 


Kelly's Cove — Breakwater re- 


7,742 76 




431 


Ketch Harbour — Wharf 




431 








431 


Kraut Point — Wharf improve- 
ments 





COMPTES DES CREDITS 
STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Smte 



49 



TRAVAUX PUBLICS: IMPUTABLES SUE LE REVENU-Suite 



Page 

Vol. 

I 



Service 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



Grant 
exceeded 

Credits 



111 

111 
111 

111 

111 

112 

112 

112 
112 
112 



112 



112 



112 
112 

112 

112 

112 
112 
112 

112 

112 
112 



112 
112 



HARBOURS AND RIVERS— Con.- 
PORTS ET RIVIERES-»Sm7e 

Nova Scotia-Con. — Nouvelle- 
itcosse-Suite 

L'Archev6que — Dredging... . 

La Have River — Dredging. . 

Larry's River — Breakwater re- 
pairs 

Little Anse — Breakwater Wharf 
repairs 

Little Judique Ponds — Break 
water, Wharf 

Livingstone's Cove — Break- 
water repairs 

Lower East Pubnico — To pur- 
chase and reconstruct wharf. . 

Lower L'Ardoise — Breakwater 
repairs 

Lower Sandy Point — Break 
water 

Lower West Ship Harbour- 
Wharf repairs , 

Lunenburg, — Dredging 

Main a Dieu — Wharf 

Malagash — Wharf repairs .... 

Mosher's Bay — Breakwater re- 
pairs 

Necum Teuch — Wharf repairs. 

New Campbellton — Wharf re 
pairs 

New Harbour — Breakwater — 

Newellton — Wharf repairs 

North West Cove — Tancook— 
Breakwater repairs 

Noel — Wharf repairs 

Osborne — Wharf repairs and re- 
construction 

Parrsboro — Harbour improve- 
ments 

Pentz— Wharf 

Petit de Grat — Dredging 

Port Hood Island — Smith's 
Cove 

Port Williams — Removal of 
rock 

Port Mouton — Dredging 

Port Williams— Wharf 

Port Joli — Wharf repairs 

Port Maitland — Breakwater. . . . 

Portuguese Cove — Breakwater. . 

Pye's Head — Wharf 

Salmon River — Repairs to Chan- 
nel protection 

Sambro — Wharf repairs 

Shag Harbour — Wharf repairs. . 

Sheet Harbour — Dredging 

South Side (Donald's Head — 
Breakwater repairs 

Saulnierville — Breakwater ex- 
tension 

Sydney — Wharf 

The Wharves — Breakwater ex- 
tension and repairs 

Washabuck Centre — Wharf re- 
pairs 



100 00 
000 00 

500 00 

000 00 

,972 00 

, 100 00 

000 00 

400 00 

666 00 

600 00 
000 00 
000 00 
500 00 

050 00 
500 00 

600 00 
900 00 
900 00 

1,200 00 
3,000 00 

2,500 00 



500 00 
400 00 
500 00 



2,304 00 



578 00 
500 00 
500 00 
200 00 
000 00 
090 00 
000 00 

525 00 
900 00 
100 00 
200 00 



3,000 00 



717 50 
000 00 

300 00 

200 00 



38 00 



956 28 
5,511 87 



1,000 00 

2,174 02 

8,165 44 

311 60 

37,990 49 

6,521 00 

327 03 



307 76 



22,570 80 

"3" 25 

1,883 40 

1,615 91 
14,223 90 



265 00 

14,254 95 

1,914 22 


2,520 22 
883 59 
150 00 




1,545 84 
68,000 00 





22,062 00 
35,000 00 

2,500 00 

43 72 

1,460 13 

1,100 00 

6,000 00 

1,225 98 

500 56 

2,288 40 

1,009 51 

479 00 

2,172 97 

2,050 00 
3,500 00 

1,600 00 

7,900 00 

900 00 

892 24 
3,000 00 

2,500 00 

12,929 20 

4,400 00 

37,496 75 

420 60 

962 09 

41,276 10 

7,500 00 

935 00 
6,745 05 

175 78 
5,000 00 

6,004 78 

16 41 

950 00 

12,200 00 

3,000 00 

171 66 
7,000 00 

2,300 00 

1,200 00 



45743-4 



50 



APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Swite 



PUBLIC WORKS: CHARGEABLE TO INCOME-Con. 



Vote 
Credit 


Page 

Vol. 

I 


431 


112 


431 




143 
431 


112 
112 


432 

432 




144 


112 


144 


112 


144 
144 


112 
112 


144 


112 


144 


112 


144 


112 


144 


112 


432 




144 
432 


112 
112 


144 


112 


145 
145 
145 


112 
112 
112 


145 


112 


145 
145 


112 
112 


145 


112 


433 
145 


112 
112 


433 




392-145 


112 


392-145 
145 


112 
112 


146 


112 



Service 



HARBOURS AND RIVERS-C(M. — 
PORTS ET RIVIERES-*Swite 

Nove Scotia-Cone. — Nouvelle- 
Ecosse-Fiw . 
West Port Joli — Breakwater re- 
pairs 

West Pubnico (Ledge Har- 
bour) — Breakwater 

Whitehaven — Repairs to Cribs. 
Yarmouth — Dredging 



Prince Edward Island — He du Pr 
fidouard — 

Blooming Point — Improvements 

Charlottetown — Reconstruction 
of railway wharf 

Graham's Pond— Repairs to 
Breakwater 

Harbours and Rivers generally 
— Repairs and improvements 

Lambert's Pier — Repairs 

Little Sands — Breakwater re- 
pairs 

Miminigash Harbour — Break 
water reconstruction 

Naufrage Harbour — Repairs to 
Breakwaters and bridge. . . 

New London — Harbour Impro- 
vements 

New London West — Break- 
water repairs 

Rustico Harbour — Breakwater 
repairs 

Southport — Wharf repairs 

Summerside — Wharf repairs and 
improvements 

West Point — Wharf repairs.. . 



New Brunswick — Nouveau- 
Brunswick — 

Barker's — Wharf repairs 

Bay du Vin — Wharf repairs 

Burn's (Belle Isle Bay)— Wharf 

improvements 

Burton Court House — Wharf 



Grant 
Credits 



repairs » 

Cape Bald — Breakwater repairs 

Caraquet (Young Wharf)— 
Wharf protection and repairs. 

Caraquet — Repairs to ice pro- 
tection blocks 

Dalhousie — Breakwater repairs. 

Escuminac — Harbour improve- 
ments 

Grand Anse — Breakwater ex- 
tension 

Grand Harbour (Ingall's Head) 
Breakwater 

Green Point — Pier 

Harbours and Rivers generally 
— Repairs and improvements. 

Harvey Bank — Wharf repairs. . . 



3,800 00 

7,700 00 

1,000 00 

37,000 00 



796,463 50 



4,000 00 

75,000 00 

2,500 00 

10,000 00 
1,400 00 

5,769 00 

9,500 00 

1,000 00 

30,000 00 

2,700 00 

12,000 00 
1,500 00 

21,000 00 
6,800 00 



183,169 00 



2,800 00 
4,000 00 

1,250 00 

2,500 00 
8,400 00 

21,000 00 

1,500 00 
1,500 00 

50,000 00 

16,000 00 

26,300 00 
21,200 00 

45,000 00 
1,100 00 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



1,262 70 



738 86 
73 90 



317,375 02 



129 70 

3,253 22 
51 61 

3,666 41 

3,541 68 

215 15 

23,100 00 

144 23 



96 04 

1,662 94 

136 78 



c% 2,537 30 

b 7,700 00 
d 261 14 
b 36,926 10 



479,088 48 



35,997 76 



1,185 79 
596 17 

274 23 

1,619 56 
4,023 92 

196 25 

439 26 
1,498 44 

45,112 04 



11,377 97 
15,456 07 

23,900 45 
994 87 



4,000 00 

75,000 00 

2,370 30 

6,746 7 I 
1,348 39 

2,102 59 

5,958 32 

784 85 

6,900 00 

2,555 77 

12,000 00 
1,403 96 



Grant 
exceeded 

Credits 



c 19,337 06 
cd 6,663 22 



147,171 24 



1,614 21 
3,403 83 

975 77 

880 44 
4,376 07 

20,803 75 

1,060 74 
1 56 

4,887 96 

16,000 00 

14,922 03 
5,743 93 

21,099 55 
105 13 



COMPTES DES CREDITS 



51 



STATEMENTS BY SERVICES-Con.-ETATS PAR SERVICE-Sm'te 



TRAVAUX PUBLICS: IMPUTABLES SUR LE REVENU-Suite 



Vol. 

I 



112 
112 



112 

112 

112 
112 



112 



113 

113 



113 



113 
113 
113 



434 
434 
45743-41 



113 
113 
113 

113 



113 
113 
113 

113 

113 
113 
113 

113 



Service 



HARBOURS AND RTVERS-Con. — 
PORTS ET -RIVIEBES-Suite 

New Brunswick- Cone. — Nouveau- 
Brunswick-Fm 

Lower Caraquet — Wharf re- 
pairs 

Mill's Point — Wharf enlarge- 
ment and repairs 

Neguac — Wharf repairs 

North Head — Breakwater re- 
pairs 

Oak Point — Wharf repairs 

Palmer's — Wharf repairs.. 

Petit Rocher — Wharf repairs. . . 

Port Elgin— Wharf 

Richardson — Reconstruction of 
wharf and floating slip 

Richibucto Beach — Repairs to 
Breakwater 

Richibucto Cape — Repairs to 
Breakwater a nd pier 

Shediac — Wharf repairs 

Shippigan — Wharf repairs 

Shippigan — Warehouse on wharf 

Shippigan Gully — Repairs to 
breakwater and breastworks. 

St. John River — Dredging 

Stonehaven — Breaks ater re- 
pairs 

Tracadie — Wharf repairs 

White Head — Wharf repairs 

White Cove — Wharf repairs 



Quebec — Quebec — 

Angliers — Wharf 

Anse a la Barbe — Harbour im- 
provements 

Anse a, Beaufils — Reconstruc- 
tion of and repairs to jetties. . 

Anse aux Gascons — Wharf im- 
provements 

Anse aux Gascons— Wharf repairs 

Baie St. Paul — Enlarging strand- 
ing berth 

Batiscan — Protection to channel 

Batiscan River — Dredging 

Beau port — Dredging 

Beloeil Village — Reconstruction 
of wharf 

Bersimis — Construction of ap- 
proach to wharf 

Bic — To complete wharf recon- 
struction 

Bradore Bay — Wharf 

Bona venture — Wharf repairs .... 

Cacouna — Wharf extension 

Cap a l'Aigle — Wharf repairs. . . 

Cape Cove — Wharf repairs 

Cap de la Madeleine — Wharf 
extension and improvements.. 

Cap Rouge — Wharf 

Cap St. Ignace — Wharf repairs. . 



Grant 
Credits 



9,000 00 

29,000 00 
1,700 00 

2,000 00 
1 , 700 00 
4,225 00 
3,100 00 
7,750 00 

7,200 00 

1,500 00 

3,000 00 

19,600 00 

6,900 00 

3,400 00 

8,000 00 
24,000 00 

3,300 00 

15,000 00 

2,700 00 

2,000 00 



357,625 00 



7,200 00 
1,500 00 
3,200 00 



4,000 00 
2,000 00 

1,500 00 

2,350 00 

15,600 00 

5,800 00 

4,600 00 

4,000 00 

4,800 00 
25,000 00 

3,000 00 

2,000 00 
13,900 00 

3,400 00 

65,600 00 

30,000 00 

2,700 00 



Expenditure 
Depenses 



3,049 93 
14,204 27 



267 76 



155 03 
3,767 73 

47,! 



198 00 

11,712 03 

3,274 50 



390 21 



393 17 
1,015 
1,911 2 



147,061 95 



99 56 

935 57 

3,361 71 



1,270 00 e 



250 89 cd 

2,965 57 

2,323 80 c 

b 

1,585 77 c 
b 
273 61 c 
3,183 27 c 

16,325 51 cd 
b 
2,690 11/ 



Grant 

not used 

Credits non 
employes 



c $ 5,950 07 

d 14,795 73 
b 1,700 00 



2,000 00 
1,432 24 
4,225 00 
2,944 97 
3,982 27 



b 7,152 01 



1,500 00 

2,802 00 
7,887 9 
3,625 50 
3,400 00 



c 7,609 79 

b 24,000 00 

b 3,300 0C 

e 14,606 83 

c 1,684 97 

/ 88 73 



210,563 05 



b 7,200 00 
1,400 44 
2,264 43 



638 29 
2,000 00 

230 00 

2,350 00 

15,600 00 

5,800 00 

4,349 11 

1,034 43 

2,476 20 

25,000 00 

1,414 23 

2,000 00 

13,626 39 

216 73 

49,274 49 

30,000 00 

9 89 



Grant 
exceeded 

Credits 
depasses 



APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVICES-Con.— ETA1 S PAR SERVICE-Suto 



PUBLIC WORKS: CHARGEABLE TO INCOME-Con. 



Vote 


Page 


— 


Vol. 


Credit 


I 


146 


( 
113 


434 




146 




146 


113 


146 


113 


146 


113 


434 




434 


113 


434 


113 


146 


113 


434 




434 




434, 146 


113 


G.G.W. 


113 


146 


113 


434 




434 


113 


434 




393 


113 


146 


113 


146 


113 


G.G.W. 


113 


434 




434 




434 


113 


434 


113 


146 


113 


434 




434 


113 


434 




434 




434 


113 


393, 434 


113 


434 




434 




146 




146 


113 


393, 146, 


Ins 


434 


146 


113 


434 


113 


434 


113 


434 


113 


434 





Service 



HARBOURS AND RIVERS — Con. — 

ports et rivieres — Suite 

Quebec-Con. — Quebec — Suite 

Caughnawaga — Wharf reconstruction 

Charlemagne — Dredging 

Champlain — Wharf repairs 

Chandler — Wharf reconstruction and 
extension 

Chicoutimi — Wharf repairs 

Chicoutimi Basin — Wharf repairs. . . 

Chicoutimi Basin — Dredging 

Chicoutimi Basin — New Slip 

Clarke City — Wharf repairs 

Dalbeau — Wharf repairs 

Etang du Nord — Breakwater wharf. 

Fame Point — Picmoval of boulders. 

Father Point — Wharf repairs and 
improvements 

Fox River — Wharf repairs 

Garthby — Wharf repairs 

Grande Anse (Gaspe Co.) — Wharf. . 

Grande Riviere — Wharf reconstruc- 
tion 

Grandes Bergeronnes — Removal of 
boulders 

Grindstone (M.I.) — Wharf repairs . . . 

Grosse Isle — Wharf repairs 

Harbours and Rivers Generally — 
Repairs and improvements 

House Harbour — Wharf repairs 

He aux Coudres — Wharf 

He aux Grues — Wharf replacement. . 

He Verte — Wharf repairs and impro- 
vements 

Kamouraska — Wharf repairs and 
shed 

L'Anse a Valleau — Training jetty. . . 

Lachine — Wharf repairs 

Lachine — In full and final settlement 
of the claim of Messrs. Leger and 
Charlton, Limited, in connection 
with their contract for the re- 
construction of upstream section 
of wharf 

Lac Megantic — Wharf repairs 

Lac Megantic — Shore protection . 

Lake St. Louis — Dredging 

Les Eboulements — Wharf repairs 

Les Escoumains — Dredging 

Lower Miguasha — Wharf 

Magog — Wharf repairs 

Malbaie — Wharf repairs 



Maria — Wharf reconstruction 

Matane — To complete Harbour Im 
provements, Hammermill Paper 
Co., Erie, Penn., contributing 
$100,000 

Matane — In full and final settlement 
of the claim of H. Dussault and 
Co., in connection with their Con 
tract for dredging in 1923-24 

Mechins — Wharf reconstruction and 
improvements 

Mille Vaches — Wharf enlargement 

Montmagny — Wharf extension 



Grant 
Credits 



1,500 00 

15,000 00 

1,700 00 

90,000 00 
3,000 00 
4,200 00 

21,000 00 
1,450 00 
6,000 00 
1,350 00 

20,000 00 
1,800 00 

21,200 00 
5,000 00 
1,300 00 

15,000 00 

10 000 00 

1,500 00 
5,470 00 
9,900 00 

75, 000 00 

1,500 00 

15,000 00 

20,000 00 

1,950 00 

1,500 00 
1,000 00 
2,200 00 



3,770 75 
1,000 00 
4,000 00 
30,000 00 
2,400 00 
6,900 00 
2,000 00 
1,250 00 
8,000 00 

17,000 00 



55,000 00 



19,025 60 

15,000 00 

4,000 00 

10, 100 00 



Expenditure 
Depenses 



$ 1,503 45 



70,383 82 

982 51 

3,500 63 



889 28 

2,438 75 

43 



11,297 04 

3,606 19 

753 75 



4,393 86 



946 65 

87 33 



57,340 56 
1,100 40 



599 00 



726 75 
63 50 



3,770 75 



334 50 
1,112 45 



3,362 60 
12,371 00 



8,024 83 



19,025 60 

696 52 
2,220 87 



Grant 
not used 

Credits non 
employes 



b $15,000 00 
b 1,700 00 



19,616 18 

2,017 49 

699 37 

21,000 00 

560 72 

3,561 25 

1,306 12 

20,000 00 

1,800 00 



d 9,902 96 

/ 1,393 81 

c 546 25 

b 15,000 00 

cd 5,606 14 



1,500 00 
4,523 35 
9,812 67 



df 17,659 44 

c 399 60 

b 15,000 00 

b 20,000 00 

c 1,351 00 

c 773 25 

c 936 50 

b 2,200 00 



1,000 00 
4,000 00 
29,665 50 
1,287 55 
6,900 00 
2,000 00 
1,250 00 
4,637 40 



df 4,629 00 



g 46,975 17 



c 14,303 48 
c 1,779 13 
b 10, 100 00 



Grant 
exceeded 

Cr6dits 



/ $ 3 45 



COMPTES DES CREDITS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Smte 



53 



TRAVAUX PUBLICS: 1MPUTABLES SUB LE REVENU-Suite 



Vote 


Page 


— 


Vol. 


Credit 


I 


434 


113 


434 




146 




146 


113 


434 




146 


113 


146 


113 


434 




146 


113 


434 


113 


434 




146 


113 


434 




434 




434 




146 


113 


434 




G.G.W. 


114 


146 


114 


146 


114 


434 




434 




434 


114 


146 


114 


146 


114 


434 


114 


434 


114 


434 




434 




434 


114 


434 


114 


4,34 




146 


114 


434 




146 


114 


434 


114 


393, 434 


114 


434 


114 


146 


114 


146 


114 


434 




434 


114 


434 




G.G.W. 


114 


434 





Service 



HARBOURS AND RIVERS-Con. — 

ports et rivieres — Suite 

Quebec — Con. — Quebec — Suite 

Montmagny — Wharf repairs 

Newport — Wharf replacement 

Newport — Wharf repairs , 

Nicolet — Repairs to jetty 

Nicolet — Dredging , 

Norton Creek — Dredging 

Notre Dame de Pierreville — Wharf 
Notre Dame de Pierreville — Dred 

ging 

Nouville River — Breakwater 

Papineauville — Wharf improvements 

Paspebiac — Wharf extension 

Paspebiac — Wharf repairs 

Peribonka — Wharf reconstruction . . . 

Petit Cap — Breakwater 

Petite Capucins — Pier and removal 

of boulders 

Petite Riviere Romaine — To recoup 

the Paint River Oxide Co., for 

repairing public wharf 

Petite Vallee — Wharf extension 

Pointe aux Esquimaux — Wharf re 

pairs 

Pointe au Pic (Murray Bay) — Wharf 

repairs 

Pointe Basse — Wharf improvement 
Port Daniel East — Wharf repairs. 

Rimouski — Dredging 

Rimouski — Enlarging freight shed . 

Rimouski — Wharf repairs 

Riviere du Loup (en haut) — Dredg- 
ing 

Riviere au Tonnerre (Duck Creek)— 

Harbour improvements 

Riviere du Loup (en bas) — Wharf 

repairs 

Riviere Ouelle — Wharf 

Riviere Verte — Wharf replacement 

Roberval — Shelter on Wharf 

Ruisseau a la Loutre — Wharf repairs 

and extension 

Ruisseau Leblanc — Breakwater 

Ruisseau Leblanc — Wharf repairs. . 
Ste. Anne de Chicoutimi — New 

Slip 

Ste. Anne de Chicoutimi — Wharf 

repairs 

Ste. Anne de la Pocatiere — Wharf 

repairs 

Ste. Anne des Monts — Wharf repairs 
Ste. Anne de Sorel — Breakwatei 

extension and rebuilding ice- 

St. Antoine de Tilly— Wharf re- 
construction 

St. Charles — Wharf repairs 

St. Charles de Caplan — Wharf re- 
pairs 

St. Dominique du Lac — Wharf ex- 
tension and improvements 

St. Felicien — Wharf repairs 

St. Francis River — Dredging 

St. Fulgence — Dredging 



Grant 
Credits 



1,000 00 
18,350 00 

2,600 00 
17,400 00 
50,000 00 

5,000 00 
13,500 00 

12,000 00 
4,250 00 
4,000 00 
5,000 00 
5,500 00 
2,700 00 

10,000 00 

3,750 00 



7,525 08 
8,000 00 

5,980 00 

9,010 00 
2,500 00 
1,000 00 
30,000 00 
1,500 00 
6,675 00 

65,500 00 

5,000 00 

6,600 00 
4,600 00 
4,500 00 
1,200 00 

5,500 00 

6,000 00 

800 00 

1,450 00 

4,000 00 

1,000 00 
2,150 00 



8,800 00 

3,000 00 
2,100 00 

2,000 00 

3,400 00 

1,500 00 

4,000 00 

11,550 00 



Expenditure 
Depenses 



838 70 





13,232 00 


945 84 
226 47 


1,355 41 
215 84 


2,243 22 






7,525 08 



4,386 12 

6,249 70 
1,412 80 



538 20 
5,498 84 

65,435 47 

2,922 80 

494 41 



1,041 95 
999 84 
450 31 



3,816 50 

472 61 
1,103 09 



8,727 99 

1,300 84 
2,176 45 



1,408 70 
4,015 40 



Grant 
not used 

Credits non 
employes 



$ 161 30 

18,350 00 

2,600 00 

4, 167 50 

50,000 00 

4,054 16 

13,273 53 

12,000 00 
2,894 59 
3,784 16 
5,000 00 
3,256 78 
2,700 00 

10,000 00 



b 3,750 00 

b 8,000 00 
1,593 88 



2,760 30 
1,087 20 
1,000 00 
30,000 00 
961 80 
1,176 16 

64 53 

2,077 20 

6,105 59 

4,600 00 

4,500 00 

158 05 

4,500 16 

6,000 00 

349 69 

1,4)50 00 

183 50 

527 39 

1,046 91 



/ 72 01 
d 1,699 16 



2,000 00 



c 1,991 30 
b 1,500 00 



b 11,550 00 



Grant 
exceeded 

Credits 
depasses 



'6 45. 



15 40 



54 



APPROPRIATION ACCOUNTS 

STATEMENTS BY SER\TCFS-Con.— ETATS PAR SERVICE-Suite 



PUBLIC WORKS: CHARGEABLE TO INCOME-Con. 



Vote 
Credit 


Page 

Vol. 

I 


146 


114 


4-34 
434 




146 
146 




146 


114 


434 


114 


434 

4,34 
434 
434 


114 
114 

114 


4.84 


114 


434, 146 


114 


434 




434 
434 
434 


114 
114 
114 


434 


114 


434 


114 


434 




434 

434, 146 

434 

14/5 


114 
114 
114 
114 


146 


114 


146 

434, 393 

146 


114 
114 


146 
434 
434 
434 


114 
114 


G.G.W. 

147 
435 
147 
147 


114 
114 

114 
114 


435 

435, 147 

147 


114 
114 
114 



Service 



HARBOURS AND RIVERS-Con. — 

ports et rivieres — Suite 

Quebec — Cone. — Quebec — Fin 

St. Gedeon (Lac St. Jean) — Wharf 
reconstruction 

St. Godfroy — Wharf extension 

St. Gregoire de Montmorency 
Reconstruction of revetment wall 

St. Hilaire — Wharf reconstruction 

St. Ignace de Loyola — Repairs t< 
Wharf and approach 

St. Johns — Reconstruction of guide 
piers 

St. Lambert — Reconstruction and 
repairs to dyke 

St. Louis River — Dredging 

Ste. Luce — Wharf repairs 

St. Marc — Repairs to wharves 

St. Michel de Bellechasse — Dredg- 
ing 

St. Omer — Reconstruction and ex- 
tension to shore protection 

Ste. Petronille (I. O.)— Wharf re- 
pairs and improvements 

St. Pierre les Becquets — Dredging — 
shed and repairs to wharf approach 

St. Placide — To purchase wharf 

St. Roch de Mekinac— Wharf 

St. Roch des Aulnaies — Wharf re- 
pairs and improvements 

St. Simeon (Riviere Noire) — Break- 
water extension 

St. Simeon de Bonaventure — Break- 
water — Wharf extension 

St. Simeon de Bonaventure — To 
complete protection work 

Sabrevois — Wharf repairs 

Sorel — Harbour improvements 

Squatteck — Wharf repairs 

Tadoussac (Anse Tadoussac) — 
Wharf repairs and improvements. 

Tadoussac (Anse a l'Eau) — Wharf 
repairs 

Thurso — Wharf repairs 

Trois Rivieres — Dredging 

Trois Rivieres — Repairs to Coal 
dock 

Valley field — Dredging 

Vaudreuil — Dredging 

Vercheres — Wharf improvements. . . . 

Ville Marie — Wharf repairs 



Ontario — 

Belle River — Harbour works 

Blind River — Dredging 

Bracebridge — Breakwater repairs. . . 
Burlington — Breakwater extension . . 
Burlington — Channel Piers — Repairs 

and reconstruction 

Burlington channel — Dredging 

Byng Inlet — Dredging 

Chatham — Repairs to revetment 

wall 



Grant 
Credits 



13,500 00 
7,000 00 

10,700 00 
2,700 00 

2,800 00 

1,900 00 

18,000 00 

46,200 00 

2,100 00 

1,700 00 

15,700 00 

1,100 00 

19,300 00 

6,600 00 
5,000 00 
3,150 00 

3,375 00 

2,700 00 

1,800 00 

1,000 00 

4,500 00 

49,100 00 

2,000 00 

12,800 00 

6,000 0C 

1,000 00 

42,500 00 

4,950 00 

50,000 00 

17,000 00 

1,800 00 

7,400 00 



1,473,381 43 



1,600 00 
27,700 00 

1,500 00 
12,650 00 

36,000 00 

8,600 00 

21,175 00 

3,200 00 



Expenditure 
Depenses 



,287 35 



1,392 40 

169 80 

40 50 

957 35 

1 , 146 75 



1,091 01 
16,407 93 



5,000 00 
1,386 45 

1,195 00 

287 42 
518 83 



, 2,027 48 

14,561 17 

996 00 

12,319 21 

3,503 31 

983 53 

40,735 71 

1,199 63 
18,665 61 



1,160 11 



512,909 47 



1,583 34 
17,654 71 



6,658 14 

256 79 

6,385 78 

21,170 24 

3,203 38 



Grant 
not used 

Credits non 
employe 



12,212 65 
7,000 00 

10,700 00 
2,700 00 

2,800 00 

507 60 

17,830 20 

46,159 50 

1,142 65 

553 25 

15,700 00 



2,892 07 
6,600 00 

1.763 55 

2,180 00 

2,412 58 

1,281 17 

1,000 00 

2,472 52 

34,538 83 

1,004 00 

480 79 

2,496 69 
16 47 

1.764 29 

3,750 37 

31,334 39 

17,000 00 

639 89 

7,400 00 



960,567 26 



16 66 
d 10,045 29 
b 1,500 00 
/ 5,991 86 

bd 35,743 21 
2,214 22 
/ 4 76 



Grant 
exceeded 

Credits 
depasses 



COMPTES DES CREDITS 55 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Suite 



TRAVAUX PUBLICS: IMPUTABLES SUR LE REVENU-Suite 



Vote 

Credit 


Page 

Vol. 

I 


Service 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not used 

Credits non 
employes 


Grant 
exceeded 

Credits 
depasses 


147 


114 

114 

114 
114 
115 

115 

115 
115 

115 
115 
115 

115 
115 
115 
115 

115 

115 

115 

115 

115 
115 
115 
115 

115 

115 

115 

115 

115 

115 

\ 115 

115 

115 

115 

115 
115 


HARBOURS AND RIVERS-Con. — 
PORTS ET RIVIERES->Smte 

Ontario-Con. — Suite. 

Chute a Blondeau — Wharf recons- 


$ 1,500 00 

1,185 00 
36,500 00 
26,500 00 

2,000 00 

150,000 00 
2,500 00 

50,000 00 
2,600 00 
7,200 00 

4,200 00 

9,000 00 

13,000 00 

4,000 00 

3,000 00 

1,100 00 

13,000 00 

668 00 
2,200 00 

10,000 00 

85,000 00 

62,900 00 

2,000 00 

5,000 00 

1,300 00 

2,600 00 

30,000 00 

36,400 00 

16,525 00 

1,000 00 

30, 000 00 

55,000 00 

45,800 00 
2,500 00 

15,000 00 

4,000 00 

2,500 00 

14,500 00 

18,000 00 

152,500 00 

8,545 00 

32,000 00 

5,000 00 

3,440 00 

5,650 00 

50,000 00 


$ 1,375 25 

1,090 35 

9,040 34 

23,561 22 

1,963 87 

123,915 09 
1,282 66 

25,175 47 
1,994 47 
5,679 75 

26 50 

57 80 

9,548 99 

1,323 48 

510 76 
717 73 


d% 124 75 

/ 94 65 
cd 27,459 66 
c 2,938 78 
/ 36 13 

c 26,084 91 
c 1,217 34 

/ 24,824 53 
c 605 53 
cd 1,520 25 

c 4,173 50 
c 8,942 20 
cd 3,451 01 
c 2,676 52 

c 2,489 24 

382 27 

13,000 00 

b 668 00 
b 2,200 00 

b 9,963 45 
cd 11,661 58 
d 19,966 96 
b 2,000 00 
6 5,000 00 
/ 10 87 
/ 12 16 
cd 12,617 64 
/ 4 53 

d 3,878 53 
/ 370 96 
6 30,000 00 

6 55,000 00 

cd 20,556 66 
/ 48 53 

b 15,000 00 

6 4,000 00 




147 


Cobourg — Reconstruction of Pier — 




435 
435 


Cobourg — Harbour improvements. . 




435 






147 


Goderich — Harbour repairs and im- 




435 
147 

147 
147 


Grand Bend — Repairs to pier 

Harbours and Rivers Generally — 

Repairs and improvements 

Holland River — Wharf repairs 




435 


Kagawong — Wharf repairs and ex- 




435 






147 
435 
147 


Kincardine — Repairs to piers 

Kingsville — Repairs to piers 

Kingston, R.M.C. — Repairs to 




435 
435 


Leamington — Repairs to pier 

Lion's Head — Dredging 




435 


L'Orignal — Contribution towards 
completion of shore protection .... 






435 






147 


Meaford — Towards reconstruction of 


36 55 

73,338 42 
42,933 04 




435, 147 
394, 147 


Midland — Wharf and dredging 




435 


Morinus — Wharf replacement 

Muskoka Narrows — Guide pier 

New Liskeard — Wharf repairs 

Oakville — Repairs to pier 




435 






435 
147 


1,289 13 

2,587 84 

17,382 36 

36,395 47 

12,646 47 
629 04 




147 
435, 147 


Oshawa — Harbour improvements. . . 




435, 147 


Pembroke — Wharf replacement and 
dredging 




435 


Pike Creek — Wharf repairs 




435 


Point Edward — Dredging 




435 


Port Bur well — Harbour improve- 
ments 






147 


Port Burwell — Reconstruction of and 
repairs to piers 


25,243 34 
2,451 47 




147 






147 


Port Colborne — Repairs to Break- 
water 




435 


Port Elgin — Repairs to harbour 
works 






147 


Port Findlay — Wharf repairs 

Port Hope — Dredging 


2,512 64 


/ $ 12 64 


435 


b 14,500 00 
c 3,296 20 

cd 34,787 77 
cd 3,902 46 
b 32,000 00 
d 1,550 13 

f 13 15 

c 2,324 32 

c 49,999 25 




147 

435, 147, 

394 


Port Maitland — Repairs to pier 

Port Stanley — Harbour improve- 
ments and repairs 


14,703 80 

117,712 23 
4,642 54 




G.G.W. 
147 


Prescott— Dredging 

Rondeau — Dredging 




135, 147 


Rondeau — Repairs to pier 


3,449 87 
3,426 85 
3,325 68 

o 75I 




147 


Saugeen River — Repairs to harbour 
works 




147 


Sault Ste. Marie — Repairs to wharf 
and freight shed 




435 


Sault Ste. Marie — Harbour improve- 
ments 





56 



APPROPRIATION ACCOUNTS 

STATEMENTS BY SE R VICE S-Con.—ET ATS PAR SERVICE-Sttite 



PUBLIC WORKS: CHARGEABLE TO INCOME-Con.— 



Vote 


Page 






Vol. 


Credit 


I 




435 


115 




147 


115 




147 


115 




147 


115 




147 


115 




435 


115 




435 


115 




435 


115 




147 


115 


436, 


148 


115 




148 


115 




148 


115 




148 






436 






346 


115 


148, 


436 

437 
437 


115 




149 


115 




437 






149 


115 


G.G.W. 






438 






150 






150 


116 




438 


116 




150 


116 




150 






150 


116 




150 


116 




438 


116 




438 






150 


116 




150 


116 


438, 


150 


116 


438, 


150 


116 



Service 



Grant 
Credits 



HARBOURS AND RIVERS-Con. — 
PORTS KT RIVIERES-Sttife 

Ontario-Cone. — Fin 

Sioux Lookout — Wharf 

Southampton — Repairs to Break 
water 

Thames River— Repairs to Light- 
house wharf 

Thessalon — To complete Break 
water extension 

Thornbury— Repairs to revetment 
wall 

Toronto — Dredging 

Wabigoon — Wharf 

Waupoos— Dredging 

Windsor— Wharf repairs 



Manitoba — 

DauphinBeach — Wharf 

Gimli — Repairs to pier 

Harbours and Rivers Generally — 

Repairs and improvements 

Hecla — Repairs to pier 

Roseau River — Improvements 

Steep Rock— Wharf 

Victoria Beach — Breakwater exten 

sion 



Saskatchewan and Alberta — 
Fort Chipewyan — Wharf extension 

Fort McMurray — Wharf 

Fort Resolution— Wharf 

Fort Smith— Wharf 

Harbours and Rivers Generally 
Repairs and improvements 



British Columbia— Colombie Anglaise 

Alert Bay — Repairs to float 

Anderson Bay — Float 

Beaver Point — Wharf repairs 

Blubber Bay— Wharf 

Buckley Bay — Landing 

Columbia River — below Burton — 

Bank protection 

Columbia River at Revelstoke — 

Bank protection 

Comox — Wharf repairs 

Courtenay River — Dredging 

Cowans Cove — Wharf repairs and 

improvements 

East Arrow Park — Wharf repairs . . . 

Edgewood — Wharf repairs 

Esquimalt— Old Dry Dock— To 

provide for payment of repairs 

performed by Messrs. P. Lyall 

and Sons Construction Co., Ltd. 

with interest thereon at 5% 

False Creek — Dredging 

Fraser River — Improvements 



4,000 00 

6,400 00 

1,375 00 

14,000 00 

1,400 00 
34,000 00 
1,200 00 
6,855 00 
2,000 00 



,210,968 00 



2,895 00 
3,300 00 

10,000 00 
2,000 00 

50,000 00 
2,700 00 

4,637 50 



75,532 50 



7,000 00 
21,000 00 

5,000 00 
10,400 00 

10,000 00 



53,400 00 



1,707 31 
2,600 00 
3,125 00 
3,575 00 
1,000 00 

4,120 00 

7,000 00 

1,100 00 

25,500 00 

1,500 00 
1,800 00 
4,200 00 



5,262 84 

70,000 00 

150,000 00 



Expenditure 
Depenses 



527 49 
541 60 

068 78 

812 79 

324 45 
412 96 
781 67 
860 99 
659 15 



680,873 48 



2,605 56 
2,527 98 

7,314 60 



180 38 



4,321 30 



16,949 82 



1,154 71 



3,480 21 



4,634 92 



3,270 10 
635 00 

4,100 55 



1,144 50 
868 65 

1,671 00 

1,483 78 



5,462 84 
55,355 87 
34,665 84 



Grant 
not used 

Credits non 
employes 



/ $ 472 51 



3,858 40 

306 22 

9,187 21 

75 55 

3,587 04 

418 33 

994 01 

340 85 



530,110 54 



/ 289 44 
c 772 02 

/ 2,685 4C 
b 2,000 00 
b 50,000 00 
2,519 62 

316 20 



58,582 68 



7,000 00 
21,000 00 
c 3,845 29 
b 10,400 00 



df 6,519 79 



48,765 08 



1,707 31 

2,600 00 

3,125 00 

304 90 

365 00 

19 45 

7,000 00 



e 24,631 35 



b 1,800 00 
2,716 22 



d 14,644 13 
cdll5,334 16 



/ $ 44 50 
/ 171 00 

/ 200 00 



COMPTES DES CREDITS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Suite 



57 



TRAVAUX PUBLICS: EHPUTABLES SUR LE REVENU-Suite 



Vote 
Credit 


Page 

Vol. 

I 


Service 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not used 

Credits non 
employes 


Grant 
exceeded 

Credits 
depasses 


150 


116 
116 

116 

116 

116 

116 

116 
116 
116 
116 

116 
116 

116 
116 
116 

116 
116 
116 
116 

116 
116 


HARBOURS AND RIVERS-ConC.— 
PORTS ET RIVIERES-Fin. 

British Columbia — Cone. — Colombie- 
Anglaise-Fin 
Fraser River — Lower Operation to 


S 30,000 00 

3,000 00 
2,675 00 

2,300 00 

65,000 00 
4,800 00 
3,800 00 
9,000 00 

2,000 00 
5,500 00 
1,000 00 
8,200 00 
9,800 00 

1,200 00 
2,500 00 
3,000 00 
3,000 00 
10,000 00 
15,000 00 
1,150 00 

9,500 00 

2,000 00 
1,300 00 
2,700 00 
1,840 00 

2,400 00 
1,600 00 
1,800 00 

11,100 00 
43,000 00 
5,500 00 
3,400 00 
2,700 00 
2,900 00 
3,200 00 

8,000 00 
59,200 00 

1,500 00 
1,200 00 


$ 23,252 77 

3,000 00 
2,670 45 


cd 

f 
b 

f 
b 
I 
b 

c 
c 

f 

df 
d 

b 
e 
c 

b 
b 
b 
b 

b 

e 

b 
b 
d 

b 
b 
b 

b 
b 
c 
c 
f 

b 

c 

b 

b 
b 


$6,747 23 

455 

2,300 00 

19,208 83 

4,800 00 

8 53 

9,000 00 

299 55 
3,720 17 

350 47 
2,634 54 
3,009 04 

1,200 00 
1,074 50 
2,523 70 
3,000 00 
10,000 00 
15,000 00 
1,150 00 

9,500 00 

1,088 92 

1,300 00 

2,700 00 

251 29 

2,400 00 
1,600 00 
1,753 80 

11,100 00 

43,000 00 

4,965 06 

666 48 

713 30 




438 


Fraser River — Protection work at 
Rosedale — The Provincial Gov- 
ernment to contribute a like 
amount 




150 
438 


Fulford Harbour — Wharf repairs. . . . 
Half Moon Bay — Wharf improve- 
ments and repairs 




150 
150 


Harbours and Rivers Generally — 

Repairs and improvements 

Hartley Bay — Wharf replacement. . 


45,791 17 




150 


3,791 47 




438 


Horse Shoe Bay — Wharf 




150 


Nanaimo — Improvements to Wharf 
and float 


1,700 45 
1,779 83 
649 53 
5,565 46 
6,790 96 




150 

438 
438 
438 
438 


Nootka Island — Wharf repairs 

Osland Park — Removal of boulders. 
Peachland — Reconstruction of wharf 
' Penticton — Reconstruction of Wharf 
Phipps Point — Hornby Island — Ex- 
tension to landing 




438 

150 
438 


Port Alberni — Extension to float 

Port Clem en ts — Wharf repairs 

Port Neville— Float 


1,425 50 
476 30 




438 


Powell River — Wharf improvements 
Prince Rupert — Floats 






438 






438 


Quathiaski Cove — Float 






438 


Roberts Creek — Wharf extension and 
repairs 






150 


Saanichton — Renewal of float and 
wharf repairs 


911 08 




150 


Sandspit — Wharf repairs 




150 


Shoal Bay — Wharf repairs 

Sidney — Maintenance of ferry slip. 
Snug Cove (Bowen Island) — Wharf 
extension 






150 
438 


1,588 71 




438 


Sointula — Wharf repairs 






150 

438 


South Pender Island — Wharf repairs. 

Stewart — Contribution to Provin- 
cial Government towards sur- 
facing Stewart — Hyder road 

Stewart — Wharf addition 


46 20 




438 






150 
438 
150 
150 


Sturdies Bay — Wharf repairs 

Summerland — Wharf repairs 

Thetis Island — Wharf repairs 

To fino— Wharf repairs 

Tow Hill— (Hi-Ellen River)— Wharf 
Vancouver — Stanley Park — Fore- 
shore protection 


534 94 
2,733 52 

1.986 70 

2.987 52 


/ S 87 52 


438 


3,200 00 

1,983 96 
59,200 00 

1,500 00 
1,200 00 




438 


6,016 04 




438 


Victoria Harbour — Dredging 

West Bay — Gambier Island — Float 

replacement 

Willow Point — Wharf repairs 

Generally— En general — 
Harbours and Rivers Generally .... 




438 






150 














630,255 15 


222,356 73 


408,401 44 


503 02 


439, 151 


35,000 00 


25,109 79 


/ 


9,890 21 





58 



APPROPRIATION ACCOUNTS 
STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Swfe 



PUBLIC WORKS: CHARGEABLE TO INCOME-Con. 



Vote 
Credit 


Page 
Vol. 

I 


152 

152 

440, 152 


116 
116 
116 


440, 152 


116 


153 


116 


441 




441 




441 




153 


116 


154 


116 


154 


116 


442 




155 


116 


155 




443 


116 


156 


117 


444 


117 


156 


117 


444 





Service 



DREDGING — DRAGAGE 

Dredging, — Maritime Provinces. . 
Dredging — Ontario and Quebec. . . 
Dredging — Manitoba, Saskatche- 
wan, and Alberta 

Dredging — British Columbia 



ROADS AND BRIDGES— ROUTES ET PONTS- 

Dominion Roads and Bridges Gen 
erally 

Interprovincial Bridge over the 
Ottawa River at Hawkesbury; 
the Ontario and Quebec Govern- 
ments to each contribute one 
third of the cost 

International Bridge over St. Croix 
River between St. Croix, N.B., 
and Vanceboro, Me., the State of 
Maine to contribute a like amount. 

St. Majorique, Quebec — Repairs to 
bridge approaches 

Ottawa — Maintenance and repairs 
to bridges and approaches 



TELEGRAPH AND TELEPHONE LINES- 
TELEG RAPHES ET TELEPHONES 

Nova Scotia — Nouvelle-Ecosse — 
Telephone Line from Little Narrows 

to Ottawa Brook 

Cape Breton Telegraph and Tele- 
phone Lines — General repairs and 

improvements 

Cape Breton Telegraph Line — Ex- 
tension to Pipers Glen 

Quebec — Quebec — 

Magdalen Islands Telephone Ser- 
vice — General repairs and im- 
provements 

North Shore, River St. Lawrence, 
East of Bersimis — Improvements 
to Telegraph Circuit of Manicoua- 
gan Peninsula 

Reconstruction of the St. Justine, St. 
Cyprien Telephone Line 

Saskatchewan and Alberta — Saskat- 
chewan et Alberta — 

Alberta Telegraph and Telephone 
Lines — General repairs and im- 
provements 

Athabasca, Fort Vermillion tele- 
graph line — Survey ......: 

Battleford, Isle la Crosse Telegraph 
Line — General repairs and im- 
provements 

Telegraph line from Meadow Lake 
to Loon Lake 



Grant 
Credits 



$ 540,000 00 
600,000 00 

99,200 00 
395,500 00 



1,634,700 00 



7,100 00 

40,000 00 

17,500 00 

4,000 00 

10,000 00 



78,600 00 



515 00 



000 00 
000 00 



3,000 00 

1 , 200 00 
600 00 



8,900 00 
3,500 00 

8,000 00 
8,000 00 



Expenditure 
Depenses 



$ 431,836 80 
476,366 10 

85,521 14 
241,591 81 



235,315 85 



4,118 82 



3,838 69 



7,957 51 



449 79 
5,733 72 



2,866 88 



600 00 



5,815 42 
2,810 09 

7,920 09 



Grant 
not used 

Credits non 
employes 



cd$108,163 20 
cdl23,633 90 

cd 13,678 86 
cdl53,908 19 



,384 15 



c 2,981 18 

b 40,000 00 

b 17,500 00 

b 4,000 00 

e 6,161 31 



70,642 49 



/ 2, 
b 



65 21 

266 28 
900 00 

133 12 

1,200 00 



,084 58 
689 91 

79 91 
,000 00 



Grant 
exceeded 

Credits 
dSpasses 



COMPTES DES CREDITS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Smte 



TRAVAUX PUBLICS: IMPUTABLES SUR LE REVENU-Suite 



Vote 
Credit 



157 

445 

157 
157 

157 
445 



158 



158 



158 



158 

158 



158 
158 

158 

158 
158 
158 



446 



158 



Page 

Vol. 

I 



117 



117 
117 

117 



117 



117 



117 
117 



117 
117 
117 

117 
117 



17 



TELEGRAPH AND TELEPHONE LINES-Con. 
TELEGRAPHES ET TELEPHONES-Fm 

British Columbia — Colombie-Anglai- 

se — 
Mainland Telegraph and Telephone 

Lines — General repairs and impro 

vements 

Powell River Line — Extension of 

line from Buccaneer Bay to Las- 

queti Island 

Vancouver Island District — General 

repairs and improvements 

Yukon Telegraph System — Branch 

line from Vanderhoof to Fort St. 

James 

Telephone Line from Quesnel to 

Prince George 

Telephone line to Deer Park Ranch 



Service 



Grant 
Credits 



5 29,800 00 

11,300 00 
14,200 00 

1,975 00 

11,800 00 
300 00 



MISCELLANEOUS — DIVERS 

Accounts Branch— Salaries of Agents 
Clerks, Travelling and Contingent 
expenses of Outside Service 

Architectural Branch — Salaries of 
Architects, Clerks of Works, In 
spectors, Draftsmen, Clerks, Mes- 
sengers of Outside Service 

Engineering Branch — Salaries of En- 
gineers, Inspectors, Superinten- 
dents, Draftsmen, Clerks and Mes- 
sengers of Outside Service 

For Operation and Maintenance of 
Inspection boats 

Maintenance and Operation of Water 
Storage Dams on Ottawa River 
and tributaries — Surveys in con- 
nection therewith, and settlement 
of land damages 

Monument to Sir Wilfrid Laurier 

National Gallery of Canada 

National Monument on Connaught 
Place 

River gauging and metering 

Surveys and inspections 

For erection of Memorial Tablet to 
late Dr. Alpheus Todd, former 
Librarian of Parliament 

Compassionate allowance to Phido- 
lin Synott, father of Maxim e Sy- 
nott who was drowned while on 
duty at Summerside, P.E.I., on 
September 30th, 1924 

To cover balance of expenditure for 
Works authorized, for which Ap- 
propriations may be insufficient 
provided the amount for any one 
work does not exceed $200 



111,990 00 



Expenditure 
Depenses 



$ 26, 179 56 



14, 199 89 

1,066 04 
10,233 68 



77,875 16 



23,000 00 

75,000 00 

465,000 00 
16,000 00 



103,000 00 
25,000 00 
75,000 00 

35,000 00 

30,000 00 

130,000 00 



1,000 00 



2,500 00 



f 5,000 00 



985,500 00 



Grant 
not used 

Credits non 
employes 



c$ 3,620 44 

b 11,300 00 
/ 11 

/ 908 96 

f 1,566 3S 
b 300 00 



Grant 
exceeded 

Credits 
depasses 



34,114 84 



20,809 58 

67,391 98 

458,594 79 
14,578 53 



25,547 32 

6,016 79 

74,998 70 

219 28 

13,066 10 

107,226 07 



2,500 00 



790,949 14 



/ 2,190 42 

a 7,608 02 

d 6,405 21 

/ 1,421 47 



c 77,452 68 

c 18,983 21 
/ 1 3( 

c 34,780 72 

/ 16,933 90 

c 22,773 



,000 00 



189,550 86 



t See page 60. 



APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVICES- Con.— ETATS PAR SERVICE-Smte 



RECAPITULATION— RECAPITULATION 
PUBLIC WORKS: CHARGEABLE TO INCOME-Conc. 



Service 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



Grant 
exceeded 

Credits 
depass£s 



Public Buildings — Income — 

Nova Scotia 

New Brunswick 

Prince Edward Island 

Maritime Provinces generally 

Quebec 

Ontario 

Manitoba 

Saskatchewan 

Alberta 

British Columbia 

Generally. 

Rents, repairs, furniture 

Harbours and Rivers — Income — 

Nova Scotia 

Prince Edward Island , 

New Brunswick 

Quebec 

Ontario 

Manitoba 

Saskatchewan and Alberta 

British Columbia 

Generally 

Dredging 

Roads and Bridges 

Telegraph and Telephones Lines 

Miscellaneous 

(t)" Grant exceeded" to be decreased by Vote 
158.— To cover balance of expenditure for works 
already authorized for which the Appropria- 
tion may be insufficient provided the amount 
for any one work does not exceed $200.00 

$ 5,000 00 
♦Expenditure 1 , 127 68 

Grant not used $ 3,872 32 

Total under Supply Bills — Total en vertu de la 
Loi des Subsides 



133, 

77, 

12, 

43, 

757, 

842, 

221, 

68, 

55, 

325, 

368, 

5,357, 

8,261, 

796, 

183, 

357, 

1,473, 

1,210, 

75, 

53, 

630, 

35, 

4,815, 

1,634, 

78, 

111, 



787 50 
056 48 
000 00 
000 00 
082 50 
391 18 
500 50 
950 00 
000 00 
239 
000 00 
322 00 
329 13 

463 50 
169 00 
625 00 
381 42 
968 00 
532 50 
400 00 
255 15 
000 00 
194 5h 
700 00 
600 00 
990 00 
500 00 



60,852 39 
37,745 31 



27,447 43 
260,243 06 
511,324 46 
108,468 45 
13,796 38 
29,804 68 
133,672 01 
205,230 92 
111,996 71 
500,581 80 



317, 

35, 

147, 

512, 

680, 

16, 

4, 

222, 

25, 

1,963, 

1,235, 

7, 

77, 

790, 



375 02 
997 76 
061 95 
909 47 
873 48 
949 82 
634 92 
356 73 
109 79 
268 94 
315 85 
957 61 
875 16 
949 14 



72 

39 

12 

15 

497 

331 

113 

55 

25 

191 

162 

245 

1,761 



935 11 
311 17 
000 00 
552 57 
007 09 
081 22 
098 14 
153 62 
195 32 
666 92 
769 08 
490 83 
281 07 



479,088 48 

147,171 24 

210,563 05 

960,567 26 

530,110 54 

58,582 68 

48,765 08 

408,401 44 

9,890 21 

,853, 1S9 98 

399,384 15 

70,642 49 

34,114 84 

189,550 86 



3,872 32 



167 65 
14 50 
66 09 



99 56 

165 54 

513 34 



95 30 
16 02 



503 02 

614 34 

'1,127 68 



15,887,914 11 



10,575,948 40 



5,311,965 71 



COMPTES DES CREDITS 61 

STATEMENTS BY SERVICES-Cow.— ETATS PAR SERVICE-Smte 



TRAVAUX PUBLICS: IMPUTABLE SUR LE REVENU-Fin 



Page 

Vol. 

I 



Service 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



17 



17 



UNDER STATUTE — EN VERTU DE LOIS SPECIALES 

Docks — Bassins — 
Burrard Dry Dock (North Vancouver) 

Collingwood Dry Dock No. 2 

Montreal Floating Dock 

Port Arthur Dry Dock 

Prince Rupert Floating Dock 

St. John Dry Dock 



Exchequer Court Awards — Jugements adju- 
dicatifs de la Cour de l'Echiquier — 

Land required for Port Stanley, Ont., Har- 
bour improvements 

Building at 68 Drummond St., Montreal 



SUMMARY — SOMMAIRE — 

Amount under Supply Bills 

Amount under Statute 

Totals— Totaux (Page 2) 



112,500 00 
9,208 96 

105,000 00 
37,741 50 
76,970 88 

247,500 00 

588,921 34 



8,214 02 

4,970 48 

13,184 50 



602,105 84 



15,887,914 11 
602,105 84 



10,575,948 40 
602,105 84 



5,311,965 71 



16,490,019 95 



11,178,054 24 



5,311,965 71 



PUBLIC WORKS: CHARGEABLE TO COLLECTION OF REVENUE— TRAVAUX PUBLICS: 
IMPUTABLES SUR LA PERCEPTION DU REVENU 



Vote 
Credit 


Page 
Vol. 

I 


Service 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not used 

Credits 
non em- 
ployes 


350a 
351 


117 
117 
117 

118 
118 

118 
118 
118 
118 
118 
118 
118 


Collection of Public Works Revenue 

Graving Docks 


$ 4,000 00 

208,800 00 

60,300 00 

273,100 00 

7,000 00 

218,000 00 
27,600 00 
91,200 00 

103,400 00 

128,000 00 
92,600 00 

134,400 00 
10,545 00 

812,745 00 


$ 2,992 18 

145,986 44 

44,982 24 

193,960 86 

6,946 66 

179,904 56 
24,437 25 
82,726 65 
91,948 86 

127,644 75 
73,869 76 

132,243 32 
4,897 75 

724,619 56 


df$ 1,007 82 
e 62,813 56 


351a 


Harbour and Works Rivers, etc 


de 15,317 76 


352 


TELEGRAPH AND TELEPHONE LINES — LIGNES 
TELEGRAPHIQUES ET TELEPHONIQUES 

Prince Edward Island Mainland 


79,139 14 
f 53 34 


352 


Land and cable telegraph lines, Lower St. 
Lawrence and Maritime Provinces, in- 
cluding working expenses of vessels required 
for cable service 


df 38,095 44 


352 


Saskatchewan 


df 3,162 75 


352 


Alberta 


/ 8,473 35 


352 


British Columbia Mainland 


/ 11,451 14 


352 

352 
352 


British Columbia Vancouver, Island District 

British Columbia, Northern District 

Yukon System, Main Line 


/ 355 25 
/ 18,730 24 
/ 2,156 68 


352 


Telegraph and Telephone Service generally . . 
Totals— Totaux (Page 2) 


/ 5,647 25 
88, 125 44 




1,085,845 00 


918,580 42 


167,264 58 



62 



APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Stttfc 



PUBLIC WORKS— TRAVAUX PUBLICS 

GENERAL SUMMARY— SOMMAIRE GENERAL 





Grant 
Credits 


Expenditure — Depenses 


Service 


Under 
Supply Bills 

En vertu de 

la Loi des 

Subsides 


Statutory 

En vertu de 

Lois 

speciales 


Total 


Capital — Capital 


$ 1,938,639 27 

15,887,914 11 

1,085,845 00 


$ 1,481,476 27 

10,575,948 40 

918,580 42 




$ 1,481,476 27 


Income — Revenu 


$ 602,105 84 


11,178,054 24 


Collection of Revenue — Perception du revenu. 


918,580 42 








Totals — Totaux 


18,912,398 38 


12,976,005 09 


602,105 84 


13,578,110 93 










, 





Explanations of Grants not used, and Grants exceeded. — a Reduction of staff, and replacements at 
lower salaries, b Works not proceeded with, c Work did not progress as rapidly as had been expected 
when the Estimate was being prepared, d Owing to the rigid restriction imposed by the Dept. of 
Finance upon funds covered by G. G. Warrant of Aug. 26, 1926, the De ^t. was able only to use a small 
part of the sum provided for this work, and consequently was obliged to delay payment and obtain 
an additional grant in a subsequent G. G. Warrant, e One or more items were dispensed with, or 
held over for further consideration, thus reducing the cost of the work. / Unavoidable inaccuracies 
in preparing the Estimates, g A contribution of $4.6,000 was received from the Hammermill Paper 
Company, h Through a clerical error, $301.99 was charged to Chicoutimi Basin, Wharf repairs, 
properly chargeable to Chicoutimi Basin, New slip. 

Remarques sur les credits non employes ou depasses. — a Personnel reduit et employes remplaces par 
d'autres a salaires moins eleves. b Travaux non executes, c Les travaux n'ont pas ete executes 
aussi rapidement que Ton pensait quand les previsions budgetaires furent etablies. d Due aux restric- 
tions imposees par le Ministere des Finances sur les fonds autorises par mandat du Gouverneur General 
en date du 26 aout 1926, le Ministere ne put employer qu'une faible partie de la somme prevue pour ces 
travaux et fut en consequence oblige de retarder les paiements et d'obtenir dans la suite un credit 
additionnel par mandat du Gouverneur General, e Un ou plusieurs travaux abandonnes ou suspendus 
pour une nouvelle etude reduisant ainsi le cout des travaux. / Inexactitudes inevitables en etablis- 
sant les previsions budgetaires. g Contribution de $46,000 recue de la "Hammermill Paper 
Co.". h Par suite d'une erreur dans les ecritures une somme de $301.99 fut portee au compte des 
reparations du quai de Chicoutimi Basin qui aurait d(l etre chargee au nouveau glissoir de ce port. 



Audit Note — 

Terms of contract with the Minas Basin Dredging Co., for dredging the harbour, were waived by 
Order-in-Council and the contractors were paid for the work done at actual cost, plus ten per cent 
for overhead expenses. 
Note de verification — 

Le contrat passe avec la "Minas Basin Dredging Co." pour ledragage du port fut annule par un arrete 
en conseil. Prix de revient plus dix pour cent pour depenses indirectes d'administration payes 
aux entrepreneurs pour les travaux executes. 



Examined and certified- 
C. H. Douglas, 
Chief Examiner 



-Examines et certifies. 

"F" Branch — Chef verificateur, Division "F". 



These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction, et ils sont exacts. 

GEO. GONTHIER, 

Auditor General — Auditcur General. 



COMPTES DES CREDITS 63 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERYICE-Suite 



RAILWAYS AND CANALS: CAPITAL— CHEMINS DE FER ET CANAUX: CAPITAL 



Vote 


Page 


— 


Vol. 


Credit 


I 


105 


120 


106 


120 


107 


120 


108 


120 




120 



Serv 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



RAILWAYS — CHEMINS DE FER 

Hudson Bay Railway — Construction and 
betterments 



CANALS — CANAL 1 X 



Welland Ship Canal — Construction 

Welland Ship Canal — Construction — To pro- 
vide for payment to P. Lyall & Sons, 
Construction Co., Ltd., etc 

Trent Canal — Construction 



$ 3,000,000 00 



14,000,000 00 



145,250 00 
19,000 00 



$ 2,825,454 40 



13,843 711 74 



145,250 00 
258 02 



$ 174,545 



156,288 26 



18,741 98 



Total under Supply Bill — Total en vertu de 
la Loi des Subsides 



17,164,250 00 



16,814,674 16 



349,575 84 



UNDER STATUTE — EN VERTU DE LOIS SPECIALES 

Exchequer Court Awards 



4,438 05 



SUMMARY — SOMMAIRE 

Amount under Supply Bills 

Amount under Statute 



17,164,250 00 
4,438 05 



16,814,674 16 
4,438 05 



349,575 84 



Totals— Totaux (Page 2) 



17,168,688 05 



16,819,112 21 



349,575 84 



64 APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Smte 



RAILWAYS AND CANALS: INCOME— CHEMINS DE FER ET CANAUX: REVENU 



Vote 
Credit 


Page 
Vol. 

I 


Service 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not used 

Credits non 
employes 


109 
110 


119 
119 
119 
119 

119 
119 

119 

119 
119 
119 
119 

119 

119 
119 

119 
119 
119 
119 

120 

120 
120 

120 


Carillon — Granville Canal — Improvements 


$ 4,800 00 
55,000 00 
52,500 00 

7,600 00 
50,000 00 

2,850 00 

4,000 00 
30,000 00 

23,750 00 

18,929 72 

447,000 00 

123,000 00 

92,000 00 
2,000 00 

250,030 00 
32,000 00 
10,000 00 
1,000 00 
7,000 00 
20,000 00 
50,000 00 

2,000 00 

50,000 00 

31,000,000 00 

600,000 00 


$ 4,770 73 
7,973 14 
8,687 63 
6,504 13 


$ 29 27 
47,026 86 


111 


Lachine Canal — Improvements 


43,812 37 


112 


St. Anne's Lock — Improvements 


1,095 87 


113 


St. Ours Lock — Improvements 


50,000 00 


114 


Soulanges Canal — Improvements 


2,835 00 
3,979 28 


15 00 


115 


Quebec Canal Dredging Fleet — Improve- 
ments 


20 72 


116 


Baker's Dam — Improvements 


30,000 00 


117 


Ontario — St. Lawrence Canals — Improve- 
ments 


3,762 85 

18,589 12 

300,355 01 

75,641 24 

29,313 10 


19,987 15 


416, 118 


St. Peter's Canal — Improvements 


340 60 


417, 119 


Trent Canal — Improvements 


146,644 99 


120 


Welland Canal — Improvements 


47,358 76 


415 


To provide for adjustment of allowance of 
pay for railway and canal employees 
while they were on service in the Cana- 
dian Expeditionary Force during the 
Great War 


62,686 90 


121 




2,000 00 


122 

123 


Board of Railway Commissioners for 

Canada — Maintenance and operation of. . 

Canada Highway Commission 


246,106 05 

24,663 72 

2,639 70 

'"M24'79 
16,781 80 
48,467 95 

2,000 00 

41,054 28 
tlO.000,000 00 
t 426,817 14 


3,923 95 
7,336 28 


124 


Governor General's Cars 


7,360 30 


125 

126 


Miscellaneous Works not provided for. . . . 
Printing and Stationery 


1,000 00 
575 21 


127 


Surveys and Inspections — Canals 


3,218 20 


128 
418 

129 


Surveys and Inspections — Railways 

Compassionate allowance to the mother 
of Francis S. King who was accidently 
killed while employed on the work of 
St. Lawrence River Investigations 

To supplement pension allowances payable 
under the provisions of the Intercolonial 
and Prince Edward Employees' Provi- 
dent Fund Act, etc 


1,532 05 

8,945 72 


372 


Loans to Canadian National Railway Com- 
pany (Open Account) 


21,000,000 00 


373 


Loan to Canadian Government Merchant 
Marine Ltd. (Open Account) 


173,182 86 




Totals under Supply Bills — Total en vertu 
de la Loi des Subsides 






32,935,459 72 


11,277,366 66 


21,658,093 06 




VNDER STATUTE — EN VERTU DE LOIS 
SPECIALES 








346,496 52 

331,141 57 

53,500 00 






Workmen's Compensation Act, Cap. 15 of 
1918 








Salaries — Board of Railway Commis- 
ners, Cap 17 of R S C , 1906 








Total 








731,138 09 






Summary — Sommaire — 


32,935,459 72 
731,138 09 






11,277,366 66 
731,138 09 


21,658,093 06 




Amount under Statute 






Totals— Totaux (Page 2) 






33,666,597 81 


12,008,504 75 


21,658,093 06 











t Open Accounts (not included in Expenditure in Departmental Summary on page 119.) 
f Comptes speciaux, non compris aux depenses du Sommaire des Departements, page 119. 



COMPTES DES CREDITS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Sm'te 



RAILWAYS AND CANALS: COLLECTION OF REVENUE 
CHEM1NS DE FER ET CANAUX: PERCEPTION DES REVENUS 



65 



Vote 
Credit 



Page 

Vol. 

I 



Service 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



350 



499 



120 



120 



120 



Staff and Repairs. 



MISCELLANEOUS — DIVERS 

Port Nelson Terminals— Hudson Bay Rail- 
way 



$ 2,389,390 00 



30,000 00 



$ 2,129,379 65 



13,832 08 



$ 260,010 35 



16,167 92 



2,419,390 00 



2,143,211 73 



276,178 27 



UNDER STATUTE — EN VERTU DE LOIS SPECIALES 

Exchequer Court Award 



8,803 60 



SUMMARY — SOMMAIRE 

Amount under Supply Bills 

Amount under Statute 



2,419,390 00 
8,803 60 



2,143,211 73 
8,803 60 



276,178 27 



Totals— Totaux (Page 2) 



2,428,193 60 



2,152,015 



276,178 27 



GENERAL SUMMARY— SOMMAIRE GENERAL 







Expenditure — Depenses 




Service 


Grants 
Credits 


Under 

Supply 

Bills 

En vertu de 
la Loi des 
Subsides 


Statutory 

En vertu de 

Lois 

speciales 


Total 


Capital 


17,164,250 00 

32,935,459 72 

2,419,390 00 


16,814,674 16 

11,277,366 66 

2,143,211 73 


4,438 05 

731,138 09 

8,803 60 


16,819,112 21 


Income — Revenu 


12,008,504 75 


Collection of Revenue — Perception du revenu. 


2,152,015 33 


Totals— Totaux 


52,519,099 72 


30,235,252 55 


744,379 74 


30,979,632 29 







Audit Note — 

Vote 106 — Objection was made to payment from this vote for expenditure incurred in connection with 
surveys at Prescott for "Foot of the Lakes Terminals." The charge in question was transferred 
to Vote 127. 
Note de verdtication — 

Credit 106 — Objection fut faite au paiement a meme ce credit des depenses relatives aux leves entre- 
pris a Prescott pour les "Foot of the Lake Terminals." Ces depenses furent imputees au credit 
127. 

Examined and certified — Examines et certifies — 
R. S. Glass, 

Chief Examiner, "H" Branch. — Chef verificateur Division "H". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction, et ils sont exacts. 



GEO. GONTHIER, 

Auditor General — Auditeur G6n6ral. 



45743—5 



66 



APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Sutte 



ROYAL CANADIAN MOUNTED POLICE— GENDARMERIE ROYALE A CHEVAL 



Vote 
Credit 


Page 

Vol. 

I 


481, 277 
481, 277 


122 
122 


277 


122 


277 


122 


277 


122 



Service 



Grant 


Expenditure 


Grant 
not used 


Credits 


Depenses 


Credits non 
employes 


$ 1,000,460 21 


$ 999,905 63 


$ 554 58 


1,095,980 54 


1,014,325 61 


a 81,654 93 


8,500 00 


7,588 21 


b 911 79 


75,000 00 


58,023 08 


c 16,976 92 


25,000 00 


18,044 20 


c 6,955 80 


2,204,940 75 


2,097,886 73 


107,054 02 



Pay of Force 

Subsistence, including Billeting — Travelling 
Expenses, etc., etc 

To compensate members of the Royal 
Canadian Mounted Police for injuries 
received whilst in the performance of duty . 

To assist in Enforcement of Federal Statutes 
etc 

To provide for Special Services in connection 
with the Enforcement of the Opium and 
Narcotic Drug Act 

Total under Supply Bills — Total en vertu de 
la Loi des Subsides (Page 2) 



Explanations of Grants not used — a Refunds brought to account, and Northern services not proceeded 
with, b Margin of safety, c Fluctuation in crime, and investigations uncompleted. 

Remarques sue les credits non employes — a Reversements deduits et services du nord discontinues. 
6 Marge en cas d'imprevu. c Fluctuation dans les delits et enquetes inachevees. 

Audit Notes — 

Votes 277 and 481 — Objection was taken to the payment from this vote of a grant of $1,150 to the "Fine 

Fund" as it was not specially provided for in the Supply Bill (see precis of correspondence, page 

222). 
Votes 277 and 481 — Includes payment of $5,871.50 for automobile with extra equipment for the Minister 

of Justice. 
Notes de verification — 

Credits 277 et 481 — On objecta au paiement a meme ce credit d'une subvention de $1,150 au "Fine Fund" 

cette depense n'etant pas specialement prevue par le Bill des Subsides (voir precis de la corres- 

pondance, page 233). 
Credits 277 et 481 — Comprend un paiement de $5,871.50 pour une automobile, avec accessoires supple- 

mentaires, pour le Ministre de la Justice. 



Examined and certified — Examines et certifies. 
R. S. Glass, 

Chief Examiner, "H" Branch.— Chef verificateur Division "H". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction, et ils sont exacts. 

GEO. GONTHIER. 

Auditor General — Auditeur General . 



COMPTES DES CREDITS 
STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Swtte 



67 



SCIENTIFIC INSTITUTIONS— INSTITUTIONS SCIENTIFIQUES 



Vote 


Page 


— 


Vol. 


Credit 


I 


234 


92 


234 


92 


467, 235 


92 


236 


92 


236 


92 


237 


92 


238 


100 



Service 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



Grant 
exceeded 

Credits 
depasses 



*dept. of the interior — ministere de 
l'interieur 

Scientific Institutions — Institutions 
scientifiques — 

Dominion Observatory at Ottawa. . 

Dominion Astrophysicai Observ- 
atory, Victoria, B.C 

Topographical Surveys — Leves 
topographiques — 
Topographical and general surveys, 
etc 



Geodetic Survey of Canada — Arpen- 
tage geodesique du Canada — _ 

Investigations, reconnaisance, trian- 
gulations, etc 

To compensate the Temiskaming 
and Northern Ontario Railway 
Commission re claim for injury to 
John Hedin 



51,500 00 
18,760 00 



380, 000 00 



243,450 00 



International boundaries — Delimita- 
tion des frontieres — 
Expenses connected with the survey 
and demarcation of International 
Boundaries 



(**) DEPARTMENT OF MARINE— MINISTERE 
DE LA MARINE 

Meteorological Service, etc 



240 00 



25,000 00 



250,000 00 



$ 50,583 53 
17,515 04 

380,361 08 

243,440 95 
240 00 

24,859 26 

243,233 37 



$ 916 47 
1,244 96 



a% 361 



05 



140 74 



6,766 63 



Total under Supply Bills — Total en 
vertu de la Loi des Subsides, (page 2) 



968,950 00 



960,233 23 



9,077 85 



361 08 



Explanation of Grant exceeded. — a Certain refunds made, were smaller than anticipated. 
Remarques sur les credits depasses — a Certains reversements furent inferieurs aux previsions. 

Examined and certified — Examines et certifies — 
(*) C. H. Douglas, 

Chief Examiner, "F" Branch. — Chef verificateur Division "F". 

(*•) J. N. Tribble, 

Chief Examiner, "E" Branch.— Chef verificateur Division "E". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction, et ils sont exacts. 

GEO. GONTHIER, 

Auditor General — Auditeur General, 



45743-5* 



68 



APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVICE S-Con.— ETATS PAR SERVICE-Swite 



SOLDIERS' CIVIL RE-ESTABLISHMENT 
RETABLISSEMENT DES SOLDATS DANS LA VIE CIVILE 



Vote 


Page 


— 


Vol. 


Credit 


I 


283 


124 


284 


124 


285 


124 


286 


124 


287 


124 


288 


124 


423, 289 


124 


422, 290 


124 


291 


124 


292 


124 


293 


124 


294 


124 


295 


124 



Service 



Capital 

Care of Patients 

Vocational Expense 

Salaries — Administration, Insurance, Hos- 
pitals and Clinics 

Pay and Allowances, Treatment and Training 

Vocational Loans 

Interest on War Service, Gratuity and Ad 
ministration Funds 

Unemployment Relief 

Operating Expense and Working Capital .... 

Employers' Liability Compensation 

Sheltered Employment 

Federal Appeal Board 

Special Publicity 



Total under Supply Bills— Total en vertu de 
la Loi des Subsides (Page 2) 



Grant 
Credits 



10,000 0C 

2,350,000 00 

5,000 0C 

2,850,000 00 

1,490,000 0C 

3,000 0C 

25,000 00 
375,000 00 
300,000 00 

75,000 00 

225,000 00 

130,000 00 

3,000 00 



7,841,000 00 



Expenditure 
Depenses 



$ 6,412 30 

2,075,167 87 

1,353 05 

2,713,736 42 

1,223,720 

1,161 64 

23,745 35 
374,081 14 
209,155 45 

65, 174 80 

158,421 69 

122,974 44 

1,657 10 



6,976,761 91 



Grant 
not used 

Credits non 
employes 



« 3,587 70 

a 274,832 13 

3,646 95 

b 136,263 58 

c 266,279 34 

1,838 36 

1,254 65 

918 86 

d 90,844 55 

9,825 20 
e 66,578 31 

7,025 56 

1,342 90 



864,238 09 



Explanations of Grants not used — a Difficulty in estimating the number of men who will require treat- 
ment, b Reductions in the number of persons employed during the year, c Impossible to estimate 
more closely, the number of men who will be taken on for treatment with pay and allowances, d Re- 
funds of cash advances made at the close of the year, e The work of the Canadian Red Cross Society 
and the Departmental Sheltered Employment Workshops did not expand as largely as anticipated. 

Remarques sur les credits non employes — a Difficulty de prevoir le nombre d'hommes qui auront 
besoin de soins medicaux. b Reduction du nombre de personnes employees au cours de l'annee. 
c Impossibilite de prevoir plus exactement le nombre d'hommes qui recevraient des soins medicaux, 
toucheraient une solde et des allocations, d Remboursements d'avances en argent efTectuees en fin d'an- 
nee. e La Croix Rouge canadienne et les ateliers des blesses de guerre n'ont pas pris l'expansion 
prevue. 

Audit Note — 

Vote 286 — In addition to the salaries shown under this Vote, salaries are also charged under Votes 284 
and 293. 
Note de verification — 

Credit 286 — Outre les traitements payes a meme ce credit d'autres sont imputes sur les credits 284 
et 293. 



Examined and certified — Examines et certifies. 
H. P. Godard, 

Chief Examiner, "D" Branch— Chef verificateur Division "D". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction, et ils sont exacts. 

GEO. GONTHIER, 

Auditor General— Auditeur General. 



COMPTES DES CREDITS 
STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE-Smte 



69 



SOLDIER LAND SETTLEMENT 
ETABLISSEMENT DES SOLDATS SUR DES TERRES 



Vote 
Credit 


Page 
Vol. 

I 


Service 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not used 

Credits non 
employes 


484, 282 


125 


Advances to soldiers, and re general settle- 
ment of lands held under the Soldier Settle- 
ment Act, cost of administration of Soldier 
Settlement and general land settlement 


$ 3,425,000 00 


•$*2,004,197 16 
1,250,787 45 






Total under Supply Bills— Total en vertu de 
la Loi des Subsides (Page 2) 


170,015 39 




3,425,000 00 


3,254,984 61 


a 170,015 39 



*Open account (not included in expenditure of this Vote on page 125). — Comptes speciaux non compris 
dans les depenses sur le credit, page 125. 

Explanation of Grant not used — a Reduction in loans to Soldier Settlers, and certain revaluation of 

lands not effected. 
Remarque sur les credits non employes — a Diminution dans les prets aux soldats colons et certaines 

reestimations des terres non effectuees. 

Examined and certified — Examines et certifies. 
C. H. Douglas, 

Chief Examiner, "B" Branch. — Chef verificateur Division "B". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction, et ils sont exacts. 



GEO. GONTHIER, 

Auditor General — Auditeur General. 



STEAMBOAT INSPECTION— INSPECTION DES BATEAUX A VAPEUR 



Vote 
Credit 


Page 

Vol. 

I 


Service 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not used 

Credits non 
employes 


239 


100 


Steamboat inspection 


$ 133,230 00 


$ 121,961 18 


$ 11,268 82 




Total under Supply Bill — Total en vertu de 






133,230 00 


121,961 18 


11,268 82 

















Examined and certified — Examines et certifies. 
J. N. Tribble, 

Chief Examiner, "E" Branch. — Chef verificateur Division "E". 

This account has been examined under my direction, and is correct. 
Ce compte a ete verifie sous ma direction, et il est exact. 



GEO. GONTHIER, 

Auditor General — Auditeur General. 



70 APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVICES-Con.— ETATS PAR SERVICE— Suite 





SUBSIDIES TO PROVINCES— SUBVENTIONS AUX PROVINCES 




Page 
Vol. 

I 


Service 


Expenditure 
Depenses 


85 


UNDER STATUTE — EN VERTU DES LOIS SPECIALES 

Ontario 


$ 2,642,611 68 


85 


Quebec 


2,256,419 88 


85 


Nova Scotia 


661,841 28 


85 




666,765 76 


85 




1,491,836 16 


85 


British Columbia 


738,816 66 


85 


Prince Edward Island 


381,931 88 


85 


Alberta 


1,643,942 20 


85 




2,032,575 00 




Total (Page 2) 






12,516,740 50 















Examined and certified — Examines et certifies — 
S. Rettte, 

Chief Examiner, "B" Branch. — Chef verificateur Division "B". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction, et ils sont exacts. 

GEO. GONTHIER, 

Auditor General— Aiditeur Gereral 



SUPERANNUATION— FONDS DE RETRAITE 



Vote 
Credit 



Page 

Vol. 

I 



Service 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



87 



Retiring allowances to former employees of 
the Dept. of Public Printing and Stationery 

Annuity to John R. Vicars from April 1, 1926 
to March 31, 1927, at $1,020.60 per annum. 

Total under Supply Bill — Total en vertu de la 
Loi des subsides 



$ 24,000 00 
1,020 60 



$ 20,788 52 
1,020 60 



$ 3,211 48 



25,020 60 



21,809 12 



UNDER STATUTE — EN VERTU DE LOIS 
SPECIALES 

Civil Service Superannuation and Retire- 
ment Act., R.S. Cap. 17 

Public Service Retirement Act — 10-11 Geo. 
V, Cap. 67 



677,691 62 
769,100 37 



Total. 



1,446,791 99 



SUMMARY— SOMMAIRE 

Amount under Supply Bill 

Amount under Statute 



25,020 60 
1,446,791 99 



21,809 12 
1,446,791 99 



Total (Page 2) 



,471,812 59 



1,468,601 11 



3,211 48 



3,211 48 



3,211 48 



Examined and certified— Examines et certifies — 
A. H. Brown, 

Chief Examiner "A" Branch. — Chef verificateur Division "A". 

These accounts have been examined under my direction, and are correct. 
Ces comptes ont ete verifies sous ma direction, et ils sont exacts. 

GEO. GONTHIER, 

Auditor General— Auditeur General. 



COMPTES DES CREDITS 
STATEMENTS BY SERVICES-Con.— ETATS PAR SERYICE-Suite 



71 



TRADE AND COMMERCE— COMMERCE 



Page 

Vol. 

I 



Service 



Grant 
Credits 



Expenditure 
Depenses 



Grant 
not used 

Credits non 
employes 



126 
126 
126 
126 
126 

126 
126 
126 

126 
126 

126 

126 

126 
126 
126 

126 
126 

126 
126 

126 
126 
126 



Copper Bounties Act, 1923, Administration of 

Hemp Bounties Act, 1923, Administration of. 

British and Foreign News Service 

Canada Grain Act, Administration of 

Management, operation and maintenance of 
elevators 

Equipment of elevators 

Commercial Intelligence Service 

Dominion Bureau of Statistics, (including 
1926 Census) . 

Electricity and Gas Inspection 

Electricity and Fluid Exportation Act, Ad- 
ministration of 

Gold and Silver Marking Act, Adminis- 
tration of 

Honorary Advisory Council for Scientific and 
Industrial Research . 

International Customs Tariffs Bureau 

Motion Picture Bureau 

Printing of Parliamentary and Departmental 
Publications 

Weights and Measures Inspection 

Amount required to refund money collected 
on overages in Public Terminal Elevators . 

Halifax Elevator — Towards construction of 

Refund of storage rental— Saskatoon Elev- 
ator 

Prince Rupert Elevator Site 

Relief for Distressed Canadians — Isle of Pines 

Votes, 497, 363 — 1925-26, Prince Rupert 
Elevator — Towards construction of, (trans- 
ferred to 1926-27) auth. 13-14 Geo. V, 
Cap. 15, Sec. 50 and O.C. May 1st, 1926, 
P.C. 111-671 



1,900 00 

500 00 

48.000 00 

1,780,000 00 

585,000 00 
191,050 00 
385,000 00 

625,000 00 
181,295 00 

1,000 00 

6,000 00 

150,000 00 

825 00 

30,000 00 

120,000 00 
310,000 00 

81,330 74 
171,000 00 

5,833 32 

165,000 00 

1,000 00 



81,990 08 



376 

60 

32,000 

1,580,258 

470,271 
132,373 
357,415 

560,853 
174,461 

258, 

4,817 

150,000 

660 

29,941 

119,966 
301,437 



16 



d 114, 
58, 
f 27, 

64, 
6, 



623 35 
439 85 
000 00 
,741 60 

729 00 
676 14 
584 75 

146 94 
833 55 

741 54 

182 12 



165 00 

58 77 

33 17 

,562 28 



171,000 

5,833 

733 



g 81,330 74 



h 165, 



000 00 
266 81 



76,061 60 



5,928 48 



Total under Supply Bills — Total en vertu de 
la Loi des Subsides 



4,920,824 14 



4,168,780 05 



752,044 09 



126 
126 



UNDER STATUTE — EN VERTU DE LA LOI 

Bounty on Copper Bars and Rods — Statute 
of 1923, Cap. 40 

Bounty on Crude Petroleum — Statute of 
1923, Cap. 63 



164,242 30 
548 71 



Total. 



164,791 01 



SUMMARY — SOMMAIRE 



Amount under Supply Bills. 
Amount under Statute 



4,920,824 14 
164,791 01 



4,168,780 05 
164,791 01 



752,044 09 



Totals— Totaux (Page 2) 5,085,615 15 4,333,571 06 752,044 09 



Explanations of Grants not used. — a Travel less than anticipated, b Owing to the uncertain situation 
and the sudden dissolution of Parliament, it was impossible to ascertain whether this estimate had 
been reduced. The contract was renewed and the Department protected itself accordingly, c All the 
additional services for which provision was made, had not materialized at the close of the year, d Diffi- 
cult to estimate more closely the amount required to handle a crop, part of which was not seeded 
when the estimates were prepared, e Not all the equipment estimated for, was installed. / Margin 
of safety, g The payment of these overages was treated as a refund from Cash Suspense. (See precis of 
correspondence, page 225). h Documents for the conveyance of the elevator site were not complete 
before the close of the year. 



72 APPROPRIATION ACCOUNTS 

STATEMENTS BY SERVICES-Conc— ETATS PAR SERVICE-An 



TRADE AND COMMERCE-Conc— COMMERCE-Fin 

Remarques sue les credits non employes. — a Deplacements moins nombreux que prevus. b Par 
suite de 1' incertitude de la situation et de la dissolution subite du Parlement il ne fut pas possible 
de s'assurer si ce credit avait ete reduit. Le contrat fut renouvele et le ministere se protegea de ce 
fait, c Tous les services additionnels prevus n'avaient pas ete organises a la fin de l'annee financiere. 
d Difficulty de prevoir exactement le montant necessaire pour la manutention d'une recolte dont une 
partie n'etait pas semee lorsque les previsions budgetaires furent etablies. e Tout l'outillage prevu 
n'a pas ete installe. / Marge en cas d'imprevu. g Le paiement de ces surplus de grains a ete applique 
comme remboursement a meme les fonds provisoires, voir precis de la correspondance, page 236. h Les 
actes concernant l'achat de Templacement de 1'elevateur n'etaient pas termines a la fermeture des 
comptes de l'annee financiere. 

Audit Note — 

Votes 868 and 497 (1925-26) — An additional payment of $14,000 was made to the contractor on account 
of using Canadian cement in the construction of the elevator at Prince Rupert. (See precis of 
correspondence, page 223). 
Note de verification — 

Credits 363 et 497 (1925-26) — Un paiement additionnel de $14,000 fut fait a l'entrepreneur qui s'etait 
servi de ciment canadien pour la construction de 1'elevateur de Prince Rupert. (Voir precis de la 
correspondance, page 234). 

Examined and certified — Examines et certifies 
J. N. Tribble, 

Chief Examiner, "E" Branch. — Chef verificateur Division "E". 

These accounts have been examined under my direction and are correct. 
Ccs comptes ont ete verifies sous ma direction et ils sont exacts. 

GEO. GONTHIER, 

Auditor General— Audi teur General. 



REVENUE ACCOUNTS— COMPTES DES REVENUS. 



SUMMARIZED STATEMENT OF REVENUE— TABLEAU SOMMAIRE DES REVENUS 



Page 
Sum- 
mary 

Som- 
maire 



90 

91 

91 

94 

96 

97 

98 

102 

103 

10 

106 

107 

108 

119 

122 

123 
124 

125 
126 



Department 
Ministere 



103 
103 

108 

84 



Ordinary Revenue 

Revenu ordinaire 

Agriculture 

Archives 

Civil Service Commission. . . 

Customs and Excise 

External Affairs 

Finance 

Governor General's Secre- 
tary's Office 

Health 

Immigration and Coloniza- 
tion 

Indian Affairs 

Insurance 

Interior 

Justice 

Labour 

Legislation 

Marine and Fisheries 

Mines 

National Defence 

Patent and Copyright 

Post Office 

Printing and Stationery 

Public Works 

Railways and Canals 

Royal Canadian Mounted 
Police 

Secretary of State 

Soldiers' Civil Re-Establish- 
ment 

Soldier Settlement Board . . . 

Trade and Commerce 



Total Ordinary Revenue — 
Total du revenu ordinaire. 



Special Revenue 
Revenu special 



General 
Revenue 

Revenu 
general 



$344,191,409 
"ii,0i7'655'82 



195,080 28 
13,228 00 



120,333 73 

3,356,975 66 

170,338 33 



439,296 53 



146,625 59 
517,929 74 
29,069,169 35 
68,311 97 
422,864 27 
961,694 09 

8,769 06 



3,531,815 13 



394,231,497 04 



Casual 
Revenue 

Revenu 
casuel 



$ 302, 

7, 
409, 
139, 

227, 



32 



193 84 
31 00 
,393 00 
,242 60 
,442 07 
,263 68 

42 00 
,819 83 

,815 98 
,423 90 



42 

28 

1 

44 

402 

8 

213 



351 46 
961 33 
515 40 
127 16 
501 32 
915 48 
150 28 



15 
116 
213 
160 



344 

490 

31 



874 59 
758 14 
077 74 
460 56 

000 73 
514 80 

860 82 
224 70 
670 57 



3,310,632 98 



Fines 
and For- 
feitures 

Amendes 
et confis- 
cations 



$ 6,187 77 



4,472 45 

205 50 

76,189 11 

15,200 00 

13,007 22 

260 85 



1 00 
639 00 



112 00 
70 00 



344 36 



504,309 49 



Premium 
Discount 

and 
Exchange 

Primes, 

escompte 
et change 







305,899 97 


47 30 
64 


5,028 90 


644,490 66 


12,659 91 




64,031 45 


138 67 



3,630 71 



26 60 
1,001 21 



649,336 87 



War and Demobilization — 

Refunds of previous years expenditure — 
National Defence — 

Militia Service $ 

Naval Service 



8,586 20 
34,628 24 



Public Works. 



Miscellaneous — Divers — 

German Reparation Payments. 



Total Special Revenue — Total du revenu special. 

73 



Total 



$ 308,381 61 

31 00 

7,393 00 

a 344,906,599 36 

139,442 71 

ab 11,894,439 06 

42 00 
268,560 02 

110,214 10 

8,423 90 

120,333 73 

3,403,799 57 

199,505 16 

77,704 51 

59,327 16 

c 854,806 15 

9,176 33 

363,406 58 

517,930 74 

d 29,085,682 94 

185,070 11 

635,942 01 

1,122,266 65 

16,839 79 
344,514 80 

490,887 42 

1,225 91 

3,563,830 06 



398,695,776 38 



43,214 44 
134,094 32 
277,308 76 

1,756,704 02 



1,934,012 78 



74 REVENUE ACCOUNTS— COMPTES DES REVENUS 

SUMMARIZED STATEMENT OF REVENUE-Con.— TABLEAU SOMMAIRE DES 

REVENUS-Suite 

SUMMARY — SOMMAIRE — , 

Ordinary Revenue $ 398,695,776 38 

Special Revenue 1,934,012 78 



Grand Total— Total global 400,629,789 16 



The above statement of revenue does not include the following amounts received during the year: — 
L'etat ci-dessus ne comprend pas les montants suivants percus durant l'annee — 

Refunds on account op Capital Expenditure of Previous Year 

Reversements sur les Dispenses en Capital des Annees Precedentes 

Department of Marine and Fisheries (Public Works) Vol. II O— 66 $ 311,071 58 

Department of Public Works Vol. II V— 123 6, 100 00 

Department of Railways and Canals— Canals Vol. II W— 76 143,530 98 

Railways Vol. II W— 76 37,548 80 



$ 498,251 36 



Repayments of Advances under Open Accounts 
Remboursements D'avances aux Comptes Speciaux 

Department of Immigration and Colonization — 

Empire Settlement Scheme: Assisted Passage Repayments Page — 140 138,263 96 

Department of the Interior — Seed Grain Advances Page — 146 189, 648 89 

Department of Finance — Seed Grain Advances — Saskatchewan Government, 

1908 Page— 138 1,895 36 

Soldier Settlement Board— Loans to Settlers Page— 163 2,455,205 17 

" " Repayments under Empire Settlement Scheme Page — 162 14,055 71 

$ 2,799,069 09 



Cash Suspense Account — Public Works Department 

COMPTE DE CAISSE — MlNISTERE DES TrAVAUX PUBLICS 

Ottawa, Elgin Street Expropriation Vol. II V— 123 5,568 31 



Note: — 

(a) Trust and Loan Companies Tax, amounting to $335,367.65, credited by this office to the Depart- 
ment of Finance, appears in the Public Accounts in the revenue of Customs and Excise. 

(b) Superannuation Revenue, amounting to $392.15 which appears as a separate item in the Public 
Accounts is credited by this office to the Department of Finance. 

(c) Collections, amounting to $117,077.20 on account of Harbours, Wharfs and Piers, credited by this 
office to the Department of Marine and Fisheries, appear in the public Accounts in the revenue of the 
Public Works. 

(d) In addition to the amount of $29,069,169.35 shown as the total of the general revenue of the Post 
Office Department, the amount of $6,005,807.73 was collected and retained by certain postmasters for 
salaries and allowances in accordance with warrants issued by the Department. The details of these 
payments are shown in Volume II of this report, Part "S" page 2. 

Remarques — 

(a) Les produits de l'impot sur les compagnies de fiducie et de prets s'elevant a $335,367.65 ont 6te 
credites par ce bureau au Ministere des Finances et paraissent dans les Comptes Publics aux revenus des 
Douanes et de l'Accise. 

(6) Des recettes du fonds de pensions s'elevant a $392.15 qui figurent a un chapitre special des Comptes 
Publics ont ete creditees par ce bureau au Ministere des Finances. 

(c) Des encaissements s'elevant a $117,077.20 et provenant des revenus des ports, quais ou jetees 
sont credites par ce bureau au Ministere de la Marine et des Pecheries, mais paraissent dans les Comptes 
Publics aux revenus du Ministere des Travaux publics. 

(d) En plus de la somme de $29,069,169.35, de revenu general des Postes, une somme de $6,005,807.73 
a 6te perque mais retenue par certains mattres de poste pour etre appliquee sur leurs traitements ou alloca- 
tions conform em ent aux instructions du Ministere. On en trouve le detail dans le Volume II de ce rapport, 
par tie S, page 2. 



COMPTES DES REVENUS 75 

SUMMARIZED STATEMENT OF REVENUE-Conc— TABLEAU SOMMAIRE DES 

REVENUS-Fin. 

Audit Notes — 

Under the present methods the classification of "Sight Entries" in the revenue of the Customs and 
Excise is not obtainable and the system of taking deposits on these entries was questioned with 
a view of possible loss of revenue in cases of insufficiency of deposit and inability of recovering 
the full amount of the duty. (See precis of correspondence, page 214). 

An account of $915.69 for interest earned on monies collected for grain overages for 1925-1926 was deposi- 
ted to Casual Revenue. 

An under collection of $100 for Steamship Inspection fees in 1925-26 is still outstanding. (See precis 

*** of correspondence, page 220). 

The refund of $5,100 from Fines and Forfeitures of the Fisheries Department was to cover an expendi- 
ture of $3,302.79 re seizure of United States fishing vessel "Judique" and the balance was remitted 

F* to the owners of the vessel. 

An amount of $173,206.69 has been collected on account of grain overages at Public Terminal Elevators 
and has been deposited to the credit of the Board of Grain Commissioners in the Canadian Bank 
of Commerce at Fort William pending an Order in Council directing the manner in which it is to 
be applied. (See precis of correspondence, page 223). 

Notes de verification — 

D'apres les methodes actuellement suivies par le Ministere du Revenu National il n'est pas possible d'e- 
tablir une classification distincte des recettes de depots pour "entree a vue." Objection fut 
faite a cette methode par suite de pertes possibles en cas d'insuffisance de depot ou d'inhabilitS 
a recouvrer le plein montant des droits. (Voir precis de la Correspondance, page 225.) 

Un montant de $915.69 representant les interets acquis sur les sommes provenant des ventes de surplus 
de grains en 1925-26 fut verse au Revenu Casuel. 

Un deficit de $100 sur les droits d'inspection des navires a vapeur en 1925-26 n'a pas ete paye. (Voir 
precis de la correspondance, page 231). 

Le remboursement de $5,100 a meme les revenus provenant d'amendes et confiscations du Ministere 
des Pecheries etait pour couvrir une depense de $3,302.79, occasionnSe par la saisie du bateau de 
p£che des Etats-Unis le "Judique." La balance de $1,797.21 fut versee aux proprietaries du 
bateau. 

Un montant de $173,206.69, a ete percu sur la vente du surplus de grains dans les elevateurs publics des 
terminus. Cette somme a ete deposee a la Banque Canadienne de Commerce de Fort William, 
et portee au credit des Commissaires des grains, en attendant qu'un arrete en conceil ait decide 
de son emploi. (Voir precis de la correspondance, page 234). 



Verified— Verifie— 

Edmund E. Stockton. 

Chief Auditor of Revenue and Stores — Auditeur en chef du revenu et des magasins. 



76 



COMPTES DES REVENUS 



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DEPARTMENTAL SUMMARIES OF REVENUE AND 

EXPENDITURE 

SOMMAIRE DES REVENUS ET DES DEPENSES DES 

MINISTERES 



AGRICULTURE DEPARTMENT— MINISTERE DE L'AGRICULTURE 

Details in Part A, Vol. II — Detail, partie A, Vol. II 



Vote- 
Credit 
No. 


Vol. 

II 

Page 


Service 


Amount 
Montant 




A-2 
A-3 

A-10 

A-10 

A-ll 
A-13 
A-13 
A-15 
A-17 
A-18 
A-24 
A-39 
A-49 
A-49 
A-53 
A-53 
A-53 

A-53 

A-53 

A-54 
A-54 


REVENUE— REVENUS 


302,193 84 
6,187 77 






Fines and Forfeitures 






Total Revenue — Total des revenus 

EXPENDITURE— DEPENSES 
CIVIL GOVERNMENT— G0TJVERNEMENT CIVIL 

Salaries — Traitements — 
Minister — Ministre — Under Statute 






. . . (Page 73) 

9,594 05 
705,776 97 


$ 308,381 61 


3 






Deputy Minister — Sous-ministre 7, 500 00 

Assistant Deputv Minister 4, 725 00 

Staff 693,551 97 

Contingencies — Depenses contingentes — 

Salaries 38, 505 50 

Miscellaneous 76, 553 49 




3 


715,371 02 
115,058 99 












AGRICULTURE 

Dairying 

Cold Storage Warehouses 


830,430 01 


40 
41 


225,930 68 

18,967 20 

197,986 29 

299,673 76 

4,781 67 

1,275,274 69 

1,433,900 32 

1,902,293 13 

18,236 48 

366,187 67 

17,345 70 

13,503 70 

12,773 02 

20,000 00 

5,000 00 
24,918 83 

2,168 00 


42 
43 


Fruit 

Seed, Feed and Fertilizer Control 




44 
45 


Experiments in dehydration 

Live Stock 




402, 46 


Experimental Farms 




47 


Health of Animals 




48 
399, 49 


Entomology 

Destructive Insect and Pest Act 




50 
51 


Publications 

International Institute of Agriculture 




401, 52 


Agricultural Produce Marketing Agent in Great Bri- 
tain 




53 


Grant to the Dept. of Agriculture, Nova Scotia, to ap- 
ply on the amortization of the debt against the 
School Building at the Agricultural College, Truro, 
N.S 




54 


Grant to the Dept. of Agriculture, New Brunswick, to 
apply on the amortization of the debt against the 
Short Course School at Fredericton, N.B 




400 
404 


Expenses in connection with preparations for the 

World Poultry Congress, 1927 

Compensation for animals tested under the Animal 
Contagious Diseases Act, and dying from the disease 
for which they were tested before it was possible to 
slaughter them under the provisions of the Act, as 
follows: — 
J. N. McDonald, Whim Road East, P.E.I., $28.00; 
A. Pallardeau, St. Timothe, P.Q., $34.00; 
J. E. Leask, Seagrave, Ont., $96.00; E. Lind- 
say, Hornby, Ont., $80.00; Jos. Piatt, Ste. 
Agnes de Dundee, P.Q., $20.00; Andrew Oberle, 
Walkerton, Ont., $1,910.00 






79 


5,838,941 14 







80 



DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 



AGRICULTURE DEPARTMENT-Conc— MINISTERE DE L'AGRICULTURE-Fin 

Details in Part A, Vol. II— Detail, partie A, Vol. II 



Vote- 
Credit 
No. 


Vol. 

II 

Page 


Service 


Amount 

Montant 


Statute 


A-H 

Vol.1 

186 


EXPENDITURE-Con.— DEPENSES-Swite 
MISCELLANEOUS — DIVERS 

Gratuities, C.S. Act, 1918, Sec. 30 


$ 1,970 00 




Total Expenditure, Consolidated Fund — Total des depenses, 
Fonds consolide (Page 6) 

MISCELLANEOUS STATEMENTS — ETATS DIVERS 

Experimental Farms — Revenue and Expenditure — Fermes experi- 
mentales — Revenus et depenses — 






6,671,341 15 







ARCHIVES DEPARTMENT— DEPARTEMENT DES ARCHIVES 

Details in Part B, Vol. II— Detail, partie B, Vol. II 



Vote- 
Credit 

No. 


Vol. 

II 

Page 


Service 


Amount 
Montant 




B-2 
B-2 

B-3 

B-3 
B-4 

B-4 


REVENUE— REVENUS 

Casual Revenue — Revenu casuel 


. . (Page 73) 


31 00 




EXPENDITURE— DEPENSES 
CIVIL GOVERNMENT — GOUVERNEMENT CIVIL 

Salaries — Traitements — 

Deputy Minister— Sous-ministre $ 8,000 00 

Chairman of Board of Publications — 

President du bureau des publications 6, 000 00 
Staff 46,326 66 

Contingencies — Depenses contingentes 


60,326 66 
24,610 44 




23 
383, 23 


84,937 10 


341 


MISCELLANEOUS — DIVERS 

Public Archives 


84,571 36 
2,661 29 

4,990 24 




490 


Public Records Commission — Contin- 
gencies and salary of Chairman 




495 


T. H. Parker, W. T. Spencer, Museum 
Book Store, etc., for purchase of paint- 
ings, manuscript and other historical 
material 


92,222 89 




Total Expenditure, Consolidated Fund— Total des 

depenses — Fonds consolide (Page 6) 




177,159 99 







SOMMAIRE DES REVENUS ET DES DEPENSES DES DEPARTEMENTS 81 

AUDITOR GENERAL'S OFFICE— BUREAU DE L'AUDITEUR GENERAL 

Details in Part BB, Vol. II— Detail, partie BB, Vol. II 



Vote- 
Credit 
No. 


Vol. 

II 
Page 


Service 


Amount 
Montant 


4 


BB-5 

BB-6 
BB-5 


EXPENDITURE— DEPENSES 
CIVIL GOVERNMENT — GOUVERNEMENT CIVIL 

Salaries — Traitements — 

Auditor General— Under Statute $ 5 , 000 00 

Voted 10,000 00 

$ 
Staff 


15,000 00 
290,973 73 




4 


• 

Contingencies — Depenses contingentes — 

Salaries of temporary employees 20,979 15 

Printing and Stationery 21 , 043 93 


305,973 73 

45,075 59 
900 00 






Travelling Expenses 1 , 632 88 






Miscellaneous 1,419 63 




390 


Salaries, Reclassification, etc 






Total Expenditure, Consolidated Fund — Total des depenses — 
Fonds consolide (Page 6) 


$ 351,949 32 













CIVIL SERVICE COMMISSION— COMMISSION DU SERVICE CIVIL 

Details in Part C, Vol. II—DUail, partie C, Vol. II. 



Vote- 
Credit 
No. 


Vol. 

II 

Page 


Service 


Amount 
Montant 




C— 2 

C— 1 
C— 5 
C— 4 


REVENUE— REVENUS 
Casual Revenue — Revenu casuel (Page 73) 


$ 7 393 00 




EXPENDITURE— DEPENSES 

CIVIL GOVERNMENT— GOUVERNEMENT CIVIL 

Salaries — Traitements— 

Commissioners — Commissaires — Under Statute $ 17,216 67 

Staff 193, 146 15 




410-5 




5 


210,362 82 
Contingencies — Depenses contingentes — 

Salaries $ 15, 459 85 

Miscellaneous 28,853 25 

44,313 10 


254,675 92 
165 00 


390 


Salaries, Reclassification, etc 




Total^ Expenditure, Consolidated Fund — Total des 
depenses, Fonds consolide (Page 6) 






254,840 92 









45743—6 



82 



DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 



CUSTOMS AND EXCISE DEPARTMENT— MINISTERE DES DOUANES ET DE L'ACCISE 

Details in Part D, Vol. II—DStail, partie D, Vol. II 



Vote— 

Credit 

No. 



Vol. 
II 



Service 



Amount 
Montant 



349 
349 

430, 349 

349 

349 
349 

349 



403 
Statute 



D- 7 



D— 7 
D— 7 
D— 7 



D— 29 



D— 30 



D— 33 
D— 106 

D— 107 

D— 107 

D— 111 
D— 113 

D— 114 



D— 127 
D— 127 
D— 128 



Vol. I 
132 



REVENUE— REVENUS 

General Revenue — Revenu general — 

Customs Duties $141, 968, 677 64 

Excise Duties 48, 513, 160 44 

Excise Taxes 105, 613, 160 00 

Income Taxes 47, 386, 309 22 

Business Profits Taxes 710, 102 19 



Casual Revenue 

Fines and Forfeitures #. 

Premium, Discount and Exchange 



$344,191,409 49 

409,242 60 

305,899 97 

47 30 



Total Revenue — Total des revenus (Page 73) 



EXPENDITURE— DEPENSES 



CIVIL GOVERNMENT — GOUVERNEMENT CIVIL 



344,906,599 36 



Salaries — Traitements — 

Minister — Ministre — Under Statute 

Deputy Minister — Sous-ministre $ 2, 795 67 

Assistant Deputy Minister 5, 100 00 

Staff 538, 485 93 



9,594 05 



546,381 



Contingencies — Depenses contingentes — 

Salaries 

Miscellaneous 



4,225 40 
27,666 96 



555,975 65 



31,892 36 



CUSTOMS AND EXCISE— DOUANES ET ACCISE 

Salaries and contingent expenses of the several ports in 
the Dominion, etc 6, 457, 788 71 

Salaries and travelling expenses of Inspectors of ports, 
and of other officers on inspection and in connection 
with the Board of Customs .••;••• 819 > 204 61 

Miscellaneous — Printing and Stationery, subscriptions 
to papers, etc 521,417 6' 

Expenses of maintenance of revenue cruisers and for 
preventive service 358,833 24 

Special Preventive Service — Salaries and Expenses, etc 244,308 16 

Amount paid the Department of Justice to be dis- 
bursed by and accounted for to it for secret preven- 
tive service, etc 9, 137 62 

Administration of the Business Profits War Tax Act 

1916, and the Income War Tax Act of 1917, etc 1,719,759 92 



MISCELLANEOUS — DIVERS 

Remission of Excise Tax paid on automobiles unsold at 

the time such tax was repealed Dec. 18th, 1920. 1, 549, 207 90 

Clarkson, Gordon and Dil worth — re re-organization of 

the Department of Customs and Excise 51, 323 U 

Gratuities, C.S. Act 1918, Sec. 30 16,713 73 



Total Expenditure, Consolidated Fund— Total des 
depenses, Fonds consolide (Page 6) 



OPEN ACCOUNT — COMPTE SPECIAL 
Income Tax Suspense Account. — Compte provisoire de l'imp&t sur le 



587,868 01 



10,130,429 93 



1,617,244 77 



12,335,542 71 



SOMMAIRE DES RE VENUS ET DES DEPENSES DES MINISTERES 



83 



EXTERNAL AFFAIRS DEPARTMENT— MIN1STERE DES AFFAIRES EXTERIEURES 

Details in Part E, Vol. II— Detail, partie E, Vol. II 



Vol. 
II 

Page 



Service 



Amount 
Montant 



E— 2 

E— 2 



E— 3 



E-4 



E-4 



E-^ 



E— 7 



E— 5 

E— 5 
E— 5 

E— 6 
E— 6 
E— 7 

E— 7 



E— 7 
E— 7 



Vol.1 
132 



REVENUE— RE VENUS 

Casual Revenue — Revenu casuel $ 139, 442 07 

Premium , Discount and Exchange 64 

Total Revenue — Total des revenus (Page 73) 

EXPENDITURE— DEPENSES 

CIVIL GOVERNMENT — GOUVERNEMENT CIVIL 

Salaries — Traitements — 

Premier — Premier ministre — Under Statute 14,958 33 

Under Secretary— Sous-ministre $ 8 , 000 00 

Staff 72,741 67 

80,741 67 

95,700 00 
Contingencies — Depenses contingentes — 

Salaries 7,438 90 

Miscellaneous 20,022 78 

27,461 



$ 139,442 71 



HIGH COMMISSIONER S OFFICE, LONDON — BUREAU DU HAUT-COM- 
MISSAIRE, LONDRES 

Salaries — Traitements — 
High Commissioner — Haut-Commissaire — Under 

Statute 10, 000 00 

Secretarv — Secretaire 7,000 00 

Staff 16,680 00 

23,680 00 

33,680 00 
Contingencies — Depenses contingentes 74, 927 85 

LEGISLATION — LEGISLATION 

For distribution to Members of Parliament of the Publications of 
the League of Nations 

MISCELLANEOUS — DIVERS 

Paris agency 33, 775 75 

Passport Office 28, 634 91 

Canada's contribution towards the Permanent Secre- 
tariat of the League of Nations 165, 271 06 

Canadian Delegates to the League of Nations 5,878 17 

Canadian Representation in the United States 57,606 99 

Canadian representation at Geneva, including salary at 

$6,000 per annum, of W. A. Riddell, etc 9,970 31 

Repayment to His Majesty's Government of the 
transportation charges of the Canadian Delegation 
from New York to Liverpool re Imperial War Con- 
ference, 1918 904 27 

Unforeseen Expenses 1, 842 98 

Expenses of Delegation to Imperial Conference 28, 943 56 

Total Expenditure, Consolidated Fund — Total des 
depenses, Fonds consolide (Page 6) 

OPEN ACCOUNT — COMPTE SPECIAL 

Empress of Ireland Relief Fund. — Fonds de secours de 1' "Empress 
of Ireland". 



123,161 68 



108,607 85 



430 25 



332 828 00 



565,027 78 



45743— 6i 



84 DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 



FINANCE DEPARTMENT— M1NISTERE DES FINANCES 

Details in part F, Vol. II — Detail, partie F, Vol. II 



Vote- 
Credit 
No. 



Vol. 

II 

Page 



Service 



Amount 
Montant 



395, 8 



390 



Statute 
Statute 
Statute 



382, 



Statute 



F— 2 
F— 3 
F— 3 

F— 3 
F— 4 
F— 4 



F— 10 

F— 10 
F— 10 
F— 10 
F— 10 



F— 11 



F— 11 



F— 10 



F— 11 
F— 13 
F— 13 



F— 13 

F— 15 
F— 15 
F— 16 

F— 16 
F— 16 

F— 16 



F— 16 



REVENUE— REVENUS 

General Revenue — Revenu general — 

Interest on Investments % 8,559,401 12 

War Tax Revenue 2,457,862 55 

Superannuation Revenue (Fund No. 1) 392 15 



Casual Revenue 

Fine and Forfeitures 

Premium, Discount and Exchange. 



-$11,017,655 82 

227,263 68 

5,028 90 

644,490 66 



Special Revenue — German Reparations 

Total Revenue — Total des revenus (Page 73) 

EXPENDITURE— DEPENSES 



CIVIL GOVERNMENT — GOUVERNEMENT CIVIL 

Salaries — Traitements — 
Lieutenant Governors — Lieutenants-gouverneurs — 

Under Statute 

Minister-Ministre — Under Statute 

Deputy Minister— Sous Ministre 15, 000 00 

Assistant Deputy Minister 6, 500 00 

Staff 329 , 306 08 



$11,894,439 06 
1,756,704 02 



13,651,143 08 



79,333 30 
9,594 05 



350,806 08 



Contingencies — Depenses contingentes— 

Salaries 1, 440 00 

Contingencies 30,814 69 



Inspector General of Banks- 
Salaries 

Contingencies 



16,474 98 
2,386 17 



Salaries, Reclassification, etc. 



439,733 43 

32,254 

18,861 15 
2,255 00 






493,104 27 



INTEREST ON PUBLIC DEBT, ETC. — 
INTERET DE LA DETTE PUBLIQUE, ETC. 

Interest on Public Debt 129, 675,367 50 

Premium, Discount and Exchange 24, 013 46 

Sinking Funds 3,313, 140 77 



133,012,521 73 



CHARGES OF MANAGEMENT — FRAIS DE GESTION 

Offices of the Assistant Receivers General: salaries, 

$109,356.56; contingencies, $6,490.74 115,847 30 

Printing Dominion Notes 499, 068 71 

Printing, Advertising, Inspection, Express, etc 168,815 85 

Commission for payment of Interest on Public Debt, 

etc 100,402 38 

English Bill Stamps, etc 2, 162 33 

Temporary clerical work on the transfer and registra- 
tion of Bonds, Floatation of Loans, etc 72, 686 18 

Salary of Walter Duncan and contingent expenses 4, 268 78 



CHARGES OF MANAGEMENT — LOAN ACCOUNT — 
FRAIS DE GESTION — COMPTE DES PRETS 

Cost of Loan Flotations 



963,251 53 



3,278,032 13 
4,241,283 66 



SOMMAIRE DES REVENUS ET DES DEPENSES DES MINISTERES 



85 



FINANCE DEPARTMENT-Con— MINJSTERE DES FINANCES-Suite 
Details in part F, Vol. II — Detail, partie F, Vol. II 




F— 17 



F— 18 
F— 18 
F— 18 
F— 18 



F— 19 
F— 19 

F— 20 
F— 19 



F— 20 

F— 20 



F— 20 
F— 20 

F— 20 

F— 20 

F— 20 
F— 20 
F— 20 
F— 20 
F— 20 
F— 20 

F— 20 

F— 20 
F— 20 
F— 20 



F— 20 
F— 20 
F— 20 

F— 21 
F— 21 

F— 21 
F— 22 
F— 23 



EXPENDITURE-Cow.— DEPENSES-Sw/te 
SUBSIDIES TO PROVINCES — SUBVENTIONS AUX PROVINCES 

Ontario $ 2, 642, 61 1 68 

Quebec 2,256,419 

Nova Scotia 661,841 28 

New Brunswick 666, 765 76 

Manitoba 1,491,836 16 

British Columbia 738,816 

Prince Edward Island 381,931 88 

Alberta 1,643,942 20 

Saskatchewan 2, 032, 575 00 



Pensions of Judges 

Rt. Hon. W. S. Fielding. 

Mrs. Alice Joynson 

Various persons 



200,535 50 

10,000 00 

499 92 

19,158 85 



SUPERANNUATION — PENSIONS DE RETRAITE 

Civil Service Superannuation and Retirement Act 677,691 62 

Retiring allowances to former employees of the Dept. 

of Printing and Stationery 20, 788 52 

Annuity to J. R. Vicars 1, 020 60 

Public Service Retirement Act 769, 100 37 



MISCELLANEOUS — DIVERS 

Grants subject to Government audit — 

Ottawa Improvement Commission 150, 000 00 

National Battlefields Commission 48, 800 00 

Grants not subject to Government Audit — 

Royal Mint $ 184,614 63 

City of Ottawa 100, 000 00 

Canadian General Council of the Boy 

Scouts Association 15, 000 00 

Subscription to publications of the Em- 
pire Parliamentary Association 2, 000 00 

Dominion Council of Girl Guides 3, 000 00 

Interparliamentary Union for Peace 400 00 

Royal Astronomical Society 2, 000 00 

Royal Canadian Academy of Arts 2, 500 00 

Royal Society of Canada 7, 000 00 

Canadian Branch of the St. John Ambu- 
lance Association 5, 000 00 

Canadian National Institute for the 

Blind 10,000 00 

Canadian National Safety League 10,000 00 

The Banting Research Foundation 100,000 00 

Publication of the Proceedings of the 
International Mathematical Congress 

held in 1924 2,000 00 

443,514 63 

Board of Audit 94 

Negotiation of Treaties 1, 666 63 

Salaries and expenses of the Advisors engaged in the 

Tariff Enquiry 44,748 69 

Unforeseen Expenses 1, 214 39 

Royal Commission re claim of the Maritime Provinces 

—Expenses 26,409 10 

Government Contracts Supervision Committee 18,456 06 

Customs Department Enquiry — Expenses 236, 447 51 

Reception of the Interparliamentary Union for Peace.. 11,034 91 



$12,516,740 50 



230, 194 27 



1,468,601 11 



198,800 00 



86 



DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 



FINANCE DEPARTMENT-Conc— MINISTERE DES FTNANCES-Fin 

Details in part F, Vol. II — Detail, partie F, Vol. II 



Vote- 
Credit 
No. 



494 



Statute 



Vol. 

II 

Page 



F— 23 
F— 23 

F— 23 



F— 24 



Vol.1 
132 

133 

133 
133 

134 

134 

134 

136 

138 

138 
138 

139 
139 
139 



188 



Service 



EXPENDITURE-Cowc— DfiPENSES-Fm 
MISCELLANEOUS — CoHC. — DIVERS — Fin 

Clearing the Government Reserve on West side of 

Rideau Canal between the Plaza and Laurier Ave. % 100,000 00 

Expenses in connection with visit of Queen Marie of 

Roumania 1,232 57 

Gratuities, C.S. Act, 1918, Sec. 30 316 



*Governor General's Warrant — Mandat du Gouverneur General. 



MISCELLANEOUS CHARGES PAID DIRECT FROM CONSOLIDATED FUND- 

DEFENSES DIVERSES SOLDEES DIRECTEMENT A MEME LE FONDS 

CONSOLIDE 

Payments re Home Bank Creditors' Relief Act 256,775 87 

Interest credited to the Canadian Military Trust Funds 

at 3 per cent 258,885 21 

Contribution of Le Gerin to Superannuation Fund No. 1 
with interest at 4 per cent credited to Superannuation 

No. 5 (O.C. 2-494, March 31, 1926) 547 52 

Superannuation Fund No. 5 1,099,673 23 

Soldier Land Settlement — Loan Account — Reduction 
in loans, being amounts credited to Settlers' Loans 
on revaluation of livestock, authorized by Statute 
Ch. 53, 1925 2,921,062 91 

Total Expenditure, Consolidated Fund — Total des de- 
penses, Fonds consolide (Page 6) 



OPEN ACCOUNTS — COMPTES SPECIAUX 

Canadian Government Merchant Marine — Advance Account — Marine 

marchande de l'Etat-Compte d'avances 

C.N. Ry. Advance Account — Chemin de fer National Canadien — 

Compte d'avances. 
Civil Service Insurance Fund — Fonds de l'assurance du Service Civil. 
Common School Fund, Ontario and Quebec — Fonds des ecoles pu- 

bliques — Ontario et Quebec. 
Contractors' Securities, Trust Account — Garanties des entrepre- 
neurs — Compte fiduciaire. 
Montreal Harbour Commissioners — Advance Account — Commis 

saires du port de Montreal — Compte d'avances. 
National Battlefields Commission — Commission nationale des 

champs de bataille. 
Ottawa Improvement Commission — Commission d'embellissement 

d' Ottawa. 
Quebec Harbour Commissioners — Advance Account — Commissaires 

du port de Quebec — Comptes d'avances. 
Retirement Fund — Fonds de retraite. 
Seed Grain Advances, Saskatchewan Government, 1908 — Avances 

au gouvernement de la Saskatchewan pour grains de semence, 1908 
Superannuation Fund No. 2 — Fonds de pension N° 2. 
Superannuation Fund No. 5 — Fonds de pension N° 5. 
Vancouver Harbour Commissioners — Advance account — Commis 

saires du port de Vancouver — Compte d'avances. 



MISCELLANEOUS STATEMENT — ETATS DIVERS 

Statement of Receipts and Disbursements on account of Superannua- 
tion and Pensions, and Balances to the Superannuation Funds — 
Etat des recettes et des debourses relatifs aux retraites et pensions 
et soldes des fonds de pension. 



Amount 
Montant 



% 1,083,842 09 



4,536,944 74 



157,583,232 37 



SOMMAIRE DES REVENUS ET DES DEPENSES DES MINISTERES 



87 



GOVERNOR GENERAL'S SECRETARY'S OFFICE— SECRETARIAT DU GOUVERNEUR 

GENERAL 







Details in Part G, Vol. II— Detail, partie G, Vol. II 




Vote- 
Credit 
No. 


Vol. 

II 

Page 


Service 


Amount 
Montant 




G— 2 
G— 3 

G-3 
G— 3 


REVENUE— REVENUS 
Casual Revenue — Revenu casuel (Page 73) 


$ 42 00 




EXPENDITURE— DEPENSES 

CIVIL GOVERNMENT — GOTJVERNEMENT CIVIL 

Salaries — Traitements — 
Governor General — Gouverneur General — 

Under Statute % 48, 666 66 




380, 2 






Aides-de-Camp $ 10, 000 00 

Governor General's Secretary — 
Under Statute 1, 225 80 






Voted 1,838 72 

Staff 23, 125 78 










380, 2 


84,856 96 

Contingencies — Depenses contingentes — 
Allowance for travel of Governor General. 50,000 00 

Miscellaneous 19, 933 22 

69,933 22 


154,790 18 
1,800 00 


405 


MISCELLANEOUS — DIVERS 

Gratuity, to A. F. Sladen, in lieu of retiring leave 




Total Expenditure, Consolidated Fund — Total des depenses, 
Fonds consolide (Page 6) 






156,590 18 







DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 



HEALTH DEPARTMENT— MIN1STERE DE LA SANTE 

Details in Part GG, Vol. II— Detail, partie GG, Vol. II 



Vote— 
Credit 

No. 



315 
322 
323 
324 
325 
Statute 



Vol. 

II 

Page 



GG— 2 
GG— 2 
GG— 3 



GG— 4 



GG— 5 



387, 


63 


GG— 5 




64 


GG— 6 


405 


65 


GG— 6 




66 


GG— 9 




67 


GG— 11 




68 


GG— 12 




69 


GG— 12 




406 


GG— 13 



GG— 13 
GG— 13 
GG— 13 
GG— 13 
GG— 13 
GG— 13 



Service 



REVENUE— RE VENUS 

Sick Mariners' Fund — Fonds des marins impotents $195,080 28 

Casual Revenue 60, 819 83 

Fines and Forfeitures 12, 659 91 

Total Revenue — Total des revenus (Page 73) 



EXPENDITURE— DEPENSES 
CIVIL GOVERNMENT — GOUVERNEMEVr CIVIL 

Salaries — Traitements — 

Deputy Minister— Sous-ministre $ 6, 000 00 

Assistant Deputy Minister 4, 560 00 

Staff 146,786 06 

Contingencies — Depenses contingentes — 

Salaries 8, 095 28 

Miscellaneous 41, 207 88 



157,346 06 



49,303 16 



HEALTH — SANTE 

Administration of the Acts respecting Food and Drugs. 105,799 90 

Pollution of Inland Waters 5,400 00 

Marine Hospitals, etc 189,923 92 

Quarantine 191,917 02 

Immigration Medical Inspection 78, 085 47 

Laboratory of Hygiene 4, 960 13 

Venereal Diseases 119, 132 44 

Canadian Tuberculosis Association 5, 000 00 



MISCELLA NEOUS — DIVERS 

Victorian Order of Nurses 10,000 00 

Canadian Council on Child Welfare 5, 000 00 

Canadian Social Hygiene Council 10, 000 00 

Canadian Tuberculosis Association 20, 000 00 

Mental Hygiene Comity 10,000 00 

Gratuities, C.S. Act, 1918, Sec. 30 170 00 

Total Expenditure, Consolidated Fund — Total des depenses, 
Fonds consolide (Page 6) 



Amount 
Montant 



$268,560 02 



206,649 22 



700,218 88 



55,170 00 



962,038 10 



SOMMAIRE DES REVENUS ET DES DEPENSES DES MINISTERES 



89 



DEPARTMENT OF IMMIGRATION AND COLONIZATION— MINISTfiRE DE L'lMMI- 
GRATION ET DE LA COLONISATION 

Details in Part H, Vol. II— Detail, partie H, Vol. II 



Vote- 
Credit 
No. 



Vol. 
II 

Page 



Service 



Amount 
Montant 



11 



11 



Statute 



H— 2 

H— 2 
H— 3 
H— 3 



H— 3 



H— 7 



55 


H— 7 


56 


H— 7 


>57 


H— 28 


58 


H— 30 


59 


H— 31 


60 


H— 33 


61 


H— 33 


62 


H— 33 



H— 34 



Vol.1 
140 

141 

140 



REVENUE— REVENUS 

Chinese Immigration Revenue — Revenus de l'immigra- 

tion ehinoise $ 13,228 00 

Casual Revenue 32,815 98 

Fines and Forfeitures 64, 031 45 

Premium, Discount and Exchange 138 67 

Total Revenue — Total des revenus (Page 73) 



EXPENDITURE— DEPENSES 

CIVIL GOVERNMENT — GOUVERNEMENT CIVIL 

Salaries — Traitements — 

Minister — Ministre — Under Statute 5, 166 65 

Deputy Minister— Sous-ministre $ 8,000 00 

Assistant Deputy Minister 4, 950 00 

Staff 235, 452 78 

248,402 78 

253,569 43 
Contingencies — Depenses contingentes 31, 529 04 

IMMIGRATION AND COLONIZATION — IMMIGRATION ET COLONISATION 

Salaries of agents, etc $ 769, 150 22 

Contingencies — General expenses, etc 863, 183 73 

Empire Settlement Scheme 488,488 50 

Chinese Immigration — Salaries, etc 64, 232 95 

Exhibitions, —Salaries, etc 129, 946 10 

Relief of distressed Canadians abroad 2 , 254 74 

Buildings in St. John, N.B 19,710 26 

New Zealand and South Seas Exhibition 2, 025 19 

MISCELLANEOUS — DIVERS 

Gratuities C.S. Act, 1918, Sec. 30 

Total Expenditure, Consolidated Fund — Total des depenses — 
Fonds consolide (Page 6) 

* Governor General's Warrants — Mandats du Gouverneur General. 



110,214 10 



OPEN ACCOUNTS — COMPTES SPECIAUX 

Empire Settlement Scheme — Assisted Passage Loan Account — Loi 
d'etablissement imperial — Compte des prets pour frais de passage. 

Immigration Agents' Trust Accounts — Comptes fiduciaires des 
agents d' immigration. 

Immigration Guarantee and Special Fund — Fonds fiduciaire special 
et de garantie de l'immigration. 



MISCELLANEOUS STATEMENT — ETATS DIVERS 

Three Thousand Family Settlement Scheme — Plan d'etablissement 
des trois mille families. 



285,098 47 



2,338,991 69 



1,363 32 



2,625,453 48 



90 



DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 



INDIAN AFFAIRS DEPARTMENT— M1NISTERE DES AFFAIRES IND1ENNES 

Details in Part I, Vol. II — Detail, partie I, Vol. II 



Vote— 

Credit 

No. 



Vol. 

II 

Page 



Service 



Amount 
Montant 



12 



12 



(1925-26) 



Statute 



I— 3 



I— 4 



I— 4 



476, 268 


I— 4 


417, 269 


I— 6 


418, 270 


I— 7 


477, 271 


I— 7 


419, 478 




272 


I— 11 


479, 420, 




273 


1—21 


274 


1—25 


421, 275 


1—26 


480, 276 


1—28 


Statute 


1—42 



1—43 



Vol.1 
142 

143 

144 



REVENUE— REVENUS 
Casual Revenue — Revenu casuel 



(Page 73) 



EXPEND ITURE— DEPENSES 
CIVIL GOVERNMENT — GOUVERNEMENT CIVIL 

Salaries — Traitements — 
Superintendent General (shown under Interior Department) — 

Deputy Superintendent General $ 8 , 000 00 

Assistant Deputy and Secretary 4,800 00 

Staff 139,052 90 

$ 151,852 90 

Contingencies — Depenses contingentes — 

Salaries 2,470 85 

Miscellaneous 12,894 01 

15,364 86 

Salaries, Reclassification, etc 240 00 

INDIANS— INDIENS 

Nova Scotia 81,836 30 

New Brunswick 39, 170 01 

Prince Edward Island 5, 662 65 

Ontario and Quebec 266,898 08 

Manitoba, Saskatchewan, Alberta and Northwest- 
Territories 713,927 30 

British Columbia 349,850 81 

Yukon 16, 006 41 

General 231,339 09 

Indian Education 1, 951 , 327 42 

Indian Annuities, Indian Act, Sec. 171, etc 213,376 00 

MISCELLANEOUS — DIVERS 

Gratuities, C.S. Act, 1918, Sec. 30 

Total Expenditure, Consolidated Fund — Total des depenses — 
Fonds consolide (Page 6) 



OPEN ACCOUNTS — COMPTES SP^CIAUX 
Indian Commissioner's Greater Production Account — Compte du 

commissaire des Indiens pour l'augmentation de la production. 
Indian Trust Funds — Fonds fiduciaires des Indiens. 
Prairie Provinces Indian Fund — Fonds des Indiens des provinces des 

Prairies. 



,423 90 



167,457 76 



3,869,394 07 



680 00 



4,037,531 83 



SOMMAIRE DES REVENUS ET DES DEPENSES DES MINISTERES 



91 



INSURANCE DEPARTMENT— DEPARTEMENT DES ASSURANCES 

Details in Part J, Vol. II — Detail, partie J, Vol. II 



Vote- 
Credit 
No. 


Vol. 

II 

Page 


Service 


Amount 
Montant 




J— 2 

J— 3 
J— 3 

J— 4 
J— 4 


REVENUE— REVENUS 
Insurance Superintendence — Surintendance des Assurance.. . (Page 73) 

EXPENDITURE— DEPENSES 

CIVIL GOVERNMENT — GOUVERNEMENT CIVIL 

Sa 1 aries — Traitem ents — 

Superintendent— Surintendant $ 10 , 000 00 

Staff 69,446 45 

$ 79,446 45 

Contingencies — Depenses contingentes — 

Salaries 2, 028 05 

Miscellaneous 37,840 86 

39,868 91 


$ 120,333 73 


13 
13 


119,315 36 


318 


MISCELLANEOUS — DIVERS 

Fire Prevention 9, 946 28 


319 


Expenses of a technical investigation re roof coverings 
from the standpoint of fire prevention 6, 256 71 


16,202 99 




Total Expenditure, Consolidated Fund — Total des depenses — 
Fonds consolide (Page 6) 




135,518 35 

















INTERIOR DEPARTMENT— MINISTERE DE L'INTERIEUR 

Details in Part K, Vol. II— Detail, partie K, Vol. II 



Vote- 
Credit 
No. 



Vol. 
II 

Page 



Service 



Amount 
Montant 



14 



386, 381, 
14 



390 

396 

(1925-26) 



K— 2 
K— 8 

K— 9 



K— 10 



K— 28 



K— 28 



K— 28 
K— 28 



REVENUE— REVENUS 

General Revenue — Revenu general — 

Dominion Lands $3,327,273 22 

Ordnance Lands 29,702 44 

Casual Revenue — Revenu casuel — 

Sundries 41,927 06 

Yukon and N.W.T.— Registration Fees 424 40 

Fines and Forfeitures 

Total Revenue — Total des revenus (Page 73) 

EXPENDITURE— DEPENSES 

CIVIL GOVERNMENT — GOUVERNEMENT CIVIL 

Salaries — Traitements — 

Minister— Ministre — Under Statute 7, 583 31 

Deputy Minister— Sous-ministre $ 8, 000 00 

Assistant Deputy Minister 5, 100 00 

Staff 1 , 357, 900 77 

1,371,000 77 

Contingencies — Depenses contingentes — 1 , 378 , 584 08 

Salaries 9,760 13 

Miscellaneous 83,783 30 

93,543 43 

Salaries, Reclassification, etc 8,445 16 

Salaries, Reclassification, etc 480 00 

8,925 16 



$ 3,356,975 66 



42,351 46 
4,472 45 



3,403,799 57 



481,052 67 



92 



DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 



INTERIOR DEPARTMENT-Con— MIN1STERE DE L'INTERIEUR-Suite 

Details in Part K, Vol. II— Detail, partie K, Vol. II 




234 
234 

467, 235 

236 
236 

237 



399, 278 
482, 278 



280 
280 
280 
280 

400 





281 


K— 45 




281 


K— 45 




281 


K— 46 




281 


K— 46 


401, 


281 


K— 46 




281 


K— 60 




281 


K— 60 




281 


K— 64 




281 


K— 64 




281 


K— 64 


401, 


281 


K— 65 




281 


K-73 


401, 


281 


K-74 




281 


K— 75 




281 


K— 75 




281 


K— 75 




281 


K-76 


483, 


281 


K— 76 




281 


K— 76 




281 


K— 76 


483, 


281 


K— 76 


401, 


281 


K— 76 




281 


K— 77 




483 


K— 77 



K— 29 
K— 29 

K— 30 

K— 34 
K— 36 

K— 36 



K— 38 
K— 38 



K— 38 
K— 39 
K— 39 
K— 39 

K— 39 



EXPENDITURE-Con.— DEPENSES-Sw*7e 

SCIENTIFIC INSTITUTIONS — INSTITUTIONS SCIENTIFIQUES 

Dominion Observatory at Ottawa $ 50, 583 53 

Dominion Astrophysical Observatory at Victoria, 

B.C 17, 515 04 

Topographical mapping of the industrial areas, Aerial 

surveys, etc 380,361 08 

Investigations, reconnaissance, triangulations, etc 243, 440 95 

Compensation to Temiskaming and N. Ontario Rail- 
way re injury to John Hedin 240 00 

Survey and demarcation of International Boundaries. . 24,859 26 



GOVERNMENT OF THE NORTH WEST TERRITORIES — 
ADMINISTRATION DES TERRITOIRES DU NORD-OUEST 

Salaries and expenses re administration, etc 155,776 20 

Explorations, salaries and contingencies, etc 77, 764 65 



GOVERNMENT OF THE YUKON TERRITORY — ADMINISTRATION DU TERRI- 
TOIRE DU YUKON 

Salaries and expenses re administration, etc 64, 119 64 

Grant to Local Council 45,000 00 

Grant for maintenance and construction of roads 70, 000 00 

Grant to Local Council re public works destroyed by 

the floods, etc 7,000 00 

Compensation to John Mclver re placer mining claims 

on Poker Creek 3,000 00 



DOMINION LANDS AND PARKS — DOMAINE ET PARCS DE L ETAT 

Salaries of Dominion Lands Outside Service 510,818 53 

Dominion Lands Contingencies, etc 167, 994 85 

Fees of the Board of Examiners for D.L.S., etc 1,797 16 

Grant re publishing the transactions of the Association 

of Dominion Land Surveyors 125 00 

Protection of Timber, etc 1, 297, 592 80 

Grant to Canadian Forestry Association 4,000 00 

Surveys, investigations and administration of water 

and power resources, etc 439, 299 86 

Professional assistance re International and Boundary 

Waterway questions 7, 160 54 

Lake of the Woods Control Board 9, 633 44 

Grant to Western Canada Irrigation Association 1 , 000 00 

Canadian National Parks, etc 1, 162, 306 06 

Administration of the Migratory Birds Convention Act 51, 367 63 

Maps, plans, reports, etc 171, 664 99 

Costs of Litigation and legal expenses 7, 996 98 

Ordnance Lands — Salaries and expenses , 19,975 88 

Grant to Alpine Club of Canada 1,000 00 

Mrs. E. S. Forbes, compassionate allowance 1,050 00 

To satisfy halfbreed claims, Mackenzie River Dis- 
trict, N.W.T 8,160 00 

Salaries and expenses re Seed Grain and Relief collec- 
tions 43, 683 42 

Relief of needy settlers in the Province of Alberta and 

Saskatchewan 2, 279 80 

Removal of settlers from drought stricken areas 43,079 04 

Transfer of buffalo from Buffalo Park, Alta., to Wood 

Buffalo Park, N.W.T 21,718 60 

Refund, to the beneficiaries of Wm. Beairsto, C.E.F., 

of amount paid on account of preemption 587 66 

Expenses re uncollected portions of advances of Seed 
Grain to holders of unpatented lands in Saskatche- 
wan 841 11 



$ 716, 



233,540 85 



189, 119 64 



SOMMAIRE DES REVENUS ET DES DEPENSES DES MINISTERES 



93 



INTERIOR DEPARTMENT-Conc— MINISTERE DE L'INTERIEUR-Fin 

Details in Part K, Vol. II— Detail, partie K, Vol. II 



Vote- 


Vol. 




Amount 


Credit 


II 


Service 


— 


No. 


Page 




Montant 






EXPENDITURE-Comc— DEPENSES-F*« 








DOMINION LANDS AND PARKS-CoWC — DOMAINE ET PARCS DE L'ETAT-Fin 




483 


K— 77 


Royal Commission on Pulpwood — outstanding accountsS 1,529 19 




483 


K— 77 


Government of United States re Lake of the Woods 
Convention 275,000 00 




483 


K-77 


Enlarging the Western Outlet of the Lake of the Woods, 
etc., See also Vote 326 30,000 00 










$ 4,281,662 54 










MISCELLANEOUS — DIVERS 




326 


K— 78 


Enlarging the Western Outlet of the Lake of the Woods, 
See also Vote 483 50,000 00 




496 


K— 78 


Salaries, Reclassification, etc 21, 159 71 




492 

(1925-26) 

Statute 


K— 78 


Salaries, Reclassification, etc 3, 705 00 




K— 78 


Gratuities, C.S. Act 1918, Sec. 30 3,280 00 










78,144 71 




Total Expenditure, Consolidated Fund — Total des depenses, 










Fonds consolide (Page 6) 


6,980,520 27 




Vol. I 


OPEN ACCOUNTS — COMPTES SPECIAUX 






144 


Canada Land and Irrigation Co., Advance Account — Compte d'avan- 
ces a, la "Canada Land and Irrigation Co." 






145 


School Lands Funds — Fonds des terres d'ecoles. — 
Alberta. 
Manitoba. 
Saskatchewan. 






146 


Seed Grain and Relief, Department of the Interior — Compte pour 
secours et grains de semence, Ministere de lTnterieur. 






146 


Yukon Consolidated Revenue Fund — Fonds du Revenu Consolide 
du Yukon. 

MISCELLANEOUS STATEMENTS— ETATS DIVERS 






192 


Yukon Territory — Summary of Revenue and Expenditure of the 
Dominion Government — Territoire du Yukon — Sommaire des 
revenus et des depenses du gouvernement federal. 

Yukon Territorial Government — Gouvernement du territoire du 
Yukon. 






193 


Comparative Statement of Revenue and Expenditure — Tableau 
com para tif des revenus et des depenses. 






194 


Liquor Account — Compte des liqueurs. 






195 


Comparative Profit and Loss Statement for five years compiled 
from the printed reports of the Yukon Territorial Treasurer. — 
Etat comparatif des profits et pertes etablis d'apres les rapports 
imprimes du tresorier du Territoire du Yukon pour les cinq der- 


• 






nieres annees. 





94 



DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 



JUSTICE DEPARTMENT— MIN1STERE DE LA JUSTICE 

Details in Part L, Vol. II — Detail, partie L, Vol. II 




387, 15 



15 



391, 31 
31 

Statute 
32 



Statute 

Statute 

33 



Statute 
34 

Statute 



L— 3 
L— 3 
L— 3 



L— 5 



L— 6 
L— 6 



L— 7 
L— 7 
L— 7 



L— 7 
L- 7 

L— 8 
L— 8 
L— 9 
L— 9 
L— 9 
L— 9 
L— 10 
L— 10 
L— 10 
L— 10 
L— 10 
L— 11 
L— 11 
L— 11 
L— 11 
L— 11 
L— 12 
L— 12 



REVENUE— REVENUS 

Penitentiaries— Penitenciers $ 170, 338 33 

Casual Revenue 28,961 33 

Fines and Forfeitures 205 50 

Total Revenue — Total des revenus (Page 73) 



EXPENDITURE— DEPENSES 

CIVIL GOVERNMENT — GOUVERNEMENT CIVIL 

Salaries — Traitements — 

Minister— Ministre— Under Statute 9, 594 05 

Solicitor General — Procureur general — 

Under Statute 5, 944 31 

Deputy Minister— Sous-ministre $ 10, 000 00 

Assistant Deputy Ministers 12,000 00 

Staff 146,798 43 

168,798 43 

Staff— Supreme Court of Canada 38, 260 00 

Staff— Exchequer Court of Canada 22, 400 00 

— 229,458 43 

244,996 79 
Contingencies — Depenses contingentes — 

Salaries 9, 604 16 

Miscellaneous 22, 638 73 



32,242 89 



ADMINISTRATION OF JUSTICE — ADMINISTRATION DE LA JUSTICE 



Miscellaneous expenditure 

Living allowance for Judge of Atlin District, 
Supreme Court of Canada — 

Salaries of judges 

Contingencies and disbursements 



B.C. 



75,967 75 
23,298 21 



Exchequer Court of Canada — 

Salaries of judges 

Travel of Admiralty judges 

Contingencies and disbursements . 

Yukon Territory — 

Salary of judge 

Miscellaneous expenditure 



Ontario, salaries of judges 

Ontario, travel of judges 

Quebec, salaries of judges 

Quebec, travel of judges 

Nova Scotia, salaries of judges 

Nova Scotia, travel of judges 

New Brunswick, salaries of judges 

New Brunswick, travel of judges 

Manitoba, salaries of judges 

Manitoba, travel of judges 

British Columbia, salaries of judges 

British Columbia, travel of judges 

Prince Edward Island, salaries of judges. 
Prince Edward Island, travel of judges. . . 

Saskatchewan, salaries of judges 

Saskatchewan, travel of judges 

Alberta, salaries of judges 

Alberta, travel of judges 



23,906 12 

258 00 

9,188 58 



9,000 00 
9,312 27 

495,775 50 

37,960 45 

449,151 77 

27,068 40 

98,166 60 

5,807 25 

96,250 00 

7,406 30 

150,249 92 

6,041 10 

171,750 00 

21,120 61 

43,000 00 

534 95 

197,701 04 

14,844 30 

160,370 96 

25,688 30 



15,454 94 
1,200 00 



),265 96 



33,352 70 



18,312 27 



$ 199,505 16 



277,239 68 



2,008,887 45 



SOMMAIRE DES REVENUS ET DES DEPENSES DES MINISTERES 



95 



JUSTICE DEPABTMENT-Conc— MINISTERE DE LA JUSTICE-Fin 

Details in Part L, Vol. II — Details, partie L, Vol. II 



Vote— 
Credit 

No. 



Vol. 

II 

Page 



Service 



Amount 
Montant 



392 



L— 12 



393 


L— 12 


394 


L— 12 


tatute 


L— 13 


35 


L— 14 


35 


L— 15 


35 


L— 16 


35 


L— 17 


395, 35 


L— 18 


35 


L—18 


35 


L— 19 


35 


L— 19 



314 


L— 19 


328 


L— 19 


329 


L— 20 


330 


L— 20 


331 


L— 20 


332 


L—20 


Statute 


L— 21 


Statute 


L— 21 



EXPENDITURE-Cowc— DEPENSES-F*'n 

PENITENTIARIES — PENITENCIERS 

Travelling expenses of Judge C. E. Hewson while acting 

in Sudbury District $ 1,500 00 

Expenses of appeal to Privy Council re Lord's Day Act. 6,122 06 

Expenses of Commission re election in Athabaska Dis- 
trict 10, 000 00 

Exchequer Court Award 7, 045 63 

Kingston 388, 081 93 

St. Vincent de Paul 393,735 56 

Dorchester 230, 241 34 

Manitoba 223,450 92 

British Columbia 212,394 30 

Alberta 2,433 99 

Saskatchewan 234, 699 69 

General 518 27 



MISCELLANEOUS — DIVERS 

Unforeseen expenses 504 29 

Administration of the Bankruptcy Act 343 73 

Litigated matters 66, 750 30 

Canadian Law Library, London, Eng 357 76 

Pecuniary Claims Convention with U.S.A 9,919 90 

Revision of the Dominion Statutes 34,977 79 

Judicial Committee of the Privv Council 2, 000 00 

Gratuities, C.S. Act, 1918, Sec. 30 6,686 66 



Total Expenditure, Consolidated Fund — Total des depenses, 
Fonds consolide (Page 6) 



$ 2,201,141 01 



1,685,556 00 



121,540 43 



4,285,477 12 



96 



DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 



LABOUR DEPARTMENT— MJNISTERE DU TRAVAIL 

Details in Part M, Vol. II — Detail, parhe M, Vol. II 



Vote— 

Credit 

No. 



16 



382, 16 



396 


M— 4 


(1925-26) 




475, 253 


M— 5 


473, 254 


M— 5 


255 


M— 5 


Statute 


M— 6 


256 


M— 7 


257 


M-7 


258 


M— 8 


259 


M— 8 


260 


M— 8 


Statute 


M— 9 


261 


M— 9 


474 


M— 9 



314 
Statute 



Vol. 

II 

Page 



M— 2 
M— 2 



M— 4 



M— 4 



M— 9 
M— 9 



Vol.1 

148 



Service 



REVENUE— REVENUS 

Casual Revenue — Revenu casuel $ 1, 515 40 

Fines and Forfeitures 76, 189 11 

Total Revenue — Total des revenus (Page 73) 



EXPENDITURE— DEPENSES 
CIVIL GOVERNMENT — GOUVERNEMENT CIVIL 

Salaries — Traitements — 

Minister — Ministre — Under Statute 9, 594 05 

Deputy Minister — Sous -ministre $ 6, 000 00 

Assistant Deputy Minister 4, 500 00 

Staff 151,504 62 



162,004 62 



171,598 67 
Contingencies— Depenses contingentes— 

Salaries— Traitements 5, 808 59 

Miscellaneous — Divers 21, 066 06 

26,874 65 

Salaries, Reclassification, etc 240 00 



LABOUR — TRAVAIL 

Annuities Administration 16, 952 15 

Combines Investigation Act 54, 616 01 

Conciliation and Labour Act 35, 000 00 

Employment Offices. Co-ordination Act 150, 000 00 

Employment Offices. Administration 35,000 00 

Fair Wages and Inspection Officers 4, 552 32 

Industrial Disputes Investigation Act 17,421 64 

International Labour Conference 8, 718 29 

Joint Industrial Councils 1 , 934 13 

Dominion — Provincial Technical Education Act 1,047,535 80 

Administration Technical Education 3, 000 00 

Unemployment Relief 77, 684 66 



MISCELLANEOUS— DIVERS 

Unforeseen Expenses 2, 000 00 

Gratuity, C.S. Act, 1918, Sec. 30 2,010 00 

Total Expenditure, Consolidated Fund — Total des depenses 
Fonds consolide (Page 6) 



OPEN ACCOUNT COMPTE SPECIAL 

Government Annuities Fund— Fonds des rentes viageres de l'Etat. 



Amount 
Montant 



77,704 51 



198,713 32 



1,452,415 00 



4,010 00 



1,655,138 32 



SOMMAIRE DES REVENUS ET DES DEPENSES DES MINISTERES 



97 



LEGISLATION— LEGISLATION 

Details in Part N, Vol. II— Detail, partie N, Vol. II 




N— 2 
N— 2 



N— 5 
N— 5 



N— 6 

N— 7 



N— 5 



N— 8 
N— 9 
N— 9 
N— 9 
N— 11 



N-13 
N-13 

N-5 

N-13 

N-13 

N-13 
N-13 



N— 14 
N-14 



REVENUE— REVENUS 

Casual Revenue — Revenu casuel $ 44, 127 16 

Fines and Forfeitures 15, 200 00 

Total Revenue— Total des revenus (Page 73) 



EXPENDITURE— DEPENSES 

LEGISLATION — LEGISLATION 

The Senate — Senat — 

Salary of Speaker— Under Statute 6, 000 00 

Salaries and Contingencies — 

Clerk of the Senate $ 6, 000 00 

Staff 65,275 64 

71,275 64 
Miscellaneous — Divers 100, 497 36 

171,773 00 

Indemnity and Transportation 428, 887 35 

Full Sessional indemnity to Senators for days lost 

through illness, etc 11,000 00 

House of Commons— Chambre des communes- 
Salaries — Traitements — 

Speaker— President— Under Statute 6, 000 00 

Deputy Speaker— Under Statute 4, 000 00 

Clerk of the House of Commons 6, 000 00 

Staff 212,566 13 

218,566 13 



228,566 13 
Expenses of Committees, Clerical Assistance, etc.. . . 218,012 26 

Contingencies 52,410 00 

Publishing Debates 58,394 16 

Estimates of Sergeant-atArms 209, 047 09 

Indemnity to Members and transportation, including 

additional indemnity to Leader of Opposition 1, 133,403 13 

Indemnity to the Rt. Hon. Arthur Meighen, Leader 

of the Opposition for the period January 1st to 

March 7th, 1922, inclusive 

Full sessional indemnity to Members for days lost 

through illness, etc 



1,854 83 
3,900 00 



Library of Parliament — Bibliotheque du Parlement — 
Salaries — Traitements — 

Joint Librarians 12,000 00 

Staff 26,320 00 



Books for the General Library, in- 
cluding binding 14, 470 38 

Books for the Library of American 

History 999 08 

Contingencies 10, 169 17 

Cost of printing Reports 950 40 



38,320 00 



26,589 03 



General — En general- 
Printing, Printing Paper and Binding. 
Payment to each Member of the 
Senate and House of Commons who 
attended the first part of the present 
Session of an amount representing 
the actual moving or transportation 
expenses and reasonable living ex- 
penses — 

The Senate 

House of Commons 



92,536 92 



4,607 50 
13,530 15 



18,137 65 



59,327 16 



617,660 35 



1,905,587 60 



64,909 03 



110,674 57 
,698,831 65 



45743—7 



DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 



LEGISLATION-Conc— LEGISLATION-Fin 

Details in Part N, Vol. II— Detail, partie N, Vol. II 



Vote- 
Credit 
No. 


Vol. 

II 

Page 


Service 


Amount 
Montant 


Statute 
Statute 


N— 16 

N— 16 

N— 5 
N— 15 

N— 16 

N— 16 

Vol.1 
148 


EXPENDITURE-Ccwc— DEPENSES-.Ft» 

ELECTIONS 

Controverted Elections — Elections contestees $ 56 45 

Expenses of Elections 1, 844, 479 31 








$ 1,844,535 76 


Statute 


MISCELLANEOUS — DIVERS 

Salary of Chief Electoral Officer 12, 000 00 


*320 


Chief Electoral Office — Salaries and contingencies of 
office 12, 374 71 




346 

Statute 


Purchase of 650 copies of the Canadian Parliamentary 

Guide 1,950 00 

Gratuities, C.S. Act, 1918, Sec. 30 505 50 


26,830 21 




Total Expenditure, Consolidated Fund — Total des depenses— 
Fonds consolide (Page 6) 

*Governor General's Warrant — Mandat du Gouverneur General. 




4,570,197 52 








OPEN ACCOUNT — COMPTE SPECIAL 

Dominion Elections, Candidates' Deposits — Elections federates, de- 
pots des candidats. 





MARINE AND FISHERIES DEPARTMENT— MI NISTERE DE LA MARINE ET DES 

PICKERIES 

Details in Part O, Vol. II—D6tail, partie 0, Vol. II 




0-2 


O— 2 


0—2 


O— 3 


0—3 


O— 3 


O— 4 


O— 5 


0—5 



REVENUE— REVENUS 

MARINE 

General Revenue — Revenu general — 

Dominion Steamers $ 11,875 30 

Steamboat Inspection 135, 130 90 

Wharves and Piers 117,077 20 

$ 264,083 40 

Casual Revenue 362,418 71 

Fines and Forfeitures 2, 924 50 

FISHERIES — PECHERIES 

Fisheries Licenses 175,213 13 

Casual Revenue 40,082 61 

Fines and Forfeitures 10,082 72 

Premium, Discount and Exchange 1 08 

Total Revenue— Total des revenus (Page 73) 



$ 629,426 61 



225,379 54 



854,806 15 



SOMMAIRE DES REVENUS ET DES DEPENSES DES MINISTERES 



99 



MARINE AND FISHERIES DEPARTMENT-Con— MINISTERE DE LA MARINE ET DES 

PECHERIES-Suite 

Details in Part 0, Vol. II— Detail, partie 0, Vol. II 




O— 8 



O— 



O— 9 

O— 20 
O— 20 
O— 20 
0—21 
0—21 
0—21 
0—21 
0—21 

0—22 
0—22 
O— 22 
0—26 
0—27 
0—28 



0—28 
0—28 

0—28 
0—28 
0—28 

0—28 



0—28 
0—31 
0—35 
0—35 
0—12 
0—44 
0—44 



EXPENDITURE— DEPENSES 

CIVIL GOVERNMENT — GOUVERNEMENT CIVIL 

Salaries — Traitements — 

Minister — Ministre — Under Statute $ 

Deputy Minister— Sous-ministre $ 8, 000 00 

Assistant Deputy Minister 4, 800 00 

Staff 468,889 50 



7,583 34 



481,689 50 



Contingencies — Depenses contingentes- 

Salaries 

Miscellaneous 



7,001 36 
56,426 57 



489,272 84 



63,427 93 



OCEAN AND. RIVER SERVICE — SERVICES OCEANIQUES ET FLUVIAUX 

Maintenance and repairs to Dominion Steamers and 

Icebreakers 1,497, 105 61 

Examination of Masters and Mates 18, 929 95 

Investigation into Wrecks 5,831 76 

Navigation Schools 7, 752 19 

Temporary relief to distressed seamen 118 96 

Registration of Shipping 2, 162 95 

Removal of obstructions in navigable waters 442 66 

Inspection of live stock shipments 3, 999 83 

Subsidies for wrecking plants, Quebec and British 

Columbia 35,000 00 

Miscellaneous and unforeseen expenses 4,841 07 

Life Saving Service, etc 62,667 94 

Hydrographic and Tidal and Current Surveys, etc 266,480 03 

Radiotelegraph Service, etc 439, 804 59 

Radio Service, etc 111,782 05 

Messrs. Bain, Bicknell, Macdonell and Gordon, legal 
fees re King vs the Dominion Shipbuilding & Repair 

Co., Ltd 392 49 

Mr. Eugene Lafleur, K.C., for professional services re 
appeal to Privy Council in matter of City of Maison- 

neuve vs Montreal Harbour Commissioners 7,702 67 

Messrs. C. Russell & Co., London Agents of the Dept. 
of Justice, professional services re appeal to Privy 
Council, City of Maisonneuve vs Montreal Harbour 

Commissioners • 2,240 50 

Mr. Leon Garneau, K.C., professional services re action 
for damages against the Crown by the Canada 

Steamship Lines 2,688 14 

British Board of Trade expenses re relief of distressed 
Canadian seamen not authorized under the Canada 

Shipping Act, etc 813 26 

Messrs. Bain, Bicknell, White and Gordon, profes- 
sional services re King vs London Guarantee and 
Accident Co., Ltd. — The Prince Rupert Dry Dock 

& Engineering Co 973 04 

Removal of wreck of the S.S. Canadian Recruit 95,000 00 



LIGHTHOUSE AND COAST SERVICE — PHARES ET SERVICES COTIERS 

Agencies, rents and contingencies 212, 635 46 

Salaries and allowances to Lightkeepers 674, 580 96 

Compassionate allowance to John Davidson 500 00 

Maintenance and repairs to Lighthouses 830,772 29 



Construction of lights and aids to navigation. 

Marine Signal Service 

(Administration of pilotage. 



511,402 13 
99,764 80 
82,623 50 



$ 552,700 77 



2,566,729 69 



45743-7, 1 



100 DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 



MARINE AND FISHERIES DEPARTMENT-Con — MTNISTERE DE LA MARINE ET DES 

PECHERIES-Suite 

Details in Part O, Vol. II—D&ail, partie O, Vol. II 




230 
231 
232 
233 



238 



239 



465, 220 
221 



0—46 
0—46 
0—46 
0—47 



0—47 



0-48 



468, 240 


0—49 


241 


0—57 


242 


0—57 


469, 243 


0—57 


244 


O— 58 


245 


O— 58 


246 


O— 58 


247 


0—61 


470, 248 


0—61 


Statute 


0—62 



334 


0—62 


424 


0—62 


425 


0—63 


426 


0—63 


427 


0—63 


428 

429 

Statute 


0—63 
0—63 
0—63 



0—64 
0—65 



EXPENDITURE-Cowc— DfiPENSES-F/u 
LIGHTHOUSE AND COAST SERVICE-ConC. — PHARES ET SERVICES 

COTIERS-Fin 

Maintenance and repairs to wharves $ 9, 854 09 

Breaking ice in Thunder Bay, Lake Superior, etc 30,000 00 

Pensions to sundry pilots 10, 825 00 

Allowance to Harbour Master at Amherstburg re 

lights and buoys 600 00 



SCIENTIFIC INSTITUTIONS — INSTITUTIONS SCIENTIFIQUES 

Meteorological Service, etc 



STEAMBOAT INSPECTION — INSPECTION DES BATEAUX A VAPEUR 

Steamboat inspection 



FISHERIES — PECHERIES 

Fishery Officers, Patrol and Protection Services 819,445 97 

Building fish ways and clearing rivers 6, 401 20 

Legal and incidental expenses 895 69 

Conservation and development of Deep Sea Fisheries. 5,920 39 

Fisheries Intelligence Bureau 539 32 

Inspection of Pickled Fish 25, 356 97 

Fish Culture 257, 645 44 

Investigation re Pacific halibut by the International 

Fisheries Commission 32, 205 80 

Marine Biological Board of Canada 129, 000 00 

Fishing Bounty. . .". 159,768 10 



MISCELLANEOUS — DIVERS 



to 



Salary of Hon. J. C. Patterson, Commissioner 
investigate titles to lands in Arctic Sea 

Messrs. Elliott, Hume, McKague and Anger re Ameri- 
can Insurance Company 

Cost of lightering cargo of barge Pezuta into False 
creek 

R. S. Robertson, K.C., re Toronto Harbour Com- 
mission Enquiry 

A. G. Newall & Co., Toronto, stenographic copy of 
Toronto Harbour Commission enquiry 

Compassionate allowance to Mrs. E. Leclerc 

Compassionate allowance to family of Jos. Gaudreault 

Gratuities, C.S. Act, 1918, Sec. 30 Marine $6,117.60, 
Fisheries, $260 



2,400 00 

2,311 07 

2,762 83 

5,775 81 

1,228 80 
1,000 00 
1,000 00 

6,377 60 



Total Expenditure, Consolidated Fund— Total 
depenses, Fonds consolide 



CHARGEABLE TO CAPITAL — IMPUTABLES SUR LE CAPITAL 



River St. Lawrence Ship Channel. 
Sorel Shipyard 



Total Expenditure, Capital — Total des depenses, Capital 
Grand Total Expenditure— Total global des depenses (Page 6) 



$ 2,463,558 23 



243,233 37 



121,961 18 



1,437,178 



22,856 11 



7,408,218 23 



1,605,049 25 
151,316 26 



1,756,365 51 



164,583 74 



SOMMAIRE DES REVENUS ET DES DEPENSES DES MINISTERES 101 

MARINE AND FISHERIES DEPARTMENT-Conc— MINISTERE DE LA MARINE ET DES 

PECHERIES-Fin 

Details in Part O, Vol. II—D&tail, partie O, Vol. II 



Vote- 
Credit 
No. 



Vol. 

II 

Page 



Service 



Amount 
Montant 



0—67 
0—67 



Vol.1 

149 

149 
149 
150 

150 

ISO 

151 



CREDITS TO CAPITAL ACCOUNT— A CREDITER 
AU COMPTE DU CAPITAL 

Refunds of Capital Expenditure of previous years — 

Shipbuilding Programme 

Sorel Shipyard 

Total (Page 74) 



$ 310,737 08 
334 50 



311,071 58 



OPEN ACCOUNTS — COMPTES SPECIAUX 

Decayed Pilots' Pension Fund (Montreal Pilotage District) — Fonds 

de pension des pilotes (District de Montreal). 
Halifax Pilotage Account — Compte de pilotage d' Halifax. 
Halifax Pilots' Pension Fund — Fonds de pension des pilotes d' Halifax. 
St. John, N.B., Pilotage Account — Compte de pilotage de S.-Jean 

(N.B.). 
St. John Pilots' Pension Fund — Fonds de pension des pilotes de S. 

Jean. 
Sydney Pilotage Account — Compte de pilotage de Sydney. 
Sydney Pilots' Pension Fund — Fonds de pension des pilotes de 

Sydney. 



102 DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 

DEPARTMENT OF MINES— MINISTfiRE DES MINES 

Details in Part P, Vol. II— Detail, partie P, Vol. II 



Vote— 

Credit 

No. 



18 



18 



336 

* 

Statute 



Vol. 
II 

Page 



P— 2 
P— 2 



P-7 



P- 7 



249 


P- 


- 8 


250 


P- 


- 8 


250 


P- 


- 9 


250 


P- 


- 9 


250 


P- 


- 9 


471 


P- 


-10 


251 


P- 


-10 


472, 252 


P- 


-10 


252 


P- 


-13 


252 


P- 


-13 


252 


P- 


-13 


252 


P- 


-14 


472 


P- 


-14 



P— 14 
P— 14 
P— 14 
P— 14 



Vol. 1 
151 



Service 



REVENUE— REVENUS 

Casual Revenue — Revenu casuel $ 8, 915 48 

Fines and Forfeitures 260 85 



Total Revenue — Total des revenus (Page 73) . 



EXPENDITURE— DEPENSES 



CIVIL GOVERNMENT — GOUVERNEMENT CIVIL 



Salaries — Traitements — 
Deputy Minister — Sous-ministre. 

Assistant Deputy Minister 

Staff 



8,000 00 

4,200 00 

497,166 28 



Contingencies — Depenses contingentes . 



509,366 28 
3,956 16 



MINES AND GEOLOGICAL SURVEY — MINES ET LEVES GEOLOGIQUES 



Explosives Division, Organization and Equipment 

Mines Branch — 
Investigation of Mineral Resources and 

Deposits $ 128,996 62 

Publications, purchase of books, etc 39,963 65 

Transportation charges on ore shipments 19 05 
Compensation to J. H. Fortune for quar- 
ters, etc 400 00 

Operation of peat bog at Alfred, Ontario. 22, 898 27 



8,693 31 



Dominion of Canada Assay Office, Vancouver 

Geological Survey — 
Explorations, Surveys and Investiga- 
tions, etc 194,982 62 

Publication of reports, maps, etc 55, 000 00 

Maintenance of Offices and Museum, etc. 48,997 03 

Museum Equipment 10,892 29 

Purchase of Specimens 1 , 846 94 

Second Empire Mining and Metallur- 
gical Congress 25, 000 00 



192,277 59 
21,005 51 



5,718 



MISCELLANEOUS — DIVERS 

Canadian Institute of Mining and Metallurgy 

Grant to Imperial Institute 

Transportation of Coal from Alberta to Ontario. 
Gratuities, Civil Service Act, 1918, sec. 30 



3,000 00 

12,848 00 

4,296 08 

830 00 



Total Expenditure, Consolidated Fund— Total des 

depenses, Fonds consolide (Page 6) . . 

'Governor General's Warrant — Mandat du Gouverneur General. 



OPEN ACCOUNT — COMPTE SPECIAL 
Lignite Utilization Board — Commission d 'utilisation du lignite. 



Amount 
Montant 



9,176 33 



513,322 44 



558,695 29 



20,974 



1,092,991 81 



SOMMA1RE DES REVENUS ET DES DEPENSES DES MINISTERES 



103 



DEPARTMENT OF NATIONAL DEFENCE— MINISTERE DE LA DEFENSE NATIONALE 

Details in Part Q, Vol. II— Detail, partie Q, Vol. II 



Vote- 
Credit 
No. 


Vol. 

II 

Page 


Service 


Amount 
Montant 




Q— 2 
Q— 2 

Q— 2 
Q— 3 

Q— 3 

Q— 10 

Q— 10 
Q— 10 
Q-10 

Q-11 
Q— 11 
Q— 12 
Q— 13 
Q— 13 
Q— 15 
Q— 16 
Q— 17 
Q— 40 
Q— 51 
Q— 54 
Q— 54 

Q— 55 

Q— 58 

Q— 63 
Q— 63 
Q— 63 

Q— 63 
Q— 63 

Q— 64 

Q— 64 

Q— 64 
Q— 64 


REVENUE— REVENUS 

General Revenue — Revenu general — 

Militia Pension Act, 1901 $ 128,386 40 

Royal Military College 18, 239 19 


146,625 59 

213,150 28 

3,630 71 






$ 

Casual Revenue 






Premium, Discount and Exchange 






Special Revenues — 
Military Service 


$ 363,406 58 




8,586 20 
34,628 24 




Naval Service 






Total Revenue — Total des revenus. . . .... 


43,214 44 




(Page 73) 




406,621 02 




EXPENDITURE— DEPENSES 
CIVIL GOVERNMENT — GOUVERNEMENT CIVIL 

Salaries — Traitem ents — 
Minister — Ministre — Under Statute 


9,239 23 

677,968 70 

45,437 64 

320 00 

180 00 




19 






Deputy Minister — Sous-ministre 8,000 00 

Assistant Deputy Minister 5, 100 00 




19 


Staff 664,868 70 

Contingencies — Depenses contingentes 




390 

396 

(1925-26) 

Statute 


Salaries, Reclassification, etc 

Salaries, Reclassification, etc 

NATIONAL DEFENCE — DEFENSE NATIONALE 

Militia Services — Milice — 
Aid to Civil Power 


733,145 57 


6,967 91 

298,550 78 

395,936 02 

20,350 77 

565,539 78 

389,151 21 

419,570 48 

1,709,938 70 

4,798 121 20 

339,336 14 

36,968 68 

160,788 76 


88 
89 


Administration 

Cadet Services 




90 


Contingencies 




91 


Engineer Services and Works 




92 


General Stores 




93 


Manufacturing Establishments 




408, 94 


Non-Permanent Active Militia 




95 


Permanent Force 




96 


Royal Military College 




97 
98 


Topographic Survey 

Transport and Freight 






Naval Services — Marine 


9,141,220 43 
1,597,406 51 


409, 99 




410, 100 


Air Services — A§ronautique 


2,197,645 36 


101 


General — En general — 
Civil Pensions 


1,835 42 
72,293 39 

50,000 00 
1,196 89 

1,310 30 

500 00 

15,500 00 

131,936 24 

7,142 67 




415, 102 


Construction of Magazine, Halifax 




103 

104 
411 

412 

413 

414 


Reconditioning Mine Sweeper Armentieres due to 
accident 

Repairing outside wall of the citadel, Quebec 

Compensation to workmen for tools, etc.. lost in fire 
at Naval Dockyard, Esquimalt 

Compensation to A. H. Little for injuries sustained 
in Militia Stores, Ottawa 

Compensation to W. C. Shelly, Chairman of Parks 
Board, Vancouver, for payment re dispossessed 
squatters in Stanley Park, Vancouver 

Imperial War Graves, Commission etc 




416 


Legal Expenses re Winnipeg Coal Enquiry cases... 


281,714 91 
18,217,987 21 









104 DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 

DEPARTMENT OF NATIONAL DEFENCE-Conc— MINISTERE DE LA DEFENSE 

NATIONALE-Fin 
Details in Part Q, Vol. II — Detail, parlie Q, Vol. II 



Vote— 

Credit 

No. 



Vol. 

II 

Page 



Service 



Amount 
Montant 



370 
370 



279 



337 

*338 

492 

(1925-26) 

Statute 



Q— 05 
Q— 65 



Q-64 



Q-66 
Q-64 
Q— 10 

Q— 66 



Vol. I 
152 

152 

152 

153 

153 

153 

153 



EXPENDITURE-CoMf— DEPENSES-Fin 

ADJUSTMENT OF WAR CLAIMS — REGLEMENTS DES RECLA- 
MATIONS DE GUERRE 

Militia Services $ 148,894 37 

Naval Services 47 67 



GOVERNMENT OF THE NORTH WEST TERRITORIES — ADMINISTRATION 
DES TERRITOIRES DU NORD-OUEST 

MacKenzie Basin System — Radio Services, Maintenance and 
operation 

MISCELLANEOUS— DIVERS 

Battlefields Memorials 150, 649 70 

Imperial War Graves Commission, etc 667,831 00 

Salaries, Reclassification, etc 47 45 

Gratuities, C.S. Act, 1918, Sec. 30 2,060 00 

Total Expenditure, Consolidated Fund — Total des depenses, 
Fonds consolide (Page 6) 

Governor General's Warrant — Mandat du Gouverneur General. 



OPEN ACCOUNTS — COMPTES SP^CIAUX 

Canadian Military Canteen Funds — Trust Account — Fonds de can 

tine de l'armee canadienne — Compte fiduciaire. 
Imperial Government, Military Service — Advance Account — Gou 

vernement imperial — Service militaire — Compte d'avances. 
Imperial Government, Naval Service — Advance Account — Gou 

vernement imperial — Service de la Marine — Compte d'avances. 
Military Estates, Fund No. 1; Trust Account — Etablissements mili- 

taires, Fonds n° 1 — Compte fiduciaire. 
Military Estates, Fund No. 2; Trust Account— Etablissements mili 

taire, Fonds n° 2 — Compte fiduciaire. 
Militia and Defence, Regimental Funds; Trust Account — Milice et 

Defense, Fonds regimentaire — Compte fiduciaire. 
Royal Military College Cadets' Trust Fund— Fonds fiduciaires des 

cadets du college militaire royal. 



148,942 04 



137,778 77 



820,588 15 



15,058,441 74 



SOMMAIRE DES REVENUS ET DES DEPENSES DES MINISTERES 



105 



PATENT AND COPYRIGHT OFFICE— BUREAU DES BREVETS DTNVENTION 
ET DES DROITS D'AUTEUR 

Details in Part R, Vol. 11— Detail, partie R, Vol. II 



Vote- 
Credit 
No. 


Vol. 

II 

Page 


Service 


Amount 
Montant 




R— 2 
R— 2 

R— 2 

R-4 

R— 4 
R— 4 

R— 4 


REVENUE— REVENUS 

General Revenue — Revenu general — 

Patent Fees $ 

Trade Marks 


438,689 78 
79,239 96 








$ 517,929 74 
1 00 




Fines and Forfeitures 




Total Revenue — Total des revenus 


. . . (Page 73) 






517,930 74 




EXPENDITURE— DEPENSES 
CIVIL GOVERNMENT— GOUVERNEMENT CIVIL 

Salaries — Traitemei.ts — 
Commissioner of Patents & Copyrights 


8,000 00 
143,531 46 




20 






Staff 




20 


Contingencies — Depenses contingentes — 

Salaries $ 9, 344 52 

Miscellaneous 18,421 50 


151,531 46 

27,766 02 
1,100 00 










390 


Salaries, reclassification, etc 


180,397 48 
34,613 06 


493, 339 


MISCELLANEOUS — DIVERS 

Patent Record 




Total Expenditure, Consolidated Fund — Total des depenses, 
Fonds consolide (Page 6) 






215,010 54 



106 DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 

POST OFFICE DEPARTMENT— MI NISTERE DES POSTES 

Details in Part S, Vol. II—DStail, partie S, Vol. II 



Vote- 
Credit 
No. 



Vol. 

II 

Page 



Service 



Amount 
Montant 



21 



21 



390 
396 

(1925-26) 



353 
353 

353 
353 
353 



353 



353 
353 

353 



353 



Statute 



S- 2 
S— 3 
S— 3 



REVENUE— REVENUS 

Net Postal Revenue— Revenu net des Postes $29,069,169 35 

Casual Revenue 15,874 59 

Fines and Forfeitures 639 00 



Total Revenue— Total des Revenus (Page 73) 



EXPENDITURE— DEPENSES 



CIVIL GOVERNMENT— GOUVERNEMENT CIVIL 



S— 14 



Salaries — Traitements — 

Minister — Ministre — Under Statute 

Deputy Minister— Sous-ministre $ 8,000 00 

Assistant Deputy Minister 6, 600 00 

Staff 1, 161,523 88 



9,594 05 



176,123 88 



S— 14 



S— 14 
S— 14 



S— 15 
S-40 

S— 141 

S— 156 
S— 157 

S— 158 



S— 158 
S— 160 

S— 162 



S— 166 



S— 167 



Contingencies — Depenses contingentes — 

Salaries 47,821 98 

Miscellaneous 134, 593 59 



1,185,717 93 



Salaries, Reclassification, etc. 
Salaries, Reclassification, etc. 



182,415 57 

3,705 00 

450 00 



POST OFFICE — POSTES 

Salaries, Postal Districts 3, 524, 714 05 

Salaries, City Post Offices 11,900,593 12 



Mail Services by railways. 7, 324, 546 78 

Mail Services by water 489, 620 02 

Mail Services by ordinary land convey- 
ances 6, 193, 957 88 

Mail Services, Mail Bags, locks and 

repairs 379, 340 93 



■15,425,307 17 



Miscellaneous, General contingencies 717,519 69 

Miscellaneous, Contingencies, Postal 

Districts 107, 382 93 

Miscellaneous, Contingencies, City Post 

Offices 225,877 77 



14,387,465 61 



1,050,780 39 



Yukon Territory 144, 144 87 



MISCELLANEOUS — DIVERS 

Gratuities, C.S. Act, 1918, Sec. 30 



$29,085,682 94 



Total Expenditure, Consolidated Fund— Total des depenses 
Fonds consolide (Page 6) 



Vol. I 
148 



OPEN ACCOUNT — COMPTE SPECIAL 

Guarantee Fund— Departmental Trust Account — Administered by 
Postmaster-General — Fonds de garantie — Compte fiduciaire du 
Ministere — Administre par le Ministre des Postes. 






1,372,288 50 



31,007,698 04 
12,672 50 



32,392,659 04 






SOMMAIRE DES REVENUS ET DES DEPENSES DES MINISTERES 



107 



PRIVY COUNCIL OFFICE— BUREAU DU CONSEIL PRIVE 

Details in Part U, Vol. II— Detail, partie U, Vol. II 



Vote- 
Credit 
No. 


Vol. 

IT 

Page 


Service 


Amount 
Montant 


22 


U— 2 

U— 3 
U— 3 


EXPENDITURE— DEPENSES 

Salaries — Traitements — 
President — Paid under External Affairs. 

Clerk of the Privy Council $ 6, 000 00 

Assistant Clerk of the Privy Council 4, 500 00 






Staff 32, 862 01 




22 


43,362 01 
Contingencies — Depenses contingentes — 

Salaries $ 39 52 

Miscellaneous 5, 346 51 5, 386 03 


$ 48,748 04 
15,606 87 


314 


MISCELLANEOUS — DIVERS 

Unforeseen Expenses — Depenses imprevues 




Total Expenditure, Consolidated Fund — Total des depenses, 
Fonds consolide , (Page 6) 






64,354 91 



PUBLIC PRINTING AND STATIONERY DEPARTMENT— IMPRIMERIE ET 

PAPETERIE DE L'ETAT 

Details in Part T, Vol. II— Detail, partie T, Vol. II 



24 



24 



262 
263 
264 

265 

266 
267 



Statute 



T— 2 
T— 2 



T— 5 



T— 6 



T— 6 
T— 6 
T— 6 



T— 6 
T— 7 



T— 7 



Vol.1 
154 

155 



REVENUE— REVENUS 

Canada Gazette — Gazette du Canada $ 68,311 97 

Casual Revenue 116. 758 14 



Total Revenue — 1 otal des revenus (Page 73) 

EXPENDITURE— DEPENSES 
CIVIL GOVERNMENT — GOUVERNEMENT CIVIL 

Salaries — Traitements — 

King's Printer — Imprimeur du Roi 8, 000 00 

Director and Superintendent of Printing 5, 100 00 

Staff 63, 651 31 



76,751 31 
Contingencies — Depenses contingentes— 
Miscellaneous 10,491 17 



public printing and stationery — imprimerie et papeterie de 
l'etat 

Printing, binding, etc., the Annual Statutes 4, 210 62 

Canada Gazette 29,556 10 

Printing Bureau — Plant, repairs and re- 
newals $ 29,995 11 

Printing Bureau— Plant, new 13, 632 39 

■ 43,627 50 

Distribution of Parliamentary Documents, etc 39,999 69 

Printing and binding government publications for sale 
and distribution 29, 998 53 



MISCELLANEOUS — DIVERS 

Gratuities, C.S. Act, 1918, Sec. 30 



Total Expenditure, Consolidated Fund — Total des depenses, 
Fonds consolide (Page 6) 

OPEN ACCOUNTS — COMPTES SP^CIAUX 
King's Printer's Advance Accounts-Printing Branch — 

Imprimeur du Roi compte d'avances — Division de 1' imprimerie 
King's Printer's Advance Account — Stationery Branch — 

Imprimeur du Roi compte d'avances — Division de la papeterie 



$ 185,070 11 



87,242 48 



147,392 44 
1,976 68 



236,611 60 



108 DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 

PUBLIC WORKS DEPARTMENT— MINI STERE DES TRAVAUX PUBLICS 

Details in Part V, Vol. II— Detail, partie V, Vol. II 



Vote- 
Credit 
No. 



Vol. 

II 

Page 



Service 



Amount 
Montant 



25 



25 



396 
(1925-26) 



421, 132 



423, 133 



V— 2 

V— 2 

V— 3 

V— 3 

V— 7 



V— 11 



V— 11 



V— 11 



V— 12 



V— 13 



REVENUE— REVENUS 

General Revenue — Revenu general- 
Ferry licenses $ 1 , 048 00 

Graving Docks, slides and booms 125,402 52 

Telegraphs 296,413 75 

$422,864 27 

Casual Revenue 213, 077 74 

Special Revenue 



Total Revenue— Total des revenus (Page 73) 



EXPENDITURE— DEPENSES 
CIVIL GOVERNMENT — GOTTVERNEMENT CIVIL 

Salaries — Traitements — 

Minister — Ministre — Under Statute 

Deputy Minister— Sous-ministre 8, 000 00 

Assistant Deputy Minister 5, 100 00 

Staff 596, 867 40 



9,594 07 



609,967 40 



Contingencies — D6penses contingentes — 

Salaries 9,203 46 

Miscellaneous 41,931 06 

Salaries, Reclassification, etc 



619,561 47 



51,134 52 
285 00 



PUBLIC WORKS CHARGEABLE TO INCOME — TRAVAUX PUBLICS 
IMPUTABLES SUR LL REVENU 

Public Buildings, Nova Scotia— Edifices publics, Nou- 
velle-Ecosse — 

Glace Bay, repairs and improvements 3,468 00 

Halifax, Immigration Building, payments to Rail- 
ways and Canals Dept. for accommodation 24,999 98 

Halifax, Quarantine Station, repairs and improve- 
ments 6, 415 07 

Halifax, repairs to buildings and wharves at R.C.N. 
Barracks and H.M.C. Dockyard 5, 072 97 

Halifax, Rockhead Hospital, repairs and improve- 
ments 2,330 13 

North Sydney, Quarantine Station, alterations and 
repairs 70 30 

Pictou, additions and repairs 7, 804 75 

Stellarton, public building 10, 691 19 



Public Buildings, New Brunswick — Edifices publics, 
Nouveau-Brunswick — ■ 

Bathurst, improvements to heating 1, 927 35 

Chipman, public building 2, 882 75 

Dalhousie, improvements to heating 636 71 

Edmundston, public building 5, 700 74 

Fairviile, Government's share of cost of local im- 
provements 1,531 48 

Nelson, public building 3, 733 92 

St. John, Old Post Office building, restoration and 

repairs _ 18, 111 89 

St. John, Quarantine Station, Partridge Island, re- 
pairs and improvements 2, 272 62 

St. John, Quarantine Station, Partridge Island, water 

supply 488 45 

Tracadie Lazaretto, repairs and improvements 459 40 



635,942 01 
134,094 32 



770,036 33 



670,980 99 



60,852 39 



37,745 31 



SOMMAIRE DES REVENUS ET DES DEPENSES DES MINISTERES 109 



PUBLIC WORKS DEPARTMENT-Con— MIN1STERE DES TRAVAUX PUBLICS-Suite 

Details in Part V, Vol. II— Detail, partie V, Vol. II 




134 



424, 135 



425, 136 



V— 13 



V— 13 



V— 15 



EXPENDITURE-Cora.— DfiPENSES-Sw^e 

PUBLIC WORKS CHARGEABLE TO INCOME-Con. — TRAVAUX PUBLICS 
IMIUTABLES SUR LE REVENU-Suite 

Public Buildings, Maritime Provinces Generally— 
Edifices publics, Provinces Maritimes en general — 
Dominion Public Buildings, repairs and improve- 
ments 

Public Buildings, Quebec — Edifices publics, Quebec — 

Baie St. Paul, site for public building $ 4, 000 00 

Chicoutimi, Public Building, addition 219 42 

Dominion Public Buildings, improvements, repairs, 

etc _ , . 72, 674 52 

Father Point, Quarantine Station, repairs and im- 
provements 1,814 57 

Gaspe, purchase of building for postal purposes, etc.. 20,000 00 
Grosse Isle, Quarantine Station, repairs and improve- 
ments.. .••;■. 1,662 72 

Kenogami, public building 1, 149 93 

Limoilou, public building 351 83 

Maniwaki, public building 9, 561 87 

Mont Laurier, public building 240 85 

Montreal, new Examining Warehouse, improvements 

and alterations 10, 105 22 

Montreal, Ordnance Stores, building 24, 024 81 

Montreal, postal station in St. Denis Division 12,897 85 

Montreal, postal station "F," repairs and alterations 4,015 50 
Montreal, postal station site, corner Prince Arthur 

and Clark Streets, etc 5, 000 00 

Montreal, towards purchase of Lavut Building, postal 

station "G" 13,684 24 

Montreal, public Buildings, installation of motor 

generator sets, etc 11, 706 02 

Quebec, purchase of Molson's Bank Building, St. 

Peter Street, for postal purposes 30, 000 00 

Quebec, Savard Park Hospital, repairs and alter- 
ations 1 , 803 41 

Bimouski, additions and alterations 8,981 21 

St. Jacques L'Achigan, public building 662 50 

St. Jerome, alterations, etc 13,050 16 

Thetford Mines, fittings and alterations 3 00 

Victor iaville, alterations and improvements 9 13 

Westmount, Armoury 12, 624 30 

Public Buildings, Ontario — Edifices publics, Ontario — 
Brant Hotel, Burlington, outstanding accounts in- 
curred by expropriation proceedings 12, 667 35 

Cornwall, improvements to heating 2, 348 43 

Dominion Public Buildings, improvements, repairs, 

etc 84,428 97 

Gravenhurst, public building 8,847 84 

Hamilton, Armoury, local improvement taxes 1,766 34 

Keewatin, site for public building 410 00 

Kenora, public building, addition to site 1, 500 00 

Kitchener Public Building, addition 21, 157 30 

Lake Erie, warehouses for Dept. of Agriculture 7,576 49 

London, tractor for postal purposes 2, 546 70 

Napanee, improvements and alterations Ill 46 

Niagara Falls, Armoury, local improvement taxes. . 1,127 28 

Ottawa, Departmental Buildings, fittings, etc 51, 199 40 

Ottawa, Dominion Observatory, clock vault 99 50 

Ottawa, towards purchase of building for govern- 
ment workshops 13,865 00 

Ottawa, towards purchase of Daly Building 130,000 00 

Ottawa, Government's share of cost of pavement 
on Carling Ave., between Bronson Ave. and Pres- 
ton Street 2,287 86 



27,447 43 



260,243 06 



110 DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 



PUBLIC WORKS DEPARTMENT-Con— MIN1STERE DES TRAVAUX PUBLICS-Suite 
Details in Part V, Vol. II— Detail, partie V, Vol. II 




426, 137 



427, 138 



139 



429, 140 



430, 141 



V— 17 



V— 17 



V— 18 



V— 18 



V— 19 



EXPENDITURE-Con.— DEPENSES-St«7g 

PUBLIC WORKS CHARGEABLE TO INCOME-CW. — TRAVAUX PUBLICS 
IMPUTABLES SUR LE REVENU-*Sttite 

Public Buildings, — 

Ottawa, public buildings, paving roadways $ 4, 250 00 

*Ottawa, Rideau Hall, improvements 49, 977 54 

Port Colborne, public building 33, 360 98 

Sarnia, purchase of building for Armoury purposes. . 23,873 78 

Stouffville, public building 6, 161 58 

Toronto, postal station " A," electric tractors 7,701 75 

Toronto, postal station " A," mechanical equipment. 16,066 71 

Wiarton, public building 27, 992 20 



Public Buildings, Manitoba — Edifices publics, Mani- 
toba — Dominion Public Buildings, improve- 
ments and repairs 12, 092 85 

Transcona, site for public building 2, 000 00 

Winnipeg, Fort Osborne Barracks, new boilers 19,997 74 

Winnipeg, Fort Osborne Barracks, stables 44, 685 87 

Winnipeg, Grain Inspection Building 6,875 40 

Winnipeg, Government's share of cost of High Pres- 
sure Fire Protection Service 15, 250 50 

*Winnipeg, Fort Osborne Barracks, purchase of Red 

Cross hut 7,566 09 



Public Buildings, Saskatchewan — Edifices publics, 
Saskatchewan — 
Dominion Public Buildings, improvements and re- 
pairs, etc.. 11,863 61 

Moose Jaw, improvements and repairs 890 77 

North Battleford, repairs and improvements 1,042 00 

Public Buildings, Alberta — Edifices publics, Alberta — 
Dominion Public Buildings, improvements, repairs, 

etc 7, 190 62 

Edmonton, public building, addition to site 22, 614 06 

Public Buildings, British Columbia — Edifices publics, 
Colombie-Anglaise — 

Bentinck Island Lazaretto, new buildings . . . 7,909 09 

Dominion Public Buildings, improvements, repairs, 

etc 30, 449 34 

Douglas, site and building for Immigration and 

Customs-Excise purposes 72 50 

Esquimalt, to replace buildings and equipment 

destroyed by fire 23,509 93 

Esquimalt, general repairs and improvements to 

R.C.N. Barracks and H.M.C. Dockyard 12,428 00 

Revelstoke, public building 8, 005 03 

Trail, public building 6, 108 70 

Vancouver, Winch Building, one year's interest at 

5% on mortgage of $400,000 20,099 56 

Vancouver, Post Office and Winch Buildings, im- 
provements 12,554 14 

Vancouver, Winch Building, taxes 8, 888 50 

William Head, Quarantine Station, repairs and im- 
provements 2, 087 50 

*William Head, Quarantine Station, replacements 

after fire (including wharf) 1, 559 72 



Public Buildings, Generally — Edifices publics, en general — 

Dominion Public Buildings, generally. . . . 23,376 12 

Experimental Farms, replacements, repairs, impro- 
vements, etc 89,508 11 

Experimental Farms, new buildings 45, 267 25 

Flags for Dominion Public Buildings 4, 000 00 

Military Buildings, repairs, fittings, alterations and 

additions 8,543 70 

Military Hospitals, repairs and improvements 34,535 74 



$ 511,324 46 



108,468 45 



13,796 38 



29,804 68 



133,672 01 



205.230 92 



SOMMAIRE DES REVENUS ET DES DEPENSES DES MINISTERES 



111 



PUBLIC WORKS DEPARTMENT-Con— MINISTERE DES TRAVAUX PUBLICS-Suite 

Details in Part V, Vol. II— Detail, partie V, Vol. II 




142 



390, 142 



V— 24 



431, 391, 
143 



V— 33 



V— 72 



EXPENDITURE-Con.— DEPENSES-Stttte 

PUBLIC WORKS CHARGEABLE TO INCOME-Con. — TRAVAUX PUBLICS 
IMPUTABLES SUR LE REVENU-St«te 

Repairs, Furniture, Heating, etc., Ottawa Public 
Buildings and Grounds — Reparations, ameuble- 
ment, chauffage, etc., edifices publics et terrains 
a Ottawa — 
Dominion Observatory and Geodetic Survey Build- 
ing, repairs, improvements, maintenance of grounds 

etc $ 4,322 46 

Water 39 , 829 39 

Elevator attendants 99, 001 68 

Lighting, including roads and bridges 81,999 21 

Heating, including salaries of engineers, firemen and 

watchmen 389,915 91 

Departments generally, char services, etc 364, 298 58 

Repairs, improvements, additions and maintenance. 623,058 17 
Rideau Hall, including grounds, improvements, fur- 
niture, maintenance, etc 57, 670 00 

Rideau Hall, allowance for fuel and light 19, 000 00 

Telephone Service 95,000 00 

*Expropriation for enlargement of Connaught Place, 

City taxes 7,788 71 



Rents, repairs, furniture, heating, etc., Dominion 

Public Buildings — Loyers, reparations, ameuble- 

ment, chauffage, etc., edifices publics de l'Etat — 

Fittings, general supplies and furniture. .$ 116,715 31 

Heating 387,376 90 

Lighting 216, 343 50 

Power for running elevators, stamp can- 
celling machines, etc 80, 163 86 

Rents 1 , 357 , 828 91 

Salaries of caretakers, engineers, fire- 
men, etc 1,014,902 59 

Supplies for caretakers, etc 43, 039 23 

Water 73,942 62 



Dominion Immigration Buildings, repairs, improve- 
ments, additions, furniture, etc 

Dominion Quarantine Stations, maintenance 

Yukon Public Buildings, rents, repairs, fuel, light, 
water, etc 

Victoria, B.C., Astrophysical Observatory, mainte- 
nance, repairs and improvements 



3,290,312 92 

11,433 84 
1,158 32 

24,370 99 

2,836 53 



Harbours and Rivers, Nova Scotia — Ports et rivieres, 
Nouvelle-Ecosse — 

Arisaig, wharf 8,992 80 

Arichat, wharf repairs 2, 298 59 

Barrington Passage, wharf repairs 195 00 

Bayfield, wharf repairs 772 47 

Black Point, breakwater repairs 349 50 

Digby, repairs and renewals to pier 1, 296 53 

Dingwall (Aspy Bay), breakwater 30,079 00 

Eagle Head, breakwater repairs 20 00 

Finlay Point, breakwater-wharf 9, 578 00 

Hall's Harbour, breakwater extension 7,846 09 

Harbours and Rivers, generally, repairs and improve- 
ments 52, 698 85 

Herring Cove, breakwater repairs 295 40 

Kelly's Cove, breakwater repairs 7,742 76 

L'Archev&que, dredging 38 00 

*Little Anse, breakwater-wharf repairs 956 28 

Little Judique Ponds, breakwater-wharf 5, 511 87 

Lower East Pubnico, purchase and reconstruction of 

wharf 1,000 00 

Lower L'Ardoise, breakwater repairs 2, 174 02 



$ 1,781,884111 



3,330,112 60 



112 DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 



PUBLIC WORKS DEPARTMENT-Con— M1NISTERE DES TRAVAUX PUBLICS-Suite 

Details in Part V, Vol. II— Detail, partie V, Vol. II 




432, 144 



433, 392, 
145 



V— 75 



V— 75 



expenditure-Cow.— DEPENSES-5«i7e 

PUBLIC WORKS CHARGEABLE TO INCOME-Con. — TRAVAUX PUBLICS 
IMPUTABLES SUR LE REVENU — Suite 

Harbours and Rivers, Nova Scotia-Con. — Ports et rivieres, 
Nouvelle-Ecosse-Fin 

Lower Sandy Point, breakwater $ 8, 165 44 

Lower West Ship Harbour, wharf repairs 311 60 

Lunenburg, dredging 37, 990 49 

Main a Dieu, wharf 6, 521 00 

Malagash, wharf repairs 327 03 

North West Cove, Tancook, breakwater repairs 307 76 

Parrsboro, harbour improvements 22, 570 80 

Petit de Grat, dredging 3 25 

*Port Hood Island, Smith's Gove 1,883 40 

*Port Williams, removal of rock 1,615 91 

Port Mouton, dredging 14, 223 90 

Port Joli, wharf repairs -. 265 00 

Port Maitland, breakwater 14, 254 95 

Portuguese, breakwater 1 , 914 22 

Salmon River, repairs to channel protection 2, 520 22 

Sambro, wharf repairs 883 59 

Shag Harbour, wharf repairs 150 00 

Saulnierville, breakwater extension 1, 545 84 

Sydney, wharf 68,000 00 

West Port Joli, breakwater repairs 1 , 262 70 

Whitehaven, repairs to cribs 738 86 

Yarmouth, dredging 73 90 

Harbours and Rivers, Prince Edward Island — Ports et 
rivieres, He du Prince-Edouard — 

Graham's Pond, repairs to breakwater 129 70 

Harbours and rivers, generally, repairs and improve- 
ments 3,253 22 

Lambert's Pier, repairs 51 61 

Little Sands, breakwater repairs 3, 666 41 

Miminigash Harbour, breakwater reconstruction... . 3,541 68 

Naufrage Harbour, repairs to breakwater and bridge 215 15 

New London, harbour improvements 23, 100 00 

New London West, breakwater repairs 144 23 

Southport, wharf repairs 96 04 

Summerside, wharf repairs and improvements 1,662 94 

West Point, wharf repairs 136 78 

Harbours and Rivers, New Brunswick — Ports et riv- 
ieres, Nouveau-Brunswick — 

Barker's, wharf repairs 1 , 185 79 

Bay du Vin, wharf repairs 596 17 

Burn's (Belle Isle Bay), wharf improvements 274 23 

Burton Court House, wharf repairs 1,619 56 

Cape Bald, breakwater repairs 4, 023 93 

Caraquet (Young wharf), wharf protection and re- 
pairs 196 21 

Caraquet, repairs to ice protection blocks 439 

Dalhousie, breakwater repairs 1 , 498 4^ 

Escuminac, harbour improvements 45, 112 04 

Grand Harbour (Ingall's Head) breakwater 11,377 97 

Green Point, pier 15,456 07 

Harbours and Rivers, generally, repairs and improve- 
ments 23,900 45 

Harvey Bank, wharf repairs 91)4 87 

Lower Caraquet, wharf repairs 3, 049 93 

Mill's Point, wharf enlargement and repairs 14,204 27 

Oak Point, wharf repairs 267 76 

Petit Rocher, wharf repairs 155 03 

Port Elgin, wharf :••••:• 3,767 73 

Richardson, reconstruction of wharf and floating slip 47 99 

Richibucto Cape, repairs to breakwater and pier. . . . 198 00 



$ 317,375 02 



35,997 76 



SOMMAIRE DES REVENUS ET DES DEPENSES DES MINISTERES 113 



PUBLIC WORKS DEPARTMENT-Con— MINISTERE DES TRAVAUX PUBLICS-Suite 

Details in Part V, Vol. IT— Detail, partie V, Vol. II 




434, 393, 
146 



V- 77 



EXPENDITURE-Corc.— D£PENSES-5ut'te 

PUBLIC WORKS CHARGEABLE TO INCOME-Con. — TRAVAUX PUBLICS 
IMPUTABLES SUR LE REVENU-Stttte 

Harbours and Rivers, New Brunswick-Cone. — Ports et rivieres, 
Nouveau-Brunswick-Fin 

Shediac, wharf repairs $ 11,712 03 

Shippigan, wharf repairs 3, 274 50 

Shippigan Gully, repairs to breakwater and breast- 
works 300 21 

Tracadie, wharf repairs 393 17 

White Head, wharf repairs 1,015 03 

*White Cove, wharf repairs 1,911 27 



45743-8 



Harbours and Rivers, Quebec — Ports et rivieres, 
Quebec — 

Anse a la Barbe, harbour improvements 

Anse a Beaufils, reconstruction of and repairs to 
jetties 

Anse aux Gascons, wharf improvements 

Baie St. Paul, enlarging stranding berth 

Beloeil Village, reconstruction of wharf 

Bersimis, construction of approach to wharf 

Bic, to complete wharf reconstruction 

Bonaventure, wharf repairs 

Cap a l'Aigle, wharf repairs 

Cape Cove, wharf repairs 

Cap de la Madeleine, wharf extension and improve- 
ments 

Cap St . Ignace, wharf repairs 

Caughnawaga, wharf reconstruction 

Chandler, wharf reconstruction and extension 

Chicoutimi, wharf repairs 

Chicoutimi Basin, wharf repairs 

Chicoutimi Basin, new slip 

Clarke City, wharf repairs 

Dalbeau, wharf repairs 

Father Point, wharf repairs and improvements 

*Fox River, wharf repairs 

Garthby , wharf repairs 

Grand Riviere, wharf reconstruction 

Grindstone (MX), wharf repairs 

Gross Isle, wharf repairs 

Harbours and Rivers, generally, repairs and improve- 
ments 

*House Harbour, wharf repairs 

He Verte, wharf repairs and improvements 

Kamouraska, wharf repairs and shed 

L'Anse a Valleau, training jetty 

Lachine, final settlement of claim of Leger and 
Charlton, Ltd., re contract for reconstruction of 
upstream section of wharf 

Lake St. Louis, dredging 

Les Eboulements, wharf repairs 

Malbaie, wharf repairs 

Maria, wharf reconstruction 

Matane, to complete harbour improvements 

Matane, final settlement of claim of H. Dussault and 
Co. re contract for dredging in 1923-24 

Mechins, wharf reconstruction and improvements. . . 

Mille Vaches, wharf enlargement 

Montmagny, wharf repairs 

Nicolet, repairs to jetty 

Norton Creek, dredging 

Notre Dame de Pierreville, wharf 

Nouvelle River, breakwater 

Papineauville, wharf improvements 

Paspebiac, wharf repairs 

Petite Riviere Romaine, Paint River Oxide Co., for 
repairing public wharf 



99 56 

935 57 
3,361 71 
1,270 00 

250 80 
2,965 57 
2,323 80 
1,585 77 

273 61 
3,183 27 

16,325 51 

2,690 11 

1,503 45 

70,383 82 

982 51 

3,500 63 

889 28 

2,438 75 

43 88 

11,297 04 

3,606 10 

753 75 

4,393 86 

946 65 

87 33 

57,340 56 

1,100 40 

599 00 

726 75 

63 50 



3,770 75 
334 50 
1,112 45 
3,362 60 
12,371 00 
8,024 83 

19,025 60 
696 52 

2,220 87 

838 70 

13,232 50 

945 84 

226 47 

1,355 41 
215 84 

2,243 22 

7,525 08 



147,061 95 



114 DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 



PUBOC WORKS DEPARTMENT-Con— MIN1STERE DES TRAVAUX PUBLICS-Suite 

Details in Part V, Vol. II— Detail, partie V, Vol. II 




435, 394, 
147 



81 



expenditure-Cow.— D£PENSES-5«i/e 

PUBLIC WORKS CHARGEABLE TO INCOME-Con. — TRAVAUX PUBLICS 
IMPUTABLES SUR LE REVENU-<S«ite 

Harbours and Rivers, Quebec-Corac. — Ports et rivieres, 
Quebec-Fin 

*Pointe aux Esquimaux, wharf repairs $ 4, 386 12 

Point au Pic (Murray Bay), wharf repairs 6,249 70 

Point Basse, wharf improvements 1,412 80 

Rimouski, enlarging freight shed 538 20 

Rimouski, wharf repairs 5,498 84 

Riviere du Loup (en haut), dredging 65,435 47 

Riviere au Tonnerre (Duck Creek), harbour im- 

ments 2,922 80 

Riviere du Loup (en bas), wharf repairs 494 41 

Roberval, shelter on wharf 1 , 041 95 

Ruisseau a la Loutre, wharf repairs and extension. . . 999 84 

Ruisseau Leblanc, wharf repairs 450 31 

Ste. Anne de Chicoutimi, wharf repairs 3,816 50 

Ste. Anne de la Pocatiere, wharf repairs 472 61 

St. Anne des Monts, wharf repairs 1, 103 09 

Ste. Anne de Sorel, breakwater, extension and re- 
building ice-breakers 8, 727 99 

St. Antoine de Tilly, wharf reconstruction 1, 300 84 

St. Charles, wharf repairs . . , 2, 176 45 

St. Dominique du Lac, wharf extension and im- 
provements 1 , 408 70 

*St. Francis River, dredging 4, 015 40 

St. Gedeon (Lac St. Jean), wharf reconstruction 1,287 35 

St. Johns, reconstruction of guide piers 1,392 40 

St. Lambert, reconstruction and repairs to dyke 1 

St. Louis River, dredging 40 50 

Ste. Luce, wharf repairs 957 35 

St. Marc, repairs to wharves 1, 146 75 

St. Omer, reconstruction and extension to shore pro- 
tection 1,091 01 

St. Petronille (I.O.), wharf repairs and improvements 16,407 93 

St. Placide, purchase of wharf 5,000 00 

St. Roch de Mekinac, wharf 1,386 45 

St. Roch des Aulnaies, wharf repairs and improve- 
ments 1, 

St. Simeon (Riviere Noire), breakwater extension. . 
St. Simeon de Bonaventure, break water- wharf ex- 
tension 518 83 

Sabrevois, wharf repairs 2, 027 48 

Sorel, harbour improvements 14, 561 17 

Squatteck, wharf repairs _ 996 00 

Tadoussac (Anse Tadoussac), wharf repairs and im- 
provements ' 12,319 21 

Tadoussac (Anse a l'Eau), wharf repairs 3,503 31 

Thurso, wharf repairs 983 53 

Trois Rivieres, dredging 40, 735 71 

Trois Rivieres, repairs to coal dock 1, 199 63 

Valleyfield, dredging 18, 665 61 

Vercheres, wharf improvements 1, 160 11 



195 00 

287 42 



Harbours and Rivers, Ontario— Ports et rivieres, Ontario — 

*Belle River, harbour works 1 , 583 34 

Blind River, dredging 17, 654 71 

Burlington, breakwater extension 6,658 14 

Burlington, Channel piers, repairs and reconstruction. 256 79 

Burlington channel, dredging 6,385 78 

Byng Inlet, dredging 21, 170 24 

Chatham, repairs to revetment wall 3,203 38 

Chute a Blondeau, wharf reconstruction 1, 375 25 

Cobourg, reconstruction of pier, to complete pay- 
ments 1 , 090 35 

Cobourg, harbour improvements 9,040 34 

Collingwood, dredging 23, 561 22 



SOMMAIRE DES REVENUS ET DES DEPENSES DES MINISTERES 115 



PUBLIC WORKS DEPARTMENT-Con— MIMSTERE DES TRAVAUX PUBLICS-Suite 

Details in Part V, Vol. II— Detail, partie V, Vol. II 




436, 148 



437, 149 



V— 84 



V— 85 



EXPENDITURE-Cott.— DfiPENSES-.Su//e 

PUBLIC WORKS CHARGEABLE TO INCOME-CW — TRAVAUX PUBLICS 
IMPUTABLES SUR LE REVENV-Suite 

Harbours and Rivers, Ontario-Cone— Ports et rivieres, 
Ontario-Fin 

Deseronto, wharf repairs $ 1, 963 87 

Goderich, harbour repairs and improvements 123,915 09 

Grand Bend, repairs to pier 1, 282 66 

Harbours and Rivers, generally, repairs and im- 
provements 25, 175 47 

Holland River, wharf repairs 1, 994 47 

Honey Harbour, dredging 5, 679 75 

Kagawong, wharf repairs and extension 26 50 

Kenora, wharf • 57 80 

Kincardine, repairs to piers 9, 548 99 

Kingsville, repairs to piers 1 , 323 48 

Kingston, R.M.C., repairs to wharves and boat- 
houses 510 76 

Leamington, repairs to pier 717 73 

Meaford, toward reconstruction of revetment wall. 36 55 

Midland, wharf and dreging 73,338 42 

Midland, dredging 42,933 04 

New Liskeard, wharf repairs 1, 289 13 

Oakville, repairs to pier 2, 587 84 

Oshawa, harbour improvements 17, 382 36 

Owen Sound, dredging 36, 395 47 

Pembroke, wharf replacements and dredging 12, 646 47 

Pike Creek, wharf repairs 629 04 

Port Burwell, reconstruction of and repairs to piers.. 25,243 34 

Port Bruce, repairs to piers 2, 451 47 

Port Findlay, wharf repairs 2, 512 64 

Port Maitland, repairs to pier 14, 703 80 

Port Stanley, harbour improvements and repairs 117,712 23 

*Prescott, dredging 4, 642 54 

Rondeau, repairs to pier 3, 449 87 

Saugeen River, repairs to harbour works 3,426 85 

Sault Ste. Marie, repairs to wharf and freight shed. . 3, 325 68 

Sault Ste. Marie, harbour improvements 75 

Sioux, Lookout, wharf 3, 527 49 

Southampton, repairs to breakwater 2, 541 60 

Thames River, repairs to lighthouse wharf 1 , 068 78 

Thessalon, completion of breakwater extensions 4,812 79 

Thornbury, repairs to revetment wall 1, 324 45 

Toronto, dredging 30, 412 96 

Wabigon, wharf 781 67 

Waupoos, dredging 5,860 99 

Windsor, wharf repairs 1 , 659 15 



Harbours and Rivers, Manitoba — Ports et rivieres, Manitoba — 

Dauphin Beach, wharf 2, 605 

Gimli, repairs to pier ! 2, 527 

Harbours and Rivers, generally, trepairs and im- 
provements 7, 314 

Steep Rock, wharf 180 

Victoria Beach, breakwater extension 4, 321 



Harbours and Rivers, Saskatchewan and Alberta- 
Saskatchewan et Alberta — 

Fort Resolution, wharf 

Harbours and Rivers, generally, repairs and 
provements 



•Ports et rivieres 
1,154 71 



,480 21 



680,873 48 



16,949 82 



4,634 92 



45743—8-} 



116 DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 



PUBLIC WORKS DEPARTMENT-Con— M1NISTERE DES TRAVAUX PUBLICS-Suite 

Details in Part V, Vol. II— Detail, partie V, Vol. II 




438, 150 



439, 151 



440, 152 



153 



154 



155, 443 



V— 85 



96 



V— 96 



V— 97 



EXPENDITURE-Com.— DEPENSES-Sw*7e 

PUBLIC WORKS CHARGEABLE TO INCOME-Con. — TRAVAUX PUBLICS 
IMPUTABLES SUR LE REVENU-iSm'te 



Harbours and Rivers, British Columbia — Ports et rivieres 
bie-Anglaise — 

Blubber, Bay wharf $ : 

Buckley Bay, landing 

Columbia River, below Burton, bank protection 

Comox, wharf repairs 

Courtenay River, dredging 

Cowan's Cove, wharf repairs and improvements 

Edgewood, wharf repairs 

Esquimalt, Old Dry Dock, repairs performed by 
P. Lyall and Sons Construction Co., Ltd., with 
interest at 5% 

False Creek, dredging 

Fraser River, improvements 

Fraser River, lower, operation of snag boat 

Fraser River, protection work at Rosedale 

Fulford Harbour, wharf repairs 

Harbours and Rivers, generally, repairs and im- 
provements 

Holberg, improvements 

Nanaimo, improvements to wharf and float 

Nootka Island, wharf repairs 

Osland Park, removal of boulders 

Peachland, reconstruction of wharf 

Penticton, reconstruction of wharf 

Port Alberni, extension to float 

Port Clements, wharf repairs 

Saanichton, renewal of float and wharf repairs 

Sidney, maintenance of ferry slip 

South Pender Island, wharf repairs 

Sturdies Bay, wharf repairs 

Summerland, wharf repairs 

Thetis Island, wharf repairs 

Torino, wharf repairs 

Vancouver, Stanley Park, foreshore protection 



Colom- 

,270 10 
635 00 
, 100 55 
, 144 50 
868 65 
,671 00 
,483 78 



462 84 
355 87 
665 84 
252 77 
000 00 
670 45 

791 17 
791 47 
700 45 
779 83 
649 53 
565 46 
7 96 
425 50 
476 30 
911 08 
,588 71 
46 20 
534 94 
733 52 
,986 70 
,987 52 
,016 04 



Harbours and Rivers, Generally- 
general 



-Ports et rivieres en 



Dredging — Dragage — 

Maritime Provinces 431,836 80 

Ontario and Quebec 476,366 10 

Manitoba, Saskatchewan and Alberta 85, 521 14 

British Columbia 241,591 81 



Roads and Bridges — Routes et ponts — 

Dominion Roads and Bridges, generally. 4, 118 82 

Ottawa, maintenance and repairs to bridges and 
approaches 3, 838 69 



Telegraph and Telephone Lines, Nova Scotia— Lignes 
telegraphiques et telephoniques, Nouvelle-Ecosse — 
Telephone line from Little Narrows to Ottawa Brook 449 79 
Cape Breton Telegraph and Telephone Lines, gener- 
ally, repairs and improvements 5, 733 72 



Telegraph and Telephone Lines, Quebec — Lignes tele- 
graphiques et telephoniques, Quebec — 
Magdalen Islands Telephone Service, general repairs 

and improvements 

Reconstruction of the Ste. Justin, St. Cyprien tele- 
phone line 



600 00 






$ 222,356 73 
25,109 79 



1,235,315 85 



7,957 51 



6,183 51 



3,466 88 



SOMMAIRE DES REVENUS ET DES DEPENSES DES MINISTERES 



117 



PUBLIC WORKS DEPARTMENT-Con— MINISTERE DES TRAVAUX PUBLICS-Suite 

Details in Part V, Vol. II— Detail, partie V, Vol. II 




156, 444 



157 



446, 158 



Statute 



Statute 



Statute 



350a 

351 

351a 



V— 97 



V— 97 



V— 105 



V— 105 



V— 105 



V— 106 
V— 106 
V— 107 



EXPENDITURE-Cow.— DEPENSES-SH*7e 

PUBLIC WORKS CHARGEABLE TO INCOME-CfWC. — TRAVAUX PUBLICS 
IMPUTABLES SUR LE REVENU-Fi« 

Telegraph and Telephone Lines, Saskatchewan and 

Alberta — Lignes telegraphiques et telephoniques, 

Saskatchewan et Alberta — 
Alberta Telegraph and Telephone Lines, general 

repairs and imjprovements $ 5,815 42 

Athabasca, Fort Vermilion telegraph line, survey.. . 2,810 09 

Battleford, Isle la Crosse telegraph line, general 

repairs and improvements 7, 920 09 

Telegraph and Telephone Lines, British Columbia — 
Lignes telegraphiques et telephoniques, Colombie- 
Anglaise — 

Mainland telegraph and telephone lines, general re- 
and improvements 26, 179 56 

Vancouver Island District, general repairs and im- 
provements 14, 199 89 

Yukon telegraph system, branch line from Vander- 
hoof to Port St. James 1,066 04 

Telephone line from Quesnel to Prince George 10,233 68 

Miscellaneous: Public Works — Divers: Travaux publics 
Accounts Branch: Salaries of agents and clerks, trav- 
elling and contingent expenses of Outside Service. . 20,809 58 
Architectural Branch Salaries of architects, clerks 
of works, inspectors, draftsmen, clerks and mes- 
sengers of Outside Service 67, 391 98 

Engineering Branch: Salaries of engineers, inspectors, 
superintendents, drfatsmen, clerks and messengers 

of Outside Service 458,594 79 

Operation and maintenance of Inspection boats 14,578 53 

Maintenance and operation of water storage dams on 
Ottawa River and tributaries, surveys in connec- 
tion therewith and settlement of land damages. . . 25,547 32 

Monument to Sir Wilfred Laurier 6, 016 79 

National Gallery of Canada 74,998 70 

National monument on Connaught Place 219 28 

River gauging and metering 13, 066 10 

Surveys and inspections 107, 226 07 

Compassionate allowance to Phidolin Synott 2, 500 00 

Exchequer Court Awards — Jugements adjudicatifs de 
la cour de l'Echiquier — 
Land required for Port Stanley, Ont., harbour im- 
provements 8, 214 02 

Building at 68 Drummond St., Montreal, Quebec... . 4,970 48 

Subsidies to Dry Docks 



ADJUSTMENT OF WAR CLAIMS-RE GLEMENT DES RECLAMATIONS DE GUERRE 



Exchequer Court Award — 
Brant House, Burlington, Ont. 



PUBLIC WORKS CHARGEABLE TO COLLECTION OF REVENUE — TRAVAUX 
PUBLICS IMPUTABLES SUR LA PERCEPTION DU REVENU 

Graving docks, locks, dams, etc., working expenses, 
etc. — Bassins de radoub, ecluses, barrages, etc., 
frais d'exploitation, etc — 

Collection of Public Works revenue 2, 992 18 

Graving Docks 145,986 44 

Harbour and River Works, etc 44,982 24 



16,545 60 



51,679 17 



790,949 14 



13, 184 50 

588,921 34 
11,178,054 U 



67,531 08 



86 



118 DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 



PUBLIC WORKS DEPARTMENT-Conc— MIN1STERE DES TRAVAUX PUBLICS-Fin 

Details in Part V, Vol. II— Detail, partie V, Vol. II 



Vote- 
Credit 
No. 



352 



Statute 
Statute 



419, 130 

420, 131 



Vol. 
II 

Page 



V— 108 



V— 118 
V— 119 



V— 119 
V— 120 



V— 123 
V— 123 

Vol. I 

156 
156 

187 
187 



Service 



EXPENDITURE-Cowr.— DEPENSES-Fm 

PUBLIC WORKS CHARGEABLE TO COLLECTION OF REVENUE-CottC. — TRA- 
VAUX PUBLICS IMPUTABLES SUR LA PERCEPTION DU REVENU-Fin 

Telegraph and Telephone Lines — Lignes telegraphiques 
et telephoniques — 

Prince Edward Island, Mainland $ 6, 946 66 

Land and cable telegraph lines, Lower St. Lawrence 
and Maritime Provinces and working expenses of 

vessels for cable service 179, 904 56 

Saskatchewan 24,437 25 

Alberta 82,726 65 

British Columbia, Mainland 91,948 86 

British Columbia, Vancouver Island District 127, 644 75 

British Columbia, Northern District 73, 869 76 

Yukon System, main line 132, 243 32 

Telegraph and Telephone Service, generally 4, 897 75 



MISCELLANEOUS EXPENDITURE — DEPENSES DIVERSES 



International Joint Commission. . . 
Gratuities, C.S. Act. 1918, Sec. 30. 



33,493 79 
6,353 47 



Total Expenditure, Consolidated Fund— Total des depenses, 
Fonds consolide 

PUBLIC WORKS CHARGEABLE TO CAPITAL — 
TRAVAUX PUBLICS IMPUTABLES SUR LE CAPITAL 

Public Buildings— Edifices publics- 
Ottawa Parliament Buildings. 173, 158 65 

Harbours and Rivers — Ports et rivieres — 

Esquimalt, B.C., Dry dock under construction 570, 195 69 

Esquimalt, B.C., final settlement of claim of P. 
Lyall and Sons Construction Co., Ltd., for rental 
of steam shovel during suspension of excavation of 

pump chamber 4, 500 84 

Port Arthur and Fort William, harbour improve- 
ments 426,477 76 

Quebec Harbour, Champlain Dock 206 10 

Quebec, St. Charles River, to close out the contract 
with the Dominion Bridge Co. Ltd., for the con- 
struction of sluice gates 5, 443 62 

St. John Harbour, improvements 212, 232 12 

Toronto Harbour, improvements 89, 261 49 



Total Expenditure, Capital— Total des depenses, Capital 

Grand Total Expenditure— Total global des depenses (Page 6) 
♦Governor General's Warra nt— Mandat du Gouverneur General 

CREDITS TO CAPITAL ACCOUNT— CREDITS AU 
COMPTE DE CAPITAL 

Refunds of Capital Expenditure of previous years— 

Toronto, Harbour improvements (Page 74) 

Cash Suspense -Ottawa, Elgin Street Expropriation (Page 74) 



OPEN ACCOUNTS — COMPTES SPECIAUX 

Columbia River Special Account— Riviere Columbia, Compte special 

No transactions — Inactif 
Burrard Floating Dry Dock Pontoons— Trust Account— Pontons de 

la cale-scche flottante de Burrard— Compte fiduciaire. : 

Matane Harbour, Quebec, Special Account/— Port de Matane, Que — 

Compte special. 

MISCELLANEOUS STATEMENTS — ETATS DIVERS 
Graving Docks— Revenue and Expenditure— Bassins de radoub— 

Revenus et depenses. . 
Telegraphs— Revenue and Expenditure— Telegraphes— Revenus et 

depenses. . 



Amount 
Montant 



724,619 56 

918,580 42 



39,847 26 



12,874,993 99 






,481,476 27 



14,356,470 26 



6,100 00 
5,568 31 



SOMMAIRE DES REVENUS ET DES DEPENSES DES MINISTERES 119 



RAILWAYS AND CANALS DEPARTMENT— MINISTERE DES CHEMINS DE FER 

ET CANAUX 

Details in Part W, Vol. II— Detail, partie W, Vol. II 




W— 2 
W— 2 



W— 6 
W— 7 



W- 



w- 



W— 10 



W— 9 
W- 9 



W— 10 
W— 10 
W— 10 
W— 10 
W— 11 
W— 11 
W— 11 
W— 11 
W— 11 
W— 12 
W— 12 



W— 12 



W— 13 

W— 14 
W— 14 
W— 14 
W— 15 
W— 15 
W— 15 



REVENUE— REVENUS 

General Revenue — Revenu general — 
Canals — Canaux — 

Hydraulic and other rents $ 432,205 86 

Other receipts 529, 488 23 

Casual Revenue — Revenu casuel — 

Sundries 16, 746 07 

Interest on advances under Railway Subsidies Acts 143,714 49 

Fines and Forfeitures 

Total Revenue — Total des revenus (Page 73) 

EXPENDITURE— DEPENSES 



CIVIL GOVERNMENT — GOTJVERNEMENT CIVIL 

Salaries — Traitements — 

Minister — Ministre — Under Statute 

Deputy Minister — Sous-ministre $ 10, 000 00 

Assistant Deputy Minister 4, 800 00 

Staff 201, 404 87 



9,594 10 



216,204 87 



Contingencies — Depenses contingentes — 

Salaries 6,973 56 

Miscellaneous 27,737 32 

Salaries, Reclassification, etc 120 00 

Salaries, Reclassification, etc 360, 00 



225,798 97 



34,710 88 



480 00 



RAILWAYS AND CANALS: CHARGEABLE TO INCOME — CHEMINS DE FER 
ET canaux: IMPUTABLES SUR LE REVENU 

Canals — Canaux — 

Carillon-Grenville Canals: Improvements 4, 770 73 

Chambly Canal: Improvements 7, 973 14 

Lachine Canal: Improvements 8, 687 63 

St. Anne's Lock: Improvements 6, 504 13 

Soulanges Canal: Improvements 2, 835 00 

Quebec Canals, Dredging Fleet: Improvements 3,979 28 

Ontario-St. Lawrence Canals: Improvements 3,762 85 

St. Peter's Canal: Improvements 5,959 40 

Trent Canal: Improvements 300, 355 01 

Welland Canal: Improvements 75, 641 24 

St. Peter's Canal: Improvements: Claim of Atlantic 

Dredging Company 12, 629 72 

Railways — Chemins de fer — 
Adjustment of allowance of pay for employees while 
on service in the C.E.F. during the Great War 

Miscellaneous — Divers — 
Railway Commission: Maintenance and operation 

of Board 246, 106 05 

Canada Highways Commission 24, 663 72 

Governor General's Cars 2, 639 70 

Printing and Stationery 6, 424 79 

Surveys and Inspections — Canals 16, 781 80 

Surveys and Inspections— Railways 48, 467 95 

Compassionate allowance to the mother of Francis 

S. King 2,000 00 



$ 961,694 09 



160,460 56 
112 00 



1,122,266 65 



260,989 85 



433,098 13 
29,313 10 



347,084 01 



120 DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 

RAILWAYS AND CANALS DEPARTMENT-Con — MINISTERE DES CHEMINS DE FER ET 

CANAUX-Suite 

Details in Part W, Vol. II— Detail, partie W, Vol. II 



Vote— 

Credit 

No. 



129 



Statute 
Statute 
Statute 



350 

Statute 

499 



342 

492 
(1925-26) 
Statute 



105 
Statute 



106 
107 



108 



Vol. 

II 

Page 



W-16 



W— 16 
W— 16 
W— 22 



W— 26 
W— 52 
W— 52 



W— 53 
W— 54 
W— 54 



W— 54 
W— 56 



W— 56 
W— 65 

W-65 



W— 76 



Service 



EXPENDITURE-Conc— DEPENSES-Fm 

RAILWAYS AND CANALS! CHARGEABLE TO INCOME-ConC. — CHEMINS DE 
FER ET CANAUX: IMPUTABLES SUR LE REVENU-Fin 

Railway Employees' Provident Fund — 
To supplement pension allowances payable under the 
provisions of the Intercolonial and P.E.I. Railways 
Employees' Provident Fund Act, etc 

Under Statute — En vertu de Lois speciales— 

Railway Commission: Salaries of Commissioners.! 53,500 00 

Workmen's Compensation Act, Chap. 15, 1918 331,141 57 

Canada Highways Act, Chap. 54, 1919 346,496 52 

CHARGEABLE TO COLLECTION OF REVENUE — IMPUTABLES SUR LA 
PERCEPTION DU REVENU 

Canals: Staff and Repairs 2, 129,379 65 

Lachine Canal: Exchequer Court Awards 8,803 60 

Port Nelson Terminals— Hudson Bay Railway 13,832 08 

MISCELLANEOUS — DIVERS 

St. Lawrence Ship Canal: Surveys and Investigations, 

etc 112, 316 77 

Salaries, Reclassification, etc 1,708 87 

Gratuities, C.S. Act, 1918, Sec. 30 3, 106 52 

Total Expenditure, Consolidated Fund — Total des depenses — 
Fonds consolide 

CHARGEABLE TO CAPITAL — IMPUTABLES SUR LE CAPITAL 

Railways — Chemins de fer — 

Hudson Bay Railway — Construction and Better- 
ments 2,825,454 40 

Canadian Government Rlys.: Exchequer Court 
Awards 4,438 05 

Canals — Canaux — 

Welland Ship Canal: Construction 13,843,711 74 

Welland Ship Canal, Construction: P. Lyall & Sons 

Construction Co., Ltd 145,250 00 

Trent Canal: Construction 258 02 



Total Expenditure, Capital — Total des depenses, Capital 
Grand Total Expenditure — Total global des depenses (Page 6) 



CREDITS TO CAPITAL ACCOUNT— CREDITS AU 
COMPTE DE CAPITAL 

Refunds of Capital Expenditure of Previous Years — 
Railways — 

Canadian Government Railways: N. W. Patterson & Co., Fort 
William, payment on account of sale of steamers, T. J. Drum- 

mond and J. A. McKee 

Hudson Bay Railway: Hudson Bay Company, sale of supplies 
from stores 



Amount 
Montant 



41,054 28 



731,138 
1,581,687 



2,152,015 33 



117,132 16 



4,111,824 95 



2,829,892 45 



13,989,219 76 



16,819,112 21 



20,930,937 16 



36,000 00 

1,548 80 
57, 548 80 



SOMMAIRE DES REVENUS ET DES DEPENSES DES MINISTERES 



121 



RAILWAYS AND CANALS DEPARTMENT-Conc— MINJSTERE DES CHEMTNS DE FER ET 

CANAUX-Fin 

Details in Part W, Vol. IT— Detail, partie W, Vol. II 



Vote— 

Credit 

No. 



Vol. 

II 

Page 



Service 



Amount 
Montant 



W— 76 



CREDITS TO CAPITAL ACCOUNT-Conc— CREDITS AU COMPTE 
DE CAPITAL-Fm 

Refunds of Capital Expenditure of Previous Years— Cone. 
Canals — 
St. Lawrence Ship Canal: St. Lawrence Power Co., repayment 
in connection with raising banks and lock walls, Cornwall 

Canal 

Welland Canal: Sale of land: City of St. Catharines, $620; N. 

Leslie, $256.20 

Welland Ship Canal:— ($142,483.82)— 
Sale of land and buildings: J. Bates, $411; B. M. Bayless, $1,005; 
Hugh A. Clark, $100; G. Cushman, $40; U. G. Keenan and 

S. L. Lambert, $14,191.00; J. Offord, $75; D. Soove, $60 

Received on account of plant and stores: P. Lyall and Sons 

Construction Co 

Overpayment, Page W — 64, 1925-26: Engineering and Machine 

Works of Canada 

Sundry 

Total (Page 74) 



$ 170 96 

876 20 

15,882 00 
116,792 24 

7.904 24 

1.905 34 
143,530 98 



181,079 78 



Vol.1 
156 

157 
157 

157 



OPEN ACCOUNTS — COMPTES SPECIAUX 

Intercolonial and Prince Edward Island Railways Employees' Pro- 
vident Fund — Chemins de fer Intercolonial et de l'He du Prince- 
Edouard— Ponds de prevoyance des employes. 

Railways and Canals Suspense Account No. 1 — Chemins de fer et 
canaux — Compte provisoire n° 1. 

Railways and Canals, Suspense Account No. 2, St. Lawrence Power 
Co., Ltd. — Chemins de fer et canaux — "St. Lawrence Power Co., 
Limited," — Compte provisoire n° 2. 

Railway Grade Crossing Fund — Caisse des passages a niveau. 






122 DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 



ROYAL CANADIAN MOUNTED POLICE— GENDARMERIE ROYALE A CHEVAL 

DU CANADA 

Details in Part X, Vol. II— Detail, partie X, Vol. II 



Vote- 
Credit 
No. 



Vol. 

II 

Page 



Service 



Amount 
Montant 



388, 27 



27 



481, 277 


X— 5 


481, 277 


X— 6 


277 


X— 20 


277 


X— 20 


277 


X— 20 



81 

82 

Statute 



343 
344 



X— 2 
X— 3 
X— 3 



X- 



X— 4 



X— 20 
X— 21 
X— 21 

X— 21 



X— 24 

X— 24 



Pension Fund- 
Casual Revenue 
Fines and Forfeitures 



REVENUE— REVENUS 

Fonds de pension. .., $ 



8,769 06 

8,000 73 

70 00 



Total Revenue — Total des revenus (Page 73) 



EXPENDITURE— DEPENSES 
CIVIL GOVERNMENT — GOUVERNEMENT CIVIL 

Salaries — Traitements — 

Financial Comptroller $ 6,000 00 

Permanent Staff 36, 160 00 



16,839 79 



Contingencies — Depenses contingentes — 

Salaries 

Miscellaneous 



2,947 09 
678 64 



42,160 00 



3,625 73 



ROYAL CANADIAN MOUNTED POLICE — GENDARMERIE ROYALE A 
CHEVAL DU CANADA 

Pay of Force 999,905 63 



Subsistence, etc. 

Compensation to members of Force for injuries, etc. 

Enforcement of Federal and Provincial Statutes 

Enforcement of Opium and Narcotic Drug Act 



,014,325 61 

7,588 21 

58,023 08 

18,044 20 



B. Allen 1,000 00 

North West Rebellion, 1885 1,012 30 

Families of members of Force who lost their lives 

while on duty 4,550 76 

Under Chap. 91, R.S. of 1906 141,296 86 



MISCELLANEOUS — DIVERS 



Grant to Chief Constables' Association of Canada. 
Suppression of the White Slave Traffic 



500 00 
215 67 



Total Expenditure, Consolidated Fund — Total des depenses, 
Fonds consolide (Page 6) 



45,785 73 



2,097,886 73 



147,859 9o 



715 67 



2,292,248 05 



SOMMAIRE DES REVENUS ET DES DEPENSES DES MINISTERES 



123 



SECRETARY OF STATE DEPARTMENT— SECRETARIAT D'ETAT 

Details in Part Y, Vol. II— Detail, partie Y, Vol. II 



Vote— 

Credit 

No. 



Vol. 

II 

Page 



Service 



Amount 
Montant 



28 



383, 389, 

28 



509, 407, 
371 



487, 345 

488, 347 

* 

314 
Statute 



Y— 4 



Y— 5 



Y— 5 
Y— 5 
X— 6 
X— 6 
X— 6 



Vol.1 

159 
160 



REVENUE— REVENUS 

Casual Revenue — Revenu casuel 



(Page 73) 



$ 344,514 80 



EXPENSES— DEPENSES 
CIVIL GOVERNMENT — GOUVERNEMENT CIVIL 

Salaries — Traitements — 

Minister— Ministre— Under Statute $ 7, 177 41 

Under Secretary of State $ 8, 000 00 

Staff 120,404 12 

128,404 12 



Contingencies — Depenses contingentes — 

Salaries 6,627 33 

Miscellaneous 23,664 78 



135,581 53 



,292 11 



ADJUSTMENT OF WAR CLAIMS — REGLEMENT DES RECLAMATIONS 
DE GUERRE 



Secretary of State. 



MISCELLANEOUS — DIVERS 

Expenses under the Canada Temperance Act 293 08 

Expenses under the Naturalization Acts, 1914 and 1920. 9, 193 71 

Governor General's Reception 10, 000 00 

Unforeseen Expenses 3,436 78 

Gratuities, C.S. Act, 1918, Sec. 30 150 00 



Total Expenditure, Consolidated Fund — Total des depenses, 
Fonds consolide (Page 6) 

*Governor General's Warrant — Mandat du Gouverneur General. 



OPEN ACCOUNTS — COMPTES SPECIAUX 

Prisoners of War Funds — Fonds des prisonniers de guerre. 
Prisoners of War, Internment Operations, Earnings — Compte d'in 
ternement des prisonniers de guerre, — Recettes. 



165,873 64 



25,320 72 



23,073 57 



214,267 93 



124 DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 



SOLDIERS' CIVIL RE-ESTABLISHMENT— RETABLISSEMENT DES SOLDATS DANS LA 

VIE CIVILE 

Details in Part YY, Vol. IT—DStail, partie YY, Vol. II 



Vote— 

Credit 

No. 



Vol. 

II 

Page 



Service 



Amount 
Montant 



YY- 



YY— 2 



29 



YY- 



414, 83 

413, 84 

85 

86 

Statute 
Statute 



284 

285 

286 

287 

288 

423,289 

422,290 

291 

292 

293 

294 

Statute 

295 



Statute 



YY— 3 

YY— 3 

YY— 3 

YY— 3 

YY— 4 

YY— 4 



YY- 
YY- 
YY- 
YY- 
YY- 
YY- 
YY- 
YY- 
YY- 
YY- 
YY- 
YY- 



YY— 5 



YY— 38 



Vol.1 
160 



160 
161 
161 



REVENUE— REVENUS 
Casual Revenue — Revenu casuel. 

General .' $ 443,066 05 

Pensions 47, 794 77 

Premium, Discount and Exchange 

Total Revenue — Total des revenus (Page 73) 



EXPENDITURE— DEPENSES 
CIVIL GOVERNMENT — GOUVERNEMENT CIVIL 

Salaries — Traitements — 

Minister — Ministre — Under Statute 

Deputy Minister — Sous-ministre $ 6, 000 00 

Assistant Deputy Minister 4, 500 00 

Staff 10,270 00 



$ 490,860 82 
26 60 



490,887 42 



6,464 15 



20,770 00 



27,234 15 



PENSIONS 

Militiamen on Active Service and Northwest Rebellion 35, 264 16 

European War and Active Militia 36, 614, 989 52 

Civil Flying .. . 240 00 

Salaries and contingent expenses of the Board of 

Pension Commissioners for Canada. 80, 764 29 

Board of Pension Commissioners — Salaries 18, 999 96 

Militia Pensions Act of 1901 743,626 44 



37,493,884 37 



SOLDIERS CIVIL RE-ESTABLISHMENT 1 — RETABLISSEMENT 
DANS LA VIE CIVILE 

Capital 

Care of Patients 

Vocational Expense 

Salaries, Administration, etc V. 

Pay and Allowances, Treatment and Training 

Vocational Loans 

Interest on Funds 

Unemployment Relief 

Operating Expenses 

Employers' Liability Compensation 

Sheltered Employment 

Federal Appeal Board 122,974 44 

Federal Appeal Board, Salary of members 31, 000 00 

Special Fublicity 



MISCELLANEOUS — DIVERS 



DES SOLDATS 

6,412 30 

2,075,167 87 

1,353 05 

2,713,736 42 

1,223,720 66 

1,161 64 

23,745 35 

374,081 14 

209, 155 45 

65, 174 80 

158,421 69 



153,974 44 
1,657 10 



Gratuities. 



7,007,761 91 



1,842 



Total Expenditure, Consolidated Fund— Total des de- 
penses, Fonds consolide (Page 6) 



$44,530,722 



OPEN ACCOUNTS — COMPTES SPlSCIAuX 
Board of Pension Commissioners, Special Account, Mennonite Fund — 

Compte special de la commission des pensions — Fonds des 

Mennonites. 
Returned Soldiers' Insurance Fund — Fonds d'assurance des anciens 

combattants. 
S.C.R. No. 1, Trust Fund — Retablissement des soldats, Fonds 

No. 1 — Fonds fiduciaire. 
S.C.R. No. 3, Trust Fund— Retablissement des soldats, Fonds 

No. 3 — Fonds fiduciaire. 



SOMMAIRE DES REVENUS ET DES DEPENSES DES MINISTERES 125 



SOLDIER SETTLEMENT BOARD— COMMISSION D'ETABLISSEMENT DES SOLDATS 

Details in Part Z, Vol. II— Detail, partie Z, Vol. II 



Vote- 
Credit 
No. 



Vol. 

II 

Page 



Service 



Amount 
Montant 



484, 282 



Z— 2 
Z— 2 



Z— 2 



Vol. 



161 
162 
162 

162 
162 
163 
163 



REVENUE— REVENUS 

Casual Revenue — Revenu casuel $ 224 70 

Premium, Discount and Exchange 1, 001 21 

Total Revenue— Total des revenus (Page 73) 



EXPENDITURE— DEPENSES 

Cost of administering Soldier Settlement Act, includ- 
ing salaries (Page 6) 



OPEN ACCOUNTS — COMPTES SPECIAUX 
Empire Settlement — British Suspense Account — Etablissement 

imperial — Compte provisoire du gouvernement anglais. 
Empire Settlement — Farms Transferred Account — Etablissement 

imperial — Comptes des transferts de fermes. 
Empire Settlement — Replacement Suspense Account — Etablisse- 
ment imperial — Compte provisoire de remplacement des effets des 

colons. 
Soldier Land Settlement Fund — Fonds de l'etablissement des 

soldats sur des terres. 
Soldier Land Settlement Suspense Account — Compte provisoire de 

l'etablissement des soldats sur des terres. 
Soldier Settlement Board, Trust Account — Compte fiduciaire de la 

commission d'etablissement des soldats. 
Soldier Settlement Loan Account — Compte des prets aux colons 

militaires. 



1,225 91 



.,250,787 45 



126 DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 



TRADE AND COMMERCE DEPARTMENT— M1NISTERE DU COMMERCE 

Details in Part ZZ, Vol. II— Details, partie ZZ, Vol. II 




384, 30 



30 



390 



354 

355 

508, 356 

502, 357 

358 

504, 359 

507, 360 

361 

362 

363 

364 

365 

366 

367 
500, 368 

369 

406 

503 

505 

497, 363 

(1925-26) 

Statute 

Statute 



ZZ— 2 
ZZ— 3 



ZZ- 
ZZ- 



ZZ- 
ZZ- 



ZZ— 4 
ZZ— 4 



ZZ— 9 



ZZ— 10 



ZZ— 9 



ZZ— 10 
ZZ— 10 
ZZ— 10 
ZZ— 10 
ZZ— 13 
ZZ— 17 
ZZ— 17 
ZZ— 21 
ZZ— 21 
ZZ— 25 
ZZ— 25 
ZZ— 26 

ZZ— 30 
ZZ— 30 
ZZ-31 

ZZ— 31 
ZZ— 33 
ZZ— 33 
ZZ— 33 
ZZ— 33 

ZZ— 34 
ZZ— 34 



REVENUE— RE VENUS 

General Revenue — Revenu general — 

Canada Grain Act $ 1,582,807 21 

Canadian Government Elevators 1, 000, 176 94 



Electric Light Inspection 

Electricity and Fluid, Exportation Act 



180,844 15 
358,072 39 



-$ 2,582,984 15 



Gas Inspection 

Weights and Measures Inspection . 



538,916 54 

76,880 2C 
333,034 24 



Casual Revenue * . 

Fines and Forfeitures. 



Total Revenue — Total des revenus (Page 73) 



EXPENDITURE— DEPENSES 



CIVIL GOVERNMENT — GOUVERNEMENT CIVIL 

Salaries — Traitements — 

Minister — Ministre — Under Statute 

Deputy Minister — Sous-ministre 8,000 00 

Assistant Deputy Minister 4, 800 00 

Staff 442,920 12 



7, 177 39 



455,720 12 



Contingencies — Depenses contingentes — 

Salaries 2, 274 61 

Miscellaneous 12,828 50 

Salaries, Reclassification, etc 



462,897 51 



15,103 11 
3,831 13 



TRADE AND COMMERCE — COMMERCE 

Copper Bounties Act, 1923: Administration 

Hemp Bounties Act, 1923: Administration 

British and Foreign News Service 

Canada Grain Act: Administration 

Management, operation and maintenance of Elevators. 

Equipment of Elevators 

Commercial Intelligence Service 

Dominion Bureau of Statistics, including 1926 Census. . 

Electricity and Gas Inspection 

Electricity and Fluid Exportation Act. Administration 

Gold and Silver Marking Act: Administration 

Honorary Advisory Council for Scientific and Indus- 
trial Research 

International Customs Tariffs Bureau 

Motion Picture Bureau 

Printing of Parliamentary and Departmental Publica- 
tions 

Weights and Measures Inspection 

Relief for Distressed Canadians— Isle of Pines . . . 

Construction of Halifax Elevator 

Refund of storage rental — Saskatoon Elevator 

Construction of Prince Rupert Elevator 



Crude Petroleum Bounty 

Bounty on Copper Bars and Rods. 



376 65 


60 15 


32,000 00 


1,580,258 40 


470,271 00 


132,373 86 


357,415 25 


560,853 06 


174,461 45 


258 46 


4,817 88 


150,000 00 


660 00 


29,941 23 


119,966 83 


301,437 72 


733 19 


171,000 00 


5,833 32 


76,061 63 


548 71 


164,242 30 



$ 3,531,815 13 
31,670 57 
344 36 



3,563,830 06 



481.831 75 



4,333,571 60 



SOMMAIRE DES REVENUS ET DES DEPENSES DES MINISTERES 127 



TRADE AND COMMERCE DEPARTMENT-Conc— M1NISTERE DU COMMERCE-Fin 

Details in Part ZZ, Vol. II— Detail, partie ZZ, Vol. II 



Vote- 
Credit 
No. 



Vol. 

II 

Page 



Service 



Amount 
Montant 



159 to 205 

395 to ; 

and 

448 to 454 



Statute 



ZZ— 34 



ZZ— 36 
ZZ— 36 



Vol.1 
163 



191 



EXPENDITURE-Cowc— DEPENSES-Fin 

MAIL SUBSIDIES AND STEAMSHIP SUBVENTIONS — SUBVENTIONS 
POSTALES ET OCTROIS AUX PAQUEBOTS 

Local and Foreign Services, including Supervision 

MISCELLANEOUS — DIVERS 

Roofing materials for Isle of Pines $ 1, 140 00 

Gratuities, C.S. Act, 1918, Sec. 30 1, 850 00 

Total Expenditure, Consolidated Fund — Total des 
depenses, Fonds consolide (Page 6) 

Governor General's Warrant — Mandat du Gouverneur General. 



$ 1,008,998 92 



2,990 00 



OPEN ACCOUNT — COMPTE SPECIAL 

Canada Grain Act — Advances — Loi des Grains du Canada — Compte 
d'avances — 



MISCELLANEOUS STATEMENT — ETATS DIVERS 

Grain Inspection Divisions — Service de lTnspection des grains — 
Revenue and Expenditure for year ended March 31, 1926 — Revenus 
et depenses pour l'annee terminee le 31 mars 1926. 



5,827,391 73 



128 



DEPARTMENTAL SUMMARIES OF REVENUE AND EXPENDITURE 



CLASSIFICATION OF EXPENDITURE OF DEPARTMENTS 

SUMMARY 



Reference 

Voir 

Vol. II 

page 



Department 
Ministere 



Salaries and Wages 
Traitements et gages 



At Ottawa 
A Ottawa 



Outside 
Exterieur 



Travel 
Voyages 



Materials, 
Supplies, 
Repairs 

Materiaux, 
fournitures, 
reparations 



A— 55 
B— 5 
BB— 7 
C— 6 
D— 129 
E— 8 
F— 26 
G— 4 

GG— 14 
H— 35 
I— 44 
J— 5 
K— 79 
L— 23 
M— 10 
N— 68 
O— 69 
P- 15 
Q— 68 
R— 5 
S— 168 
T— 11 
U— 4 
V— 125 
W— 79 
X— 25 
Y- 7 

YY— 39 

Z— 13 
ZZ— 38 



Agriculture 

Archives 

Auditor General 

Civil Service Commission 

Customs and Excise , 

External Affairs , 

Finance , 

Governor General's Secretary.. . 

Health 

Immigration and Colonization., 

Indian Affairs 

Insurance 

Interior 

Justice 

Labour 

Legislation 

Marine and Fisheries 

Mines 

National Defence 

Patent and Copyright 

Post Office 

Printing and Stationery 

Privy Council 

Public Works 

Railways and Canals 

Royal Canadian Mounted Police 

Secretary of State 

Soldiers Civil Re-Establish- 
ment 

Soldier Settlement Board 

Trade and Commerce 



Debits to Open and Sundry Ac- 
counts 



753,876 

87,777 
327,852 
225,987 
1,190,871 
113,336 
510,723 

84,856 
206,649 
377,719 
154,563 

87,752 

2,371,036 

254,600 

182,647 

809,845 

496,274 

644,869 

1,851,186 

161,975 

1,237,694 

104,611 

43,401 
629,049 
254,542 

84,652 
153,790 



$ 3,048,325 07 
41,199 92 



6,160 50 
,923,786 43 
124,441 03 
192,239 86 



271,136 02 
955,450 49 
719,132 26 
5,200 00 
515,616 20 
747,505 88 
32,756 69 



474,433 00 

92,856 91 

318,617 00 



843,577 91 

7,869 85 

1,632 88 

1,714 13 

279,172 83 

17,996 49 

70,252 70 

3,618 52 

21,502 77 

204,012 49 

85,304 40 

10,796 02 

297,085 61 

190,365 61 

20,091 48 

265 08 

176,828 11 

89,047 59 

415,144 60 



483,823 89 
11,171 60 







363,240 93 

22,812 37 

5,572 43 



60,528 06 

70,267 67 

471,487 00 

337 97 

565,493 45 

680,356 73 



16,066 88 
2,712,587 10 

74,472 64 
3,202,258 22 



15,440,374 47 



790,557 31 
209,846 25 
571,834 14 



4,288,741 50 

3,630,185 62 

1,232,624 29 

9,645 77 

2,554,658 38 

669,347 58 

2,206,751 14 



69,883 55 

1,251 22 

933 08 

130,205 03 

68,159 96 

77,302 69 

6,385 06 

202,230 92 
199,910 02 
193,927 25 



572,791 87 
39, 182 48 



3,038,428 88 

2,188,229 79 

459,947 74 

1,589 69 

820,190 56 

936 77 

138,395 71 



14,974,385 58 



59,501,186 01 



3,686,467 85 



16,000,170 43 



14,974,385 58 



59,501,186 01 



3,686,467 85 



16,000,170 43 



♦Deduct. 

**This amount comprises the following expenditure: — Advances, including Open and Sundry Accounts, 
$15,262,602.07; Compensation, Indemnities and Relief, $6,235,718.73; Construction by Contract, Acqui- 
sition of Properties, etc., $17,636,951.25; Pensions and Gratuities, $40,541,776.36; Sinking Funds, Interest 
on Public Debt, Commission on Loan Redemption, etc., $136,342,508.60; Mail Services, $14,136,578.48; 
Elections, $1,844,535.76; Sundry, $1,488,227.17. 



SOMMAIRES DES REVENUS ET DES DEPENSES DES MINISTERES 



129 



CLASSIFICATION DES DEPENSES DES MINISTERES 

SOMMAIRE 



New Autos 

and Auto 

repairs, 

Renewals, 

etc. 

Automobi- 
les neuves, 
reparations, 
etc. 


Printing 
and 

Station- 
ery 

Impres- 
sions et 
papeterie 


Miscel- 
laneous 

Divers 


Grants, 

Subsidies, 

etc. 

Octrois, 
subven- 
tions, etc. 


Other 
Outlay 

Autres 
debourses 


Refunds 

and 
Adjust- 
ments 

Rembour- 

sements 

et ajuste- 

ments 


Total 
Expenditure 

Depenses 
totales 


$ 25,957 04 
626 24 


$ 158,590 50 

16,215 39 

21,043 93 

14,303 53 

268,761 25 

29,828 13 

576,885 82 

7,305 32 

1,985 73 

76,279 56 

42,490 25 

22,026 23 

235,290 93 

39,850 88 

48, 100 73 

175,538 31 

117,342 97 

100,712 87 

157,360 31 

51,669 01 

788,090 10 

79,487 49 

2,991 59 

57,691 17 

61,553 79 

25,419 69 

23,028 56 

57,319 86 

28,152 94 

237,940 05 


$ 296,941 34 

12,299 66 

1,419 63 

6,675 09 

2,264,324 28 

80,201 52 

488,428 86 

58,926 63 

214,424 40 

423,557 58 

430,379 82 

9,405 20 

413,207 62 

270,162 19 

165,496 36 

143,710 70 

904,243 17 

33,128 22 

2,861,446 41 

1,365 55 

86,110 86 

8,862 74 

17,028 71 

2,285,694 98 

750,609 96 

218,813 90 

19,562 48 

2,703,251 75 

48,147 16 

787,232 52 


$ 571,422 44 


$ 635,999 70 


$*147,173 26 


$ 6,671,341 15 
177,159 99 










351,949 32 










254,840 92 


28,687 95 




16,713 73 


* 16 00 

1,951 07 

241 94 

82 75 


12,335,542 71 


9,189 82 


165,271 06 
13,159,055 13 


565,027 78 


1,266 82 


142,578,565 38 

1,800 00 

170 00 

455,509 80 

1,009,382 05 


157,583,232 37 
156,590 18 




185,641 90 

54,650 00 

1,105,574 61 


962,038 10 


6,422 96 
19,217 69 


1,583 62 


2,625,453 48 
4,037,531 83 




135,518 35 


83,391 32 

18,166 77 

4,500 00 


138,034 93 

1,787 50 

1,199,535 80 


362,570 00 

83,780 08 

2,010 00 

3,443,074 22 

302,289 19 

5,083 00 

306,474 83 


* 1,206 66 

* 1,099 47 


6,980,520 27 
4,285,477 12 
1,655,138 32 


2,929 38 


* 21,232 72 

* 74,721 71 

1,467 21 
*220,859 59 


4,570,197 52 


17,680 21 
10,505 79 
49,920 10 


37,627 50 
40,848 00 
116,893 73 


9,164,583 74 

1,092,991 81 

15,058,441 74 

215,010 54 


20,872 09 




14,176,841 19 
1,976 68 




32,392,659 04 






1,239 07 


236,611 60 






64,354 91 


13,576 30 

21,203 38 

40,030 55 

116 30 


599,198 00 

386,746 52 

2,050 00 


3,280,984 51 

13,630,838 28 

155,448 13 

150 00 

37,393,880 12 

330 00 

382,425 46 


32,899 96 

* 61,132 59 

* 4,041 77 


14,356,470 26 

20,930,937 16 

2,292,248 05 

214,267 93 


8,633 79 






44,530,722 69 


94,072 31 




44 42 
96,761 06 


1,250,787 45 


7,421 88 


1,204,702 52 


5,827,391 73 


484,388 69 


3,523,256 89 


16,005,059 29 


18,969,039 64 


218,226,296 35 
15,262,602 07 


*395,212 67 


350,975,038 06 
15,262,602 07 












484,388 69 


3,523,256 89 


16,005,059 29 


18,969,039 64 


**233,488,898 42 


*395,212 67 


366,237 640 13 

















*A deduire. 

**Cette somme comprend les debourses suivants: — Avances, y compris les sommes deboursees aux 
comptes speciaux et divers, $15,262,602.07; Compensations, indemnites et secours, $6,235,718.73; Con- 
struction par contrat, achat d'immeubles, etc., $17,636,951.25; Pensions et allocations, $40,541,776.36; 
Fonds d'amortissement, Interet sur la Dette publique, commissions sur les remboursements d'emprunts, 
etc., $136,342,508.60; Transport des courriers, $14,136,578.48; Elections, $1,844,535.76; Divers, $1,488,- 
227.17. 



45743—9 



130 



OPEN AND TRUST ACCOUNTS 



INDEX 

Board of Pension Commissioners, Special Account, Menno- 
nite Fund — Compte special de la Commission des pen- 
sions; Fonds des Mennonites. 

Burrard Floating Dry Dock Pontoons, Trust Account — 
Pontons de la cale seche de Burrard; compte fiduciaire. 

Canada Grain Act, advances — Loi des Grains du Canada; 

comptes d'avances. 
Canada Land and Irrigation Company, advances — compte 

d'avances. 
Canadian Government Merchant Marine, advances — Marine 

Marchande de l'Etat; compte d'avances. 
Canadian Military Canteen Funds, Trust Account — Fonds 

de cantine de l'armee canadienne; compte fiduciaire. 
Canadian National Railways, advances — Chemin de fer 

National Canadien; compte d'avances. 
Civil Service Insurance Fund — Fonds d 'assurance du Service 

Civil. 
Common School Fund, Ontario and Quebec — Fonds des 

ecoles publiques, Ontario et Quebec. 
Contractors' Securities, Trust Account — Garanties des en- 
trepreneurs; compte fiduciaire. 

Decayed Pilots' Pension Fund (Montreal Pilotage District) 
—Fonds de pension des pilotes (District de Montreal). 

Dominion Elections, Candidates' Deposits — Elections fede- 
rales, depots des candidats. 

Empire Settlement, Assisted Passage Loan Account — 
Etablissement imperial; comptes des prets pour frais de 
passage. 

Empire Settlement, British Suspense Account — Etablisse- 
ment imperial; compte provisoire du Gouvernement an- 
glais. 

Empire Settlement, Farms Transferred Account — Etablis- 
sement imperial; compte des transferts de fermes. 

Empire Settlement, Replacement Suspense Account — Eta- 
blissement imperial; compte provisoire de remplacement 
des effets des colons. 

Empress of Ireland Relief Fund — Fonds de secours de 
1" 'Empress of Ireland." 

Government Annuities Fund — Fonds des rentes viageres de 

l'Etat. 
Guarantee Fund — Fonds de garantie 

Immigration Agents' Trust Accounts — Comptes fiduciaires 
des agents d'immigration. 

Immigration Guarantee and Special Fund — Fonds fiduciaire 
special et de garantie de l'immigration. 

Imperial Government, Military Service, advances — Gou- 
vernement imperial, service militaire; compte d'avances. 

Imperial Government, Naval Service, advances — Gouver- 
nement imperial, service de la marine; compte d'avances. 

Income Tax, Suspense Account — Impot sur le revenu; compte 
provisoire. 

Indian Commissioner's Greater Production Account-Compte 
du commissaire des Indiens pour l'augmentation de la pro- 
duction. 

Indian Trust Funds — Fonds fiduciaire des Indiens 

Intercolonial and P. E. Island Railways Employees' Provi- 
dent Fund — Chemins de fer Intercolonial et de l'lle du 
Prince-Edouard, Fonds de prevoyance des employes. 

King's Printer's Advance Account, Printing Branch — Im- 

primeur du Roi, compte d'avances, division de l'impri- 

merie. 
King's Printer's Advance Account, Stationery Branch — Im- 

primeur du Roi, compte d'avances, division de la papete- 

rie. 

Lignite Utilization Board — Commission d 'utilisation du 
lignite. 

Matane Harbour, Quebec, Special Account — Port de Matane, 

Quebec; compte special. 
Military Estates, Fund No. 1, Trust Account — Etablisse- 

ments militaires, Fonds n° 1; compte fiduciaire. 
Military Estates, Fund No. 2, Trust Account — Etablisse- 

ments militaires, Fonds n° 2; compte fiduciaire. 



Page 

Soldiers' Civil Re-Estabiishment — 160 
Retablissement des soldats dans 
la vie civile. 

Public Works — Travaux publics 156 

Trade and Commerce — Commerce. . 163 

Interior — Interieur 144 

Finance — Finances 132 

National Defence — Defense nationale 152 

Finance — Finances 133 

Finance — Finances 133 

Finance— Finances 133 

Finance — Finances 134 

Marine and Fisheries — Marine et 149 

pecheries. 

Legislation — Legislation 148 



Immigration and Colonization — Im- 140 
migration et Colonisation. 

Soldier Settlement Board — Com- 161 
mission d 'etablissement des sol- 
dats. 

Soldier Settlement Board — Com 162 
mission d 'etablissement des sol- 
dats. 

Soldier Settlement Board — Com- 162 
mission d 'etablissement des sol- 
dats. 

External Affairs — Affaires exterieures 132 



Labour — Travail 148 



Post Office — Postes. 



Immigration and Colonization — Im- 
migration et Colonisation. 
Immigration and Colonization — Im- 
migration et Colonisation. 
National Defence — Defense nationale 

National Defence — Defense nationale 

Customs and Excise — Douanes et 

accise. 
Indian Affairs — Affaires indiennes. . . 



148 
141 
140 
152 
152 
132 
142 



Indian Affairs — Affaires indiennes. . . 143 
Railways and Canals — Chemins de 156 
fer et canaux. 



Public Printing and Stationery — Im- 
primerie de l'Etat. 

Public Printing and Stationery — Im- 
primerie de l'Etat. 



Mines — Mines. 



154 



155 



151 



Public Works — Travaux publics 156 

National Defence — Defense nationale 153 
National Defence — Defense nationale 153 



COMPTES SPECIAUX ET COMPTES FIDUCI AIRES 131 

INDEX-Cowc— Fin Page 

Militia and Defence, Regimental Funds, Trust Account— National Defence — Defense nationale 153 

Milice et defense, Fonds regimentaire; compte fiduciaire. 

Montreal Harbour Commissioners, advances — Commissaires Finanre — Finances 134 

du port de Montreal; compte d'avances. 

National Battlefields Commission— Commission nationale Finance— Finances .134 

des champs de bataille. 

Ottawa Improvement Commission— Commission d'embel- Finance — Finances 136 

lissement d'Ottawa. 

Pilotage Accounts, Halifax— Compte de pilotage, Halifax . Marine and Fisheries— Marine et 149 

pecheries. 
Pilotage Accounts, St. John, N.B.— Compte de pilotage, S.- Marine and Fisheries— Marine et 150 

Jean, N.-B. pecheries. 

Pilotage Accounts, Sydney— Compte de pilotage, Sydney. . Marine and Fisheries— Marine et 150 

pecheries. 
Prairie Provinces Indian Fund— Fonds des Indiens des pro- Indian Affairs— Affaires indiennes. 144 

vinces des Prairies. . , 

Prisoners of War Funds— Fonds des prisonniers de guerre Secretary of State — Secretariat d E- 159 

tat. 
Prisoners of War, Internment Operations, Earnings— Compte Secretary of State— Secretariat d'E- 160 
d'internement des prisonniers de guerre; recettes. tat. 

Quebec Harbour Commissioners, advances — Commissaires Finance — Finances 138 

du port de Quebec; compte d'avances. 

Railway Grade Crossing Fund — Caisse des passages a niveau Railways and Canals — Chemins de 157 

fer et canaux. 

Railways and Canals, Suspense Account No. 1— Chemins de Railways and Canals— Chemins de 157 

fer et canaux; compte provisoire n° 1. fer et canaux. 

Railways and Canals, Suspense Account No. 2, St. Lawrence Railways and Canals— Chemins de 157 

Power Co., Ltd.— Chemins de fer et canaux; compte pro- fer et canaux. 

visoire n° 2 "St. Lawrence Power Co., Ltd." 

Retirement Fund — Fonds de retraite Finance — Finances 138 

Returned Soldiers Insurance Fund — Fonds d'assurance des Soldiers' Civil Re-Establishment — 160 

anciens combattants. Retablissement des soldats dans 

la vie civile. 

Royal Military College, Cadets' Trust Account — College National Defence — Defense nationale 153 

militaire royal, Fonds fiduciaire des cadets. 

School Lands Funds — Alberta — Fonds des terres d'ecole, Interior — Interieur 145 

Alberta. 
School Lands Funds — Manitoba — Fonds des terres d'ecole, Interior — Interieur 145 

Manitoba. 
School Lands Funds — Saskatchewan — Fonds des terres Interior — Interieur 145 

d'ecole, Saskatchewan. 
Seed Grain and Relief, Department of the Interior — Grains Interior — Interieur 146 

de semence et secours; Ministere de 1 'Interieur. 
Seed Grain advances, Saskatchewan Government, 1908 — Finance — Finances 138 

Avances au gouvernement de la Saskatchewan pour grains 

de semence, 1908. 
Soldier Land Settlement Fund — Fonds de l'etablissement Soldier Settlement Board — Com- 162 

des soldats sur les terres. mission d'etablissement des sol- 

dats. 
Soldier Land Settlement Suspense Account — Compte pro- Soldier Settlement Board — Com- 162 

visoire de l'etablissement des soldats sur des terres. mission d'etablissement des sol- 

dats. 
Soldier Settlement Board, Trust Account — Commission Soldier Settlement Board — Com- 163 

d'etablissement des soldats; compte fiduciaire. mission d'etablissement des sol- 

dats. 
Soldier Settlement Loan Account — Comptes des prets aux Soldier Settlement Board — Com- 163 

colons militaires. mission d'etablissement des sol- 

dats. 
Soldiers' Civil Re-Establishment, Fund No. 1 — Retablisse- Soldiers' Civil Re-Establishment — 161 

ment des soldats dans la vie civile, Fonds n° 1. Retablissement des soldats dans 

la vie civile. 
Soldiers' Civil Re-Establishment, Fund No. 3— Retablisse- Soldiers' Civil Re-Estabdshment— 161 

ment des soldats dans la vie civile, Fonds n° 3. Retablissement des soldats dans 

la vie civile. 

Superannuation Fund, No. 2— Fonds de pension n° 2 Finance — Finances 139 

Superannuation Fund, No. 5— Fonds de pension n° 5 Finance — Finances 139 

Vancouver Harbour Commissioners, advances — Commis- Finance — Finances 139 

saires du port de Vancouver; compte d'avances. 

Yukon Consolidated Revenue Fund — Fonds du revenu con- Interior — Interieur 146 

solide du Yukon. 

45743—9* 



132 



OPEN AND TRUST ACCOUNTS— COMPTES OUVERTS ET 
COMPTES FIDUCIAIRES 



CUSTOMS AND EXCISE DEPARTMENT— MINIST ERE DES DOUANES 

ET DE L'ACCISE 



Income Tax, Suspense Account — Impot sur le revenu, Compte provisoire 



— 


Dr. 


Cr. 


Balance, April 1, 1926 




$ 400 36 


Re-transfer from Casual Revenue of amount erroneously transferred in 
1925-26 




2,675 20 


Deposits received during 1625-26 as security for costs in appeal cases.. . 




2,800 50 


Deposits returned in full to appellants 


S 800 20 

844 67 

230 53 

36 

4,000 50 




Amounts withheld from deposits to cover Government's costs in appeal 
cases, credited to Casual Revenue 




Balance of deposits returned to appellants after retaining costs 




Transfer to Casual Revenue of amount erroneously held in this account. 
Balance, March 31, 1927, comprising deposits in ten cases still pending. 






5,876 26 


5,876 26 












EXTERNAL AFFAIRS DEPARTMENT— MINIST ERE DES AFFAIRES 

EXTERIEURES 

Empress of Ireland Relief Fund— Fonds de secours de 1' "Empress of Ireland" 



— 


Dr. 


Cr. 


Balance, April 1, 1926, being amount of moneys received from 
Trustees of Fund, remaining undistributed on that date 




$ 827 50 


Amounts received during the year from the Trustees through the High 
Commissioner, for distribution to the beneficiaries in Canada 




5,008 61 


Amounts paid beneficiaries, during the year, by the Department of 

External Affairs 

Balance, March 31, 1927 


% 4,851 68 
984 43 




• 


5,836 11 


5,836 11 



FINANCE DEPARTMENT— MINIST ERE DES FINANCES 

Canadian Government Merchant Marine— Advance Account 
Marine marchande de l'Etat— Compte d'avances 



- — 


Dr. 


Cr. 




$ 9,047,856 08 

386,950 00 

44,657 93 












Received from Canadian Government Merchant Marine, to be applied 


$ 4,790 79 






9,474,673 22 










9,479,464 01 


9,479,464 01 







COMPTES SPECIAUX ET COMPTES FIDUCIAIRES 133 

FINANCE DEPARTMENT-con.— MINISTERE DES FINANCES-suite 



Canadian National Railways— Advance Account 
Chemin de fer National Canadien— Compte d'avances 




Cr. 



Balance, April 1, 1926, being amounts of loans under legislation of 

1924, 1925 and 1926 

Loans made during 1926-27 under authority of item 372 in Supply Bill. 
Balance, March 31, 1927 



$ 44,550,000 00 
10,000,000 00 



$ 54,550,000 00 



54,550,000 00 



54,550,000 00 



Civil Service Insurance Fund— Fonds d'assurance du Service Civil 



Balance at credit of Fund, April 1, 1926 

Premium income 

Interest at 6 per cent to March 31, 1927 

Death benefits paid 

Payments of surrender values on cancelled policies. 

Refunds of overpayments of premiums, etc 

Balance, March 31, 1927 



Dr. 



113,427 60 

11,945 02 

516 40 

3,840,027 51 



3,965,916 53 



Cr. 



3,291,484 17 
467,953 50 
206,478 86 



3,965,916 53 



Common School Fund, Ontario and Quebec 
Fonds des ecoles publiques, Ontario et Quebec 



— 


Dr. 


Cr. 


Balance at credit of Fund, April 1 , 1926 




$ 2,658,552 74 
66,442 86 
10 67 


Interest on $2,657,715.02 (balance on Jan. 1, 1926), 6 m. to July 1, 1926, 
at 5 p.c 




Interest on $837.72 received from Provincial Treasurer, Toronto, March 
30 to July 1, 93 d. at 5 p.c 




Interest on $2,658,552.74, 6 m. to Jan. 1, 1927, at 5 p.c. . . 




66,463 81 
1,028 63 


Proceeds of sale of Common School Lands by Province of Ontario 
during the year ended October 31, 1926, less 6 per cent retained by 
the Province for expenses of management and 25 per cent of the 
balance paid to municipalities for the Land Improvement Fund . . 




Interest paid to Provinces in proportion to population as determined 

by Census of 1921: Ontario, $73,643.96; Quebec, $59,273.38 

Balance, March 31, 1927 


$ 132,917 34 
2,659,581 37 










2,792,498 71 


2,792,498 71 



134 



OPEN AND TRUST ACCOUNTS 



FINANCE DEPARTMENT-con.— MINISTERE DES FINANCES-suite 

Contractors' Securities, Trust Account 
Garanties dcs entrepreneurs— Compte fiduciaire 



— 


Dr. 


Cr. 


Balance at credit of account, April 1, 1926 




$ 581 032 84 


Amounts received during year from contractors, as security for due per- 
formance of contracts 




883 964 91 


Interest credited at 3 per cent on monthly balances 




26,960 94 


Security deposits returned to contractors, with accrued interest 

Security deposits forfeited, credited to Fines and Forfeitures. 


$ 565,558 84 

5,028 90 

161 99 

4,356 16 
916,852 80 




Security deposit transferred to Indian Trust Fund 




Interest previously allowed now reclaimed and credited to Interest on 
Public Debt 




Balance, March 31 . 1927 






1,491,958 6P 


1,491,958 69 



Montreal Harbour Commissioners— Advance Account 
Commission du port de Montreal— Compte d'avances 



Dr. 



Cr. 



Balance, April 1, 1926, being amount of advances made in previous 

years 

Advances in 1926-27, authorized by the Governor in Council 

Balance, March 31, 1927, being total amount of advances to date 



$ 45,840,000 00 
1,035,000 00 



$ 46,875,000 00 



46,875,000 00 



46,875,000 00 



Note: — Advances to the total amount of $59,250,000 have been authorized from time to time by 
various Acts of Parliament. 

Remarque: — A diverses reprises, le Parlement a autorise des avances se totalisant a $59,250,000. 



National Battlefields Commission— Commission Nationale des champs de bataille 

CASH ACCOUNT— COMPTE DE CAISSE 



— 


Balance in 

hands of 

Commission 

April 1, 1926 

En 

caisse de la 

commission 

le ler avril 1926 


Receipts 
Recettes 


Disburse- 
ments 

De- 
bourses 


Balance 

in hands 

of Commission 

Mar. 31, 1927 

En 

caisse de la 

commission 

le 31 marsl927 


Land Account 


$ 11,145 93 

3,143 71 

476 42 

2,067 97 

4,289 48 

91 85 


$ 1,680 94 




$ 12,826 87 


Quebec Tercentenary Account 




3,143 71 


Administration Account 


7,823 15 

62 40 

40,314 88 

1,003 35 


$ 7,613 80 

500 00 

33,427 25 

411 13 


685 77 


Park Account 


1,630 37 


Maintenance of Park Account 


11,177 11 


Martello Tower Account 


684 07 




21,215 36 


50,884 72 


41,952 18 


30,147 90 



COMPTES SPECIAUX ET COMPTES FIDUCIAIRES 135 

FINANCE DEPARTMENT-con.— MINISTERE DES FINANCES-suite 

National Battlefields Commission— Cone. 
Commission nationale des champs de bataille — fin. 



DETAILS OF RECEIPTS AND DISBURSEMENTS— DETAIL DES RECETTES ET DES DEBOURSES 

Receipts — Recettes 

Land Account — 

Town of Montcalm, 15th annual payment on loan of $13,924.90, amortized 

at 30 years $ 710 44 

Interest allowed by bank on balances 970 50 

1,680 94 
Administration Account — 

Grant from Dominion Government (Page F— 20) 7,800 00 

Interest allowed by bank on balances 23 15 

7,823 15 
Park Account — 

Interest allowed by bank on balances 62 40 

Maintenance of Park Account — 

Grant from Dominion Government (Page F— 20) 40, 000 00 

Interest allowed by bank on balances 142 45 

Cost of damages to lamp post 28 25 

Refunds of expenditure: duty on asphalt, $133.03; insurance premiums, 

$11.15 144 18 

40,814 88 
Martello Tower Account- 
Grant from Dominion Government (Page F — 20) 1 , 000 00 

Interest allowed by bank on balances 3 35 

1,003 35 
$ 50,884 72 



Disbursements — Debourses 
Administration Account — 

Staff: C. E. Gauvin, secretary, $2,500; G. Langlois, clerk, $1,500 4,000 00 

La Banque Canadienne Nationale, rent of offices 2,772 12 

Sir George Garneau, travel, $23.45; G. Langlois, sundrv disbursements, 

$33.37 56 82 

Galipeau, Lapointe, Rochette and Boisvert: legal services, $185; dis- 
bursements in connection with bill to be presented to the Provincial 
Legislature in regard to construction of buildings on land adjacent to 

the property of the commission, $413.24 598 24 

Sundry payments: telephones, $82.59; small payments, $104.03 186 62 

7,613 80 
Park Account — 

Quebec Apartments, Ltd.: Commission's share towards cost of con- 
struction offence between Commission's property and that of Quebec 
Apartments, Ltd., $500, less $65.95 Commission's legal costs in the 

case 

Galipeau, Lapointe, Rochette and Boisvert: legal expenses in the case 

National Battlefields Commission re Quebec Apartments, Ltd 65 95 



434 05 

65 95 
500 00 



Maintenance of Park Account— 

E. Altherr, superintendent: salary, 2 m. at $3,400, 10 m. at $3,600; allow- 
ance for heat and light, $50; sundry outlav, $7.97 3, 624 63 

Wages: constables, $3,451.22; labourers, $16,332.33 19,783 55 

Canadian Import Co., Quebec, coal : . . . . 1,030 77 

Quebec Railway Light Heat and Power Co., electric current 3, 340 83 

Payments under $1,000: asphalt, $180.62; automobile expenses, $921.54; 
clothing, $207.83; fertilizer, $71.25; freight and express, $441.98; 
hardware and tools, $414.09; insurance premiums, $543.53; lumber, 
$100; paint, $121.80; peat, $145.60; plants, bulbs and seeds, $1,313.73; 
plumbing, $109.35; power lawn mower, $515; stone, $80.63; telephones, 

$142.43; sundries, $338.09 5,647 47 

83,427 25 
Martello Tower Account — 

Wages of labourers, $396.43; lighting, $14.70 411 13 






41,952 18 



Excess of Receipts over Disbursements — Excedent des recettes sur les debourses 8,932 54 



136 OPEN AND TRUST ACCOUNTS 

FINANCE DEPARTMENT-con.— MINISTERE DES FINANCES-suite 
Ottawa Improvement Commission— Commission d'embellissement d' Ottawa 

CASH ACCOUNT— COMPTE DE CAISSE 

Balance in hands of Commission, April 1, 1926 $ 3,392 47 

Receipts 158,595 87 

$ 161,988 34 

Disbursements 158,875 21 

Balance in hands of Commission, March 31, 1927 3,113 13 



DETAILS OF RECEIPTS AND DISBURSEMENTS-DETAIL DES RECETTES ET DES D^BOURStiS 

Receipts — Recettes 

Statutory grant from Dominion Government $ 150, 000 00 

Repayments for work done and materials supplied: Dominion Government, 
$3,649.98; City of Ottawa, $293.31; Rockcliffe Village, $1,114.46; various 
persons, $3,406.52 8,464 27 

Interest allowed by banks on deposits 131 60 

Total Receipts $ 158,595 87 

Disbursements — Debourses 

Staff: A. Chevrier, clerk, $1,800; W. E. O'Meara, secretary, $2,400; A. 

Stuart, superintendent of works, $4,000 8, 200 00 

Wages of foremen, labourers, etc 86, 055 47 

Travelling expenses: A. Stuart, $450; street car fares, $350 800 00 

Materials, supplies, etc.: Barrett Co., Ltd., tarvia, $5,051.59; Barrett, J. A., 
coal, $1,358.06; Builders Sales, Ltd., hardware, tools, etc., $1,385.90; 
J. G. Butterworth Co., Ltd., coal, $1,015.21; Dominion Bridge Co., Ltd.: 
further payment on steel work for Remic Rapids bridge, $20,000; con- 
tract for viaducts on Riopelle and Cunningham Islands, $8,462; sundry 
bridge steel, $328.62; total, $28,790.62; H. Dupuis & Sons, Ltd.: cement 
and sand, $7,783.11, less bags returned, $1,262.40, less adjustments pre- 
vious years: bags returned, $1,859.20; overpayment on cement, $400; 
R. R. Foster, stone, $2,685.09; Fraser & Co., rent of offices, $1,000; street 
cable, $15; Hamilton Tar Products Co., Ltd., tarco, $1,348; Imperial 
Oil Co., gasoline, oil, etc., $1,519.78; Northern Electric Co., electrical 
supplies, $1,558.50; payments under $1,000: automobile and motor cycle 
repairs and supplies, $2,604.75; beams, $236.12; black pipe, $272.72; caulk- 
lite, $112.70; cement and sand, $240.55; electric current, $1,118.53; elec- 
trical supplies and repairs, $64.74; flower pots, pans, etc., $180.28; gal- 
vanized iron pipe, $75.37; gravel, $281.25; lawn mowers and parts, $426.27; 
lumber, $1,448.34; maintenance of crossing and signals, $580.32; paint and 
painters supplies, $322.12; post tops, $138; plumbing, $202.16; seeds, 
shrubs, etc., $383.01; sods, $70.62; steel, $1,059.01; stone, $69.07; sundry 
hardware, tools, etc., $193.25; used automobile, $300; water hose and 
couplings, $319.46; sundry repairs and supplies, $1,250.99 61,938 89 

Various outlay: Excise tax stamps, $82; freight and express, $255.40; insurance 
premiums, $371.46; interest on overdrafts, $51; legal services, $100; sur- 
veying and preparing plans, $332; telephones, $140.29; uniforms, etc., 
$180.57; sundries, $133.81 1,646 53 

Printing and Stationery: King's Printer, supplies, $2.50; outside purchases, 

$231.82 234 32 

Total Disbursements 158,875 21 



Excess of Disbursements over Receipts — Excedent des debourses sur les recettes 279 34 



COMPTES SPECIAUX ET COMPTES FIDUCIAIRES 



137 



FINANCE DEPARTMENT-con.— MINISTERE DES FINANCES-suite 
Ottawa Improvement Commission — cone— Commission d'embellissement d' Ottawa— fin 

Summary of Expenditure to March 31, 1927 — Sommaire des depenses au 31 mars 1927 



Expenditure 

in 

1926-27 

Depenses en 
1926-1927 



Total 
Expenditure 
to Mar. 31, 
1927 

Depenses 

totales au 

31 mars 1927 



General Expenses — Depenses en general 



Superintendence and Office Staff 

Interest on overdrafts at the bank 

Machinery, rolling stock, contingencies, etc. 

Purchase of Syenite Quarry 

Redemption of debentures, Interest 



$ 8,200 00 
51 00 
14,316 35 



Construction and Maintenance — Travauxde construction etentretien 



Bronson and Somerset Parks, construction 

" maintenance 

Central Park, construction 

" maintenance 

Clemow and Monkland Avenues, construction 

" maintenance 

Dow's Lake Playground 

Green and Maple Islands 

Greenhouses, construction 

maintenance 

Hull City Hall Square 

Island Park Driveway, construction 

" " bridges 

maintenance 

King Edward Avenue and Park, construction 

maintenance 

Macdonald Gardens, construction 

" maintenance 

Major Hill Park 

Minto Bridges, construction 

" maintenance 

National Park, construction 

" maintenance 

Nepean Point and Lady Grey Road, construction. 
" " maintenance. 

Rideau Canal Driveway, construction 

maintenance 

Rockliffe Park, construction 

« " " maintenance 

Stanley Avenue 

Strathcona Park, construction 

" maintenance 



Other Disbursements — Autres debourses 



Sundry work by Commission 

Redemption of Debentures, principal realized. 



22,567 35 



1,352 00 
5,' 152 00 
2,'83800 



7,072 52 



996 65 

45,262 74 

5,282 69 

4,654 01 

5,350 00 



3,400 00 



500 00 
6,' 500 00 



5,075 00 

1,108 87 

20,492 07 



9,100 00 



3,707 00 
127,848 55 



,464 31 



8, 464 si 



118,461 52 
4,091 64 

179,442 74 

3,514 75 

72,906 16 

378,416 81 



7,504 62 

20,662 73 

67,555 68 

69,073 65 

43,301 85 

34,417 46 

13,388 92 

8,545 82 

6,275 05 

91,278 67 

3,989 03 

161,902 08 

154,946 83 

16,156 20 

125,234 80 

81,573 32 

23,904 48 

38,272 22 

4,216 00 

45,450 13 

17,434 50 

132,354 83 

79,899 11 

146,777 69 

61,294 40 

299,078 35 

402,817 68 

100,050 41 

109,950 90 

2,454 74 

56,242 91 

57,438 05 

483,443 11 



206,647 71 
270,373 84 

477,021 55 



158,875 21 



3,338,881 47 



138 



OPEN AND TRUST ACCOUNTS 



FINANCE DEPARTMENT-con.— MINISTERE DES FINANCES-suite 

Quebec Harbour Commissioners— Advance Account 
Commission du port de Quebec— Compte d'avances 




Cr. 



Balance, April 1, 1926, being amount of advances made in previous 

years 

Advances in 1926-27, authorized by the Governor in Council 

Balance, March 31, 1927, being total amount of advances to date 



$ 13,091,995 68 
680,000 00 



$ 13,771,995 68 



13,771,995 68 



13,771,995 68 



Note: — Advances to the total amount of $17,625,000 have been authorized from time to time by 
various Acts of Parliament. 

Remarque: — A diverses reprises, le Parlement a autorise des avances se totalisant a $17,625,000. 



Retirement Fund— Fonds de retraite 



Dr. 



Cr. 



Balance at credit of Fund, April 1, 1926 

Abatements from salaries of contributors 

Cheque issued in 1925-26, re-deposited in 1926-27 

Interest at 5 per cent, added semi-annually to individual balances 

Abatements returned to contributors, with accrued interest 

Transfer to Superannuation Fund No. 5 of amounts at credit of employees 

who elected to come under Fund No. 5 

Balance March 31, 1927 



$ 6,237,805 15 

619,726 92 

66 42 

256,348 96 



214,501 87 



2,255,201 24 
4,644,244 34 



7,113,947 45 



113.947 45 



Seed Grain Advances, Saskatchewan Government, 1908 
Avances au gouvernement de la Saskatchewan pour grains de semences, 1908 



— 


Dr. 


Cr. 


Balance of advances, April 1, 1926 


$ 97,032 21 






$ 1,895 36 


Balance, March 31 , 1927 




95,136 85 










97,032 21 


97,032 21 



COMPTES SPECIAUX ET COMPTES FIDUCIAIRES 



139 



FINANCE DEPARTMENT-conc— MINISTERE DES FINANCES-fin 

Superannuation Fund No. 2— Fonds de pension No. 2 

Civil Service Superannuation and Retirement Act — hoi du fonds de pension et de retraite du Service Civil 



Dr. 



Cr. 



Balance at credit of Fund, April 1, 1926 

Abatements from salaries of contributors 

Interest at 6 per cent to March 31, 1927 

Superannuation Allowances paid in 1926-27 (shown in detail in Public 
Accounts): paid direct to retired officials, $45,179.68: transferred 
to C.S. Insurance Fund in payment of premiums of retired officials, 
$228 



$ 1,768,060 87 

1,981 84 

104,829 63 



R,efund of amount collected in error in 1925-26. 
Balance, March 31, 1927 



45,407 68 

21 34 

1,829,443 32 



1,874,872 34 



1,874,872 34 



Superannuation Fund No. 5— Fond de pension No. 5 

Civil Service Superannuation Act, 1924 — Loi des pensions du Service Civil, 



Dr. 



Cr. 



Balance at credit of Fund, April 1, 1926 

Contributions by employees, less refunds 

Transfers from Retirement Fund, being amounts at credit of employees 

who elected to come under Fund No. 5 

Contributions recovered from retired employees 

Transfer from Consolidated Fund of an amount equal to the current 

contributions for fiscal year 1925-26 (O.C. 16th June, 1927, Sec. 16;. . 

Interest at 4 p.c. to March 31, 1927 

Superannuation Allowances paid in 1926-27, detailed in Public Accounts. 
Balance, March 31, 1927 



$ 10 

1 



$ 344,918 63 
15,854,854 64 



16,199,773 27 



,652,791 89 
,700,100 03 

,258,872 82 
8,892 22 

099,673 23 
479,443 08 



16,199,773 27 



Vancouver Harbour Commissioners- 
Commission du port de Vancouver- 



Advance Account 
Compte d'avances 




Cr. 



Balance, April 1, 1926, being amount of advances made in previous 

years 

Advances in 1926-27, authorized by the Governor in Council 

Balance, March 31, 1927, being total amount of advances to date 



$ 13,413,900 00 
887,000 00 



$ 14,300,900 00 



14,300,900 00 



14,300,900 00 



Note: — Advances to the total amount of $19,000,000 have been authorized from time to time by 
various Acts of Parliament, inclusive of $1,000,000 authorized on April 14, 1927. 

Remarque: — A diverses reprises, \e Parlement a autorise des avances se totalisant a $19,000,000, y 
compris les $4,000,000 accordes le 14 Avril 1927. 



140 



OPEN AND TRUST ACCOUNTS 



IMMIGRATION AND COLONIZATION DEPARTMENT— MINIST ERE 
DE L'IMMIGRATION ET DE LA COLONISATION 

Empire Settlement Scheme— Assisted Passage Loan Account 
Loi d'6tablissement imperial— Compte des prets pour frais de passage 




Cr. 



Balance of Canadian Government's share of loans, April 1, 1926 

Repayable advances of 50 p. c. of assistance by Canadian Government, 
transferred from Appropriation Account, Vol. II, page H-30 — 

Nominated persons 

Family Settlement Schemes 

Household workers 

Canadian railway fare 



Repayments by settlers on account of advances 

Canadian Government share of rebates to settlers who remained on farms 

for one year and who have repaid loans in full 

Refunds to Imperial Government of advances to settlers who have been 

deported 

Refunds of overpayments of loans and amounts deposited in error 

Payments to Imperial Government of 50 per cent of net repayments of 

loans 

Canadian Government share of cancelled passage grant, transferred to 

Casual Revenue 

Adjustment of error in deposit, 1925-26 

Balance, March 31, 1927 



192,731 79 



587 76 
174 86 
260 09 
1 65 
024 S6 




303,634 02 



138,263 96 



165,370 06 



303,634 02 



Immigration Guarantee and Special Fund 
Fonds fiduciaire special et de garantie de 1'immigration 



Balance, April 1, 1926, representing cash bonds, fines, etc., held in suspense 
pending final disposal 

Fines, cash bonds, etc., credited to account during 1926-27 

Returned to original depositors 

Transferred to credit of Receiver General as Refunds of Expenditure: Immi- 
gration and Colonization, $2,834.33; Immigration, Relief of Distressed 
Canadians, 1150; Immigration, Empire Settlement Scheme, $23.03. . . . 

Transferred to credit of Receiver General as Revenue: Casual Revenue, 
$847.69; Fines and Forfeitures, $51,381.78; Premium Discount and 
Exchange, $1.40 

Transferred to Land Settlement Branch, Soldiers Settlement Board, re 
Continental Family Scheme 

H.M. Secretary of State for the Colonies: Empire Settlement Scheme, 
cancelled grants, $12.50; transportation advance, $42.59 

Balance, March 31, 1927 



Dr. 



$ 153,132 10 

3,007 36 

52,230 87 

1,728 18 

55 09 
366,020 06 



576,173 66 



Cr. 



$ 336,227 74 
239,945 92 



576, 173 66 



COMPTES SPECIAUX ET COMPTES FIDUCIAIRES 



141 



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142 OPEN AND TRUST ACCOUNTS 

INDIAN AFFAIRS DEPARTMENT— DEPARTEMENT DES AFFAIRES 

INDIENNES 

Indian Commissioner's Greater Production Account 
Compte du commissaire des Indiens pour 1'augmentation de la production 

CASH ACCOUNT-COMPTE DE CAISSE 

Amount held by Commissioner, April 1, 1926 $ 13,570 89 

Receipts 24, 772 12 

$ 38,343 01 

Disbursements 14,729 90 

Amount held by Commissioner, March 31, 1927 23,613 11 



DETAILS OF RECEIPTS AND DISBURSEMENTS— DETAIL DES RECETTES ET DES DEBOURSES 

Receipts— Recettes 

Greater Production Farm, Muscowpetung's Reserve- 
Grain sold, 1925 crop, wheat $ 23,563 52 

Farm machinery sold, $85; goods returned, $94.91 ; lumber, etc., $13.80. . . 193 71 

Miscellaneous: Crooked Lake Farm, Rumleyoil pull, $350; Blackfoot Agency, 

bin sold, $35 385 00 

24,142 23 

Collections from Long Plain Reserve Indians, freight on horses 150 57 

Interest allowed by bank on amount on deposit 479 32 

Total Receipts $ 24,772 12 

Disbursements — Debourses 

Greater Production Farm, Muscowpetung's Reserve — 

Wages: foreman, $1,265; cooks, $743.95; teamsters and harvesters, $5,143.32 7, 152 27 

Machinery, $79.05; repairs, $328.54; hardware, $248.70 656 29 

Binder twine, $599.70; provisions, $1,210.69 1,810 39 

Lumber, $105.50; fuel, $223.62; feed, $183.80 512 92 

Live stock: cow, $45; pigs, 3, $28 73 00 

Hail insurance premium 1 , 1 10 00 

Surrender money paid Indians 500 00 

Motor expenses: gasoline and oil, $1,167.39; supplies and repairs, $245.60; 

storage, $59 1,471 99 

Telephone, $72.55; sundry items, $197.61 270 16 

13,557 02 

Freight, etc., shipping 3 cars of horses from Cardston, Alta. to Long Plain, 

Swan Lake and Pine Creek Bands, $475.97; inspection fee, $5 480 97 

Commissioner's Office, 1 rug 74 00 

Commissioner's House, various repairs 617 91 

Total Disbursements 14,729 90 

Excess of Receipts over Disbursements — Excedent des recettes sur les 

debourses 10,042 22 

- %■ -- ===== 



COMPTES SPECIAUX ET COMPTES FIDUCIAIRES 



143 



INDIAN AFFAIRS DEPARTMENT -con.— DEPARTEMENT DES 
AFFAIRES INDIENNES-suite 

Indian Trust Funds— Fonds fiduciaires des Indiens 



— 


Dr. 


Cr. 


Balance at credit of Trust Account, April 1, 1926 




$12,418,460 77 


Interest to March 31, 1927, on amount at credit of Fund on March 31, 1926; 
6 per cent on .11,089,844.37; 5 per cent on $11,328,616.40 




631,821 48 


Grants to aid Trust Funds, paid from Appropriation Accounts — 

Robinson Treaty Annuities, Account No. 26 




3,500 00 


Six Nations Schools, Account No. 33 




5,000 00 


Supppression of Liquor Traffic, Account No. 310 




3,000 00 


Collections during year — 

On account of Land sold 




366,865 72 






170,210 14 


Rents 




186,889 81 


Loans 




36,082 46 


Deposits to Savings Account No. 201 




23,503 31 






78,982 21 


Transfer from 1925-26 of amount at credit of Account 455, Soldier Settle- 
ment Board, on March 31, 1926 




6,535 09 


Refunds, balances of advances, etc., in 1925-26 




658 08 


Distributions to Indians: interest money, $319,094.32; land money, $24,872.66; 
timber money, $24,550.80; rents, $60,211.35; sundries, $2,362.55 


$ 431,091 68 

51,096 15 
5,321 24 
70,315 03 
75,598 96 
33,842 59 
33,197 52 
82,771 49 
62,200 08 
28,504 78 
14,327 91 
162,021 14 

12,118 18 

8,148 63 
12,860,953 69 




Expenditures — Depenses — 








Medical and Hospitals 




Relief 




Repairs to roads and bridges 








Salaries and wages 




Schools 




Withdrawals of savings from Account 201 




Loans 




Miscellaneous 




Transfer to Soldier Settlement Board of amounts collected as repayment 




Transfer to 1927-28 of amount of credit of Account 455, Soldier Settlement 
Board, on March 31, 1927 




Balance, March 31, 1927 










13,931,509 07 


13,931,509 07 



144 



OPEN AND TRUST ACCOUNTS 



INDIAN AFFAIRS DEPARTMENT-conc— DEPARTEMENT DES 
AFFAIRES INDIENNES-fin 

Prairie Provinces Indian Fund 
Fonds des Indiens des provinces des Prairies 



Dr. 



Cr. 



Balance at credit of Fund, April 1, 1926 

Supplies purchased for working Indians, on repayment — 

Assiniboine agency: horses, 4, $265; harness, $135.49 

Birtle agency: seed 

Duck Lake agency: ploughs, 6 

File Hills agency: horses, 8, $600; harness, $169.72; ploughs, 3, $255. . . . 

Griswold agency: seed 

Moose Mountain agency: seed 

Onion Lake agency: seed 

Portage la Prairie agency: seed 

Touchwood agency: horses, 13, $910; harness, $171.25; ploughs, 11 
$751.30; seed, $1,226.51 

Wood Mountain agency (Sioux) : seed 



Repayments by Indians on account of advances in 1925-26 and 1926-27 — 

Assiniboine agency, $105.29; Battleford agency, $28 

Birtle agency, $481 .80; Fisher River agency, $135.40 

Griswold agency, $466.09; Onion Lake agency, $1,319.08 

Pelly agency, $2, 707. 15; Portage la Prairie agency, $11 

Qu'Appelle agency, $146.12; Saddle Lake agency, $399.11 

Touchwood agency 



400 49 

161 30 

540 00 

1,024 72 

640 11 

383 87 

80 05 

33 00 

3,059 06 
100 50 

6,4^3 10 



Amounts originally charged as advances, changed to Relief grants and charg- 
ed against Manitoba, Saskatchewan and Alberta vote — 

Duck Lake agencv, $37.40; Onion Lake agency, $144.90 

Balance, March 31, 1927 



38,192 21 



44,615 31 



37,897 49 



133 29 

617 20 

1,785 17 

2,718 15 

545 23 

736 48 

6,585 52 



182 30 



44,615 31 



Note: — Amount remaining due by Indians on March 31, 1927, on account of advances of $19,576.82. 
Remarque: — Montant restant du par les Indiens le 31 Mar. 1927, par suite d'avances de $19,576.82. 



INTERIOR DEPARTMENT— MINIST ERE DE L'INTERIEUR 



Canada Land and Irrigation Company— Advance Account 
'Canada Land and Irrigation Company"— Compte d'avances 



■ — 


Dr. 


Cr. 




$ 25,076 03 






$ 57,791 21 


Salaries, wages, etc.:— Manager, D. W. Hays, $5,400; clerical staff, $13,705.70 


38,555 20 
6,417 86 

23,218 55 

15,423 35 








Material, supplies, etc.: — Alberta Clay Products, sewer pipe, $1,396.72; 
Beaver Lumber Co., Ltd., lumber, $11,873.54; H. Peterson, lumber, 
$5,275.69; accounts under $1,000: cement, $584.38; coal, $386.08; exca- 
vation, $425.68; hardware, $2,144.85; provisions, $3,236.75; motor car 
repairs and upkeep, $2,806.41; total, $28,130.10; less abatements from 
wages on account of board, provisions, etc., supplied men, $4,911.55 

Miscellaneous: — Legal expenses, Laidlaw, Blanchard & Co., $561.63; freight, 
$3,489.53; insurance, $709.65; printing and stationery, $430.75; postage, 
$296.21; registration fees and taxes, $8,450.25; rent, $778.35; telephones 
and telegrams, $586.96; Workmen's Compensation Board assessment, 
$371.74; sundries, $954.59; total, $16,629.66; less unexpended balances 
of advances to officials in 1925-26, $1, 206 31 




Balance, December 31, 1926, amounts advanced to Company: in 1925-26, 
$25,076 03- in 1926-27, $25,823.75 


50,899 78 










108,690 99 


108,690 99 



COMPTES SPECIAUX ET COMPTES FIDUCIAIRES 



145 



INTERIOR DEPARTMENT-con.— MINISTfiRE DE L'INTERIEUR-suite 



School Lands Funds— Trust Accounts 
Fonds des terres d'Scoles— Comptes flduciaires 



— 


Alberta 


Manitoba 


Saskatchewan 


CASH ACCOUNTS— COMPTES DE CAISSE 
Credits 


$ 475 58 
277,362 57 
170,221 36 
113,064 11 
376,450 00 
8,460 51 


$ 540 17 

23,830 72 

17,881 87 

11,687 89 

291,150 00 

510 62 


$ 495 34 




525,954 20 




293,063 73 


Rentals, timber dues, etc 


119,410 26 


Interest on funds invested in 5 p.c. debenture stock 


717,875 00 
12,936 68 








946,034 13 


345,601 27 


1,669,735 21 


Debits 


25,555 80 

642,640 18 

277,000 00 
838 15 


12,981 18 

308,249 20 

24,000 00 

370 89 


38,669 95 


Payments to Provincial Treasurers of all receipts, ex- 
cept principal moneys, after deducting cost of 


1,104,615 72 


Principal money invested in Dominion of Canada 5 p.c. 


526,000 00 


Balances, March 31, 1927 


449 54 








946,034 13 


345,601 27 


1,669,735 21 


INVESTMENT ACCOUNTS— COMPTES DE 
PLACEMENTS 

Balance, April 1, 1926, invested in Dominion of 
Canada 5 p.c. debentures 


7,489,000 00 
277,000 00 


5,820,000 00 
24,000 00 


14,307,000 00 


Debentures purchased during the year, as above 


526,000 00 


Balance, March 31, 1927, invested in 5 p.c. debentures. 
Add — Cash balances, March 31, 1927, as above 


7,766,000 00 
838 15 


5,844,000 00 
370 89 


14,833,000 00 
449 54 


Total balances, Cash and Debentures, March 31, 1927 


7,766,838 15 


5,844.370 89 


14,833,449 54 



DETAILS OF COST OF MANAGEMENT — DETAIL DES FRAIS D'ADMINISTRATION 

Salaries at Ottawa (Vol. II, page K— 28) 73, 492 61 

Appraisers: C. E. Barr, $54; J. F. Drew, $72; J. Furnis, $108; G. H. Lydiard, $54; C. 

Sifton, 89c 288 89 

Travelling expenses of appraisers: C. E. Barr, $58.29; J. F. Drew, $78; J. Furnis, $87.60; 

G. H. Lydiard, $42.77; C. Sifton, $1.75 268 41 

Printing and Stationery: King's Printer, supplies 2, 905 05 

Miscellaneous: advertising sale of lands, $70; premium on guarantee bonds, $125; small 

items, $56.97 251 97 

Total 77,206 93 

Charged as follows: 

Alberta School Lands Fund 25, 555 80 

Manitoba School Lands Fund 12,981 18 

Saskatchewan School Lands Fund 38, 669 95 



77,206 93 



45743—10 



146 



OPEN AND TRUST ACCOUNTS 



INTERIOR DEPARTMENT-con.— MINISTERE DE L'INTERIEUR-suite 

Seed Grain and Relief Advances, Department of the Interior 
Avanccs pour grains de semence et secours, Ministere de l'Interieur 



— 


Dr. 


Cr. 


Balance, April 1, 1926 ... , 


$ 5,087,231 52 




Net collections during year on account of seed grain and relief advances: 
principal, $189, 648.89; interest, $113,245.88 


$ 302,894 77 


Transfer to "Interest on Investments" of amount collected as interest 


113,245 88 
172,739 66 




Payments to Provincial Treasurers of 50 per cent of value of notes given 
to banks for advances in 1921-22-23, which were not met at maturity: 
Alberta, $144,529.05; Saskatchewan, $28,210.61 




Balance, March 31, 1927 


5,070,322 29 










5,373,217 06 


5,373,217 06 



Yukon Consolidated Revenue Fund— Fonds du revenu consolide* du Yukon 



CASH ACCOUNT— COMPTE DE CAISSE 

Debit balance, April 1, 1926, representing over expenditure to that date $ 11,313 09 

Deducir— Excess of Receipts over Expenditure, 1926-27, as above 10, 477 74 

Debit balance — March 31, 1927, representing over expenditure to date 835 35 

DETAILS OF RECEIPTS AND DISBURSEMENTS— DETAIL DES RECETTES ET DES DEBOURSES 

Receipts — Recettes 
Grants from Dominion Government — ■ 

For Local Council, Votes 278 and 467 $ 45,000 00 

For Maintenance and Construction of Roads, Vote 278 70, 000 00 

For Replacement of Public Works destroyed by flood, Vote 467 7, 000 00 

122,000 00 

Revenues collected under Yukon Ordinances — 

Land taxes 3, 468 11 

Poll tax 4, 955 00 

Sundry taxes and licenses 33, 729 16 

Miscellaneous revenue 3, 289 66 

45, 441 93 

Profits from sale of liquor transferred from Liquor Account 60, 000 00 

Total Receipts— Total des recettes $ 227,441 93 

Disbursements — Debourses 

Salaries 7, 500 00 

Travelling Expenses 1, 407 68 

Yukon Council 1 , 567 50 

Schools 45, 749 59 

Grants, Public Health, etc 69,069 03 

Roads, Bridges and Public Works 85, 189 42 

Miscellaneous 6, 480 97 

Total Disbursements— Total des debourses * 216, 964 19 

Excess of Receipts over Disbursements— Excedent des recettes sur les debourses 10,477 74 

*For details of Grants and Expenditure see page 147. Pour detail sur les octrois et les debourses- 
voir, page 147. 



COMPTES SPECIAUX ET COMPTES FIDUCIAIRES 



147 



INTERIOR DEPARTMENT-conc— MINISTERE DE L'INTERIEUR-fin 

SUMMARY OF GRANTS AND EXPENDITURE — YUKON TERRITORIAL COUNCIL 
SOMMAIRE DES OCTROIS ET DES DEPENSES — CONSEIL DU TERRITOIRE DU YUKON 



Salaries — Traitements. 

Travelling expenses — Frais de voyage 

Yukon Council — Conseil du Yukon — Indemnity and 
Travel 

Schools — Ecoles — 

Dawson School 

Keno School " 

Mayo School 

St. Mary's School 

Whitehorse School 

Assisted Schools 

Schools generally 

Grants, Public Health, etc. — Octrois, hygiene publi- 
que, etc. — 

Medical Health Officer 

Assistant Medical Health Officers (2) 

Mayo Hospital, 

Mayo Hospital, balance on X-ray 

St. Mary's Hospital 

St. Mary's Hospital, bonus 

Whitehorse Hospital 

Public Health and Care of Indigents 

City of Dawson 

Dawson Free Library 

Mrs. Galpin, compassionate allowance 

Keno City, Assay Office 

J. A. M. H. Maltby, accumulated holidays 

Mayo Town, Circulating Library 

Mayo Town, Fire Protection 

Mayo Town, Streets and Sidewalks 

Whitehorse Town 

Whitehorse Law Library 

Whitehorse Reading Room 

Whitehorse Territorial Agent 

Yukon Law Library 



Roads, Bridges and Public Works — Routes, ponts et 
travaux publics- 
Bonanza — Indian road 

Dome — Sulphur road 

Glacier — Summer and winter roads 

Hunker — 'Dominion road 

Indian to Stewart road 

Klondike road 

Klondike to Crooked Creek road 

Mayo Yukon road 

Mayo District road 

Midnight Dome road 

Whitehorse to Minto road 

Whitehorse District roads 

Winter roads 

Dawson Cable Ferry 

Ogilvie Bridge repair 

Equipment purchases 

Contingencies 

Miscellaneous — Divers — ■ 

Contingencies 

Printing and Stationery 



Grant 
Credits 



$ 10,200 00 
1,750 00 

1,375 00 



19,700 00 
2,300 00 
3,600 00 
3,300 00 
9,100 00 
5,600 00 
4,525 00 

48,125 00 



1,200 00 
1,200 00 
7,000 00 
1,000 00 
12,000 00 
4,000 00 
4,000 00 
5,000 00 
12,000 00 
1,000 00 

200 00 
6,500 00 
1,800 00 

350 00 

3,000 00 

1,000 00 

6,100 00 

50 00 

550 00 

450 00 

68,600 00 



1,600 00 

700 00 

1,0)0 00 

11,000 00 

500 00 

2,000 00 

1,800 00 

2,000 00 

25,000 00 
500 00 
2,300 00 
5,000 00 
4,000 00 
1,900 00 
1,600 00 

12,450 00 
7,186 91 

80,536 91 

3,100 00 
2,500 00 
5,600 00 



$ 7,500 00 
1,908 08 

1,367 50 



17,384 44 
2,378 05 
3,615 51 
3,300 00 
9,111 83 
5,614 20 
4,391 96 

45,795 99 



1,200 00 
1,200 00 
7,000 00 
1,000 00 

12,000 00 
4,000 00 
4,000 00 
5,899 34 

12,000 00 

1,000 00 

200 00 

6,682 39 

1,800 00 



216,186 91 



Expendi- 
ture 

Depenses 



Grant 
not used 

Credits non 
employes 



2,889 33 

998 99 

6,006 42 

55 00 

550 00 

750 00 

238 56 

69,470 03 



1,283 05 

624 25 

808 25 

12,123 76 

1,168 22 

2,966 25 

4,314 26 

806 40 

24,626 53 

493 87 

2,107 10 

4,738 10 

3,627 47 

2,635 06 

1,963 68 

12,403 98 

7,743 39 

84,438 62 

4,125 47 
2,358 50 
6,483 97 



$ 2,700 00 



216,964 19 



7 50 



2,315 56 



133 04 

448 60 



350 00 

110 67 

1 01 

93 58 



Grant 
exceeded 

Credits 
depasses 



555 26 



311 95 

75 75 

191 75 



,193 60 
373 47 
6 13 
192 90 
261 90 
372 53 



46 02 
3,026 00 



141 50 

141 50 



$ 158, 



78 05 
15 51 



11 83 
14 20 



119 59 



899 34 



182 39 



5 00 

300 00 
38 56 

1,425 29 



1,123 76 
668 22 
966 25 

2,514 26 



735 06 
363 68 

556 48 

6,927 71 

1,025 47 

1,025 47 



8,878 86 



9,656 14 



45743—101 



148 



OPEN AND TRUST ACCOUNTS 



LABOUR DEPARTMENT— MINIST ERE DU TRAVAIL 
Government Annuities Fund— Fonds des rentes viageres de l'Etat 



— 


Dr. 


Cr. 


Balance at credit of Fund, April 1, 1926 




$ 10,021,705 50 
1 520 794 01 


Received on account of Immediate Annuities 




Received on account of Deferred Annuities 




374 632 81 


Annuity Payments returned and re-deposited 




1 331 57 


Interest at 4 p.c. to March 31, 1927 




414,680 54 


Payments under Annuity Contracts 


$ 864,786 79 

21,696 63 

541 53 

11,446,119 48 


Premiums returned with interest 




Premiums returned without interest 




Balance, March 31, 1927 










12,333,144 43 


12,333,144 43 



LEGISLATION— LEGISLATION 
Dominion Elections, Candidates' Deposits— Elections federates, Depots des candidats 



— 


Dr. 


Cr. 


Balance, April 1, 1926, representing deposits undisposed of on that 




$ 400 00 


Statutory deposits received from Candidates at General Election of 
1926 and By-Elections 




109,800 00 


Deposits returned to Candidates 


$ 95,000 00 
15,200 00 




Deposits forfeited and transferred tr> Fines and Forfeitures Revenue, 
Legislation (Vol. II, pass N— 3) . . 










110,200 00 


110,200 00 



POST OFFICE DEPARTMENT— MINIST £RE DES POSTES 

Guarantee Fund— Administered by Postmaster- General 
Fonds de garantie— Ad minis t re par le Ministre des Postes 

Amount at credit of Fund in Post Office Savings Bank, April 1, 1926 % 310, 906 55 

Receipts — Recettes — 

Interest to March 31, 1927, on balances at credit of Fund in Post Office 

Savings Bank $ 9, 256 23 

Disbursements — Debourses — 

Payments made from Fund, 12 m. to March 31, 1927 7, 174 06 

Excess of Receipts over Disbursements — Excedent des recettes sur les debourses 2,082 17 

Amount remaining at credit of Fund in Post Office Savings Bank, March 31, 1927 312,988 72 



COMPTES SPECIAUX ET COMPTES FIDUCIAIRES 



149 



MARINE AND FISHERIES DEPARTMENT— MINIST ERE DE LA 
MARINE ET DES PECHERIES 

Decayed Pilots' Pension Fund (Montreal Pilotage District) 
Fonds de pension des pilotes (District de Montreal) 



Dr. 



Cr. 



CASH ACCOUNT— COMPTE DE CAISSE 



Balance at credit of Fund, April 1, 1926 

Contributions by pilots to Pension Fund 

Interest on bonds held for Pension Fund 

Interest at 3 per cent on cash balances.. . 

Pensions paid retired pilots and pilots' widows. 
Balance at credit of Fund, March 31, 1927 



11,248 78 
11,087 60 



22,336 



INVESTMENT ACCOUNT— COMPTE DE PLACEMENTS 
Balance, Bonds held for Pension Fund, March 31, 1927 



5,164 32 

12,515 52 

4,492 50 

164 04 



22,336 38 



87,000 00 



Halifax Pilotage District Accounts— Trust Accounts 
Comptes de pilotage du district d'Halif ax— Comptes flduciaires 



— 


Dr. 


Cr. 


HALIFAX PILOTAGE ACCOUNT-COMPTE DE PILOTAGE 

D'HALIFAX 

Pilotage dues collected 




$ 96,281 55 


Salaries, wages, etc.: pilots, $67,830; boatmen, cooks, etc., $4,875 

Expenses of pilot boats: equipment and running expenses, $2,912.22; 
insurance, $1,170; provisions, $4,321.60; repairs, $1,116.98 


$ 72,705 00 

9,520 80 

759 19 

8,482 47 
4,814 09 


Miscellaneous: board of pilots, $417.14; boat hire, $250.95; office expenses 
including printing and postage, $91.10 




2nd repayment to Consolidated Revenue Fund, on account of pilot boat 

Nauphila (cost $25,995.22, repaid to March 31, 1926, $3,522.80) 

Contribution to Pension Fund, 5 per cent on dues collected 










96,281 55 


96,281 55 


PILOTS' PENSION FUND— CASH ACCOUNT— FONDS DE PENSION 
DES PILOTES, COMPTE DE CAISSE 

Balance at credit of Fund, April 1, 1926 




7,637 32 


Contribution from Pilotage Account, 5 per cent of dues collected 




4,814 09 


Interest on bonds held for Pension Fund 




3,286 52 


Interest at 3 p.c. on cash balances 




261 98 


Pensions paid retired pilots and pilots' widows 


3,349 84 

5,909 75 
6,740 32 




Purchase of $6,000 bonds, Refunding Loan of 1926, at 96-40 and interest 
at 4|p.c. from Feb. 1 to July 21, date of purchase 




Balance at credit of Fund, March 31, 1927 










15,999 91 


15,999 91 



PILOTS* PENSION FUND— INVESTMENT ACCOUNT— FONDS DE 
PENSION DES PILOTES, COMPTE DE PLACEMENTS 

Balance, Bonds held for Pension Fund, April 1, 1926 57, 393 33 

Bonds purchased during the year 6, 000 00 

Balance, Bonds held for Pension Fund, March 31, 1927 63, 393 33 



150 



OPEN AND TRUST ACCOUNTS 



MARINE AND FISHERIES DEPARTMENT-con.— MINISTERE DE LA 
MARINE ET DES PECHERIES-suite 

St. John, N.B. Pilotage District Accounts— Trust Accounts 
Comptes du district de pilotage de S.-Jean (N.B.)— Comptes flduciaires 



— 


Dr. 


Cr. 


ST. JOHN, N.B., PILOTAGE ACCOUNT— S.-JEAN (N.-B.), COMPTE DE 
PILOTAGE 

Pilotage dues collected 




$ 64,231 00 


Salaries and wages: J. C. Chesley, acting superintendent of pilots, Si, 200; 
pilots, $45,592.76; apprentices, boatmen, etc., $1,589.17 


$ 48,381 93 
30 00 

5,669 35 
242 00 

2,000 00 
7,907 72 


Travelling expenses of pilot 




Expenses of pilot boats: insurance, $400; provisions, $1,087.31; repairs, 

$1,853.25; running expenses, $2,328.79 

Pilots' rooms: coal, $98; rent, $144 




7th repayment to Consolidated Revenue Fund, on account of pilot boat 
Monarchy (cost $20,000, repaid to March 31, 1926, $12,000) 




Contribution to Pension Fund 










64,231 00 


64,231 00 


PILOTS' PENSION FUND— CASH ACCOUNT— FONDS DE PENSION 
DES PILOTES— COMPTE DE CAISSE 

Balance at credit of Fund, April 1, 1926 




5,505 03 
7,908 32 


Contribution from Pilotage Account, $7,907.72; overcredited, 60c 




Interest on bonds held for Pension Fund 




1,755 00 


Interest at 3 p.c. on cash balances 




167 03 


Pensions paid retired pilots and pilots' widows 


4,747 30 

4,924 80 
5,663 28 




Purchase of $5,000 bonds, Refunding Loan of 1926, at 96-40 and interest 
at i\ p.c. from Feb. 1 to July 21, date of purchase 




Balance at credit of Fund, March 31, 1927 








• 


15,335 38 


15,335 38 



PILOTS' PENSION FUND— INVESTMENT ACCOUNT— FONDS DE 
PENSION DES PILOTES, COMPTE DE PLACEMENTS 

Balance, Bonds held for Pension Fund, April 1, 1926 

Bonds purchased during the year 

Balance, Bonds held for Pension Fund, March 31, 1927 



29,000 00 
5,000 00 



34,000 00 



Sydney Pilotage District Accounts — Trust Accounts 
Comptes de pilotage du district de Sydney— Comptes flduciaires 



— 


Dr. 


Cr. 


SYDNEY PILOTAGE ACCOUNT— COMPTE DE PILOTAGE 
DE SYDNEY 




$ 72,972 25 


Salaries and wages: pilots, $54,051.83; bonus to pensioners, $350; engineer 
of pilot boat, $1,168.33 


$ 55,570 16 
347 85 

3,056 21 

808 35 

1,000 00 
12,189 68 








Expenses of pilot boats: inspection fee, $235; insurance, $503.12; repairs, 
$598.13; fuel, hardware and sundry running expenses, $1,719.96 

Miscellaneous: boat hire, $269.25; eye tests, $105; legal services, $135; 
office expenses, $140.54; sundry station expenses, $114.36; sundries, 
$44.20.. 




4th repavment to Consolidated Revenue Fund, on account of pilot boat 
H. M. Whitney (cost $8,303.77, repaid to March 31, 1926, $3,000). . . . 










72,972 25 






72,972 25 



COMPTES SPECIAUX ET COMPTES FIDUCIAIRES 



151 



MARINE AND FISHERIES DEPARTMENT-conc— MINISTERE DE LA 
MARINE ET DES PECHERIES-fin 

Sydney Pilotage District Accounts— Trust Accounts-cone. 
Comptcs de pilotage du district de Sydney— Comptes fiduciaires-fin 



PILOTS' PENSION FUND— CASH ACCOUNT— FONDS DE PENSION 
DES PILOTES, COMPTE DE CAISSE 



Balance at credit of Fund, April 1, 1926 

Contribution from Pilotage Account 

Interest on bonds held for Pension Fund 

Interest at 3 p. c. on cash balances 

Pensions paid retired pilots and pilots' widows 

Purchase of $3,000 bonds, Refunding Loan of 1926, at 96-40 and interest 

at 4§ p.c. from Feb. 1 to July 21, date of purchase 

Balance at credit of Fund, March 31, 1927 



Dr. 



4, 145 79 

2,954 88 
10, 188 24 



17,288 91 



PILOTS' PENSION FUND— INVESTMENT ACCOUNT— FONDS DE 
PENSION DES PILOTES, COMPTE DE PLACEMENTS 



Balance, Bonds held for Pension Fund, April 1, 1926. 
Bonds purchased during the year 



Balance, Bonds held for Pension Fund, March 31, 1927. 



Cr. 



3,951 76 

12,189 68 

969 00 

178 47 



17,288 91 



15,800 00 
3,000 00 



18,800 00 



MINES DEPARTMENT— MINIST ERE DES MINES 

Lignite Utilization Board— Commission d'utilisation du lignite 

Expenses in connection with the carbonizing and briquetting of Lignite Coal 
Depenses relatives a la carbonisation et a la mise en briquettes du lignite 

CASH ACCOUNT— COMPTE DE CAISSE 

Cash in Bank, April 1, 1926 $ 11,911 23 

Receipts 2,550 30 

$ 14,461 53 

Disbursements 9,265 53 

Cash in Bank, March 31, 1927 5, 196 00 

DETAILS OF RECEIPTS AND DISBURSEMENTS— DETAIL DES RECETTES ET DES DEBOURSES 

Receipts — Recettes 

Rents of houses at Bienfait $ 2, 000 00 

Proceeds of sale of carof ax tile 359 30 

Proceeds of sale of mashek roll press 179 00 

Proceeds of sale of reports 12 00 

Total Receipts $ 2, 550 30 

Disbursements — Debourses 

P Salaries and wages of employees 5, 225 00 

Travelling expenses, T. M. Molloy 424 35 

Cost of investigations and reports 220 40 

Purchase of automobile, $1,626.50, less $600 allowed on old car; maintenance 

of automobile, $71.10 1,097 60 

Office expenses, including stationery, telegrams, etc 212 73 

Expenses of operating plant: coal, $1,017.16; freight, $262.70; water supply, 

$556.77; sundry expenses, $167.22 2, 003 85 

Miscellaneous items 81 60 

Total Disbursements 9, 265 53 

Excess of Disbursements over Receipts — Excedent des debourses sur les recettes 6,715 23 



152 



OPEN AND TRUST ACCOUNTS 



NATIONAL DEFENCE DEPARTMENT-MINISTfiRE DE LA DEFENSE 

NATIONALE 

Canadian Military Canteen Funds— Trust Account 
Fonds de cantine de l'armee canadienne— Compte fiduciaire 



Balance at credit of Canteen Funds, April 1 , 1926 

Interest on fund from Jan. 1, 1921, to Dec. 31, 1925, at 3 per cent per annum 

Interest on Ontario's allotment to Dec. 31, 1926, at 3 p.c 

American Red Cross Association, special allotment 

Completion of preliminary distribution to Provincial Board of Trustees 
based on residue of $2,036,622.02— 
Ontario, 41-237 p.c; trustees— V. A. S. Williams, B. Hooper, W. S 

Haney, J. J. Terry, P. Bould 

Prince Edward Island, 0-739 p.c; trustees — E. H. Strong, W. A. Mc- 
Laren, D. F. Tierney 

Quebec, 11-622 p.c; trustees— C. B.Price, T. L. Tremblay, G. E. Mc- 
Cuaig 

Distribution of $258,885.21 interest and $7,078.85 profit on sale of bonds:— 
Alberta, 7-752 p.c, $20,617.53; British Columbia, 10-944 p.c, $29,107.11 
Manitoba, 10-654 p.c, $28,335.81; New Brunswick, 4-072 p.c, $10,830.06 
Nova Scotia, 5-549 p.c, $14,758.35; Ontario, 41-237 p.c, $109,675.60 
Prince Edward Island, 0-739 p.c, $1,965.47; Quebec, 11-622 p.c. 
$30,910.34; Saskatchewan, 7-162 p.c; $19,048.35; Yukon, 0-269 p.c. 
$715.44 

Province of Ontario, interest on allotment to Dec. 31, 1926 

Balance, March 31, 1927, held for payment of outstanding claims 



Dr. 



50,000 00 

839,841 82 

15,050 64 

236,696 21 



265,964 06 
28,154 41 
20,000 00 



Cr. 



$ 1,168,667 52 

258,885 21 

28,154 41 



1,455,707 14 1,455,707 14 



Imperial Government, Military Service— Advance Account 
Gouvernement Imperial, Service militaire — Compte d'avances 



— 


Dr. 


Cr. 


Balance, due by Imperial Government, April 1, 1926 


$ 4,865 27 
667 12 




Amounts expended during the year by Department of National Defence, on 
account of Imperial Government 




Amounts received during the year from Imperial Government, on account 


$ 4,766 08 


Balance, due by Imperial Government, March 31, 1927 




706 31 










5,532 39 


5,532 39 



Imperial Government, Naval Service — Advance Account 
Gouvernement Imperial, Service de la Marine— Compte d'avances 



Dr. 



Cr. 



Balance, due by Imperial Government, April 1, 1926 

Amounts expended during the year by Department of National Defence on 

account of British Admiralty 

Amounts received during the year from Imperial Government, on account 

of disbursements 

Balance, due by Imperial Government, March 31, 1927 



46,733 72 
34,744 76 



70,163 18 
11,315 30 



81,478 48 



81,478 48 



COMPTES SPECIAUX ET COMPTES FIDUCIAIRES 



153 



NATIONAL DEFENCE DEPARTMENT-conc— MINISTERE DE LA 
DEFENSE NATIONALE-fin 

Military Estates, Fund No. 1— Trust Account 
Etablissements militaires, Fonds No 1— Compte fiduciaire 



Dr. 



Cr. 



Balance at credit of beneficiaries, April 1, 1926 

Amounts collected during the year for the credit of beneficiaries. 

Payments to beneficiaries 

Amounts transferred to Military Estates, Fund No. 2 

Balance at credit of beneficiaries, March 31, 1927 



41,887 05 

1,001 57 

128,284 18 



171,172 80 



130,278 83 
34,893 97 



171,172 80 



Military Estates, Fund No. 2 — Trust Account 
Etablissements militaires, Fonds No 2— Compte fiduciaire 



Militia and Defence, Regimental Funds— Trust Account 
Milice et Defense, Fonds regimentaire — Compte fiduciaire 



— 


Dr. 


Cr. 


Balance at credit of beneficiaries, April 1, 1926 




$ 25,529 16 


Amounts collected during the year on account of minors 




181 04 


Amounts transferred from Military Estates, Fund No. 1 




1,001 57 


Interest at 5 per cent, paid from Vote 370, Adjustment of War Claims 




1,143 38 


Interest credited in error in previous years, transferred to Vote 370 


$ 74 48 

6,582 17 

21,198 50 




Disbursements made on account of beneficiaries 




Balance at credit of beneficiaries, March 31, 1927 










27,855 15 


27,855 15 









Dr. 



Cr. 



Balance at credit of Fund, on April 1, 1926, collected on account of various 
units having a changing personnel 

Interest on $5,000 Victory Bonds, held in Consolidated Fund Investment 
Account, for the benefit of various units 

Interest at 3 per cent on amount at credit of Fund, credited half-yearly.. 

Balance at credit of Fund, March 31, 1927 



118,186 85 



118,186 85 



114,472 



275 00 
3,438 87 



118,186 85 



Royal Military College, Cadets' Trust Account 
College militaire royal, Fonds fiduciaire des cadets 



Dr. 



Cr. 



Balance at credit of Cadets, April 1, 1926 

Amounts deposited during the year by parents of Cadets. 

Charges to Fund, for supplies, etc., furnished Cadets 

Refunded to Cadets on termination of course 

Balance at credit of Cadets, March 31, 1927 



52,971 89 

949 96 

11,368 14 



65,289 99 



12,097 00 
53,192 99 



65,289 99 



154 OPEN AND TRUST ACCOUNTS 

PUBLIC PRINTING AND STATIONERY DEPARTMENT— IMPRI- 
MERIE ET PAPETERIE DE L'ETAT 

King's Printer's Advance Account— Printing Branch 
Imprimeur du Roi, Compte d'avances— Division des impressions 

ADVANCE ACCOUNT— COMPTE D'AVANCES 
Balance, April 1, 1926 — 

Inventory $ 320, 280 82 

Amount due by Departments for work executed during 

1925-26 168, 619 55 

$ 488,900 37 

Salaries and wages 983, 152 98 

Materials and supplies 627,845 21 

Work executed outside of Printing Bureau 249, 193 06 

King's Printer's Accounts 85, 142 27 

Miscellaneous expenses 4, 008 45 

Sundry amounts paid and subsequently refunded 119 15 $ 119 15 

Work executed for departments, $1,936,730.31, less $47,153.89 not paid by de- 
partments during the year 1 , 889, 576 42 

Received from departments for work executed in 1925-26 168, 619 55 

Sundry small sales $58.70; unclaimed wage cheque, $3.58 62 28 

Sundry charges transferred to: King's Printer's Advance Account, Station- 
ery Branch, $1,858.60; Distribution of Parliamentary Documents 

$1,239.07 3,097 67 

Transfer to Casual Revenue of excess of earnings over cost 40, 395 99 

Balance, March 31, 1927— 

Stock on hand, as per inventory 370, 128 52 

Due by Departments 47, 153 89 

417,282 41 

2,478,757 48 2,478,757 48 



PROFIT AND LOSS ACCOUNT— PROFITS ET PERTES 

For the Fiscal Year 1926-27 

Work executed for Departments, paid for during year $ 1,889,576 42 

Work executed for Departments not paid for during year 47, 153 89 

1,936,730 31 
Sundry small sales, etc 62 28 

Total earnings $ 1,936,792 59 

Deduct — 
Cost of Material — Cout des materiaux — 

Paper stores purchased $ 615, 256 28 

Printing material purchased 75, 054 11 

Work executed outside Printing Branch 249, 193 06 

Customs duties, rechargeable 1 , 218 27 

940,721 72 

Value of stock on hand, April 1, 1926 320, 280 82 

1,261,002 54 
Less— Value of stock on hand, Mar. 31, 1927 370,128 52 

890,874 02 
Operating Expenses — Frais d' exploitation — 

Salaries and wages 983, 152 98 

Office printing and stationery 18, 266 07 

Office and other expenses, not rechargeable 4, 103 53 

1,005,522 58 

Total costs. 1,896,396 60 

Excess of Earnings over Cost, representing profit on year's 
operations — Excedent des recettes sur les debourses, con- 
stituant le benefice sur les operation de l'annee 40, 395 99 



30MPTES SPECIAUX ET COMPTES FIDUCIAIRES 155 

PUBLIC PRINTING AND STATIONERY DEPARTMENT-conc. 
IMPRIMERIE ET PAPETERIE DE L'ETAT-fin 

King's Printer's Advance Account— Stationery Branch 
Imprimeur du Koi, Compte d'avances— Division de la papetcrie 



ADVANCE ACCOUNT— COMPTE D'AVANCES 

Balance April 1, 1926 — 

Inventory $ 134, 030 72 

Accumulated deficit 46, 199 47 

Value of stationery supplied departments in 1925-26, not 

paid for until 1926-27 72,438 15 

$ 252,668 34 

Salaries and wages 97, 358 77 

Materials and supplies purchased 920, 337 77 

King's Printer's Accounts 46, 449 14 

Miscellaneous expenses 25, 654 10 

Sundry charges transferred from King's Printer's Advance 

Account, Printing Branch 1,858 60 

Stationery supplied departments, $1,114,922.52, less $84.98 not 

paid during fiscal year $ 1,114,837 54 

Received from Departments for stationery supplied in 1925-26 72, 438 15 

Proceeds of sale of discarded typewriters 1 , 988 05 

Sundry amounts paid and subsequently refunded 191 88 191 88 

Balance, March 31, 1927— 

Inventory 137, 792 78 

Due by Departments 84 98 

Deficit, $46,199.47, less profits as under $29,014.25 17, 185 22 

155,062 98 

1,344,518 60 1,344,518 60 



PROFIT AND LOSS ACCOUNT— PROFITS ET PERTES 
For the Fiscal Year 1926-27 

Stationery issued to Departments paid for during year $ 1,114,837 54 

Stationery issued to Departments not paid for during year 84 98 

1,114,922 52 
Proceeds of sale of discarded typewriters 1 , 988 05 

Total earnings ■ $ 1,116,910 57 

Deduct — 
Cost of goods sold — Prix des marchandises vendues — 

Purchases during the year $ 963, 906 72 

Freight, customs, etc., rechargeable 24,201 72 

988,108 44 

Value of stock on hand, April 1, 1926 134,030 72 

1 122 139 16 
Less— Value of stock unsold, Mar. 31, 1927 ' 137,792 78 

984,346 38 

Operating Exenses— 

Salaries and wages 97,358 77 

Office and other expenses, not rechargeable 6, 191 17 

103,549 94 

Total costs 1,087,896 32 

Excess of earnings over costs representing profit on year's 

operations— Excedent des recettes sur les debourses 29,014 25 



156 



OPEN AND TRUST ACCOUNTS 



PUBLIC WORKS DEPARTMENT— MINIST ERE DES TRAVAUX 

PUBLICS 



Burrard Floating Dry Dock Pontoons— Trust Account 
Ponton de la cale seche de Burrard— Compte fiduciaire 



— 


Dr. 


Cr. 


Balance at credit of account on April 1, 1926 




$ 1,208 79 


Second and third semi-annual contributions towards forming a Sinking Fund 




2,381 S6 






90 40 


Balance, March 31, 1927 


$ 


3,681 05 










3,681 05 


3,681 05 









Matane Harbour, Quebec, Special Account 
Port de Matane, Quebec— Compte special 



Balance at credit of account on April 1 , 1926 

Deposited during year by Hammermill Paper Co. of Erie, Pa 

Transfer to credit of Public Works Vote No. 146. Harbours and Rivers, 
Quebec, Matane Harbour Improvements (Part V, page 78) 



Dr. 



46,000 00 



46,000 00 



Cr. 



1,000 00 
45,000 00 



46,000 00 



RAILWAYS AND CANALS DEPARTMENT— MINIST ERE DES CHE 
MINS DE FER ET CANAUX 



Intercolonial and Prince Edward Island Railways Employees' Provident Fund 
Chemins de fer Intercolonial et de Pile du Prince-Edouard, Fonds de prevoyance des employes 



— 


Dr. 


Cr. 


Contribution to Fund by employees during fiscal year 




$ 267,395 75 






100,000 00 






41,054 28 


Refunds: Cancelled cheques of previous years, $697.25; C. N. Steeves. $5.76 

Special Advances by Canadian National Railways, to provide for meeting 

obligations 




703 01 




328,372 61 


Retiring allowances and annuities paid during year 


$ 696,407 35 

25,254 86 

1,188 00 

1,269 00 

11,765 37 

672 50 

968 57 




Refunds of contributions 




Proportion of salary of Chief Medical Officer 




Proportion of salary of Secretary, C. B. Trites 




Proportion of salaries of Provident Fund employees 


















737,525 65 


737,525 65 






COMPTES SPECIAUX ET COMPTES FIDUCIAIRES 



157 



RAILWAYS AND CANALS DEPARTMENT-con.— MINISTERE DES 
CHEMINS DE FER ET CANAUX-suite 

Railways and Canals Suspense Account No. 1 
Chemins de fer et canaux, compte provisoire No 1 



— 


Dr. 


Cr. 


Balance at credit of Account, April 1 , 1926 




$ 4,890 10 


Unclaimed Welland Canal wage cheques, deposited 




168 10 


Cheque drawn by J. G. Lavallee, St. Pierre d'Orleans, on La Banque 
Canadienne Nationale at that place 




10 00 


Balance, March 31 , 1927 


$ 5,068 20 










5,068 20 


5,068 20 



Railways and Canals, Suspense Account No. 2, St. Lawrence Power Co., Ltd. 
Chemins de fer et canaux, compte provisoire No. 2, St. Lawrence Power Co., Limited 



— 


Dr. 


Cr. 


Balance, April 1, 1926, being unused portion of an amount of $70,000 de- 
posited by the St. Lawrence Power Co., Ltd., to cover the cost of 
raising the banks and lock-walls at Lock 21, Cornwall Canal 




$ 28,613 16 


Fallon Bros., contractors, estimates 9 to 11 (final) 


$ 12,531 95 

2,011 44 
244 98 

208 50 




Work done and materials supplied by Department of Railways and Canals: 
Engineers' pay-list, 81,917.50; wages of repair staff, $216.69; material 
and stores issued, $171.69; miscellaneous, $143.96; Total, $2,449.84; less 
rebate of $438.40 for cement sacks returned 




Charge by Department for supervision and use of tools, 10 p.c. on $2,449.84.. 

Charge for supervision and tools, omitted from charge for 1923-24, 10 p.c. 

on $2,084.96 




Overcharge for supervision in 1925-26, 10 p.c. on $21,770, contractors' esti- 
mate 


2,177 00 


Unused portion of deposit, returned to St. Lawrence Power Co., Ltd 


15,793 29 






30,790 1G 


30,790 16 



Railway Grade Crossing Fund— Caisse des passages a niveau 




Cr. 



Balance at credit of Fund, April 1, 1926 

Canadian National Railways and Highways Department, Province of 
Nova Scotia — 
Bedford Subdivision, C. N. Ry.: diversion of road between mileages 
56-7 and 57-77. and elimination of two level crossings, 40 p.c. of cost — 

C. X. Ry., $823.74; Highways Dept., $8,586.02. 

Brown's Crossing: diversion of road and construction of overhead cross- 
ing, 40 p.c. of cost— C. N. Ry., $2,881; Highways Dept., $4,928.56. . . 
Dutch Village Crossing: removal of rock bluff, 40 p.c. of cost — C.N.Ry. 

$94.82; Highways Dept,, $94.83. .. . 

Mulgrave Subdivision, C.N.R.: diversion of road between mileages 
97-9 and 98-34, and elimination of two level crossings, 40 p.c. of 

cost— C. N. Ry., 829.56; Highways Dept., $829.55 

Mulgrave Subdivision, C. N. Ry.: diversion of road between mileages 
103-15 and 103-5 and elimination of two level crossings, 40 p.c. of 
cost— C. N. Ry., $635.15; Highways Dept., $635.14 



$ 1,436,924 18 



9,409 76 

7,809 56 

189 65 

1,659 11 

1,270 29 



158 



OPEN AND TRUST ACCOUNTS 



RAILWAYS AND CANALS DEPARTMENT-con.— MINISTfiRE DES 
CHEMINS DE FER ET CANAUX-suite 

Railway Grade Crossing Fund-con. 
Caisse des passages a niveau-suite 




Cr. 



Canadian National Railways and Highways Department, Province of 
Nova Scotia — cone. 

Springhill Subdivision, C. N. Ry.: diversion of road between mileages 
67-5 and 68-1, and elimination of two level crossings, 40 p.c. of 
cost— C. N. Ry., $2,394.73; Highways Dept., $2,912.22 

Springhill Subdivision, C. N. Ry.: diversion of road between mileages 
77-4 and 78-4, and elimination of two level crossings, 40 p.c. of 
cost— C. N. Ry., $6,630.46; Highways Dept., $11,558.19 

Sydney Subdivision, C. N. Ry.: diversion of road between mileages 
57-5 and 58-1, and elimination of two level crossings, 40 p.c. of 
cost— C. N. Ry., $700; Highways Dept., $760.08 

Wellington: diversion of highway between mileages 22-6 and 23-55, 
C. N. Ry., 40 p.c. of cost— C. N. Ry., $2,000; Highways Dept., 
$3,529.32 

Yarmouth Subdivision, C. N. Ry.: diversion of road between mileages 
2-1 and 2-2, and elimination of two level crossings, 40 p.c. of cost — 
C. N. Ry., $480; Highways Dept., $580.73 



Canadian National Railways — 

New Glasgow, N.S.: bell and wigwag signal at Kemp St. crossing, 

25 p.c. of cost 

Drummondville, Que.: electrically operated gates at Lindsay Street 

crossing, 25 p.c. of cost 

La Suette, Que.: bell and wigwag signal at highway crossing, 25 p.c. of 

cost 

St. Anaclet, Que.: bell and wigwag signal at highway crossing, 25 p.c 

of cost 

St. Hilaire, Que.,: wigwag signal on existing bell at highway crossing, 

25 p.c. of cost 

Acton, Ont., removal of banks at crossing, 25 p.c. of cost 

Bothwell, Ont.: wigwag signals at Peter St. crossing, 25 p.c. of cost. . . . 
Crescent Beach, Ont.: removal of obstructions to view at highway 

crossing, 25 p.c. of cost 

Georgina Township, Ont.: removal of obstructions to view at highway 

crossing between concessions 6 and 7, 25 p.c. of cost 

Maxville, Ont.: wigwag signal on existing bell at highway crossing, 25 

p.c. of cost 

Ottawa, Ont.; wigwag signals on existing bells at Rochester, Booth and 

LeBreton Streets crossings, 40 p.c. of cost 

Peterborough, Ont.: bell and wigwag signal at Reid St. crossing, 25 

p.c. of cost 

Stratford, Ont.: wigwag signal at Ontario St. crossing, 40 p.c. of cost 
Woodstock, Ont.: improvement of view at Ingersoll Road crossing, 25 

p.c. of cost 

Grand View, Man.: diversion of east and west road allowances near 

station grounds, 25 p.c. of cost 

Winnipeg, Man.: automatic half-interlocking plant at crossing of Suburban 

Rapid Transit Co., at Portage Avenue, 25 p.c. of cost 

Edmonton, Alta.: subway under C. N. Ry. tracks at 101st St., cost 

$211,010.52; amount allowed 



Canadian Pacific Railway Co. — 

McAdam, N.B.: construction of subway under tracks, east end of 

McAdam yard, 25 p.c. of cost 

Montreal, Que.: gates at Gouin Boulevard crossing, 40 p.c. of cost 

St. Johns, Que.: removal of obstructions to view at Champlain Street 

crossing, 25 p.c. of cost 

Vaudreuil, Que.: diversion of Church St. into Club Avenue, east of 

station, 40 p.c. of cost 

Almonte, Ont.: wigwag signal at Bridge St. crossing, 25 p.c. of cost. . . 
Britannia, Ont.: wigwag signals at Main St. crossing, 25 p.c. of cost... 
Ottawa, Ont.: bell and wigwag signal at Carling Avenue crossing, 25 

p.c. of cost 



Cornwall Township, Ontario — 

Mille Roches, Ont.: grading at crossing of Canadian National Railway:- 
west of Mille Roches, 25 p.c. of cost 



5,306 95 
18,188 65 
1,460 08 
5,529 32 
1,030 73 

365 14 

505 83 

244 80 

268 03 

102 75 

3 15 

643 90 

32 50 

22 63 

137 48 

935 34 

179 04 
191 69 

91 46 

105 34 

2,495 42 

15,000 00 



2,676 02 
1,135 07 

134 98 

1,595 67 
296 51 

298 28 

414 19 



390 63 



COMPTES SPECIAUX ET COMPTES FIDUCIAIRES 



159 



RAILWAYS AND CANALS DEPARTMENT-conc— MINISTERE DES 
CHEMINS DE FER ET CANAUX-fin 

Railway Grade Crossing Fund— Cone 
Caisse des passages a niveau-Fin 




Cr. 



Hydro-Electric Power Commission of Ontario — 

Walkerville, Ont.: interlocking plant at crossing of Essex Terminal Rail- 
way and Essex District Railway at Walker Road, 25 p.c. of cost.. 

Windsor, Ont.: half-interlocking plant at crossing of Essex Terminal 
Railway and Essex District Railway at Tecumseth Road, 25 p.c. 
of cost 

Pere Marquette Railway Co. — 

Leamington, Ont.: wigwag signal on existing bell at Erie St. crossing, 
25 p.c. of cost 

Public Works Department, Province of New Brunswick — 

Arthurette, N.B.: diversion of highway to eliminate two level cross- 
ings, 25 p.c. of cost 

Public Works Department, Province of British Columbia — 

Grand Forks, B.C.: construction of overhead crossing at C. P. Ry 

mileage 88-88, 5 miles east of Grand Forks, 40 p.c. of cost 

North Bend, B.C.: construction of overhead crossing of Fraser Canyon 
Highway, west of North Bend at C. P. Ry. mileages 18-1234, 
19-1695-7 and 25-3710, 40 p.c. of cost 

Roads Department, Province of Quebec — 

Notre Dame des Neiges des Trois Pistoles, Que.: diversion of Levis- 
Rimouski highway and under-crossing of Canadian National Rail- 
ways, 25 p.c. of cost 

Toronto, Hamilton and Buffalo Railway Co. — 

Brantford Township, Ont.: improvement of view at Wismer's Road 

crossing, 25 p.c. of cost 

Hamilton, Ont.: bell and wigwag signal at Depew St. crossing, 40 p.c. 

of cost 

St. Ann's, Ont.: improvement of view at highway crossing, 25 p.c. of 

cost 

Toronto Terminals Railway Co. — 

Toronto: construction of bridge over C. N. Ry. and C. P. Ry. tracks 
at Spadina Ave., cost $135,479.71; amount allowed 

Windham Township, Ont. — 

Concession 7 and 8; diversion of road along south side of Michigan Cen- 
tral Ry., and closing crossing at Lot 19, 25 p.c. of cost 

Balance, March 31, 1927 



$ 3,479 75 
1,682 33 

84 43 

1,375 51 

3,018 74 
7,083 50 

13,162 91 

340 70 
441 85 
259 40 

15,000 00 



411 74 

126,490 81 

1,310,433 37 



$1,436,924 18 



1,436,924 18 



SECRETARY OF STATE DEPARTMENT— SECR ETARIAT D'ETAT 

Prisoners of War Funds 
Fonds des prisonniers de guerre 



■ — 




Dr. 


Cr. 


Balance, April 1, 1926, Funds belonging to Prisoners of War 




$ 6,293 73 


Refunds to Prisoners of War of funds taken from them on their arrest 

Balance, March 31, 1927 


$ 


2 10 
6,291 63 










6,293 73 


6,293 73 









160 



OPEN AND TRUST ACCOUNTS 



SECRETARY OF STATE DEPARTMENT-conc— SECRETARIAT 

D'ETAT-fin 

Prisoners of War, Internment Operations, Earnings 
Compte d'internement des prisonniers de guerre, Recettes 



— 


Dr. 


Cr. 






t 


23,530 81 


Payments during 1926-27 of wages earned during internment 


$ 135 67 
23,395 14 




Balance, March 31, 1927 










23,530 81 


23,530 81 









SOLDIERS' CIVIL RE-ESTABLISHMENT DEPARTMENT— MINIS 
TERE DU RETABLISSEMENT DES SOLDATS DANS LA VIE 

CIVILE 

Board of Pension Commissioners, Special Account, Mennonite Fund 
Compte speciale de la Commission des pensions, Fonds des Mennonites 



■ — 


Dr. 


Cr. 


Balance at credit of Fund, April 1, 1926 




$ 6,428 54 


Connors, Mrs. E. J., Toronto: grant towards expenses of illness and burial 
of late Pte. Wm. Finch. . . 


$ 200 00 

150 00 

150 00 

70 00 

150 00 

200 00 

200 00 
5,308 54 




Driscoll, Marjory M., Montreal: grant towards expenses of illness and burial 
of mother of late Pte. R. Driscoll 




Hewitt, H. W., M.D.: charges for operation on child of late Pte. David 
Williamson 




Poile, H., High River: grant towards burial expenses of widow of late Pte. 
Geo. Poile.. 




Stead, Mrs. Jas., Wiarton: grant toward expenses of illness and burial of 
child of late Pte. T. R. Stead 




Unit Director of Administration, Toronto: grant towards expenses of opera- 
tion upon child of late Pte. J. E. Atkins 




White, Walter, Oak River: grant towards expenses of illness and burial of 
widow of late Pte. K. White 




Balance, March 31, 1927 










6,428 54 


6,428 54 



Returned Soldiers' Insurance Fund 
Fonds d'assurance des anciens combattants 



— 


Dr. 


Cr. 






$ 4,231,207 22 






1,443,733 23 






4,555 90 






176,260 51 


Advances under Sec. 10 of Act 


$ 5,700 00 

423,657 19 

204,571 47 

3,363 39 

112,102 00 

16,321 19 

5,090,041 62 




Annuities paid . . 




Death benefits paid 




Disability claims paid. 








Premiums refunded under Sec. 10 of Act . 




Balance, March 31, 1927 










5,855,756 86 


5,855,756 86 



COMPTES SPECIAUX ET COMPTES FIDUCIAIRES 



161 



SOLDIERS' CIVIL RE -ESTABLISHMENT DEPARTMENT-conc. 
MINISTERE DU RETABLISSEMENT DES SOLDATS DANS LA VIE 

CIVILE-fin 

Soldiers* Civil Re-Establishment, Fund No. 1 
Retablisscment des soldats dans la vie civile, Fonds No 1 



Balance, April 1, 1926, representing War Service gratuities, with accrued 
interest, held in trust for officers and men undergoing treatment 

War Service gratuities deposited during the year 

Interest at 5 p.c. credited to individual accounts from Vote 289, Interest on 
Funds 

War Service gratuities paid to discharged patients, with accrued interest. . . . 

Refund to Casual Revenue of interest credited in error on current War Ser- 
vice Gratuity Accounts, to March 31, 1926 

Balance, March 31, 1927 



Dr. 



16,028 60 

6,940 12 
175,087 14 



198,055 86 



Cr. 



$ 189,755 31 
1,461 01 

6,839 54 



198,055 86 



Soldiers' Civil Re-Establishment, Fund No. 3 
Retablissement des soldats dans la vie civile, Fonds No 3 



Dr. 



Cr. 



Balance, April 1, 1926: pension funds with accrued interest, $372,468.37; 
abatements from salaries of employees, $46,363.08 

Pension cheques deposited during the year to be expended on behalf of the 
pensioners or their families 

Interest at 4 p.c. to March 31, 1927, credited to individual accounts from 
Vote 289, Interest on Funds 

Amount (5 p.c.) retained from salaries of employees of the Department of 
Soldiers' Civil Re-Establishment, and deposited pending final decision 
as to their eligibility to contribute to Superannuation Fund No. 5 

Payments from pension funds for benefit of pensioners and their families — 

Return of deductions made from salaries of employees 

Placed to credit of Superannuation Fund, No. 5, being deductions from sal- 
aries of employees declared eligible for permanent employment 

Balance, March 31, 1927: pension funds, $439,772.79; abatements from sal- 
aries of employees, $111,546.34 



$ 313,092 30 
4,294 90 

1,368 00 

551,319 13 



870,074 33 



418,831 45 

365,472 06 

14,924 66 

70,846 16 



870,074 



SOLDIER SETTLEMENT BOARD— COMMISSION D'ETABLISSEMENT 

DES SOLDATS 



Empire Settlement, Rritish Suspense Account 
Fitablissement Imperial— Compte provisoire du Gouvernement anglais 



■ — 


Dr. 


Cr. 


Advances by Soldier Settlement Board to settlers under 3,000 Family 
Scheme 


$ 666,293 31 




Repayments by Imperial Government of advances to settlers 


$ 666,061 13 


Repayments by settlers on account of advances: principal, $19,886.68; inter- 
est, $314.57 




20,201 25 


Remittances to Imperial Government of repayments by settlers. . . 


19,969 07 








686,262 38 


686,262 38 



45743—11 



162 



OPEN AND TRUST ACCOUNTS 



SOLDIER SETTLEMENT BOARD-con.— COMMISSION D'ETA- 
BLISSEMENT DES SOLDATS-suite 



Empire Settlement, Farms Transferred Account 
Etablissement Imperial— Compte des transferts de fermes 



Dr. 



Cr. 



Balance, loans under 3,000 Family Scheme, outstanding on April 1, 1926 

Amount of loans to settlers under 3,000 Family Scheme, transferred from 

Soldier Settlement Loan Account 

Value of lands acquired by purchase, sold on loan to settlers under 3,000 

Family Scheme, transferred from Land Settlement Suspense Account 
Special advances, insurance, etc., added to settlers lo ans (Vol. II, page Z — 12) 
Repayments by settlers of special advances, etc., $17,545.59, less $3,489.88 

representing interest, credited to Interest on Investments 

Balance, loans under 3,000 Family Scheme, outstanding on March 31, 1927.. 



$1,167,537 25 

2,640,553 42 

43,938 13 
5,760 38 



$ 14,055 71 
3,843,733 47 



3,857,789 18 



3,857,789 18 



Empire Settlement, Replacement Suspense Account 
Etablissement Imperial— Compte provisoire de remplacement des effets des colons 



— 


Dr. 


Cr. 


Balance, Ap*ril 1, 1926, held for disbursement on account of settlers 




$ 267 75 


Receipts from sale of stock and equipment, etc., held for subsequent dis- 
bursement on behalf of British Empire Settlers 




18,480 33 


Purchase of stock and equipment, etc., for settlers.. . . 


$ 11,979 73 
6,768 35 




Balance, March 31, 1927, held for disbursement on account of settlers 






18,748 08 


18,748 08 









Soldier Land Settlement Fund 
Fonds de Petablissement des soldats sur des terres 



Dr. 



Cr. 



Balance, April 1, 1926: value of lands acquired without purchase, (Douk- 
hobor lands, etc.) sold to settlers on loans, as on that date 

Value of land acquired without purchase, sold on loan during the fiscal year, 
debited to Loan Account 

Balance, March 31, 1927: value of lands acquired without purchase, which 
have been sold to settlers, as on that date 



$ 663,616 39 



663,616 39 



$ 663,291 39 
325 00 

663,616 39 



Soldier Land Settlement Suspense Account 
Compte provisoire de l'etablissement des soldats sur des terres 



Dr. 



Cr. 



Balance, April 1, 1926: value of purchased lands in Board's hands 

Purchase price, Piapots Indian Reserve, Regina, 640 acres at $12 

Survey charges, Saddle Lake Indian Reserve, added to value of land 

Value of purchased lands sold to settlers under 3,000 Family Scheme, debited 

to Empire Settlement Farms Transferred Account 

Balance, March 31, 1927: value of purchased lands in Board's hands 



245,408 48 

7,680 00 

510 45 



$ 43,938 13 
209,660 80 



253,598 93 



253,598 93 



ETATS DIVERS 



163 



SOLDIER SETTLEMENT BOARD-conc— COMMISSION D'fiTA- 
BLISSEMENT DES SOLDATS-fin 



Soldier Settlement Board, Trust Account 
Commission d'etablissement des soldats— Compte fiduciaire 



Dr. 



Cr. 



Balance at credit of settlers, April 1, 1926.. 

Amounts received in trust to be disbursed on behalf of individual settlers. . . . 
Amounts paid out on behalf of settlers, for purchase of stock, equipment, 



8,175 59 
35,291 81 



etc. 



Balance at credit of settlers, March 31, 1927. 



$ 30,803 97 
12,663 43 



43,467 40 



43,467 40 



Soldier Settlement Loan Account— Compte des prets aux colons militaires 



— 


Dr. 


Cr. 




$86,786,439 76 
1,990,246 33 

325 00 




Cash loans to settlers in 1926-27 (Vol. II, page Z-12) 




Loans to settlers on lands acquired without purchase, credited to Soldier 
Land Settlement Fund 




Loans to settlers under 3,000 Family Scheme, transferred to Empire Settle- 
ment Farms Transferred Account 


$ 2,640,553 42 


Amount credited to Soldier Settlers' loan accounts in accordance with the 
provisions of the amendment to the Soldier Settlement Act of 1919, 
assented to July 27, 1925, debited to Consolidated Fund, General Account 




2,921,062 91 


Collections during the year on account of loans, $4,341,159.06, less 
$1,885,953.89, representing interest, credited to Interest on Investments 




2,455,205 17 


Balance, March 31, 1927, loans outstanding 




80,760,189 59 










88,777,011 09 


88,777,011 09 



TRADE AND COMMERCE DEPARTMENT— MINIST&RE DU 

COMMERCE 

Canada Grain Act, Advance Account— Loi des Grains du Canada— Compte d'avances 




Cr. 



Advances to Board of Grain Commissioners to meet freight charges and 
weighing and inspection fees at the following Government elevators: 
Calgary, $384,523.27; Edmonton, $434,515.78; Moose Jaw, $174,680.35; 
Port Arthur, $782,060.53; Saskatoon, $403,028.82 

Repayment of advances by Board of Grain Commissioners: Calgary, 
$384,523.27; Edmonton, $434,515.78; Moose Jaw, $174,680.35; Port Arthur, 
$779,029.46; Saskatoon, $406,059.89 



$2,178,808 75 



$ 2,178,808 75 



2,178,808 75 2,178,808 75 



45743— Hi 



164 



MISCELLANEOUS STATEMENTS— ETATS DIVERS 



Comparative Statement of Arrears due— fltat comparatif des arrerages 



Service 



1926-27 



1925-26 



Increase 
Augmentation 



Decrease 
Diminution 



Agriculture ' 

Customs 

External Affairs 

Immigration and Colonization — 

Detention Accounts 

Distressed Canadians 

Soldiers' Dependents 

Miscellaneous 

Indian Affairs 

Inland Revenue — ■ 

Bill Stamps 

Civil Government Contingencies 

Excise 

Interior — 
Dominion Lands: Principal and Interest- 
Saskatchewan — 

Pre-emptions 

Purchased Homesteads 

Pre-emption Sales (Old) 

Time Sales 



Alberta — 

Pre-emptions 

Purchased Homesteads. 
Pre-emption Sales (Old) . 
Time Sales 



Manitoba- 
Pre-emption Sales (Old) 

Time Sales 

British Columbia — 
Time Sales and Purchased Homesteads 



Dominion Parks Branch — 

Jasper Park 

Kootenay Park 

Rocky Mountains Park 

Waterton Lakes Park 

Yoho Park 

Buffalo Park 

Forestry 

Mining Lands and Yukon Branch — 

Coal Mining Leases 

Coal Royalty Dues 

Quarrying Leases 

Dredging Leases 

Petroleum and Natural Gas Leases. 

Tar Sands Leases 

Alkali Leases 

Ordnance and Admiralty Lands 

Seed Grain Advances, Interest 

Timber and Grazing Branch — 

Grazing Rentals 

Timber Dues 

Topographical Surveys 



11,716 90 

51,897 11 

65 00 

39,633 93 
44,972 15 
10,474 38 

7,714 23 
102, 794 69 

4,180 89 

1,577 81 

16 66 

19,483 68 

21,078 15 



3,620,174 75 

187,956 92 

2,767 71 

90,983 74 



1,750,199 29 

62,989 09 

483 20 

82,505 77 



1,220 32 
29,505 20 

51,975 47 
5,880,761 46 

92 04 



7,494 06 

834 89 

25 50 

165 00 

9,222 44 

152,074 18 

53,744 14 

204 70 



Justice — 
Exchequer Court. 
Supreme Court.. . 



Marine and Fisheries 

Mines 

National Defence — 
Militia Services — 

Aid to Civil Power 

Rents. ./...' 

Imperial Government General Account. 

Quebec Government. 

Sundry 

Naval Service 

Air Board 



695,136 50 

3,599 95 

156 64 

5,151 45 

1,997,174 15 

120,113 36 

282,326 92 

2,163 64 

3,829,679 56 

24 60 

30 15 

54 75 

9,272 10 



780,394 13 

3 00 

766 31 



5 00 

12,183 88 

839 34 

794,191 66 



11,826 19 

51,897 11 

65 00 



974 97 

974 97 

4,180 89 

1,577 81 

16 66 

19,483 68 

21,078 15 



4,463,828 19 

227,691 66 

2,656 85 

102,193 38 



2,192,581 71 

79,999 79 

455 02 

91,541 85 

1,182 00 
33,087 76 

55,320 50 
7,250,538 71 

70 33 

25 00 

10,696 31 

606 39 



2,614 74 

155,427 96 

49,633 47 

352 31 

3 49 

728,204 26 

2,687 35 

2 39 

7,491 95 

1,907,384 47 

101,867 47 

178,726 33 

1,091 18 

3,146,885 

25 60 

30 15 

55 76 

250 83 

1,022 59 



773,922 73 

236 25 

4,865 27 

2,336 14 

204 14 

47,434 



39,633 93 

44,972 15 

10,474 38 

6,739 26 



110 86 



28 18 



38 32 



21 71 



228 50 

25 50 

165 00 

6,607 70 



4,110 67 



912 60 
154 25 



18,245 

103,600 59 

1,072 46 



9,021 27 



,471 40 



839 34 



10 



ETATS DIVERT 
Comparative Statement of Arrears due-Cone— Etat comparatif des arrerages-Fin 



165 



Service 


1926-27 


1925-26 


Increase 
Augmentation 


Decrease 
Diminution 


Post Office- 


$ 22,801 23 

4,360 38 

27,161 61 

6,112 61 

574 58 

3,060 68 

9,747 87 


$ 22,801 23 

4,360 38 

27,161 61 

1,000 00 
4,305 44 

574 58 
1,881 08 
7,761 10 

35 00 

10,600 62 

10,588 39 

15,573 50 
9,474 83 


$ 1,807 17 
1,179 60 








Printing and Stationery — 

Sale of .Equipment 


$ 1,000 00 






Voters' Lists 




Canada Gazette 




Public Works — 


35 00 


Hydraulic and other rent 
Minor Public Works 


3 


10,600 62 

14,645 20 

15,573 50 
9,474 83 

540 00 

56,805 65 

8,145 35 

29,804 08 

20 00 

3,556 89 

149,168 12 

5,706 05 

10,422 49 

100 50 

13,225 25 

3,290 00 

279 00 

2,488 3P 

695 00 

1,994 86 

38,201 54 

23,691 73 

807,318 34 

3,816 09 

37,432 79 
212 88 
289 68 


4,056 81 
540 00 

4,726 05 

1,028 75 

95 50 

2,017 00 

264 00 

4,678 45 
807,167 82 








Public Building Sites 
Rents, Ottawa 
Rents, other places 






Bonner Property , Quebec 














Slides and Booms — 
Ottawa District, Old A 
Ottawa District, New . 
St. Maurice District. . . 


ccount 

\ccount 


56,805 65 

8,145 35 

29,804 08 

20 00 

3,556 89 

144,604 31 

980 00 

9,393 74 

5 00 

11,208 25 

3,290 00 

15 00 

2,488 39 

695 00 

1,994 86 

30,070 24 

19,013 28 

150 52 

3,816 09 

37,432 79 
212 88 
289 68 
500 00 








Saguenay District 




Trent and Newcastle D 

Railways and Canals- 
Canals — 
Lachine 


istrict 








Rideau 




Trent 




Welland 




Williamsburg 




Miscellaneous 




Damages — Cornwall Ca 
Miscellaneous — Lachine 
Miscellaneous — St. Pete 






Canal 




r's Canal.. . , 








Soldiers' Civil Re-Establisl 
Soldier Settlement Board. . 


lment 








Trade and Commerce — 
Cullers Fees 




Gas Inspection 




Weights and M easures 




Royal Grain Enquiry Co 
Bureau of Statistics 


mmission 


500 00 




44 08 

691 41 

38,670 84 


44 08 
691 41 




Motion Picture Bureau 








38,435 35 








11,304,075 29 


11,588,787 28 




284,711 99 



Notes: — The amounts of arrears due as shown above were supplied by the Departments. They do not 
include Government Telegraphs and Telephones (details reported on Vol. II, page V — 3). 

The above figures do not include outstanding balances of travelling advances or of advances for 
special services during the fiscal year under review, neither do they include amounts due as between 
Departments. The comparative figures for Immigration & Colonization and Soldiers' Civil Re-Establish- 
ment Departments were not included in the 1925-26 report. 

Remarqtjes: — Les montants des arrerages, tels que donnes ci-dessus^ ont ete fournis par les differents Mini* 
teres. Ilsne comprennent pas ceux des telegraphes et des telephones de l'Etat. (Voir detail, Volume II, 
page V— 3.) 

Ces montants ne comprennent pas les avances dues pour frais de voyage ou celles consenties 
au cours de l'annee financiere pour services speciaux. Les montants dus entre Ministeres n'y figurent egale- 
ment pas. Les chiffres comparatifs pour l'immigration et la colonisation et le Ministere du retablisse- 
ment des soldats dans la vie civile n'ont pas paru dans le rapport de 1925-26. 



166 



MISCELLANEOUS STATEMENTS 



Statement of Interest Accrued on Loans and Advances to Railways, Government Merchant 
Marine and Harbour Commissioners, etc. 
fitats des interets courus sur prets et avances aux chemins de for, a la marine marchande de 

VEUii , aux commissions des ports, etc. 



Service 



1926-27 



1925-26 



Increase 



Government Railways — 

Canadian National Railway 

Canadian Northern Railway 

Grand Trunk Pacific Railway — 

Coupon Account 

Guaranteed Interest Account 

Receiver Account 

3 p.c. Mortgage Bonds held by Department 

General Account 

Grand Trunk Railway 

Canadian Government Merchant Marine — 

Shipbuilding 

Loans 

Harbour Commissioners — 

Montreal Harbour Commissioners 

Quebec Harbour Commissioners 

Three Rivers Harbour Commissioners 

Montreal Turnpike Trust 

Seed Grain, Saskatchewan Government 

Total 



6,879,472 86 
125,000,342 45 

892,396 19 

3,035,344 23 

15,514,745 58 

5,181,978 00 

23.019.698 01 
35,101,493 75 

214,625,471 07 

20,636,274 51 
1,940,425 06 

22.576.699 57 

933,600 21 

8,864,408 83 

338,590 90 

10,136,599 94 

87,953 48 
203,366 70 



5,438,246 82 
115,765,214 69 

805,440 08 

2,774,204 35 

14,141,820 71 

4,685,578 00 

22,251,960 90 

32,649,917 24 

198,512,382 79 

19,198,799 53 

1,676,944 88 

20,875,744 41 



8,521,380 53 

329,938 12 

8,851,318 65 

73,271 25 
198,532 82 



1,441,226 04 
9,235,127 76 

86,956 11 

261,139 88 

1,372,924 87 

496,400 00 

767,737 11 

2,451,576 51 

16,113,088 28 

1,437,474 98 

263,480 18 

1,700,955 16 

933,600 21 

343,028 30 

8,652 78 

1,285,281 29 

14,682 23 
4,833 88 



247,630.090 76 



228,511,249 92 



19,118,840 84 



Note:— The amounts of arrears due as shown above were supplied by the Department of Finance, 
With the exception of the Montreal Turnpike Trust the arrears are calculated to January 1, 1927. 
Remarques: — L'etat des arrerages ci-dessus a etc fourni par le Ministere des Finances. 
Sauf pour le "Montreal Turnpike Trust" les arrerages sont calcules jusqu'au 1 Janvier 1927. 



Comparative Statement of Principal outstanding on account of Indian Lands, Indian Trust 

Funds 
fitat comparatif des arrieres en capital sur les ventes des terres des Indiens; Fonds fiduciaire des 

Indiens 



Service 


1926-27 


1925-26 


Increase 
Augmentation 


Decrease 
Diminution 


Indian Lands: Principal due — 
Ontario — 


$ 324 37 
1,140 69 

24,877 52 
4,122 22 
2,741 76 
2,270 85 

16,927 27 
3,548 12 

55,952 80 

319 24 

1,773 57 

415 68 

2,508 49 

614 75 
1,584,002 71 


I 324 37 
1,140 69 

31,795 64 
1,576 62 
3,069 26 
2,310 85 

18,347 49 
3,458 12 

62,023 04 

319 24 

1,773 57 

415 68 

2,508 49 

688 75 
1,639,445 74 






Deseronto 




Fort Frances 


$ 6,918 12 




$ 2,546 60 






327 50 


Sault Ste. Marie 




40 00 


Sturgeon Falls 




1,420 22 




90 00 




Quebec- 












New Brunswick — 

Richibucto 


74 00 


Ottawa — 

Headquarters 




55,443 03 








Total 


1,643,078 75 


1,704,666 02 




61,587 27 

















ETATS DIVERS 



167 



Loans, Subsidies, and Grants, Allowances and Contributions, by Departments 
Pr6ts, subventions et octrois, allocations et contributions par Ministere 



Agriculture — 

Canadian Horticultural Council (a) 

Canadian Society of Technical Agriculturists (c) 

Cold Storage Warehouses (a) 

Dairying (including refrigeration on cars) (c) 

Destructive Insect and Pest Act (c) 

Experimental Work on Farms (c) 

Fredericton Short Course School (a) 

Imperial Bureau of Entomology (c) 

International Institute of Agriculture (a) 

International Institute of Refrigeration (c) 

Live Stock (Exhibitions, Feeder Shows, etc.) (c) 

National E airy Council (a) 

Seed, Feed and Fertilizer Control (Seed Fairs, etc.). . (b) 

The Constructing of Mange Dipping Vats (c) 

Truro College (a) 

External Affairs — Affaires exterieures — 
Canada's contribution towards the maintenance of the 
permanent secretariat of the League of Nations. . . (a) 

Finance — Finances — 

Advances to Harbour Commissioners 

Canadian Branch of St. John Ambulance Association, (a) 
Canadian General Council of Boy Scout Associations. . (a) 

Canadian Government Merchant Marine 

Canadian National Institute for the Blind (a) 

Canadian National Railways 

Canadian National Safety League (a) 

City of Ottawa (e) 

Dominion Council of Girl Guides (a) 

Interparliamentary Union for Peace (a) 

National Battlefields Commission (a) 

Ottawa Improvement Commission (e) 

Publication of the Proceedings of the International 

Mathematical Congress held in 1924 (a) 

Royal Astronomical Society (a) 

Royal Canadian Academy of Arts (a) 

Royal Mint (e) 

Royal Society of Canada (a) 

Subscriptions to the publications of the Empire Parlia- 
mentary Association (a) 

Subsidies to Provinces (e) 

The Banting Research Foundation (a) 

Health— Sante— 

Canadian Social Hygiene Council (a) 

Canadian Tuberculosis Association (a) 

Canadian Council on Child Welfare (a) 

Mental Hygiene Comity (a) 

Marine Hospitals (Sailors' Institutes and Hostels) (6) 

Quarantine (c) 

Victorian Order of Nurses (a) 

For combating venereal diseases — 

Canadian Social Hygiene Council (c) 

Provinces (a) 

Immigration and Colonization — Immigration et colonisa- 
tion — 
British Immigration and Colonization Association. ... (d) 

British Welcome and Welfare League (c) 

Canada West Information Bureau (d) 

Loans to Settlers under Empire Settlement Scheme 

Salvation Army (c) 

Scottish Immigration Aid Society (c) 

Town of Camrose, Alberta (c) 

Women's Hostels (d) 



Loans 
Prets 


Subsidies 
Subventions 


Grants 
Allowances 
and Con- 
tributions 

Octrois, 
allocations et 
contributions 






$ 8,000 00 






500 00 






18,967 20 






29,340 23 






1,460 00 






550 00 






5,000 00 






4,866 66 






8,188 92 






580 80 






400,807 75 






5,000 00 






67,860 88 






300 00 






20,000 00 






571,422 44 
165,271 06 


$ 2,602,000 00 




5,000 00 






15,000 00 


426,817 14 




10,000 00 


10,000,000 00 




10,000 00 






100,000 00 






3,000 00 






400 00 






48,800 00 






150,000 00 






2,000 00 






2,000 00 






2,500 00 






184,614 63 






7,000 00 






2,000 00 




$12,516,740 50 






100,000 00 


13,028,817 14 


12,516,740 50 


642,314 63 
10,000 00 






25,000 00 






5,000 00 






10,000 00 






2,200 00 






4,603 12 






10,000 00 






5,000 00 






113,838 78 






185,641 90 
5,000 00 






2,500 00 






6,000 00 


31,024 36 




25,000 00 






5,000 00 






2,500 00 






8,650 00 






54,650 00 



168 



MISCELLANEOUS STATEMENTS 



Loans, Subsidies, and Grants, Allowances and Contributions, by Departments-Con. 
Prets, subventions et octrois, allocations et contributions par Ministere-Suite 



Loans 
Prets 



Subsidies 
Subventions 



Grants 
Allowances 
and Con- 
tributions 

Octrois, 
allocations et 
contributions 



Indian Affairs — Affaires indiennes — 

Grants to Hospitals and Churches (6) 

Grants to Exhibitions and Fairs (b) 

Indian Education (grants to schools, etc.) (b) 

Supervision of the Liquor Traffic (a) 

Interior — Interieur — ■ 

Alpine Club of Canada (a) 

Canada Land and Irrigation Co 

Canadian Forestry Association (a) 

Dominion Land Surveyors' Association (a) 

N.W.T. Schools (c) 

" Report on Wild Life Conditions (c) 

" Hospitals (c) 

Seed Grain and Relief 

Western Canada Irrigation Association (a) 

Yukon, Local Council (c) 

" Roads (a) 

Floods (a) 

Justice — 

Canadian Law Library, London, Eng (a) 

School Grants, Dorchester and Manitoba Peniten- 
tiaries (c) 

Labour — Travail — 

Dominion-Provincial Technical Education (e) 

Distress Relief, families of miners, Coleman, Alta (c) 

Subventions to Provinces — Employment Offices (e) 

Marine and Fisheries — Marine et Pecheries — 

Bureau International de 1' Union Telegraphique (c) 

Kingston Observatory (a) 

Montreal Observatory (a) 

Navigation Schools — Queen's University (b) 

Subsidies for Wrecking Plants (a) 

Mines — 

Imperial Institute (a) 

Canadian Institute of Mining and Metallurgy (a) 

Second Empire Mining and Metallurgical Congress (a) 

National Defence — Defense nationale — 

Cadet Services, Dominion Rifle Association (c) 

C.A.M.C., Museum, McGill University (b) 

Non-Permanent Active Militia (Rifle Associations, 

Bands, Officers' Libraries, etc.) (b) 

Ontario Rifle Association (b) 

Permanent Force (Bands, Messes, Libraries, etc.) (6) 

Royal Canadian Air Force (Messes, Libraries, etc.)... (b) 
Royal Military College (Messes and Libraries) (6) 

Public Works — Travaux publics — 

Chilliwack, B.C., protection work at Rosedale (c) 

Subsidies to Dry Docks (e) 

Subsidies to Telegraph and Telephone Lines (c) 



Railways and Canals — Chemins de fer et Canaux — 
Corporation of County of Simcoe, towards cost of 

Atherley Bridge (c) 

Canada Highways Act, Payments to Provinces (e) 

Grenville Village, towards construction of drain (c) 



$ 25,823 75 



172,739 66 



198,563 41 



$1,047,535 80 



150,000 00 
1,197,535 80 



35,000 00 
35,000 00 



> 9,150 00 
1,578 00 

1,091,846 61 
3,000 00 

1,105,574 61 

1,000 00 

4,000 00 
125 00 

3,532 43 
600 00 

5,777 50 

1 000 00 

45,000 00 

70,000 00 

7,000 00 

138,034 93 

350 00 

1,437 50 
1,787 50 



2,000 00 

2,000 00 



1,127 50 
500 00 
500 00 
500 00 

2,627 50 

12,848 00 

3,000 00 

25,000 00 

40,848 00 

1,000 00 
300 00 

103,989 00 

3,500 00 

6,874 74 

879 99 

350 00 

116,893 73 



588,921 34 

7,276 66 

596,198 00 



346,496 52 



346,496 52 



,000 00 



3,000 00 



40,000 00 

250 00 

40,250 00 



ETATS DIVERS 



169 



Loans, Subsidies, and Grants, Allowances and Contributions, by Departments-Cone. 
Prets, subventions et octrois, allocations et contributions, par Ministere-Fin 



Loans 
Prets 



Subsidies 
Subventions 



Grants 
Allowances 
and Con- 
tributions 

Octrois, 
allocations et 
contributions 



Royal Canadian Mounted Police — Gendarmerie Royale a 

cheval — 

Chief Constables' Association of Canada (a) 

Officers' and sergeants' messes, Regina and Vancouver; 

Fine fund (c) 



Soldier Settlement Board — Commission d'etablissement 
des soldats — 
Loans to settlers 

Trade and Commerce — Commerce — 

Bounty on Crude Petroleum and Copper (e) 

British and Foreign News Service (a) 

International Bureau of Weights and Measures (b) 

International Customs Tariff Bureau (a) 

International Electro-Technical Commission (b) 

International Research Council (c) 

Mail Subsidies and Steamship Subventions (a) 

Royal Society (c) 



500 00 

1,550 00 

2,050 00 



$2,004,197 16 



$ 164,791 01 



1,004,867 83 
1,169,658' 8A 



32,000 00 
158 29 
660 00 
364 12 
401 00 

1,460 27 
85,043 68 



15,262,602 07 



15,861,629 66 



3,107,409 



(a) Specific vote — Vote special. 
(6) Referred to in Estimates but amount not mentioned. — Mentionne dans le budget sans que le mon- 
tant en soit specifie. 

(c) Not referred to in Estimates: paid out of general vote — N'est pas mentionne dans le budget; paye 

a meme le credit general. 

(d) Referred to in Estimates as being subject to authorization by Governor General in Council, but 

amount not mentioned — Mentionne dans le budget comme relevant du Gouverneur General 
en son conseil sans que le montant en soit specifie. 

(e) Statutory — Statutaire. 

Also see remarks on above statement in the Introduction to this Report — Voir dans lTntroduction 
les remarques sur l'etat ci-dessus. 



Legal Expenses, Disbursements, and Taxed Costs 
Frais judiciaires, de bourses et frais taxes 

Summary of Payments made during 1926-27 by all Departments 
Sommaire des versements faits en 1926-1927 par tous les Ministeres 



Legal Expenses and Disbursements 
Frais judiciaires et Debourses 

Abbott & McLaughlin, Edmonton $ 20 00 

Adam, Gustave, Montreal 1,426 25 

Adams (C. F.) & Edwards, Calgary. . 547 10 

Ahern, J. G., Montreal 403 06 

Ahern & Morin, Quebec 353 55 

Allan, W. A. V., Star City 30 00 

Allard, Adolphe, St. Francois du Lac. 20 00 

Ally, O., notary, Pierreville 69 50 

Anderson, J. E., Lindsay 20 00 

Anderson, P. Meudall, Regina 604 69 

Andrews, J. B., Emerson 95 00 

Anger, Harry D., Toronto 387 12 

Archer & Vrooman, Areola 43 26 

Archibald, J. R., Kamloops 218 33 

Archibald, M. B., Halifax 301 30 

Arrell & Arrell, Hamilton 15 00 

Arsenault, A. F., Summerside 28 65 

Aspinall, J. H., Vancouver 120 75 



Authier & Allard. Amos-sur-Harricana $ 104 25 

Aylen, H. A., Ottawa 2 00 

Bagshaw, F. B., Regina 40 00 

Bain, Bicknell, White & Gordon, Tor- 
onto 1,510 24 

Banks & Stewart, Kamsack 121 33 

Barnes, L. S., Amherst 20 00 

Barry, C. R., Fredericton 48 49 

Beauchamp, J. N., Hull 30 00 

Beaudoin, R., St. Joseph de la Beauce. 1,211 83 

Beaudry, R., Montreal 12 30 

Beauregard, E., Montreal 10 00 

Beauregard & Labelle, Montreal 83 00 

Bedard, M., Montreal 139 20 

Bedford, R., Gilbert Plains 51 28 

Begg, J. O., Swift Current 10 00 

Begg, W. A., Medicine Hat 94 71 

Belair, J. P., St. Jerome 120 84 

Beifry, Stratton & Courtice, Toronto . 66 85 

Bell & Tanton, Summerside 11 75 



170 



MISCELLANEOUS STATEMENTS 



Legal Expenses, Disbursements and Taxed Costs— Con. 
Frais judiciaires, de bourses et frais taxes— Suite 

Summary of Payments made during 1926-1927 by all Departments— Con. 
Sommaire des versements faits en 1926-1927 par tons les Ministeres — Suite 



Belleau, E., La Toque $ 


402 70 


Chase, H. M., Kentville $ 


25 00 


Belley, L. G., Quebec 


771 40 


Chauvin, A., Montreal 


267 90 


Belzile, L. de G., notary, Rimouski... 


47 80 


Chayer, C. E., Chicoutimi 


124 60 


Bennett & Cameron, Toronto 


27 10 


Chevrier, E. R. E., Ottawa 


407 25 


Bennett & Feir, Stettler 


21 65 


Children, G. A., Shoal Lake 


90 50 


Bercovitch & Calder, Montreal 


190 00 


Chipman & Sanderson, Yarmouth 


164 89 


Bergeron, T. L., Roberval 


471 30 


Chisholm, A. G., London 


1,417 81 


Bernard & Magnan, Montreal 


247 00 


Chisholm, D. C, Antigonish 


54 73 


Bernfeld & Meyerovitch, Montreal 


113 50 


Chisholm, McQuestion & Robertson, 




Bernier & de Billy, Quebec 


10 00 




45 00 


Bertrand, Goudrault & Chevalier, 




Chouinard, Alexandre, Montmagny. . . 


355 10 


Montreal 


945 80 


Christie, K. A., Toronto 


24 00 


Bessette, W., Montreal 


1,670 35 


Clarke, Jos. A., Edmonton 


282 85 


Bicknell, O'Brien & Forgie, Toronto... 


6 22 


Clark & Moon, Mt. Forest 


65 00 


Biron, F. X. A., Montreal 


97 20 


Clearihue & Straith, Victoria 


68 55 


Bitzer, A. L., Kitchener 


20 25 


Cleaver & Cleaver, Burlington 


9 89 


Black, G. W., Kamloops 


38 24 


Cleaver, E. H., Burlington 


1,789 83 


Blue, N., Vegreville 


45 00 


Clement & Clement, Brandon 


61 53 


Board of Park Commissioners, Van- 


78 50 


Clement, S. E., Brandon 


118 03 


couver (re Stanley Park squatters).. 


Clement, Clement, Hattin & Snyder, 




Boggs, F. D., Cobourg 


199 00 


Kitchener 


335 77 


Bone, Jenner & Teskey, Toronto 


83 35 




37 70 


Bonnar, R. A., Winnipeg 


4,113 90 


Cloutier, R., Waterloo 


20 00 


Bouffard & Bouffard, St. Joseph de la 




Cockburn & Cockburn, St. Stephen. . . 


367 50 


Beauce 


40 00 


Code, Redmond, Ottawa 


150 00 


Boulanger, J. 0., Quebec 


92 94 


Coffey, D. J., Toronto 


633 50 


Bourassa, R., Montreal 


10 00 


Collins, A. B., Belleville 


90 00 


Bowen & Spencer, Morden 


56 32 


Colquhoun, M. M., Penticton 


120 00 


Bowman, J. L., Winnipeg 


307 71 


Conant & Annis, Oshawa 


20 00 


Bowman, McFadden & Ramsden, 




Conant, G. D., Oshawa 


8 00 


Dauphin 


106 85 


Congdon, Campbell & Meredith, Van- 




Boyd, J., Gieichen 


28 90 
784 00 




643 50 


Brais & Garneau, Montreal 


Congdon, F. T., Toronto 


65 27 


Brandon, J. S., Victoria 


44 32 


Cook & Magee, Montreal 


131 00 


Broadfoot, S. R., Ottawa 


20 00 


Cooke, H. P., Kenora 


27 06 


Brodeur, L. A., Montreal 


25 00 


Coote, J. G., Quebec 


157 30 


Brodeur, R., Montreal 


273 00 


Cormier & Forget, Montreal 


50 00 


Brosseau, J. J., Danville 


215 80 


Cornwall & Archibald, Kamloops 


3 80 


Brossoit, N. E., Valleyfield 


1,583 20 


Couture, J. S., Sherbrooke 


40 00 


Brown & Dawson, Nelson 


8 00 


Cowan, Cowan & Gray, Sarnia 


329 92 


Browne, Arthur S., Washington, D.C. 


703 63 


Craig, K. G., Blairmore 


81 95 


Brown, Tom, Stratford 


33 50 


Creagh, A. R., Vancouver 


461 69 


Bryant, J. F., Regina 


459 60 


Crease & Crease, Victoria 


92 50 


Bry done-Jack, A., Vancouver 


29 50 




6 75 


Buckles & Graham, Swift Current. . . . 


162 05 


Cross, Jonah, Hugg & Forbes, Regina. 


48 25 




248 10 


Crowell, K. L., Bridgetown 

Curran, F. J., Montreal 


5 00 


Burnett, Arthur, Maple Creek 


173 97 


248 30 


Burson, G. B., St. Catharines 


112 44 
141 32 


Currie, L. D., Glace Bay 


246 00 


Butcher, F. J., Carman 


Daley, E. J., Ottawa 


217 45 


Byers, Hefferman & Jackson, Edmon- 




Daniels & Crowell, Bridgetown 


100 35 


ton 


264 29 
149 30 


Davidson, A. A., Newcastle 


50 00 


Byrne, J. R., Guysborough 


Davidson, J. B., St. Thomas 


67 40 


Calder, R. L., Montreal 


31,869 27 
10 00 


Davidson, .1. F., Winnipeg 


70 62 


Callaghan, F. W., Toronto 


Davidson, J. R., Calgary 


50 00 


Callahan, J., Toronto 


148 87 


Davidson, W. H., Newcastle 


49 27 


Cameron, A. J. P., Toronto 


90 05 


Davis, Fred. L., Neepawa 


54 00 


Campbell, A. C, Winnipeg 


2,938 32 


Davison & Forsyth, Halifax 


1,559 97 


Campbell, Currie & Kelly, Winnipeg. 


119 02 


Da>, Ferguson & Walsh, Toronto 


5,666 95 


Campbell, Gordon M., Victoria 


45 00 


De Blois, R., Quebec 


55 00 


Campbell, J. A., The Pas 


26 00 
1,132 20 


Deguire, A. S., Montreal 

de Guise, Pierre, Quebec 


675 41 


Cannon, R., Quebec 


445 80 


Card, W. D., Portage la Prairie 


294 85 


Delage, E., notary, Quebec 


28 70 


Carley, T. J., Fenelon Falls 


35 85 
118 00 


Delage, V. A., Montreal 

Demers, Demers & Pratt, Quebec 


45 00 


Caron, G., Hull 


20 00 


Carr, H. A., Campbellton 


10 00 


Denton & Denton, Toronto 


398 11 


Casewell, L. G., Calgary 


833 10 


Denton. Frank, Toronto 


77 00 




43 00 
40 00 




537 50 


Casgrain & Lizotte, Riviere du Loup.. 


Desbois, D. L., Montreal 


430 15 


Chabot, V., St. Hyacinth 


50 00 


Desjardins, A., estate, Hull 


100 00 


Chalmers & Bray field, Virden 


10 80 


Dessaulles, C, Montreal 


20 00 


Chalmers, J. H., Virden 


20 00 


de Varennes, Pierre, Quebec 


194 80 


Charbonnel, L. E., Cookshire 


12 80 


Dever, J. B., St. John 


10 00 



ETATS DIVERS 



171 



Legal Expenses, Disbursements and Taxed Costs— Con. 
Frais judiciaires, de bourses et frais taxes — Suite 

Summary of Payments made during 1926-1927 by all Departments — Con. 
Sommaire des versements fails en 1926-1927 par tous les Ministeres — Suite 



Dick, VV. I., Milton 


$ 


15 00 


Gendron & Gauthier, Montreal % 


205 00 


Dickson, Norval, Montreal 




20 00 


Gendron, L. H., Montreal 


34 20 


Diner, L., Montreal 




87 70 


Genest, J., Ottawa 


15 00 


Donovan, W. J., Winnipeg 




104 44 


Geoffrion & Prud'homme, Montreal. . 


3,738 98 


Donovan & Swail, Winnipeg 




83 71 


Geoige, A. D., Fort Frances 


20 00 


Douglas, W., Toronto 




27 00 


German & Brookes, Welland 


307 75 


Dowdall, E. B., Kitchener 




20 00 


German, Lennox & Deacon, Toronto. . 


543 83 


Dowler & Dowler, Fort William. 




108 11 
150 00 


Gervais, C, Sherbrooke 

Gibson, D. F., Tilsonburg 


30 00 


Downie, Donald, Vancouver 




10 64 


Dubienski & Popp, Winnipeg 




5 00 


Gilchrist, Hogarth & Estey, Saska- 




Duchemin, H. P., Sydney 




30 00 


toon 


25 00 


Duff & Merrill, Montreal 




50 00 


Gillis & MacKenzie, Blairmore 


225 10 


Dufresne, F., Montreal 




24 60 


Gillis, J. E., Blairmore 


59 85 


Dugas, L., Joliette 




34 00 


Giroux & Fraser, Edmonton 


94 90 


Dugas, Maurice, Montreal 




297 96 


Giroux & Giroux, Sweetsburg 


64 10 


Dumoulin, J., Quebec 




321 05 


Glen, J. A., Russell 


56 99 


Dunlop, W. C, Windsor 




165 60 


Godfrey, J. M., Toronto 


31 00 


Duplessis, Langlois & Lamothe, 


Three 




Goodman, H. M., Toronto 


20 00 


Rivers 




36 10 
4 12 


Good willie, F. B., Melfort 

Goodwin, T. T., Moncton 


103 46 


Dussault, L., Amos 




366 81 


Eakins, G. A., Minnedosa. . . 




187 03 
139 16 
144 59 


Gordon, A. J., Watrous 


98 00 


Easton, W. T., Leamington 


Gordon & O'Brien, Peterborough 

Gordon, N., Montreal 


81 00 


Edgar, J. F., Toronto 




11 00 


Edwards, H., Stonewall 




108 55 


Goudrault, M., Montreal 


54 20 






279 93 
120 00 


Grant, D. M., Euntsville 


63 10 


Elliott & David, Montreal 


Anger, 


Grant, F. W., Midland 


144 82 


Elliott, Hume, McKague & 


Gravel & Gallant, Gravelbourg 


39 84 


Toronto 




3,443 32 


Gray, A. A., Vancouver 


112 95 


Elliott, MacLean & Shandley, 


Vic- 




Grayson, Emerson & McTaggart, 




toria .... 




109 25 


Moosejaw 


467 21 


Ellis & Brown, Vancouver 




3,873 12 


Green & Mathers, Winnipeg 

Greer, R. F. T., Winnipeg 


157 24 


Emery, Newell, Ford & Lindsay 


, Ed- 


20 00 


monton 




215 74 


Gregory , W . H . , Stratford 


2 00 


Fafard, R., Matane 


uce. . 


61 50 
100 48 


Grenier, H., Nicolet 


10 00 


Faribault, L., St. Joseph de Bea 


Grenier, J. A., Joliette 


224 50 


Farmer, C. V., Toronto 




39 50 


Griffiths, F. W ., Niagara Falls 


1,900 20 


Fasken, Robertson, Aitchison, P 


ickup 


1,325 50 
75 00 


Grummett, M. L., Merritt 


45 00 


& Galvin, Toronto 


Guay, A., notary, Ville-Marie 


67 90 


Feeney, G. H., Bathurst 


Gullen, F. C, Toronto 


44 29 


Ferguson, W. G., Minnedosa. . . 




22 25 


Gunn, A. D., Sydney 


11 03 


Ferland, C. E., Joliette. . . 




173 50 


Gunn & Gunn, Sydney 


125 75 


Ferron, J. E., Three Rivers 




10 00 
49 50 


Gunn, W. G., Winnipeg 

Hackett, J. G., North Sydney 


21 45 


Fillmore, 0. L., Vancouver 




180 00 


Findlay, J. D., Meyronne 




2 40 


Hall, E. M., Wadena 


16 50 


Finkelstein, Finkelstein & White, 


Win- 




Hall, T. F., Cobourg 


1,980 15 


nipeg 




3,238 10 
345 00 


Hall & Hall, Vankleek Hill 


20 00 


Fisher & Huxley, Winnipeg. . . 




Halliday, Davis & Fraser, Prince Al- 




Fisher, J. F., Winnipeg 




309 90 


bert 


60 90 


Fisher, W. E., Prince Rupert 




17 15 

40 00 

325 00 


Halpen, P. K., Prescott 

Hamilton & Carmichael, Sault Ste. 
Marie. . . 


13 00 


Fitch, C. B,., Fort Frances 






Fitzpatrick, Dupre & Gagnon, Quebec 


17 55 


Fitzpatrick, Sir Charles, Quebec 




3,637 37 


Hamilton, Wragge & Hamilton, Nel- 




Ford, Clinton J., Calgary 




550 25 
1,001 80 


son 


2 50 




Hamm, C, Toronto 


159 10 


Forest, N., notary, Ste. Scholast 


que. 


61 50 


Hanbridge & Hanbridge, Kerrobert. . 


20 00 


Forsyth, Martin & Sedgewick, 


Tor- 




Hanley, W. J., Toronto 


63 62 


onto 




2,093 66 


Hanway & Barnes, Amherst 


54 26 


Fournier, Alphonse, Hull 




373 85 


Harding & Clark, Toronto 


30 00 


Fraser, A. J., Ottawa 




168 77 


Harding, R. T., Toronto 


23 00 


Fraser, G. L., Vancouver. . . 




49 00 


Harper, A. M., Vancouver 


122 50 


Fraser, J. S., New Glasgow 




195 75 
55 81 


Harris, G. L., Moncton 

Haverstock, W. E., Sydney Mines 


80 00 


Freedman, L. K., Montreal... 




1,139 95 


Fulton, J. A., Guysborough 




246 60 


Hawkins & Harrison, Fredericton 


5 00 


Gaboury, M. A., Montreal 




428 85 
78 00 


Hawthorne, R. J., Assiniboia 

Hebert, J. T., Campbell ton 


33 97 


Gadoury, A., Montreal 




387 90 


Gagne & Gagne, Montmagny 




20 00 


Henderson & Boddy, Brantford 


20 00 


Gagnon, L., notary, Chicoutimi.. 




104 85 


Henderson & McGuire, Toronto 


996 82 


Galligan, T. J., Pembroke 




40 00 


Henneberry, E. J., St. John 


243 00 


Gardner, E., Humboldt 




59 35 


Henry, Stewart & Smith, Halifax 


50 00 


Garneau, Leon (Dessaulles, Garneau. 




Herchmer, H. W., Cranbrook 


65 20 


Desy & Hebert), Montreal 




3,080 99 

860 67 

51 41 


Hessian, S. S., Montague 

Hewitt, H. S., Brantford 

Hewson, W. F., Penetanguishene 


10 00 






46 00 


Gee & Hossie, Shaunavon 




20 00 



172 



MISCELLANEOUS STATEMENTS 



Legal Expenses, Disbursements and Taxed Costs— Con. 
Frais judiciaires, debourse*s et frais taxe"s— Suite 

Summary of Payments made during 1926-1927 by all Departments — Con. 
Sommaire des versements faits en 1926-1927 par tous les Ministeres — Suite 



Hill & Cairns, Melfort $ 49 67 

Hillhouse, Thos. P., Selkirk 58 55 

Hogarth, B. D., Regina 37 25 

Hood, J., Shelburne 10 00 

Houde, L., Plessisville 7 00 

Howatt, Irving B., Edmonton 1,225 00 

Hudson, Ormond, Spice & Symington, 

Winnipeg 179 56 

Hume, R. D., Toronto 20 00 

Hunt, J. J., Hamilton 201 03 

Hutcherson, E. B., Kerrobert 66 52 

Inman, G. S., Charlottetown 514 15 

Innes, H. P., Simcoe 11 00 

Ivey, R. G., London 85 00 

Jackson, M. B., Victoria 1,613 52 

Jacob & Norton, Winnipeg 1, 053 90 

Jacobs, N. W., Montreal 15 00 

Jacobs, Z. M., Cardston 10 00 

Johnson, E. H. C, Brantford 10 25 

Johnson, Thos., Bracebridge 13 42 

Johnston, Grant, Dodds & Grant, 

Toronto 203 26 

Johnston, J. J., Charlottetown 47 55 

Jolly, W. J., Weyburn 187 54 

Jones, C. J., Woodstock 31 00 

Jones, E. F., Prince Rupert • 87 00 

Jones, T. M., Woodstock 95 69 

Jones, W. P., Woodstock 110 25 

Jones & Jones, Woodstock 65 00 

Kelly, M . A., Campbellton 266 74 

Kelly & Ross, St. John 212 00 

Kelly, W. E., Simcoe 40 52 

Kennedy, J. D., New Westminster 71 10 

Kenney, J. B., Halifax 113 00 

Kenning, Cleary & Williams, Windsor 125 50 

Kenzie, W. A., Winnipeg 50 00 

Kerr, C. W., Toronto 2,043 88 

Kerr & Kitchen, Toronto 318 75 

Kerr & Parker, Kamloops 23 80 

Kester, D., Timmins 21 45 

Kidd, A. J., Nokomis 24 44 

Kilgour, R., Mount Forest 16 10 

Killam, C, Vancouver 82 00 

Killam, G. T„ Yorkton 21 88 

Klein, O. E., Walkerton 48 00 

Knowles, W. E., Moose Jaw 225 00 

Labadie, P., notary, Montreal 814 73 

Lafleur, E., Montreal 12,953 53 

Laid law, Blanchard & Niblock, Medi- 
cine Hat 94 20 

Laliberte & Marchand, Victoriaville . . 121 40 

Laliberte, W., Victoriaville 8 00 

Laionde, J. P., notary, Montreal 284 25 

Lamont, S. B., Avonlea 44 30 

Lamontagne, Y ., Montreal 253 60 

Landriau, F. A., Windsor 109 96 

Landry & Pottier, Yarmouth 245 81 

Lane, C. W., Lunenburg 376 78 

Lane, W. S., Vancouver 1,386 75 

Lang, D. W„ Toronto 113 95 

j^aporte, Clovis, Montreal 1,448 40 

Laporte, Marius, notary, Vercheres. . . 29 10 

Latchford, A. M., Toronto 1,255 67 

Law, R. B„ Welland 8,240 28 

Lawe & Fisher, Fernie 46 25 

Lawlor & Sissons, Grande Prairie 61 01 

Lawrence, W. D., Winnipeg 30 00 

Lawson, J. E., Toronto 49 78 

Lazure, W., Sherbrooke 1,555 95 

Leblanc, Aime, Montreal 50 00 

Leduc, P., Ottawa 114 43 

Lee, O'Donoghue & Harkins, Toronto. 75 95 

Lefebvre, A., Grand Mere 41 20 



Lefebvre, J. E., Farnham $ 82 00 

Leger, J. T. , North Battleford 136 40 

Legrand & Perrier, Montreal 305 40 

Leighton & Bainbridge, Nanaimo 101 30 

Lemay . L., Quebec 29 00 

L'Heureux, Adelard, notary, Lorette- 

ville 10 35 

Lindsay, G. C, Winnipeg 6,492 93 

Lindsay & Hutcheon, Prince Albert.. . 52 78 
Livingstone, Atkinson & Clink, Battle- 
ford 14 20 

Livingstone, C. W ., Toronto 86 40 

Livingstone, W. A., Annapolis Royal.. 19 52 

Locke, C. G., Saskatoon 188 42 

Locke & Thomas, Coronation 68 75 

Lockhart, N. J., Estevan 104 55 

Logan & Smiley, Amherst 243 30 

Logan, H. J., Amherst 50 50 

Long & Day, Toronto 36 50 

Lunny & Lannon, Calgary 50 00 

Lussier & Fontaine, St. Hyacinthe 5 00 

Lynch, D. J., Campbellford 52 30 

Macdonald, A. B., Vancouver 1,536 58 

Macdonald & Lawrence, Vancouver. . 27 50 

Macdonald & Macdonald, Brantford. . 20 00 

MacDonald & MacQuarrie, Pictou 945 53 

Macdonald, D., Trail 48 70 

Macdonald, G. S., Port Colborne 341 73 

Macdonald, H. C, Edmonton 3,437 42 

MacEwen, E. J., Collingwood 89 63 

MacGregor, A., Toronto 20 17 

Maclntyre & Sandercock, Drumheller 25 00 

Mack, J. M., Liverpool 5 00 

Mackay, F. G., Owen Sound 38 91 

Mackay, R. j., New Glasgow 20 00 

Mackenzie, Colin, Sydney 75 00 

Mackenzie, C . , Campbellton 30 00 

Mackenzie, J. A., Wainwright 53 00 

Mackie, H. A., Edmonton 201 50 

MacKinnon & McNeil, Charlottetown 30 00 

MacLaren, K. B., Toronto 55 00 

Macklem & Geddes, Saskatoon 55 55 

MacLatchy, H. O., Truro 174 65 

Maclay, Murray & Spens, Glasgow, 

Scotland 228 97 

MacLean, D. R. C, Winnipeg 141 40 

MacLellan, D., Port Hope 40 64 

Maclennan & Cline, Cornwall 5 00 

MacLennan, D., Inverness 90 00 

MacLeod, Colin, Dawson 2,436 66 

MacMillan, McKenzie & Brown, North 

Sydney 154 70 

MacMillan, N. A., North Sydney 471 55 

Madden, J. E., Napanee 35 77 

Maitland & Maitland, Vancouver 230 85 

Major & Fortier, Hull 20 00 

Male & Christie, Toronto 21 50 

Manahan, W., Winnipeg 10 00 

Marchand, P., Victoriaville 216 20 

Marcotte & Lanctot, Montreal 1,979 57 

Markham, D. W., Toronto 463 00 

Markle. M. C, Shoal Lake 34 70 

Marquis, E., Quebec 14 94 

Mars, W. J., Indian Head 12 50 

Marx, O., St. Walburg 20 00 

Masson, E., Montreal 120 00 

Matheson, M., Vancouver 35 68 

Mathews, N. L., Newmarket 517 20 

Mayrand, Ovide, Quebec 87 00 

Mc Alpine & ivlc Alpine, Vancouver 46 90 

McBride, J. B., Edmonton 484 60 

McCallum, R. A., Maryfleld 30 00 

McCallum, Wilson & Co., Winnipeg.. 93 37 



ETATS DIVERS 



173 



Legal Expenses, Disbursements and Taxed Costs— Con. 
Frais judiciaires, d^bourses et frais taxes — Suite 

Summary of Payments made during 1926-1927 by all Departments — Con. 
Sommaire des versements faits en 1926-1927 par tons les Ministeres — Suite 



McCarthy, W. C, Ottawa $ 


2,003 68 


Mulcahy, & Harvie, Orillia $ 


50 00 


McClement, Dynes & McClement, 




Mulligan & Mulligan, Sudbury 


60 03 


Hamilton 


138 61 


Mulligan, T. M., Sudbury 


131 39 


McComber & McComber, Port Arthur 


144 44 


Mundell, Proctor & Frith, Moosomin . 


249 76 


McCrossan, Geo., Vancouver 


oO 70 


Munroe, J. D., Lloydminster 


20 00 


WcCullough & Button, Stouffville 


30 00 


Murphy & Donald, Toronto 


2,269 03 


McDade & Barry, Chatham 


30 00 


Murphy, Fisher, Clark & Robertson, 




McDonagh, F. G., Toronto 


28 50 


Ottawa 


16 85 


McDonald, Alex., Winnipeg 


487 97 


Murphy, Gunn & Murphy, London 


224 31 


McDonald, J. W., Macleod 


20 30 


Murphy, T. J., London 


44 50 


McDonald & Fiannery, North Bay... . 


30 00 


Murray, H. S., Chatham 


139 32 


McElderry, J. W., Guelph 


40 93 


Murray, McKinnon & Inglis, Halifax. . 


215 00 


McEvoy, V. J., Newcastle 


56 79 


Murray, R. H., Halifax 


500 00 


McEwen, M. W., Brantford 


437 25 


Mustard & Day, Edmonton 


407 25 


McFadden & Newsome, Estevan 


20 00 


Nantel, J. B., Montreal 


46 30 


McFadden, J. H., Estevan 


10 00 


Naughton & Jenkins, Toronto 


4 00 


McGillivray, A., Glace Bay 


145 00 


Nichols, E. Hart, Halifax 


47 30 


McGuire, J. B., Rockyford 


21 45 


Nicol, Lazure & Couture, Sherbrooke. 


656 85 


Mclntyre & Cahill, Sackville 


95 40 


Nutting & Gingras, Waterloo 


31 15 


Mclntyre, J. M., Sackville 


118 00 


O'Connor & Moore, Lindsay 


5 00 


Mclntyre & Mackenzie, Sydney 


642 63 


O'Connor & Scott, Kindersley 


45 69 




40 00 


O'Connor, G. B., Edmonton 


1,233 95 


McKenzie, A. G., Amherst 


75 00 


O'Connor, L. V., Lindsay 


50 00 


McKenzie & MacDonald, Vancouver. . 


125 95 


O'Connor, W. F., Ottawa 


7,811 41 


McKeown, C. R., Toronto 


20 00 


Odell & Russell, Wetaskiwin 


15 40 


McKeown & Bowles, Sweetsburg 


35 00 


O'Flynn, J. L., Sault Ste. Marie 


25 00 


McKim, Gerrand & Mackay, Melville. 


78 94 


O'Flynn & O'Flynn, Belleville. . . . 


35 00 


McKim, L. T., Melville 


132 70 


Ogston, Alec, Ashcroft. . . . 


19 82 


McLaren, E. L., Canora 


51 61 


O'Hearn & MacDonald, Halifax 


422 60 


McLaughlin, P. E., St. Stephen 


49 40 


Olding & Olding, North Battleford. . . 


41 35 


McLean, R., Bassano 


12 77 


O'Neill, G. D., Kenora 


101 33 


McLellan & Hughes, Fredericton 


76 93 


O'Neill, J. D., Ottawa 


122 75 


McLellan, R. S., Sydney 


430 00 


O'Regan & Walker, Yorkton 


75 00 


McLeod, A., Winnipeg 


55 81 


O'Reilly, M. J., Hamilton. . . 


10 00 


McLeod, Black & McAulay, Morden. . 


28 60 


O'Shea & Garland, Nelson 


25 00 


McMaster, A. R., Montreal 


6,491 62 


O'Shea, J. O., Nelson 


139 44 


McMurray, E. J., W innipeg 


597 83 


Ostlund, H., Lethbridge 


47 95 


McMurray, Miss Mildred B., Winnipeg 


10 00 


Owen, Mrs. D. A., executrix E. A. 




McNeil, A. W., Regina 


272 18 


Ghent, Campbellford 


39 35 


McNeice, J. J., Foam Lake 


58 00 
111 64 


Panton & Mills, North Battleford 

Paquin, L. J., Quebec 


44 05 


McNiven, Fraser & Fyffe, Regina. . . 


65 10 


McNulty, H. J., Ottawa 


332 40 


Paradis, W., Amos 


20 00 


McPhee, Smith, Fraser & Matheson, 




Pardee, Gurd, Fuller & Taylor, Sarnia 


135 17 


Yorkton 


529 17 


Parish & McGlade, Brockville 

Parlee, H. H., Edmonton 


98 50 


McPherson & Porter, Portage la 


43 25 


Prairie . . . 


50 00 


Parsons, W. G., Middleton 


50 00 


McQuaid, A. F., Souris 


184 30 


Patmore & Fulton, Prince Rupert 


315 50 


McQueen, J., Shediac 


360 65 


Patterson, M. A., Sydney. . .- 


625 00 


McQuestion, 1. B., Hamilton 


10 00 


Patterson, W. H., Vancouver 


42 23 


McRae, J. D., Portage la Prairie 


348 48 


Paul, J., Canora 


10 00 


McRuer, J. C, Toronto 


31 05 


Perkins, O'Connor & Nicholson, Este- 




McTague, Clarke & Racine, Windsor.. 


1,130 25 
220 00 


van 


20 05 


Mercier, R., Ottawa 


Perrault, J. E., Arthabaska 


10 00 


Meredith . Elmore, Vancouver 


1,041 95 


Perrauit & Lavergne, Montreal 


5 00 


Michaud, J. E., Edmundston 


335 00 


Perry, R. R., Armstrong 


5 00 


Mikel, W. C, Belleville 


47 00 


Pettigrew, Achille, Quebec 


79 00 


Mills, R. B., North Battleford 


102 85 


Petrie, H. D., Hamilton 


175 15 


Mitchell, J. M., Courtenay 


37 55 


Phaneuf & Poupart, Montreal 


160 09 


Mitton, G. T., Moncton 


92 96 


Phelan & Richardson, Toronto 


526 29 


Mode, A. T., Edmonton. . . 


106 80 


Phelps, W. L., Whitehorse 


971 05 


Monette, P., Montreal 


11,984 10 


Plante, A., Valleyfield 


20 00 


Moore, H. W. R., Victoria 


38 19 
58 71 


Plante, L., Montreal 

Plaxton & Plaxton, Toronto 


15 00 


Moore, J. C, Wiarton 


86 16 


Moorehouse, E. C, London 


5 00 


Pontbriand, P. N., Sorel 


20 00 


Moraud & Alleyn, Quebec 


110 00 


Pooley & Davis, Victoria 


217 43 


Morin & Vezina, St. Joseph de Beauce. 


21 50 


Porter, E. G., Belleville 


66 27 


Morin, L., St. Joseph de Beauce. . . 


163 18 


Pouliot, J. L., Montreal 


370 00 


Morin, M., Quebec 


839 00 


Prescott, J. W., notary, Vancouver 


25 00 


Morkin, J. I., Winnipeg 


75 00 


Proudlove, H. B., Toronto 


155 00 


Morley, A. W., Winnipeg 


188 18 
201 00 


Proulx, E., L'Orignal 


10 00 


Morrison, G. M., Sydney. . . 


Purvis, C. G., Viking 


100 35 


Morrow, J., Boissevain 


18 83 
243 23 


Quigg, John, Red Deer 


16 95 


Morton, T. P., Nanaimo 


Ramsay, H. C, Bathurst 


130 45 



174 



MISCELLANEOUS STATEMENTS 



Legal Expenses, Disbursements and Taxed Costs— Con. 
Frais judiciaires, de bourses et frais tax6s— Suite 

Summary of Payments made during 1926-1927 by all Departments — Con. 
Sommaire des versements faits en 1926-1927 par tous les Ministeres — Suite 



Ramsden, J. E., Dauphin $ 88 35 

Ranger, P., Montreal 10 00 

Raymond, Spencer & Burr, Port Col- 
borne 58 65 

Rea, W., Edmonton 10 00 

Read & Waterous, Brantford 20 00 

Reid, J. T., Milestone 122 65 

Riberdy, P. E., notary, La Toque. ... 13 30 

Rivet, L. A., Montreal 5,225 11 

Roach, G. R., Toronto 36 64 

Roberts, C. J., Peace River 47 50 

Robertson, Jas. A., Ottawa 18 32 

Robertson, J. G. A., Bridgewater 1, 151 61 

Robertson & Meagher, Halifax 100 00 

Robertson, R. S., Toronto 5,834 56 

Robichaud, Albany, Shippegan 10 00 

Robichaud, L. P. A., Richibucto 75 00 

Robinette, T. L., Toionto 132 45 

Robinson, Christopher, Toronto 6, 774 33 

Robson, H. A., Winnipeg 120 00 

Roebuck, Arthur W., Toronto 100 00 

Rogers & Masterman, Dauphin 509 12 

Rogers, C. S. A., Dauphin 27 00 

Roper, J. S., Halifax 148 25 

Roscoe, Barry W., Kentville 110 57 

Rose, Hugh A., Welland 518 34 

Rosenberg, L. J., Detroit, Mich 400 00 

Ross, A. G., Toronto 41 04 

Ross, D., Barrie 61 85 

Ross, Graham & Sifton, Moose Jaw. . . 41 50 
Rousseau, Chouinard & Laflamme, 

Montmagny 29 70 

Rowell, Hon. N. W„ Toronto 27,035 75 

Russell, A. H., Lunenburg 13 38 

Russell & Fielding, Halifax 1 , 365 99 

Russell, B. W., Halifax 1,310 86 

Russell, Charles & Co., London, Eng- 
land 40,514 36 

Russell, J. A., Vancouver 6 15 

Rutledge, J. E., Halifax 1, 150 57 

St. Jacques, L., Riviere du Loup 28 35 

St. Laurent, Gagne, Devlin & Tas- 

chereau, Quebec 150 00 

Sanderson, C. L., Yarmouth 20 00 

Sangster, H. W., Windsor 20 00 

Sasseville, E. L., Montreal 323 50 

Sasseville & Gagnon, Rimouski 66 40 

Saunders, A. C, Summerside 190 00 

Scott, C. A., Biggar 20 00 

Scott, W. L., Ottawa 3,206 47 

Sewell, Ferguson & Chown, Oakburn. . 27 00 

Shaunessy, E. A., Petrolia 2 72 

Shaver, Paulin & Branscombe, Tor- 
onto 141 41 

Shea, Ambrose, Kingston 96 30 

. Shepherd, Dunlop & Rice, Lethbridge 210 00 

Sheppard, Levin & Croll, Windsor 40 00 

Sherren, J. C, Moncton 446 00 

Shinbane, Morosnick & Roblin, Winni- 
peg 34 50 

Shink & Audet, Quebec 143 35 

Short, Cross, MacLean & McBride, 

Edmonton 2, 548 33 

Simon, H., Riviere du Loup 10 00 

Sinclair, R. V., Ottawa 132 15 

Singer & Kert, Toronto 71 50 

Smith, Alec, Ottawa 1, 620 00 

Smiley, J. S., Amherst 314 08 

Smith, A. R., Unity 10 00 

Smith, D., Gladstone 12 40 

Smith, E. F., Quill Lake 120 83 

Smith, H. G., Toronto 24 66 

Smith, J. P., Vancouver 406 06 



Smith, O. H., Midland $ 32 00 

Smith, W. F., Grand Prairie 63 40 

Sokolov, H., Winnipeg 617 00 

Speers & Buckley, St. Paul de Metis. . 49 47 

Spenoe, Jas. H., Toronto 505 73 

Spreull. G. J., Cranbrook 449 84 

Steel, Percy J., St. John 1,027 78 

Stewart, W. E., Lindsay 76 00 

Stockton, Ronald P., Vancouver 87 60 

Strickland, J. F., Peterborough 20 00 

Strong, Heath, Summerside 105 00 

Sullivan, J. A., Montreal 591 70 

Swanson, D. A. J., Oshawa 20 00 

Sylvestre, A., Roberval Ill 40 

Talbot & Landry, Thetford Mines. ... 20 00 

Tanner, A. H., Montreal 942 90 

Tanner, B. E., Cardston 20 00 

Tansey, J. E., Toronto 78 70 

Tanton, B. W., Summerside 104 75 

Taschereau, G., Thetford Mines 20 00 

Taylor, E. L., Winnipeg 209 71 

Taylor, F. Trafford, Winnipeg 700 85 

Taylor & Leach, Winnipeg 113 50 

Teed, J. F. H., St. John 113 75 

Tellier, J., Montreal 1, 133 50 

Thomson, Kennedy & Hord, Wolseley 12 25 

Thouin, J. A., L'Assomption 102 55 

Thurston, W. G., Toronto 120 00 

Tighe, R. D., Edmonton 8,520 49 

Timmins, H. W., Toronto 20 00 

Trites & Richard, Sackville 30 00 

Tudhope, M. B., Orillia 104 25 

Turnbull, Turnbull & Atton, Regina. . 172 83 

Tweedy, G. J., Charlottetown 41 85 

Upper & Musgrove, Niagara Falls 25 00 

Urquhart, G. A., Toronto 64 84 

Vanstone, R., Wingham 91 72 

Van der Voort, M. P., Toronto 457 03 

Vaselenak, J., Lethbridge 45 45 

Vrooman, A. E., Areola 20 00 

Walker, D. S., North Battleford 20 37 

Wallace, W. B. St. John 160 06 

Walsh, J. F., Montreal 1, 191 45 

Walsh, W. W., Halifax 190 00 

Wansbroughs, Robinson, Taylor & 

Taylor, Bristol, England 23 12 

Wearing, J., Peterborough 70 50 

Webster, C. R., Kingston 20 00 

Webster, R. W., Portage la Prairie.. . . 53 71 

Wedderspoon , D . , Yorkton 18 00 

Weir & Moyse, Montreal 155 50 

Wemyss & Wemyss, Neepawa 59 19 

Whalen, T. H., Newcastle 50 00 

White, P., Toronto 2,956 34 

White & Blanchard, Shelburne 129 20 

Whittaker & Mclllree, Victoria 62 42 

Wilkie & Hamilton, Toronto 128 50 

Williams, F. E., Thessalon 422 80 

Wilson & Drost, Vancouver 85 85 

Wilson, H. G. W., Indian Head 5 13 

Wilson, M., Russell 45 05 

Wilson, P. D., Ottawa 244 95 

Wilson, W. W. W., Russell 39 00 

Wilson, Hamilton & Co., Winnipeg. ... 30 00 

Wilton & Ritchie, Winnipeg 262 04 

Winchester, A. S., Toronto 13 19 

Windsor, S., Kamsack 10 00 

Wood, H. S., Vancouver 147 25 

Wright, E. A., Renfrew 123 25 

Wright, S. R., Swan River 71 22 

Young & McEvoy , Toronto 3, 039 99 

Yule, Gilbert H., Saskatoon 279 74 

873,707 18 



ETATS DIVERS 



175 



Legal Expenses, Disbursements and Taxed Costs — Cone. 
Frais judiciaires, de bourses et frais taxes— Fin 

Summary of Payments mode during 1926-1927 by all Departments — Cone. 
Sommaire des versements faits en 1926-1927 par tous les Ministeres — Fin 



Taxed Costs — Frais taxee 

Auxier & Brennan, Stettler $ 56 85 

Berard, J. B., Montreal 85 30 

Bergman, H. A., Winnipeg 1,500 00 

Brown, Montgomery & McMichael, 

Montreal 339 60 

Cooke, B. L., Taber 100 00 

Craig, Herbert V., Kelowna 383 15 

Cronyn, Betts & Black, London 91 11 

Cruise, Robinson & Doraty, Saskatoon 52 21 

Davidson, W. H., Newcastle 30 50 

Dawson & Miller, Edmonton 40 65 

Dickson & Patterson, Edmonton 122 50 

Ewart, Allan C, Winnipeg 108 30 

Geoffrion & Prud'homme, Montreal... 638 09 

Guibault, A., Joliette 46 75 

Hearn, J. H., Quill Lake 163 15 

Henderson & McGuire, Toronto 171 70 

Lawlor & Sissons, Grande Prairie 98 55 



Macdonald & Macdonald, Brantford. .$ 130 10 

Mackie, H. A., Edmonton 166 55 

McLeod, J. B., London 200 00 

Miller, G. M., Sudbury 76 60 

Miller & Howe, Ottawa 867 81 

Mortgage Corporation of Nova Scotia. 1,205 10 

Noble, G. D., Calgary 51 40 

Olding & Olding, North Battleford. . . 43 22 

Patrick, Doherty & Co., Yorkton 60 00 

Robinson & Shapiro Montreal 52 55 

Rowell, Hon. N. W., Toronto 4,622 06 

Shinbane, Morosnick & Roblin, Winni- 
peg 10 00 

Tilley, Johnstone, Thomson & Par- 

menter, Toronto 449 80 

Wade, Osier, Toronto 286 28 

12,249,88 

Total 385,957 06 



Summary by Departments — Sommaire par Ministers 



Agriculture 

Customs (National Revenue) 

Finance 

Health 

Immigration and Colonization 

Indian Affairs 

Interior 

Justice 

Labour 

Legislation 

Marine and Fisheries 

Mines 

National Defence 

Post Office 

Public Works 

Railways and Canals 

Royal Canadian Mounted Police . . 
Soldiers' Civil Re-Fstablishment. 

Soldier Settlement Board 

Trade and Commerce 



.$ 5,474 59 


98,935 04 


66,377 84 


18,830 63 


8,827 24 


9,623 20 


7,756 27 


59,742 64 


9,798 57 


21,784 80 


26,632 86 


308 50 


14,972 64 


2,388 46 


9,204 15 


21,957 86 


412 50 


1,975 54 


' 529 98 
423 75 


385,957 06 



176 



MISCELLANEOUS STATEMENTS 



Advertising, Printing and Lithographing 
Publicity, impressions et lithographie 

Summary of Payments made during 1926-1927 by all Departments 
Sommaire des versements faits en 1926-1927 par tons les Ministeres 



— 


Adver- 
tising 

Publicite 


Printing 

and 
Litho- 
graphing 

Impres- 
sions et 
litho- 
graphie 


— 


Adver- 
tising 

Publicite 


Printing 

and 
Litho- 
graphing 

Impres- 
sions et 
litho- 
graphie 


Abbotsf ord News 


$ 70 53 
17 50 
46 40 
10 50 

17 50 
19 32 

18 20 
3 50 
9 80 

17 50 

13 59 

18 20 

14 35 
10 00 

19 00 
45 50 
38 70 

12 25 
32 70 

9 10 

18 40 
95 15 
14 00 
17 00 

138 52 
17 50 

19 50 
2 80 

56 84 

20 60 
10 50 
60 90 
14 70 
17 64 

6 76 

27 60 

13 30 

10 50 

21 84 

11 20 
10 50 
10 20 
10 40 
21 95 
10 50 

28 70 
30 53 

14 00 
38 15 
20 50 

10 50 
51 75 

6 16 
14 00 

11 90 
66 25 

17 75 

5 50 

18 04 
17 50 

6 50 




Berwick Register 


$ 60 82 
14 35 
36 75 
14 00 

2 94 

7 35 

12 60 
39 40 

1 96 

11 00 

8 75 

13 60 

12 60 

7 00 
10 80 

32 90 
21 50 

34 60 

35 90 

3 50 
12 95 

16 15 
12 60 

8 50 

2 45 

1 50 
51 66 

141 76 

18 60 

124 63 

18 45 
10 20 

24 15 

17 50 

81 83 
21 15 

16 84 

14 00 
43 80 
81 50 
14 70 
10 15 
50 60 

17 50 

19 03 
23 96 

21 00 

18 20 

262 57 

9 00 
376 20 
307 67 

64 40 

2 94 
27 50 

25 29 
59 40 

33 63 




Acme Sentinel 


Biggar Independent 

Big Valley Journal 




Acton Free Press 




Ailsa Craig Banner 


Binscarth Express 




Alameda Dispatch 


Birch Hills Gazette 

Birtle Eye Witness 




Alexandria News 




Alexandria Times 


Blaine Lake Echo 




Alice Arm Herald 


Blairmore Enterprise 

Blenheim News Tribune. . . 
Bly th Standard 




Alix Free Press 




Alliance Times 




Alliston Herald 


Bobcaygeon Independent... 

Boissevain Recorder 

Bolton Enterprise 




Almonte Gazette 




Alsask News 




Alvinston Free Press 

Amherst News. . . 


Bothwell Times 

Bowden Times 




Amherst News and Sentinel 

Amherstburg Echo 

Amisk Advocate 


Bow Island Review 

Bowmanville Review 

Bowmanville Statesman. . . 

Bracebridge Gazette 

Bracebridge Herald 

Bradford Witness 




Amos Gazette du Nord 

Aneroid News Magnet 

Annapolis Royal Spectator. 




Antigonish Casket 


Brampton, Ont. — 

Banner and Times 

Conservator 




Any ox Herald 




Areola Star Standard 




Arichat Record 


Express 




Armstrong Advertiser 


News 




Arnprior Chronicle 


Times-Guide. . . 




Arran Arrow 


Brandon Sun 




Arthabaska Imprimerie d' 
Arthabaska 


Brantford Expositor 

Bridgeburg Review 

Bridgetown Monitor 

Bridgewater Bulletin 

Brighton Ensign 




Arthabaska Union 




Arthur Enterprise News . . . 
Ashcroft Journal 




Asquith Record 


Broadview Express 

Brock News 




Assiniboia Times 




Athens Reporter 


Brockville Recorder and 
Times 




Aurora Banner 




Aylmer Express 


Brooks Bulletin 


$ 4 50 


Ayr News 


Bruce Mines Spectator 

Bruno Leader 




Baddeck News. . . . 




Balcarres Free Lance 


Brussels Post 




Baldur Gazette 


Buckingham Post 




Bancroft Times 


Burford Advance 

Burks Falls Arrow 




Barrie Advance 




Barrie Examiner 


Burlington Gazette 

Burns Lake Observer 

Cabri Clarion 




Bashan Star 




Bassano Mail 




Bathurst Light 


Cadillac Journal 




Battleford Herald 


Caledonia, N.S., Gold 
Hunter 




Battle ford Press 




Bawlf Sun 


Caledonia, Ont., Sachem... 
Calgary, Alta. — 
Albertan 




Beamsville Express 

Beauceville Eclaireur 




Beausejour News 


Albertan Oil Examiner... 
Farm and Ranch Review. . 
Herald 




Beaverton Express 




Beeton World 




Belleville Intelligencer 

Belleville Ontario 


U.F.A 

Western Farmer 




Belmont Enterprise 

Belmont News 


Campbellford Herald 

Campbell's Bay Advance.. 

Campbellton Graphic 

Campbellton Tribune 




Bengough Times 

Berthierville Courier 





ETATS DIVERS 



177 



Advertising, Printing and Lithographing— Con. 
Publicite", impressions et lithographic— Suite 

Summary of Payments made during 1926-1927 by all Departments — Con. 
Sommaire des versemsnts faits en 1926-1927 par tous les Ministeres — Suite 



— 


Adver- 
tising 

Publicite 


Printing 

and 
Litho- 
graphing 

Impres- 
sions et 
litho- 
graphie 


Camrose Canadian 


$ 48 08 
14 00 
12 60 
60 70 

17 43 

14 00 

12 95 
34 90 

15 00 
14 70 
21 16 

14 70 

18 20 

13 70 

28 42 

15 26 
27 58 
13 30 
34 30 

21 00 
18 90 

9 80 

16 80 

17 29 
77 58 

182 32 

22 64 
20 00 
99 8f 




Cannington Echo 




Cannington Gleaner 

Canso Breeze 




Canwood Times 




Carberry News-Express — 
Carbon Chronicle 




Cardston News 




Cariboo Observer 




Carleton Place Canadian.. . 

Carleton Place Herald 

Carlyle Herald 




Carman Leader 




Carmangay Sun 




Carnduff Gazette-Post- 
News 




Carp Review 




Carstairs News 




Cartwright Review 

Castor Advance 

Cayuga Advocate 




Central Butte Beacon 

Cereal Recorder 




Ceylon Journal 




Champion Chronicle 

Charlottetown Guardian.. . 

Charlottetown Patriot 

Chatham, N.B., Gazette.. 
Chatham, N. B., World.. . 

Chatham, Ont., News 

Chatham, Ont., Shea, Con. 
E 


$ 49 67 


Chauvin Chronicle 

Chesley Enterprise 

Chesterville Record 

Chicoutimi Progress 

Chilliwack Press 

Chilliwack Progiess 

Chinook Advance 


8 70 

34 80 

14 70 

106 59 

6 00 
95 22 

13 60 

14 00 

12 60 
8 05 
49 90 
24 20 
61 60 

15 68 
12 25 

23 40 

19 55 

21 16 
8 90 

16 10 
8 00 

12 46 

20 09 
20 60 
60 88 

22 76 
16 00 




Claresholm Review-Adver- 
tiser 




Clarksburg News and 

Thornbury Times 

Clifford Express 




Clinton News-Record 

Coaticook Observer 

Cobalt Miner 




Cobalt News 




Cobden Sun 




Cobourg, Ont. — 
Post 




Sentinel and Star 

Wond 




Cochrane News 




Cochrane Post 




Cold water Planet 




Colborne Enterprise 

Colborne Express 








Coilingwood Bulletin 

Collingwood Enterprise 

Comber Herald 


1 


45743—12 





— 


Adver- 
tising 

Publicite 


Printing 

and 
Litho- 
graphing 

Impres- 
sions et 
litho : 
graphie 


Conquest Enterprise 

Consort Enterprise 

Cookstown Advocate 

Cornwall Freeholder 

Cornwall Standard 

Coronation Review 

Courtenay Argus 


$ 17 50 
14 00 
11 00 

42 59 
40 98 

14 70 
62 30 
22 40 
32 50 
18 80 

11 20 

6 86 
37 66 

8 40 

15 80 
49 12 

16 80 

12 60 

12 25 
64 04 

101 50 

14 00 
21 00 

20 50 

17 50 
10 50 
25 50 

28 14 
62 11 

18 20 

15 79 

21 16 
10 25 

7 00 
17 50 

13 57 

14 70 
17 50 
13 02 

29 50 

12 25 

13 30 

17 85 

9 50 
7 56 

18 90 

169 82 

15 68 
146 39 

62 00 
59 04 
73 50 

43 63 
1 30 

27 24 

16 10 

19 80 

14 70 

15 75 
14 35 

7 35 




Craik News 




Cranbrook Courier 

Cranbrook Herald 




Creelman Gazette 




Creemore Star 




Creston Review 




Crossfield Chronicle 

Crystal City Courier 

Cumberland Islander 

Cupar Herald... . 




Cut Knife Grinder 




Czar Clipper 




Dartmouth Patriot 

Dauphin Herald and Press 
Davidson Leader 


$ 20 00 


Dawson News 


17 50 


Daysland Press 




Delia Times 




Deloraine Times 




Deseronto Post 




Didsbury Pioneer 




Digby Courier 




Dinsmore Enterprise 

Dodsland Times 




Dominion City Star 

Drayton Advocate 

Dresden Times 




Drumhexler Mail 




Drumheller Review 

Drummondville Parole 

Duncan Leader 




Dundas Star 




Dunnville Chronicle 

Dunnville Gazette 




Durham Chronicle 

Durham Review 




Dutton Advance 

Eastend Enterprise 

Eatonia Enterprise 

Edmonton, Alta. — 
Bulletin 




Farm Journal 




Journal 




Roche, H. Printing Co... 
Union 




Westerner 




Edmundston Madawaska. . 

Edmundston Observer 

Eganville Leader 




Elbow Graphic 




Elmira Signet 




Elnora Advance 




Elora Express 




Elrose Review 




Embro Courier 





178 



MISCELLANEOUS STATEMENTS 



Advertising, Printing and Lithographing— Con. 
Publicite, impressions et lithographic— Suite 

Summary of Payments made during 1S26-1927 by all Departments — Con. 
Sommaire des versements faits en 1926-1927 par tous les Ministeres — Suite 



Emerson Journal 

Empress Express 

Enderby Commoner 

Erin Advocate 

Essex Free Press 

Esterhazy Observer 

Estevan Mercury 

Eston Press 

Exeter Times-Advocate... . 

Fenelon Falls Gazette 

Fernie Free Press 

Flesherton Advance 

Foam Lake Review. ...... 

Fordwich Record 

Forest Free Press 

Forest Standard 

Fort Erie Times 

Fort Frances Times 

Fort Saskatchewan Record 

Fort Williams Times-Jour- 
nal 

Frankford Sun 

Fredericton Gleaner 

Fredericton Mail 

Gait Reporter 

Gananoque Reporter 

Gardenvale, Que. — 
Canadian Mining Journal 

Farmers' Guide 

Industrial Educational 
Publishing Co 

Georgetown Herald 

Gilbert Plains Maple Leaf. 

Glace Bay Gazette 

Gladstone Age 

Glenboro Gazette 

Glencoe Transcript 

Goderich Signal 

Goderich Star 

Golden Star 

Gore Bay Recorder 

Govan News 

Granby Leader-Mail 

Grand Forks Sun 

Grand Prairie Herald 

Grand Valley Star and 
Vidette 

Grand View Exponent... 

Gravenhurst Banner 

Greenwood Ledge 

Grenfell Sun 

Grimsby Independent... 

Guelph Mercury , 

Guernsey Standard and 
Lanigan Leader 

Gull Lake Advance 

Guysboro Publishing Co. 

Hagersville News 

Haileybury Haileyburian . 

Halifax, N.S.— 
Chronicle 



Adver- 
tising 

Publicite 



10 85 
17 50 
26 44 

14 00 
28 68 

16 10 
20 30 

8 75 
36 24 

6 44 

17 50 

6 70 

12 50 

7 35 

15 40 
7 70 

15 68 

13 65 
17 50 

115 89 

9 80 
80 20 

103 92 
25 20 
25 36 

145 85 
36 00 

300 00 

15 58 
17 50 

11 90 
17 00 

11 90 

12 60 
58 75 

7 35 
17 50 
22 75 
17 15 
17 75 
19 10 

16 40 

12 25 
9 25 
9 50 

33 00 

13 30 
10 50 

100 10 

17 50 
12 95 

5 00 
10 50 
10 29 

1,814 77 



Printing 

and 
Litho- 
graphing 

Impres- 
sions et 
litho- 
graphic 



Halifax, N. S. — cone. 

Chronicle and Echo. . . 

Citizen 

Gazette 

Herald 

Herald and Mail 

Recorder 

Hamilton Herald 

Hamilton Spectator 

Hamiota Echo 

Hanley Herald 

Hanna Herald 

Hanover Post 

Hardisty World 

Harris Herald 

Harriston Review 

Hartland Observer 

Hastings Star 

Havelock Standard 

Hawarden Pioneer 

Hawkesbury Echo 

Hawkesbury Moniteur. . 

Hespeler Herald 

Highgate Monitor 

High River Times 

Holden Herald 

Holland News 

Hughenden Record 

Hull Progrea. 

Hull Spectateur 

Humboldt Journal 

Huntingdon Gleaner 

Huntsville Forester 

Imperial Review 

Indian Head News 

Ingersoll Tiibune 

lnnisfail Province 

Irma Times 

Iroquois Post 

Jar vis Record 

joliette Action Populaire. . 

Joliette Etoile du Nord 

Jonquiere Courrier 

Kamloops Sentinel 

Kamsack Times 

Kaslo Kootenaian 

Kelowna Courier 

Kelvington Radio 

Kemptville Advance 

Kenora, Ont. — 

Collison, J. W 

Examiner 

Miner and News 

Kentville, N.S.— 

Advertiser 

Advertiser-Chronicle . 

Chroncile 

Kerrobert Citizen 

Killam News 

Killarney Guide 

Kimberley Press 



Adver- 
tising 

Publicite 



14 70 
21 70 

19 60 
276 88 

26 54 
293 70 
157 84 
227 04 

10 50 

10 20 
21 00 

15 75 

21 00 

16 45 
9 38 

103 60 

12 55 
14 49 
14 00 

13 80 

22 26 

8 40 

9 35 

23 68 
8 40 
2 10 

12 25 
99 94 

110 08 
28 30 
50 41 

17 54 

14 00 
17 50 
22 70 

13 60 
17 50 

5 60 

14 70 
39 00 
64 90 
14 00 
63 86 

2 80 
8 75 

21 00 
14 00 

17 50 

18 00 

3 50 
12 25 

43 65 

4 00 
4 50 

16 10 

20 50 

11 20 
26 04 



ETATS DIVERS 



179 



Advertising, Printing and Lithographing— Con. 
Publicity impressions et lithographie— Suite 

Summary of Payments made during 1926-1927 by all Departments — Con. 
Sommaire des versements faits en 1926-1927 par tous les Ministeres — Suite 



Kincaid Star 

Kincardine Review-Repor- 
ter 

Kindersley Clarion 

Kingston, Ont. — 

Canadian Defence Quar- 
terly 

Freeman 

Penitentiary 

Press 

Standard 

Whig 

Whig-Standard 

Kingsville Reporter 

Kinistino Representative. . 

Kitchener Record 

Lac du Bonnet Post 

Lachute Watchman 

Lacombe Globe 

Ladner Optimist 

Lady smith Chronicle 

La Fleche Press 

Lamont Tribune 

Lampman Chronicle 

Lanark Era 

Landis Record 

Langham News 

Langruth Herald 

Lanigan News 

Lashburn Comet 

Lawson Post 

Leader Enterprise 

Leamington Post and News 

Leduc Repiesentative 

Lemberg Star 

Lethbridge Herald 

Levis, Que. — 

Cie de Publications 

Journal de Fraserville.. . . 

Quotidien 

Lindsay Post 

Lindsay Watchman-Warder 

Listowell Banner 

Listowell Standard 

Little Current Expositor. . 

Liverpool Advance 

Lloydminster Times 

Lomond Press 

London, Ont. — 

Advertiser 

Catholic Record 

Echo 

Farmer's Advocate 

Free Press 

Trades and Labour Coun- 
cil 

Loreburn Herald 

L'Orignal Advocate 

Lough eed Journal 

Loverna Budget 

Lucan Sun 

Lucknow Sentinel 

45743—12* 



Adver- 
tising 

Publicite 



12 40 

53 20 
14 00 



90 00 
20 93 



286 86 

245 10 

1 05 

20 23 
17 15 

120 60 
1 10 
38 85 
30 38 
15 50 
12 25 
9 80 

17 50 
7 00 

10 50 
14 00 

12 25 

5 60 

13 30 

14 00 

18 80 

21 00 
30 58 
14 00 

14 00 
107 92 

22 40 
3 50 

199 92 

28 95 
13 23 

15 75 

7 40 

8 85 
38 95 

29 70 

10 50 

408 70 
77 40 

6 00 
, 190 40 

214 45 

40 00 

21 00 

22 50 
17 50 
15 75 

11 00 
11 55 



Printing 

and 
Litho- 
graphing 

Impres- 
sions et 
litho- 
graphie 



8 00 
1 25 



Lucky Lake Star 

Lumsden News- Record 

Lunenburg, N.S. — 

Argus 

Malagash News and New- 
ton Gazette 

Progress Enterprise 

Luseland Despatch 

MacGregor Herald 

Macklin Times 

Macleod Times 

Macoun Post 

Madoc Review 

Magog Enterprise 

Maidstone Mirror 

Manitou Canadian 

Mannville News 

Manor Advocate 

Maple Creek News 

Markdale Standard 

Markham Economist and 

Sun 

Marmora Herald 

Maryfield News 

Mawer Tribune 

McCreary Times 

Meaford Express 

Meaford Mirror 

Medicine Hat News 

Melfort Journal 

Melfort Moon 

Melita New Era 

Melville Canadian 

Merlin Standard 

Merritt Herald 

Meyronne Independent 

Miami Herald 

Middleton Outlook 

Midland Argus 

Midland Free Press 

Milden Standard 

Mildmay Gazette 

Milestone Mail 

Mitlbrook Mirror-Reporter 

Milton Champion 

Milton Reformer 

Milverton Sun 

Mimico Advertiser 

Minden Echo 

Miniota Herald 

Minnedosa Tribune 

Mirror Mail 

Mission City Record 

Mitchell Advocate 

Moncton, N.B. — 

Evangeline 

Times 

Transcript 

Monkton Times 

Mo-tmagny Courier Senti- 

neile 

Montmagny Peuple 



Adver- 
tising 

Publicite 



10 50 
17 50 

16 68 

170 23 

145 49 

12 75 

17 20 
12 95 
59 72 

8 75 
12 08 

10 85 

11 10 

17 50 

14 20 
19 35 

23 94 

12 60 

16 10 
8 75 

24 15 

18 97 

7 00 

5 60 

8 96 
37 75 
10 20 

15 20 

9 10 
15 05 

12 30 

33 40 
10 50 

7 00 
15 75 
22 48 

34 54 
14 70 

1 75 

17 50 
9 20 

14 00 

35 75 

13 30 
7 00 

6 44 

14 70 
17 50 
21 00 

117 70 
3 15 

25 57 
33 91 

135 50 
13 30 

64 44 
13 30 



Printing 

and 
Litho- 
graphing 

Impres- 
sions et 
litho- 
graphie 



180 



MISCELLANEOUS STATEMENTS 



Advertising, Printing and Lithographing— Con. 
Publicity, impressions et lithographic — Suite 

Summary of Payments made during 1926-1927 by all Departments — Con. 
Sommaire des versements faits en 1926-1927 par tons les Ministeres — Suite 



Montreal, Que. — 

Advertising Service Co 
Ltd 

Associated Canadian In- 
dustries 

Autorite-Nouvelle 

Bulletin 

Bulletin des Agriculture 

Canada Publishing Co.. 

Constantineau, J. R 

Compagnie de Publica 
tions du Canada , 

Desbarat's Advertising 
Agency 

Devoir 

Engineering Institute of 
Canada 

Engineering Journal 

Farmer's Guide 

Gazette 

Herald 

Jewish Chronicle 

Jewish Eagle 

Journal of Agriculture. . . 

M artel-Stewart Co 

Minerve 

Patrie 

Presse 

Shipping Register and 
Travel Guide 

Star 

Witness 

Moose Jaw Times 

Moosomin Sepctator 

Morden Times 

Morris Herald 

Morrisburg Leader 

Morse News 

Mossbank Star 

Mount Dennis Express. ... 
Mount Forest Confederate 

and Rrepresentative 

Muenster Press 

Naicam Progress 

Nakusp News 

Nanaimo Free Press 

Nanaimo Herald 

Nanton News 

Napanee Beaver 

Napanee Express 

Neepawa Press 

Neepawa Register 

Nelson News 

Newcastle, N.B. — 

Advocate 

Leader 

Lnion Advocate 

New Denver Record and 

Leader 

New Denver Leaser 

New Glasgow Chronicle. . 
New Glasgow News 



Adver- 
tising i 

Publicite 



027 51 

100 00 
134 20 
166 20 
9 80 
506 30 



27, 



73 25 

971 04 
130 20 

2 00 
14 40 

18 00 
484 35 

,120 20 

19 60 
201 00 
145 00 



28 16 
693 26 
126 46 

163 80 
928 54 

29 80 
49 43 
14 70 
17 50 

16 10 

17 50 
12 25 
16 87 

1 50 

27 53 
16 10 

18 20 
14 00 

236 75 
24 27 

12 18 
27 84 

36 84 

30 25 
11 90 
18 00 

13 30 
42 19 

6 00 

9 80 

2 45 
112 87 

37 41 



Printing 

and 
Litho- 
graphing 

Impres- 
sions et 
litho- 
graphic 



00 



6 00 



New Hamburg Independ- 
ent 

New Hazelton Herald 

New Liskeard Speaker 

Newmarket Era 

Newmarket Express Her- 
ald 

New Toronto Advertiser. . 

New Toronto Record 

New Westminster British 
Columbian 

Niagara Falls, Leslie, F. 
H.,Ltd 

Niagara Falls Review 

N iagara-on-the-Lake Ad- 
vance 

Nokomis Times 

JN orquay Star 

North Battleford News. . . 

North Battleford Optimist 

North Bay, Ont — 

Advocate 

Despatch and Tribune. . . 
Nugget 

North Sydney Herald 

North Vancouver Press 

Norwich Gazette 

Norwood Press 

Norwood Register 

Oak Lake News 

Oak River Post 

Oakville, Ont.— 

News 

Record 

Star 

Ogema Times 

Okotoks Review 

Olds Gazette 

Olds O.S.A. Magazine As- 
sociation 

Orangeville Banner 

Orillia News-Letter 

Orillia Packet and Times 

Ormstown Bulletin 

Orono N ews 

Oshawa Reformer 

Ottawa, Ont. — 
Canada Military Gazette 
Canadian Bank Note Co 
Canadian Defence Quar- 
terly 

Canadian Forest and 

Outdoors 

Canadian Marksman 

Canadian Parliamentary 

Guide 

Canadien 

Citizen 

Daneorog 

Dominion of Canada 

Rifle Association 

Droit 



Adver- 
tising 

Publicite 



5 13 58 
17 50 
10 50 
26 70 

13 65 
1 80 

4 20 

162 13 

5 70 
43 64 

8 96 
13 90 
15 40 
32 70 
22 50 

15 20 
10 95 
28 40 
83 51 
21 00 
20 48 

20 00 
12 25 
10 50 
12 95 

21 00 
26 79 
46 20 

16 80 

48 58 
21 21 

8 00 
21 00 

36 30 

37 32 

49 08 

9 45 
73 92 

2,140 00 



41 25 

25 00 
20 00 

200 00 

3 92 

,836 28 

175 20 

60 00 
354 94 



$749,387 08 



ETATS DIVERS 



181 



Advertising, Printing and lithographing— Con. 
Pubiicite, impressions et lithographie— Suite 

Summary of Payments made during 1926-1927 by all Departments — Con. 
Sommaire des versements faits en 1926-1927 par tous les Ministeres — Suite 



— 


Adver- 
tising 

Pubiicite 


Printing 

and 
Litho- 
graphing 

Impres- 
sions et 
litho- 
graphie 


— 


Adver- 
tising 

Pubiicite 


Printing 

and 
Litho- 
graphing 

Impres- 
sions et 
litho- 
graphie 


Ottawa, Ont. — cone. 
Institute Bulletin 


$ 50 50 
668 87 


$ 835 58 
5 50 


Preeceville Enterprise 

Prescott Journal 


$ 8 75 
27 61 

29 58 

151 08 

. . 118 42 




Journal 


Prince Albert, Sask. — 
Bonne Presse. . . . 




Mortimer Co., Ltd 




Pritchard & Andrews 




Herald 

News 




Scientific Agriculture .... 


55 00 
6 00 

17 50 
101 32 

15 75 
27 00 
17 50 

8 75 

16 80 
34 45 

8 78 
58 24 

17 35 
12 70 

19 30 

44 10 

32 38 

4 92 
30 25 

9 80 

56 70 

14 21 
16 80 

15 50 
65 25 

305 46 

14 00 

2 10 

26 06 

33 24 
83 27 

12 25 
33 95 
14 00 
14 70 

20 31 

36 12 

13 80 

14 28 
10 20 
62 54 

71 87 

50 66 
1 75 

15 40 

18 90 

8 75 
42 25 
70 80 

5 25 
13 04 

9 10 




Voix du Sol 


Patriote 

Prince George Citizen 

Prince Rupert, B.C. — 

Empire 


5 88 
21 00 

52 79 
76 01 




Outlook Outlook 




Owen Sound Sun-Times 

Oxbow Herald 




Oxford Journal 


News 

Rose & Latta 




Oyen News 


$ 5 75 


Paisley Advocate 


Princeton Star 


17 50 

23 80 

8 96 

. . 12 30 

28 42 

13 72 

170 85 

212 07 

118 30 




Palmerston Spectator 


Provost News 




Paris Star Transcript 


Punnichy Times 




Parkhill Gazette 


Qu'Appelle Progress 

Quebec, Que. — 

Action Catholique 

Action Sociale. . . . 




Parrsboro Rceord-Leader. . 

Parry Sound Canadian 

Parry Sound Star 




Peace River Record 

Pembroke, Ont. — 

Observer 


Bulletin de la Ferme 

Chronicle-Telegraph 

Cled'Or... 




Standard 


Cote. F.. . 


221 50 


Standard-Observer 


Evenement 


289 95 

57 35 

146 10 

666 55 

17 50 

9 65 

24 61 

21 00 

12 60 
28 03 

14 00 
62 70 
20 30 

54 96 
50 00 
130 04 
30 75 
45 40 

100 00 

159 50 

34 75 

13 30 
27 60 
12 25 

20 57 

30 80 

9 59 

15 68 

33 56 
12 50 

14 70 

12 25 

62 16 

13 82 




Penetanguishene Herald.... 
Pense Herald 


Guide de l'Acheteur 

L'Oeil. 




Penticton Herald 


Soleil 




Perdue Record 


Quesnel Observer. . . . 




Perth Courier 






Perth Expositor 






Peterborough Examiner 

Peterborough Farm and 
Dairy 


Rainy River Record 

Rapid City Reporter 

Raymond Recorder 

Red cliff Review 




Petrolia Advertiser Topic. 




Pickering News 


Red Deer Advocate 

Red Deer News . . 




Picton Gazette 




Picton Times 


Regina, Sask. — 
Courier 




Pictou Advocate 




Pilot Mound Sentinel 

Pincher Creek Echo 


G.W.V.A 

Leader 




Plattsville Echo 


Leader-Post. . . 




Plumas Standard 


Post.. . 




Ponoka Herald 


Saskatchewan Co-Oper- 
ative News 




Portage la Prairie, Man. — 




Graphic 


Saskatchewan Farmer. . . 
Renfrew Mercury 




Graphic-Liberal 




Herald 






Liberal 


Revelstoke Review 

Richard's Landing Herald. 
Richmond Times-Guard- 




Port Alberni News 




Port Arthur News-Chron- 
icle 




Port Colborne Citizen and 
News 


Richmond Hill Liberal 

Ridgetown Dominion 

Ridge way Herald 




Port Credit News 




Port Dover Maple Leaf 

Port Elgin Times 


Rimouski Progress du 
Golfe 




Port Hood Greetings 

Port Hope Guide 


Ripley Express 

Riverhurst Courier 

Rivers Gazette 




Port Hope Times 




Port Perry Star 


Riviere du Loup St. Laur- 
ent 




Port Rowan News 




Powassan News , 


Roberval Colon 





182 



MISCELLANEOUS STATEMENTS 



Advertising, Printing and Lithographing— Con. 
Publicite, impressions et lithographie— Suite 

Summary of Payments made during 1926-1927 by oil Departments — Con. 
Sommaire des versements faits en 1926-1927 par tous les Ministeres — Suite 



Roblin Review 

Rocanville Record 

Rock Island Journal 

Rocky Mountain House 

Mountaineer 

Roland News 

Rosetown Eagle 

Rossland Miner 

Rosthern News 

Rouleau Enterprise 

Russell, Man., Banner 

Russell, Ont., Leader 

Sackville Post 

Sackville Tribune 

St. Catharines Peninsular 

Press 

St. Catharines Standard. . . 
St. Hyacinthe, Que.— 

Clairon 

Courrier 

Imprimerie Yamaska 

St. Jean Canada Francais. . 
St. Jerome Avenir du Nord 
St. John, N.B.— 

Globe 

New Freeman 

Telegraph-Journal 

Times-Star 

St. John's News 

St. Justin Echo 

St. Mary's Journal- Argus . . 

St. Paul Journal 

St. Thomas Times-Journal. 

St. Walburg Times 

Salmon Arm Observer 

Saltcoats Herald 

Sarnia Observer 

Saskatoon, Sask. — 

Phoenix 

Phoenix and Star 

Star 

Western Producer 

Sault Ste. Marie News 

Sault Ste. Marie Star 

Seaforth Expositor 

Seaforth News 

Sedgewick Sentinel 

Selkirk Record 

Semans Gazette 

Shaunavon Standard 

Shawinigan Falls Echo 

Shawville Equity 

Shelburne, Ont., Economist 
Shelburne, Ont., Free Press 
Shelburne, N.S., Gazette 

and Coast Guard 

Shellbrook Chronicle 

Sherbrooke, Que. — 

Forum 

Record 

Tribune 

Shoal Lake Star 



Adver- 
tising 

Publicite 



13 64 

14 00 

15 00 

38 15 
17 00 
17 50 
17 50 
12 35 
12 30 
8 40 
4 20 
17 50 
25 40 



191 34 

43 80 
37 45 
37 80 
47 75 
107 26 

360 70 
42 00 
538 37 
167 49 
11 80 
33 00 
17 90 

16 00 
40 69 

1 75 
24 82 

17 50 
71 18 

114 24 

9 80 

88 39 

24 50 

16 20 
75 45 
46 19 
10 50 

20 50 
28 54 
1715 

17 50 
114 03 

21 00 
17 15 

14 70 

49 48 
16 03 

15 26 
235 53 
239 05 

10 10 



Printing 
and 
Litho- 
graphing 

Impres- 
sions et 
litho- 
graphie 



3 75 



Sidney Review 

Simcoe British Canadian. . 

Simcoe Reformer 

Simpson Lance 

Sintaluta Times and Ga- 
zette 

Smithers News 

Smith's Falls Record News 

Smith ville Review 

Somerset News 

Sorel Courier 

Sorel Sorelois 

Souris Plaindealer 

Southampton Beacon 

South Mountain Herald. 

Springhill Record and 
Mining Journal 

Stavely Advertiser 

Stayner Sun 

Steinbach Post 

Stettler Independent 

Stewart News 

Stirling News-Argus 

Stonewall Argus 

Stony Plains Sun 

Stouff ville Tribune 

Stoughton Times 

Strasbourg Mountaineer 

Stratford Beacon-Herald... 

Strathclair Plain Talk 

Strathcona News 

Strathmore Standard 

Strathroy Age-Despatch.. . 

Strathroy, Evans Bros 

Streetsville Review 

Strome Despatch 

Sudbury Star 

Summerland Review 

Summerside, P.E.I. — 

Agriculturist 

Island Farmer 

Journal 

Journal and Agiiculturist 
Pioneer 

Sundridge Echo 

Sussex Maritime Farmer.. . 

Sussex Record 

Swift Current Herald 

Swift Current Sun 

Sydney Post 

Sydney Record 

Sylvan Lake World 

Taber Times 

Tara Leader 

Tavistock Gazette 

Teeswater News 

Terrace News 

Thamesville Herald 

The Pas Herald 

Thessalon Advocate 

Thetford Mines Canadien. . 

Thetford Times Megantic. . 



Adver- 
tising 

Publicite 



22 96 
12 25 
21 50 
17 00 

14 70 
21 00 

20 30 

17 64 
11 25 

141 10 

18 96 
11 20 

21 00 
7 00 

61 20 

11 90 

15 88 
9 60 

28 75 
17 50 

12 25 
32 25 

11 80 

28 65 
9 10 

15 75 
94 94 

4 20 

31 50 

21 00 

16 45 

7 00 

17 00 
27 30 

29 64 

32 85 

8 15 

18 88 

16 90 

9 88 
44 03 
10 15 

30 07 
75 61 

19 25 

17 50 
65 69 

160 00 

22 00 
1 20 

12 60 
12 45 
14 70 
17 50 

9 10 

31 25 
12 95 

32 16 
14 70 



ETATS DIVERS 



183 



Advertising, Printing and Lithographing— Con. 
Publicite, impressions et iithographie— Suite 

Summary of Payments made during 1926-1927 by all Departments — Con. 
Sommaire de versements faits en 1926-1927 par tous les Ministeres — Suite 



Thornbury Review Herald 

ThoroldPost 

Three Hills Capital 

Three Rivers, Que. — 

Bien Public 

Chronicle 

Flambeau 

Nouvelliste 

Tilbury Times 

Tilsonburg News 

Timmins Advance 

Timmins Citizen 

Tisdale Recorder 

Tofield Mercury 

Tompkins Progress 

Toronto, Ont. — 

Amputation Association 
of the Great War 

Artistic Stationery Co. . . 

British Colonial Press, 
Ltd 

Bureau of Canadian Re- 
sources, Ltd 

Canadian Chemistry and 
Metallurgy 

Canadian Churchman.. . 

Canadian Countryman. . 

Canadian Engineer 

Canadian Facts Publish 
ing Co 

Canadian Implement 
Trades Journal 

Canadian Music Trades 
Journal 

Canadian Poultry Re- 
view 

Canadian Railway and 
Marine World 

Canadian Traveller 

Carswell Co 

Catholic Register 

Contract Record and En- 
gineering Review 

Davis & Henderson 

Denne, A. J. & Co., Ad- 
vertising Agents 

Electrical Dealer-Con- 
tractor 

Electrical News 

Farmers' Sun 

Financial Post 

Fisher, Jas. Co. Ltd 

Freemason 

Globe 

Grand & Toy, Ltd 

Hebrew Journal 

Labor Leader 

Leader Printing Co 

Legionary 

Mail and Empire 

Masonic Sun 

McLeod & Kenney 



Adver- 
tising 

Publicite 



18 68 
72 39 
41 02 

4 90 

167 70 

3 50 

242 58 

14 00 

30 40 

13 60 
17 50 

14 15 
14 00 

7 20 



110 00 



9 00 

819 67 

4 75 

23 52 

119 20 

217 92 

400 00 

21 00 

18 75 

29 92 

1 20 
25 00 
80 00 
16 66 

207 20 



392 03 

12 00 
18 00 
63 84 
100 00 
604 38 
109 20 
074 34 



177 60 
150 00 



519 60 

792 49 

20 00 



Printing 

and 
Litho- 
graphing 

Impres- 
sions et 
Iitho- 
graphie 



5 50 



75 00 



11 03 



17 25 
90 00 

10 25 



Toronto, Ont. — cone. 

Ontario Farmer 

Ontario Milk Producer. . . 

Postal Journal 

Radio 

Radio Informer 

Radio Manuel 

Radio News of Canada . . 

Radio Sales 

Radio Trade Builder 

Sentinel 

Sheppard, Geo., Printing 
Co 

Southam Press, Ltd 

Sport Goods Journal 

Sporting Goods 

Star 

Telegram 

Times 

United Veteran 

Veteran 

West York Herald 

Wilson Stationery & 

Printing Co 

Tottenham Sentinel 

Touchwood Times 

Trail Bulletin 

Treherne Times 

Trenton Courier-Advocate. 

Trenton Sun 

Trochu Tribune 

Truro Citizen-Sun 

Truro News 

Tweed Advocate 

Tweed News 

Tugaske Globe 

Turtleford Record 

"Unity Courier 

UJxbridge Journal 

Uxbridge Times 

Valley field Progres 

Vancouver, B.C. — 

B.C. Monthly 

Broadcast Program 

Casano Co 

Citizen 

Citizen-Gazette 

Clarke & Stewart 

Continental News 

Country Life 

Farm and Home 

Journal of Commerce. . . . 

Labour Statesman 

Mining and Engineering 
Record 

Mining News 

Motion Skreen Adz., Ltd 

Olson, Oscar A 

Province 

Star 

Sun 

Tribune 



Adver- 
tising 

Publicite 



135 20 
120 00 
440 00 
25 00 
22 50 
60 00 
55 00 
17 25 
30 00 
27 30 



,216 15 
18 00 
25 00 

,076 73 

677 65 
12 88 
25 00 

150 00 
32 39 



10 29 

18 20 

3 00 

12 80 

14 12 

13 72 
23 66 
74 62 

135 74 

7 00 
9 80 

15 75 

8 00 
12 40 
27 65 
10 50 

173 49 

30 00 
30 00 



16 80 
27 34 



10 80 
119 60 

58 80 
132 20 

64 20 

33 33 
46 40 
85 00 



606 98 
235 44 
075 69 
351 45 



Printing 
and 
Litho- 
graphing 

Impres- 
sions et 
Iitho- 
graphie 



70 36 



121 48 



10 50 

19 27 



11 50 



184 



MISCELLANEOUS STATEMENTS 



Advertising, Printing and Lithographing — Con. 
Publicity, impressions et lithographie— Suite 

Summary of Payments made during 1926-1927 by all Departments — Con. 
Sommaire des versements faits en 1926-1927 par lous les Minist&res — Suite 



Vanderhoof Chronicle 

Vankleek Hill Review 

Vegreville Observer 

Verdun Echo 

Vermilion Standard 

Vernon News 

Verwood Gazette 

Viceroy News 

Victoria, B.C. — 

B.C. Orphans Friend 

Colonist 

Diggon Printing Co 

New Republic Publishing 

Co 

Times 

Viking News 

Virden Empire Advance. . . 

Viscount Sun 

Vulcan Advocate 

Wadena Herald 

Wainwright Star 

Wakaw Recorder 

Walkerton Herald and 
Times 

Walkerton Telescope 

Walkerville News 

Wallaceburg News 

Walsley News 

Wapella Post 

War k worth Journal 

Waterford Star 

Waterloo, Ont., Chronicle.. 

Waterloo, Que., Journal. . . . 

Watford Guide Advocate . . 

Watrous Signal 

Watson Witness 

Wawanesa Independent .... 

Welland Tribune and Tele- 
graph 

Westlock Witness 

Westmount News 

Weston Times and Guide. 

Westport Mirror 

Wetaskiwin Free Press 

Wetaskiwin Times 

Weyburn Herald 

Weyburn Review 

Wheatley Journal 

Whitby Gazette and Chron 
icle 

White Rock Gazette 

Whitewood Herald 

Wiarton Echo 

Wilkie Press 

Winchester Press 

Windsor, N.S., Hants- 
Journal 

Windsor, N.S., Tribune. . . 

Windsor, Ont., Star 

Windthorst Independent . . 

Wingham Advance Times.. 



Adver- 
tising 

Publicite 



24 20 
14 35 
17 00 
34 86 
14 00 
23 20 

16 80 

17 50 

7 00 

88 25 

9 97 

3 35 

366 25 

14 00 

17 50 

17 20 

25 80 

11 20 
31 81 
14 00 

27 00 

14 00 
39 00 

7 70 
3 50 

15 75 
9 00 

27 25 

12 81 
10 19 
14 00 

26 88 
17 50 
17 50 

114 42 
34 70 
31 10 

8 50 
8 75 

20 65 
64 30 

10 29 

14 00 

11 55 

15 05 
10 92 

21 00 
19 15 
10 50 
14 00 

67 15 
21 00 
298 75 
14 00 
34 83 



Printing 

and 
Litho- 
graphing 

Impres- 
sions et 
litho- 
graphie 



Winnipeg, Man. — 

Canada News 

Canada Posten 

Canadian Farmer , 

Canadian Farm Imple- 
ments , 

Canadian Ranok 

Christian Review 

de Montford Press 

Douglass-Mclntyre Print- 
ing & Binding Co 

Elm wood. Advertiser. . . 

Free Press 

Gazette Katolicka 

Grain Growers Guide... 

Imperial Veteran 

Israelite Press 

Jewish News 

Khaki Call 

Leader 

Liberte 

Magyar Ujsag 

Manitoba Veteran 

Multigraphers 

Nordwesten 

Norrona 

Northender 

Northwest Review 

Nor'west Farmer 

Polish Times 

Skene Engraving Co 

Swedish Canada News.. 

Tribune 

Ukrainian Voice 

Western Radio and Elec- 
trical Dealer , 

Wolfville Acadian 

Wolseley News 

Woodstock, N.B., Carleton 

Sentinel 

Woodstock, N.B., Press. . . 
Woodstock, Ont., Rod and 

Gun 

Woodstock, Ont., Sentinel- 
Review , 

Woodville Advocate 

Wynyard Advance 

Yarmouth, N.S.— 

Herald , 

Light 

Telegram 

V ellow Grass Herald 

Yorkton Enterprise , 

Young Journal 

Youngstown Plaindealer 

Zealandia News 

Zurich Herald 

Provincial Gazettes 

British and Foreign 

United States 



Adver- 
tising 

Publicite 



15 68 
12 00 
39 40 

9 24 

5 25 

364 50 



37 70 

582 50 
5 88 

553 57 

72 00 

29 90 

4 90 

281 00 
12 25 
74 64 
11 28 

270 00 



38 08 
206 74 

69 60 

25 48 
502 80 

29 90 



190 71 

408 94 

6 48 

15 00 
39 95 

26 46 

96 84 
8 75 

39 20 

71 16 
14 00 
14 00 

101 45 

27 30 
58 45 
14 00 
53 22 
19 25 
17 50 
14 00 
17 80 

169 00 
,911 92 
106 10 



Printing 

and 
Litho- 
graphing 

Impres- 
sions et 
litho- 
graphie 



12, 160 55 
1,502 46 



ETATS DIVERS 



185 



Advertising, Printing and Lithographing— Cone. 
Publicity, impressions et lithographic— Fin 

Summary of Payments made during 1926-1927 by all Departments — Cone. 
Sommaire des versements faits en 1926-1927 par tous les Ministeres — Fin 





Adver- 


Printing 

and 
Litho- 




Adver- 


Printing 

and 
Litho- 




tising 


graphing 




tising 


graphing 




Publicite 


Impres- 
sions et 
litho- 
graphic 




Publicite 


Impres- 
sions et 
litho- 
graphic 


Elections — 
Alberta 


$ 88 20 

26 50 

20 67 

5 85 

8 76 

107 95 


$ 17,286 76 

25.077 10 

19,169 58 

7,091 57 

11,768 14 

117,392 84 


Ele ctions — Cone. 
Prince Edward Island . . . 




$ 1,122 15 


British Columbia 


Quebec 


$ 63 80 

68 77 

141 75 


79,744 47 


Manitoba 


Saskatchewan 


11,517 45 


New Brunswick 


Yukon Territory 


449 25 




Total 




Ontario 


171.103 03 


1,055.822 54 









Summary by Departments 
Sommaire par ministere 



Agriculture 


$ 4,079 05 

901 59 

1,033 67 

4,230 22 

4,686 69 

386 00 

68 85 

85,837 07 

755 86 

17,471 04 

129 30 

9,200 89 

732 25 

7,850 72 

513 48 

3,134 12 

6, 146 74 

74 80 

14,799 04 

2,064 75 

39 64 


$ 4 99 


Civil Service Commission 






97 02 


External Affairs 


151 90 


Finance 


538,500 04 


Governor General's Secretary's Office 




Health 




Immigration and Colonization 


13,861 04 


Indian Affairs 


96 67 




64 50 


Justice 


68 00 


Labour 




Legislation 


290,619 31 


Marine and Fisheries 




Mines 




National Defence 


32 64 


Post Office 


212,039 26 


Public Printing and Stationery 




Public Works 




Railways and Canals 


190 96 


Royal Canadian Mounted Police 




Secretary of State 


96 21 


Soldiers' Civil Re-Establishment 


2,438 36 

120 12 

4,408 78 




Soldiers' Settlement Board 




Trade and Commerce 










171,103 03 


1,055,822 54 









186 



MISCELLANEOUS STATEMENTS 



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ETATS DIVERS 



187 



Graving Docks— Public Works Department— Bassins de radoub— Ministerc des Travaux publics 



— 


1924-25 


1925-26 


1926-27 


Total, • 
three years 

Total des 
trois annees 


Revenue — Revenus 
Quebec, Champlain and Lome 


$ 57,491 00 

5,000 00 

2,393 95 

32,480 40 


$ 67,671 10 

5,000 00 

2,494 20 

14,945 35 


$ 92,016 70 

5,000 00 

3,332 70 

21,613 76 

3,342 42 


$ 217,178 80 


Kingston (leased) 


15,000 00 


Selkirk, Man., repair slip 


8,220 85 


Esquimalt, B.C., old dock 


69,039 51 


Esquimalt, Songhees dock 


3,342 42 










Totals — Totaux 


97,365 35 


90,110 65 


125,305 58 


312,781 58 






Expenditure — Depenses 
Quebec, Champlain and Lome 


101,633 13 


84,567 05 


69,719 85 


255,920 03 






Selkirk, Man., repair slip 


3,104 46 
21,907 78 


2,597 95 
22,033 61 
13,838 58 


2,769 66 
22,054 08 
54,212 51 


8,472 07 


Esquimalt, B.C., old dock 


65,995 47 


Esquimalt, Songhees dock 


68,051 09 








Totals— Totaux 


126,645 37 


123,037 19 


148,756 10 


398,438 66 

















Telegraphs— Public Works Department— Telegraphes— Ministere des Travaux publics 



— 


1924-25 


1925-26 


1926-27 


Total, 
three years 

Total des 
trois annees 


Revenue — Revenus 

Eastern Lines — 
Prince Edward Island to Mainland 










Land Cable Lines, Lower St. Lawrence and 

Maritime Provinces 

Pelee Island Cable 


% 32,879 63 
269 95 

3,752 77 
16,727 94 
74,888 88 
59,734 93 
94,642 33 


$ 35,832 77 
148 50 

3,616 14 
17,110 08 
77,934 60 
63,514 03 
89,563 46 


$ 39,305 92 
67 70 

3,462 09 
15,837 53 
73,933 04 
66,844 32 
96,963 15 


$ 108,018 32 
486 15 


Western Lines — 
Saskatchewan 


10,831 00 


Alberta 


49,675 55 


British Columbia, Mainland 


226,756 52 


Vancouver Island 


190,093 28 


Yukon System 


281,168 94 






Totals— Totaux 


282,896 43 


287,719 58 


296,413 75 


867,029 76 






Expenditure— Depenses 

Eastern Lines — 
Prince Edward Island to Mainland 


6,946 66 

207,971 49 
1,382 42 

47,176 00 

83,985 68 

102,481 30 

130,768 14 


6,946 66 

197,285 47 
438 36 

37,002 22 

80,238 36 

98,482 90 

133,486 79 


6,946 66 

179,904 56 
1,325 21 

24,437 25 
82,726 65 
91,948 86 

127,044 75 
73,869 76 

132,243 32 
3,572 54 


20,839 98 


Land and Cable Lines, Lower St. Lawrence 
and Maritime Provinces 


585,161 52 


Pelee Island Cable 


3,145 99 


Western Lines — 
Saskatchewan 


108,615 47 


Alberta 


246,950 69 


British Columbia, Mainland 


292,913 06 


Vancouver Island 


391,299 68 


(British Columbia, Northern Division 


73,869 76 


\ Yukon System 


244,092 30 
3,379 73 


210,274 53 
3,195 69 


586,610 15 


Generally 


10,147 96 






Totals— Totaux 


828,183 72 


767,350 98 


724,019 56 


2,319,554 26 







188 



MISCELLANEOUS STATEMENTS 



Statement of Receipts and Disbursements on account of Superannuation and Pensions, and 

Balances to the Superannuation Funds, 1926-27 

fitat des recettes et des debourses relatifs aux retraites et pensions et aux soldes des fonds de 

pension, 1926-27 



Title Heads 


Credit 

Balance, 

April 1, 1926 

Solde 

crediteur 

au ler avril 

1926 


Operations for 1926-27 
Mouvements en 1926-27 


Credit 

Balance, 

Mar. 31, 1927 


Chapitre 


Receipts 
Recettes 


Disburse- 
ments 

Debourses 


Solde 

crediteur 

au 31 mars 

1927 


Civil — Personnel civil — 
Civil Service Superannuation Act — 

Fund No. 1 (12th May, 1870) (a) 

Fund No. 2 (1st April, 1893) (6) 

Retiring allowances for employees of the 
Dept. of Public Printing and Station- 
ery- 
Fund No. 3 (O.C. Oct. 22, 1919, P.C. 
2146) (c) 


$' 1,768, 060 87 


$ 392 15 
106,790 13 


% 677,691 62 
45,407 68 

20,788 52 

770, 120 97 

344,918 63 

200,535 5° 

32,544 19 


$ 1,829,443 32 


Public Service Retirement Act — 
Fund No. 4 (1st July, 1920) (d) 








Civil Service Superannuation Act — 

Fund No. 5 (July 19th, 1924) (e) 

Pensions to Judges (/) 


10,652,791 89 


5,546,981 38 


15,854,854 64 


















Total, Civil 




5,654,163 66 


2,092,007 11 










Military — Personnel militaire — 

Royal Canadian Mounted Police (h) 

Militiamen on Active Service and North- 




8,769 06 


147,859 92 

35,264 16 

36,614,989 52 

743,626 44 




European War and Active Militia (i) 






Militia Pension Act, 1901 0') 


128,386 40 




Total, Military 


137,155 46 


37,541,740 04 








Grand Total 


5,791,319 12 


39,633,747 15 









Notes — 

(a) Disbursements are charged and contributions credited directly to Consolidated Revenue Fund. 
Disbursements are greatly in excess of contributions chiefly for the reason that this is the oldest Super- 
annuation Fund, being superseded in 1893 by Fund No. 2. Most of those who were still contributing in 
1924 transferred to Fund No. 5. (b) Treated as an open account. Receipts for Fund No. 2 include $101,- 
415.34 charged to Interest on Public Debt, (c) This is covered by a vote in the Supply Bill each year. 
No contributions were made by the employees retired under the Order in Council, (d) No contributions 
were received under this Act. Payments thereunder were charged to Consolidated Revenue Fund. 
(e) Treated as an open account. Receipts for Fund No. 5 include $1,099,673.23 as the Government's con- 
tribution, $479,443.08 charged to Interest on Public Debt, and $2,255,203.83 transferred from Retirement 
Fund, (f) Statutory; no contributions, (g) No contributions; covered by Votes in the Supply Bill with 
the exception of $10,499.92 which is statutory, (h) Contributions credited to the Consolidated Revenue 
Fund. Of the disbursements $141,296.86 is authorized by statute and the remainder is charged to votes 
under the Supply Bill, (i) This amount is covered by votes in the Supply Bill, (j) Disbursements are 
charged and contributions credited directly to Consolidated Revenue Fund. 

Remarques — 

(a) Les debourses sont debit£s et les contributions directement creditees au Fonds du Revenu con- 
solide. Les debourses depassent considerablement les contributions, principalement du fait que ce fonds 
de pension est le plus ancien, ayant ete remplace en 1893 par le Fonds No. 2. En 1924 la plupart de ceux 
qui y contribuaient encore furent transferes au Fonds No. 5. (b) Consider^ comme un compte special. 
Les recettes du Fonds No. 2 comprennent une somme de $101,415.34 debitee a l'inter£t de la dette publique. 
(c ) II y est pourvu chaque annee par un cr6dit dans le Bill des Subsides. _ Aucune contribution n'a ete versee 
par les employes ayant pris leur retraite en vertu d'un arr§t6 en conseil. (d) Aucune contribution percue 
en vertu de cette Loi. Les paiements ont 6t6 imput6s sur le Fonds du Revenu consolide. (e) Consider^ 
comme un compte special. Les recettes du Fonds No. 5 comprennent: quote-part de l'Etat, $1,099,673.23; 
paiements imputables sur 1'interSt de la dette publique, $479,443.08; virements du fonds de retraite, 
$2,255,203.83. (j) En vertu d'une Loi speciale. II n'est percu aucune contribution, (g) II n'est percu 
aucune contribution, un credit du Bill des Subsides y pourvoyant, sauf pour une somme de $10,499.92 qui 
est statutaire. (k) Contributions creditees au Fonds du Revenu consolide. Sur les debourses, $141 ,296.86 
sont autorises par une Loi speciale, la balance etant imputee sur des credits du Bill des Subsides, (i) Couvert 
par les credits du Bill des Subsides. (i) Les debourses sont debites et les contributions directement credi- 
tees au Fonds du Revenu consolide. 



ETATS DIVERS 189 

Three Thousand Family Settlement Scheme— Plan d'etablissement des trois mille families 

BALANCE SHEET AS AT MARCH ol, 1927— BILAN AU 31 MARS 1927 

Assets — Actip 

Loans to Settlers, including Interest — Pr§ts aux colons y comprislesinterets: — 
Canadian Government — 

Land and Special advances $ 3,846,933 18 

Imperial Government — 

Stock, Equipment, etc 860,610 29 

Canadian and Imperial Governments — 

Assisted passages 80, 141 90 

$ 4,787,685 37 

Land holdings 2,065 00 

Replacement Suspense Account 6, 768 35 



4,796,518 72 

Liabilities — Passip 

Advances — Avances — 

Canadian Government 3, 843, 733 47 

Imperial Government 843, 774 40 

Canadian and Imperial Governments 80, 141 90 

Interest unpaid by Settlers 3, 555 96 

Replacement Suspense Account 6, 654 15 

Warrants outstanding — 

Canadian Government Loans 156 31 

Imperial Government Loans 18, 388 33 

Replacement Suspense Account 114 20 



18,658 84 



4,796,518 72 



SUMMARIZED CASH ACCOUNT— TEAR TO MARCH 31, 1927 
SOMMAIRE DU COMPTE DE CAISSE POUR L'ANNEE TERMINEE LE 31 MARS 1927 

Receipts — Recettes — 

Canadian Government — Gouvernement canadien — 

Value of land and improvements charged to Settlers $ 2,671,900 95 

Special advances 18, 339 68 

$ 2,690,240 63 

Imperial Government — 

Cash advances for stock, equipment, seed, feed and land holdings 670, 093 34 

Canadian and Imperial Governments — 

Cash advances for assisted passages 41,435 36 

3,401,769 S3 
Repayments by Settlers — Remboursements par les colons — 
On account of — 

Land and special advances 14, 044 41 

Stock, equipment, etc 19, 649 72 

Assisted passages 39,460 81 

73,154 94 

Interest on advances to Settlers 3, 809 23 

Replacement Suspense Account 18, 723 81 



3,497,457 31 



Disbursements — Debotjrses — 

Advances to Settlers — Avances aux colons — 

Land and improvements 2, 671 , 900 95 

Special advances 18, 339 68 

Stock, equipment, etc 668,028 34 

Assisted passages 41 , 435 36 

3,399,704 33 

Land holdings not as yet charged to Settlers 2, 065 00 

3,401,769 S3 
Repayments — Remboursements — 
Canadian Government — 

Land repayments by Settlers 14,044 41 

Imperial Government — 

Stock and equipment repayments by Settlers 19, 649 72 

Canadian and Imperial Governments — 

Assisted passage repayments by Settlers \ 39, 460 81 

73,154 94 



190 MISCELLANEOUS STATEMENTS 



Three Thousand Family Settlement Scheme-Cone. 
Plan d'€tabHssement des trois mille families-Fin 



SUMMARIZED CASH ACCOUNT— YEAR TO MARCH 31, 1927-conc. 
SOMMAIRE DU COMPTE DE CAISSE POUR L'ANN^E TERMINEE LE 31 MARS im-fin 

Interest on Advances by Governments — 

Canadian Government $ 3, 489 

Imperial Government 319 35 



Replacement Suspense Account — 

Disbursements $ 12,299 21 

Balance on hand 6,424 60 



3,809 23 



18,723 81 



3,497,457 31 



Notes: — 

The amount shown above as advances for assisted passages includes only the advances to settlers 
who are also in receipt of loans for land, etc. 

Detailed Audit Comments submitted September 6, 1927, by the Auditor General to the Department 
of Immigration and Colonization and also to His Majesty's Secretary of State for the Colonies. 

Remarques:— 

Dans cet etat ne sont indiquees que les avances pour frais de passage versees aux colons qui recoivent 
aussi des prets pour terres, etc. 

Un rapport detaille de la verification a ete presente le 6 septembre 1927 par l'Auditeur General au 
Ministere de l'lmmigration et de la Colonisation et au Secretaire d'Etat de Sa Majeste pour les Colonies. 



ETATS DIVERS 



191 



Grain Inspection Divisions— Trade and Commerce Department 
Service de l'inspection des grains — Ministere du Commerce 

STATEMENT OF REVENUE AND EXPENDITURE— YEAR ENDED MARCH 31, 1926 
fiTAT DES REVENUS ET DES DEPENSES POUR L 'ANNEXE TERMINEE LE 31 MARS 1926 



Revenue — Revenus — 

Inspection fees 

Sampling charges 

Samples sold 

Cargo certificate splits 

Overtime recoverable 

Weighing fees 

Registration and cancellation fees. 

Licensing and bonding fees 

Miscellaneous 



Total Revenue — Revenu total. 



Expenditure — Depenses — 

Salaries and wages 

Office rentals 

Travelling 

Printing and stationery 

Office and general expenses. 
Drayage and express 



Total Expenditure-Depenses totales. 
Operating surplus for year — Benefice 



Eastern 
Division 

Division 

de l'Est 



70,974 55 

4,554 16 

557 76 

1,907 50 



166 86 



78,160 83 



24,639 91 



1,309 9=j 

713 90 

748 96 

81 06 

27,493 77 



50,667 06 



Western Division— Division de 
l'Ouest 



Inspection 
Department 

Service de 
l'inspection 



$ 737,431 51 



22,494 46 

210 20 

15,997 00 



258 03 



776,391 20 



641,585 10 
27,375 32 

2,373 88 
10,659 75 
24,202 50 

7,692 50 

713,889 05 



62,502 15 



Weighing 
Department 

Service du 
pesage 



.$ 13,519 00 
765,347 10 



778,866 10 



384,156 25 

1,760 40 

476 84 

3,502 06 

2,447 56 



392,343 11 



386,522 99 



Registra- 
tion and 
Licensing 

and 

Bonding 

Depts. 

Service de 

l'enregistre- 

ment, des 

permis 

et de 

l'entre- 

posage 



$ 28,031 57 
28,660 00 



56,691 57 



23,466 31 
1,987 86 



1,350 00 
324 97 



27,129 14 



29,562 43 



Total 
Total 



808,406 06 

4,554 16 

23,052 22 

2,117 70 

29,516 00 

765,347 10 

28,031 57 

28,660 00 

424 89 



1,690,109 70 



1,073,847 57 
31,123 58 

4,160 66 
16,225 71 
27,723 99 

7,773 56 



1,160,855 07 



529,254 63 



Surplus as above $ 529, 254 63 



Less- 



Statistical Department: Salaries, $26,386.53; office rent, $1,305.48; printing 

and stationery, $1,350 $ 29,042 01 

Western Grain Standards Board, $1,624.49; Eastern Grain Standards Board, 

$370.09 1 , 994 58 

Survey and Appeal Boards 6, 012 15 

Accounting Department 10, 465 54 



Research Laboratory. 

Executive Department: Salaries of chairman, board members, secretary and 
secretarial staff, $35,926.84; travel, $5,143.57; rent and office expenses, 
$7,892.90; printing and stationery, $1,477.24; legal and sundry, $5,752.38. . 



698 56 



56,192 93 



104,405 77 



Net surplus for year— Excedent net '. 424, 848 86 



Note: — The above condensed Statements of the Grain Inspection Divisions have been compiled 
from the Annual Reports submitted by Messrs. Millar, Macdonald & Co., Chartered Accountants, to 
the Board of Grain Commissioners. 

Remarque: — Les etats resumes ci-dessus du service de l'inspection des grains ont ete prepares d'apres 
les rapports annuels presentes a la Commission des grains par MM. Millar, Macdonald & Co., comptables 
autorises. 



192 



MISCELLANEOUS STATEMENTS 



Yukon Territory— Territoire du Yukon 

SUMMARY OF REVENUE AND EXPENDITURE OF THE DOMINION GOVERNMENT 
SOMMAIRE DES REVENUS ET DES DEFENSES DU GOUVERNEMENT f£d£rAL 



Department 
Ministere 


1924-1925 


1925-1926 


1926-1927 


Revenue 
Revenus 


Expenditure 
Depenses 


Revenue 
Revenus 


Expenditure 
Depenses 


Revenue 
Revenus 


Expenditure 
Depenses 






S 3,082 45 

31,711 58 

4,999 92 

180 91 

38,987 19 

302,862 89 

24,309 57 




$ 1,959 00 

34,307 79 

4,999 92 

200 00 

33,959 47 

210,062 51 

19,049 88 

4,585 00 




$ 609 50 


Customs and Excise 

Finance 


$ 183,415 72 


$ 150,478 70 


$ 149,115 63 


30,734 90 
4,999 92 


Immigration and Coloniza- 
tion 








200 00 








14 00 

64,422 94 

222 75 


16,006 41 




72,697 20 
665 31 


73,857 10 
621 50 


186,119 64 




18,312 27 




10,587 44 




1,310 00 




1,348 00 


1,350 00 






8,881 22 

13,291 95 

159,062 14 

69,198 67 

94,994 95 
415 10 


2,173 87 

29,377 20 

146,023 94 

69,350 82 

87,780 34 
509 30 


6,215 15 


National Defence 




8,749 90 
12,251 77 
13,966 00 

296 47 
89 00 


5,412 31 
11,293 33 
12,002 43 


26,349 94 


Post Office 


12,207 17 
14,590 54 


144, 144 87 


Public Works 


49,284 73 


Royal Canadian Mounted 


87,729 33 


Trade and Commerce 

Casual Revenue — 


99 70 


92 65 
6,155 40 


466 10 














Totals 


284,985 64 
466,992 90 


751,978 54 


261,658 44 
382,680 60 


644,339 04 


250,081 44 
331,678 76 


581,760 20 


Excess of Expenditure over 














, 







ETATS DIVERS 



193 



Yukon Territorial Government 
Gouvernement du territoire du Yukon 

COMPARATIVE STATEMENT OF REVENUE AND EXPENDITURE 
TABLEAU COMPARATIF DES REVENUS ET DES DEPENSES 



— 


1924-25 


1925-26 


1926-27 


Revenue— Re venus — 


$ 6,982 26 

6,465 00 

27,193 16 

50,000 00 

5,355 14 


$ 6,940 45 

5,385 00 

29,943 73 

50,000 00 

4,667 53 


$ 3,468 11 




4,955 00 




33,729 16 




60,000 00 




3,289 66 






Territorial Revenue 


95,995 56 
115,000 00 


96,936 71 
150,000 00 


105,441 93 




122,000 00 








210,995 56 


246,936 71 


227,441 93 


Expenditure — Depenses — 


10,200 00 

910 48 

1,393 00 

43,560 11 

66,397 54 

100,634 79 

6,252 68 


10,200 00 

1,720 67 

3,837 56 

46,341 29 

63,592 82 

100,641 98 

7,178 15 


7,500 00 


Travelling expenses 


1,407 68 




1,567 50 




45,749 59 


Grants 


69,069 03 


Roads 


85,189 42 




6,480 97 








229,348 60 


233,512 47 


216,964 19 


Excess of Receipts over Disbursements — 


* 18,353 04 


13,424 24 


10,477 74 






Summary — Sommaire — 


95,995 56 
229,348 60 


96,936 71 
233,512 47 


105,441 93 
216,964 19 


Expenditure 






Excess of Expenditure over Territorial Revenue — Excedent 
des debourses sur les revenus du Territoire 


133,353 04 
115,000 00 


136,575 76 
150,000 00 


111,522 26 


Dominion Grants — Octrois du Gouvernement 


122,000 00 






Excess of Receipts from all Sources over Disbursements — 
Excedent de toutes les recettes sur les debourses 


18,353 04 


13,424 24 


10,477 74 











*Excess of Disbursements over Receipts — Excedent des debourses sur les recettes. 



45743—13 



194 MISCELLANEOUS STATEMENTS 

Yukon Territorial Government— Liquor Account 
Gouvernement du territoire du Yukon— Compte des liqueurs 

BALANCE SHEET AS AT MARCH 31, 1927— BILAN AU 31 MARS 1927 

Assets — Actif 

Cash on hand and in transit $ 7, 299 05 

Inventory value of stock on hand $ 139, 604 66 

Less — Duty payable on goods in bond 25, 233 51 

114,371 15 

Claim against White Pass and Yukon Route and Dept. of Customs 165 69 



121,835 



Liabilities — Passif 

Overdraft in Canadian Bank of Commerce, Dawson 115,462 52 

Add— Outstanding cheques 2,036 81 

117,499 33 

Surplus Account — 

Balance brought forward April 1, 1926 19, 821 32 

Profit as per Profit and Loss Account 44, 515 24 



64,336 56 
Less — Payments to Territorial Treasurer 60, 000 00 



4,336 56 



121,835 



PROFIT AND LOSS ACCOUNT FOR YEAR ENDED MARCH 31, 1927 
COMPTE DES PROFITS ET PERTES POUR L'ANNEE TERMINEE LE 31 MARS 1927 

Liquor Sales — 

Dawson 86,430 10 

Mayo 29, 143 75 

Whitehorse 35, 129 35 

Keno 49, 197 59 



Deduct Cost of Merchandise 
Inventory April 1, 1926. . 

Liquor Purchases 

Duty 

Freight 

Marine Insurance 



Less — Inventory March 31, 1927. 



70,584 65 
76,884 66 
57,016 89 
36,802 76 
1,149 70 


199,900 79 


242,438 66 
114,371 15 


128,067 51 








Gross Profit 71,833 28 

Selling Expenses — 

Dawson, Expenses 7,059 83 

Mayo, Expenses 4,371 01 

Whitehorse, Expenses 4, 101 51 

Keno, Expenses 4, 217 34 

19,749 69 



Breakages and Shrinkage 329 21 

Supervision 600 00 

Interest on Bank Overdraft 6,639 14 



27,318 04 



Net Profit carried to Balance Sheet — Benifice net porte au bilan 44,515 24 



ETATS DIVERS 



195 



Yukon Territorial Government— Liquor Account— Cone. 
Gouvernement du territoire du Yukon— Compte des liqueurs— Fin 

DETAILS OF STORE EXPENSE FOR YEAR ENDED MARCH 31, 1927 
DETAIL DES FRAIS DE MAGASIN POUR L'ANNEE TERMINEE LE 31 MARS 1927 



- 


Salaries 

Traite- 
ments 


Rent 
Loyer 


Fuel, 

Light 

and 

Water 

Chauf- 

fage, 

eclairage 

et eau 


Insu- 
rance 

Assu- 
rances 


Storage 

and 
Cartage 

Emma- 
gasinage 

et 
charroi 


Sundry 
Divers 


Total 




$ 3,000 00 
2,700 00 
2,400 00 
2,400 00 




$ 736 25 
164 75 
473 05 
302 75 


$ 1,250 00 
500 00 
375 00 
450 00 


$ 754 25 

281 35 

245 50 

56 50 


$ 1,319 33 
424 91 
607 96 
408 09 


$ 7,059 83 


Mayo 


$ 300 00 


4,371 01 


Whitehorse 


4,101 51 




600 00 


4,217 34 








10,500 00 


90C 00 


1,676 80 


2,575 00 


1,337 60 


2,760 29 


19,749 69 



COMPARATIVE PROFIT AND LOSS STATEMENT FOR FIVE YEARS 
ETAT COMPARATIF DES PROFITS ET PERTES DES CINQ DERNIERES ANNEES 



— 


1922-23 


1923-24 


1924-25 


1925-26 


1926-27 


Net Sales 


$ 210,780 75 
119,428 88 


$ 219,738 51 
130,519 86 


$ 98,949 48 
58,013 54 


$ 171,213 00 
98,480 07 


$ 199,900 79 


Cost of Goods Sold 


128,067 51 






Gross Profits 


91,351 87 
21,069 22 


89,218 65 
17,732 39 


40,935 94 
14,289 23 


72,732 93 
22,403 82 


71,833 28 


Expenses 


27,318 04 






Net Profit— Benifice net 


70,282 65 


71,486 26 


26,646 71 


50,329 11 


44,515 24 











TREASURY BOARD OVER-RULINGS OF THE AUDITOR 
GENERAL'S DECISIONS SINCE LAST SESSION 

DECISIONS DE L'AUDITEUR GENERAL RENVERSEES PAR LE 
CONSEIL DU TRESOR DEPUIS LA DERNIERE SESSION 



NONE— AUCUNE 



196 



TREASURY BOARD CORRESPONDENCE 



Payments to Permanent Officials of House of Commons for Extra Services 

During the Session in Connection With Committees of 

Senate and House of Commons 

Audit Office, April 22, 1927. 

Dear Sir, — I enclose copies of correspondence with the Senate and House 
of Commons relative to payments, additional to regular salary, made to Messrs. 
R. C. Sturgeon and W. W. Buskard, permanent employees of the House of 
Commons. As shown in the correspondence, Mr. Sturgeon received additional 
remuneration from both the Senate and House of Commons — Mr. Buskard's 
extra pay was received from the Senate. 

Subsection 2 of section 41 of the Consolidated Revenue and Audit Act calls 
for a report by me to the Treasury Board of any case in which a sub-accountant 
has expended money out of the proceeds of any accountable credit for any pur- 
pose for which there is no legislative authority. Not only is there no legislative 
authority covering these payments but they were made in contravention of 
sections 22 and 34 of the Civil Service Act, these employees having been paid 
amounts additional to their ordinary salaries for extra services during the ses- 
sion. Section 22 of that Act definitely states that such payments should not be 
made in the absence of special authority of Parliament. No such authority 
was obtained. 

Yours truly, 

GEO. GONTHIER, A.G. 
The Secretary of the Treasury Board. 

(Note) — J have not been informed whether any action has been taken upon 
this letter. 



Audit Office, July 16, 1926. 

Dear Sir, — Under the Estimates of the Sergeant-at-Arms, I find that by 
cheque No. 1543, issued in May, 1926, Mr. R. C. Sturgeon, assistant parlia- 
mentary reporter, received the sum of $67.10 for reporting and transcribing 
evidence of the Protective Staff. 

In view of the provisions of sections 22 and 34, chapter 12 of the Civil 
Service Act, 1918, kindly inform me as to the authority on which this payment 
was made. 

Yours truly, 

GEO. GONTHIER, A.G. 
The Clerk of the House of Commons. 



Audit Office, September 13, 1926. 

Dear Sir,— On July 16th last, I wrote you with reference to a payment of 
$67.10 made to Mr. R. C. Sturgeon, assistant parliamentary reporter. 
An early reply to my letter would be appreciated. 

Yours truly, 

WM. KEARNS, for A.G. 

The Clerk of the House of Commons. 

197 



198 AUDITOR GENERAL'S REPORT, 1926-27 



Audit Office, April 22, 1927. 

Dear Sir, — On July 16th and again on September 13th, 1926, I wrote you 
with reference to a payment made to Mr. R. C. Sturgeon. As I have had no 
replies to my letters I am to-day referring the matter to the Treasury Board. 

Yours truly, 

GEO. GONTHIER, A.G. 

The Clerk of the House of Commons. 



Audit Office, Oct. 8, 1926. 

Dear Sir, — Included in the expenditure made from Salaries and Contin- 
gencies vote in August, 1926, I find the following payments: — 

June 15, 1926, Cheque No. 4449 R. C. Sturgeon, transcribing, etc., $62.60 
June 15, 1926, Cheque No. 4454 W. W. Buskard, reporting, $56.90. 

Being permanent employees performing these special services during the 
Parliamentary session, it would appear that under Section 22 of the Civil Service 
Act, 1918, neither Mr. Sturgeon nor Mr. Buskard was eligible for any remunera- 
tion additional to his salary. 

Please inform me as to your authority for making these payments. 

Yours truly, 

WM. KEARNS, for AG. 
The Clerk of the Senate. 



The Senate, October 14, 1926. 

Dear Sir, — I am in receipt of your letter of the 8th inst., relative to certain 
payments to R. C. Sturgeon and W. W. Buskard for reporting, etc. — Senate 
Committee work. 

Owing to the unusual number of Committees at the time and the consequent 
urgency of the work, it was necessary to secure additional qualified assistance. 
The officials referred to were the only available competent persons and were thus 
engaged. 

Yours truly, 

A. E. BLOUNT, Clerk. 
The Auditor General. 



Audit Office, October 28, 1926. 

Dear Sir,— I have your letter of the 14th inst. in explanation of the pay- 
ment to two permanent employees of the House of Commons of remuneration 
in addition to their statutory salaries for emergency work in the Senate during 
the session of Parliament. 



TREASURY BOARD CORRESPONDENCE 199 



As pointed out in my letter of the 8th inst., payment of extra remuneration 
to the two permanent employees in question was made in contravention of the 
provisions in that regard of the Civil Service Act and therefore the amounts so 
paid should be refunded. 

Yours truly, 

GEO. GONTHIER, A.G. 
The Clerk of the Senate. 



Audit Office, December 30, 1926. 

Dear Sir, — In my letter of October 28th, 1926, referring to payments of 
$62.60 and $56.90 made respectively to Messrs. R. C. Sturgeon and W. W. 
Buskard, I pointed out that these amounts (being paid in contravention of the 
provisions of the Civil Service Act) should be refunded. 

Please inform me if their recovery has yet been effected. 

Yours truly, 

WM. KEARNS, for A.G. 
The Clerk of the Senate. 



The Senate, January 3, 1927. 

Dear Sir, — I am in receipt of your letter of the 30th ult,, relative to certain 
payments to Messrs. R. C. Sturgeon and W. W. Buskard, and in reply beg to 
state that the amounts referred to have not been refunded. 



The Auditor General. 



Yours truly, 

A. E. BLOUNT, Clerk. 



Audit Office, April 21, 1927. 



Dear Sir, — Relative to our correspondence, between October 14th, 1926, 
and January 3rd, 1927, with reference to payments additional to salary made 
to Messrs. R. C. Sturgeon and W. W. Buskard, I beg to inform you that I am 
to-day submitting the matter to the Treasury Board for decision. 



The Clerk of the Senate. 



Yours truly, 

GEO. GONTHIER, A.G. 



Payment to Permanent Official of House of Commons for Extra Services 

During the Session in Connection With the Customs 

Investigating Committee 

Ottawa, May 11, 1927. 

Dear Sir, — I enclose herewith copies of correspondence with the Clerk of 
the House of Commons relative to a payment, additional to his regular salary, 
made to Mr. J. C. Beauchamp, a permanent employee of the House of Com- 
mons. 



200 AUDITOR GENERAL'S REPORT, 1926-27 



As shown in the correspondence, Mr. Beauchamp, in addition to his regular 
salary, was paid the sum of $1,000 for services as interpreter at the Customs 
Investigating Committee. This extra payment was made on the authority of 
a resolution of the Commission of Internal Economy of the House of Com- 
mons, but as Parliament had not made the necessary provision for payment 
thereof, I am of opinion the amount was paid without proper authority and for 
this reason I desire to have the matter referred to the Treasury Board in accord- 
ance with subsection 2 of section 41 of the Consolidated Revenue and Audit 
Act. 

Yours truly, 

WM. KEARNS, for A.G. 
The Secretary of the Treasury Board. 

(Note) — I have not been informed whether any action has been taken upon 
this letter. 



Audit Office, February 2, 1927. 

Dear Sir, — By cheque No. 5242, issued in the fiscal year 1926-27, Mr. J. C. 
Beauchamp received, through the Customs Investigating Committee, the sum 
of $1,000 for his services as interpreter, February 10th to June 11th, 1926. 
Throughout this period, Mr. Beauchamp was in receipt of his full salary as a 
parliamentary translator in the permanent service. 

In view of the provision in section 22 of the Civil Service Act, being chapter 
12 of 1918, I shall be obliged if you will let me know if special parliamentary 
authority was obtained for this additional payment to Mr. J. C. Beauchamp. 

Yours truly, 

WM. KEARNS, for A.G. 

The Clerk of the House of Commons. 



The House of Commons, February 4, 1927. 

Dear Sir, — In reply to your letter of the 2nd instant, relative to payment 
of $1,000' to Mr. J. C. Beauchamp, who acted as interpreter before the Customs 
Investigation Committee which sat in the session of 1926, I beg to say that 
Mr. Beauchamp's services were retained by a special order of a Committee 
^'hich had been appointed by the House of Commons. 

Enclosed please find a letter from Mr. Walter Todd, Chief Clerk of Com- 
mittee, setting forth the manner in which Mr. Beauchamp was employed. 

This matter came up before the Commission of Internal Economy of the 
House at its meeting of December 14th last, when it was shown that Mr. 
Beauchamp was appointed by resolution of the Committee on the 9th of Feb- 
ruary, 1926, and attended every day and night sitting from February 10th, 1926, 
to June 11th, 1926, inclusive, interpreting evidence both French to English and 
English to French. 

The Commission resolved to pay Mr. Beauchamp's account out of the Com- 
mittee expenses. 

Yours very truly, 

ARTHUR BEAUCHESNE, Clerk. 
The Auditor General. 



TREASURY BOARD CORRESPONDENCE 201 



House of Commons, December 13, 1926. 

Dear Sir, — I have the honour to state for your information that on the 9th 
day of February, 1926, the Special Committee appointed during the last session 
of Parliament to investigate the administration of the Department of Customs 
and Excise, passed the following resolution, viz: — 

"The question of obtaining the services of a French interpreter and 
a French stenographer having been discussed, 

"Mr. Bennett moved: 

"That the Clerk be authorized to obtain the services of a competent 
French interpreter and also a competent French stenographer, which was 
agreed to." (See No. 1 of the Committee's proceedings, p. V.)" 

and that on the 25th day of February, 1926, it is recorded in the Minutes of 
Evidence taken by the said Committee (see proceedings, p. 318), that the 
examination of the witness, Ralph Garceau, was "conducted in French and 
interpreted by Mr. Beauchamp, official interpreter, sworn to act as such." 

I may add that Mr. Beauchamp was in attendance regularly before the 
Committee until the investigation was closed on June 11, 1926 (see proceedings, 
p. 3059). 

I am, Sir, Your obedient servant, 

WALTER TODD, Clerk of Committee. 

The Clerk of the House of Commons. 



Ottawa, May 11, 1927. 

Dear Sir, — In my letter of February 2, 1927, I inquired if, in view of the 
provisions of Section 22, Chapter 12 of the Civil Service Act, 1918, special 
authority was obtained for the additional payment of $1,000 made to Mr. J. C. 
Beauchamp, a permanent employee of the House of Commons. In your reply 
of February 4th, you informed me that "this matter came up before' the Commis- 
sion of Internal Economy of the House at its meeting of December 14th last, 
when it was shown that Mr. Beauchamp was appointed by resolution of the 
Committee on the 9th of February, 1926" — and that "the Commission resolved 
to pay Mr. Beauchamp's account out of the Committee expenses." 

As this payment was made "in the absence of special authority of Parlia- 
ment", I am referring the matter to the Treasury Board. 

Yours truly, 

WM. KEARNS, for A.G. 

The Clerk of the House of Commons. 



Insurance on Motor Cars 

Audit Office, April 28, 1927. 

Dear Mr. Saunders, — Cases have been brought to my attention in which 
insurance has been effected on government owned motor cars. As a large number 
of motor cars and trucks, widely distributed throughout Canada, are at present 
the property of the government and as that number is constantly increasing, I 
consider it advisable that some general executive regulation be made with regard 



202 AUDITOR GENERAL'S REPORT, 1926-27 



to placing insurance on such cars and trucks, especially as if it becomes generally 
known that insurance has been placed on some cars pressure will probably be 
brought to bear by the insurance agents to have all government cars insured. 

An Order in Council of July 5, 1881, which is still in force, sets forth that 
"in view of the large amount, varied character and widely separated position 
of the property of the Dominion belonging to the Crown, it is a wise economy 
for the Government to underwrite its own risks, as well on movable as on 
immovable property" and directs that "all existing policies (if any such exist) 
be suffered to lapse and no new ones effected." As the above Order was passed 
when the question of insuring Government property against fire was under 
consideration, I consider it questionable if it could be regarded as applicable to 
the question of insurance on motor cars, especially as the automobile policies 
cover several other risks than loss by fire. 

I shall, accordingly, be glad to be informed if in the opinion of the Treasury 
Board, the Order in Council referred to above is to be interpreted as prohibiting 
the placing of insurance of any kind on motor cars or if it is the intention of the 
Board to pass a minute dealing with this matter. 

Yours truly, 

GEO. GONTHIER, A.G. 

The Secretary to the Treasury Board. 

(Note) — On June 16th last, a minute of the Treasury Board was approved 
by Council whereby the policy of the Government to underwrite its own risks 
on movable and immovable property was extended to include insurance on all 
classes of Government owned automobiles. 



Employment of Official Without Approval of Civil Service Commission 

(For previous Correspondence see Auditor General's Report 1925-26, Vol. I, 

page 211) 

Audit Office, October 21, 1927. 

Dear Sir, — On November 26, 1926 I wrote you calling attention to our 
previous correspondence regarding the employment of Mr. Kendall Turner as a 
messenger clerk in the Department of Marine and Fisheries, and in which I 
pointed out that his employment was contrary to the provisions of the Civil 
Service Act. 

No reply was received to that letter and apparently no instructions were 
issued by the Treasury Board as I find that Mr. Turner is still being employed 
and paid by that Department without the required statutory authority. 

As his employment is a direct contravention of a Parliamentary Statute I 
consider it my duty to report such contravention for each year he is so employed. 
Section 41 of the Consolidated Revenue and Audit Act calls for such action on 
my part in order tha.t the necessary steps may be taken by the Treasury Board 
to stop such illegal payment. 

Yours truly, 

GEO. GONTHIER, A.G. 

The Secretary of the Treasury Board. 



CORRESPONDANCE ECHANGEE AVEC LE CONSEIL DU 

TRESOR 

Paiement a des fonctionnaires permanents de la Chambre des communes 

pour travaux supplementaires dans les comites du Senat et de la 

Chambre des communes pendant la session 

Bureau de i/Auditeur general, 

22 avril 1927. 

Cher monsieur, — Je vous envoie ci-joint copie de la correspondance echan- 
gee avec le Senat et la Chambre des communes relativement a des paiements 
additionnels consentis a MM. R. C. Sturgeon et W. W. Buskard, fonctionnaires 
permanents de la Chambre des communes. II ressort de ces lettres que M. Stur- 
geon regut une remuneration additionnelle qui lui fut versee par la Chambre 
et le Senat, et que celle de M. Buskard lui fut versee par le Senat seul. Le para- 
graphic 2, de Particle 41 de la Loi du Revenu consolide et de la Verification m'or- 
donne de porter a la connaissance du Conseil du Tresor, tout cas ou un sous- 
comptable a depense des argents provenant de credits dont il doit etre rendu 
compte, s'il n'y a pas d'autorisation legislative et quelle qu'en soit la raison. 
Non seulement il n'existe dans ce cas aucune autorisation pour effectuer ces paie- 
ments, mais de plus ils furent faits en violation des dispositions des articles 22 
et 34 de la Loi du Service Civil, ces employes ay ant touche une remuneration 
additionnelle a leur salaire regulier pour travaux supplementaires pendant la 
session. L'article 22 de cette Loi declare formellement que ces paiements ne 
doivent pas etre faits en l'absence d'une autorisation speciale du Parlement, et 
cette autorisation ne fut pas obtenue. 

Votre devoue, 

GEO. GONTHIER, A.G. 

Le Secretaire du Conseil du Tresor. 

Remarque: Je n'ai pas ete prevenu si une action fut prise a la suite de 
cette lettre. 



Bureau de i/Auditeur general, 16 juillet 1926. 

Cher monsieur, — Dans le budget du Sergent d'armes, je remarque qu'au 
mois de mai 1926, un cheque N° 1543 au montant de $67.10 a ete emis en faveur 
de M. R. C. Sturgeon, stenographe parlementaire-adjoint, pour prendre et trans- 
crire les temoignages du personnel du service de surveillance. Veuillez m'infor- 
mer sur quelle autorite vous vous etes appuye pour faire ce paiement qui va a Ten- 
contre des dispositions des articles 22 et 34, chapitre 12, de la Loi du Service 
Civil, 1918. 

Votre tout devoue, 

GEO. GONTHIER, A.G. 

Le Grcffier cle la Chambre des communes. 



203 



204 RAPPORT DE L'AUDITEUR G^NfiRAL, 1926-27 

Bureau de i/Auditeur general, 13 septembre 1926. 

Cher monsieur, — Je vous ai deja ecrit le 16 juillet dernier au sujet d'un 
paiement de $67.10 consenti a M. R. C. Sturgeon, stenographe parlementaire- 
adj oint. 

II me serait agreable d ? avoir une reponse au plus tot. 

Votre devoue, 

WM. KEARNS, pour VA.G. 
Le Greffier de-la Chambre des communes. 



Bureau de l'Auditeur general, 22 avril 1927. 

Cher monsieur,- -Le 16 juillet, comme aussi le 13 septembre 1926, je vous 
ecrivis relativement a un paiement fait a M. R. C. Sturgeon. Mes lettres etant 
restees sans reponse, je porte aujourd'hui cette affaire a la connaissance du Con- 
seil du Tresor. 

Votre devoue, 

GEO. GONTHIER, A.G. 

Le Greffier de la Chambre des communes. 



Bureau de l'Auditeur general, 8 octobre 1926. 

Cher monsieur, — Au mois d'aoiit 1926, je trouve parmi les depenses impu- 
tees au credit pour traitements et depenses contingentes, les paiements suivants: 

1926 

15 juin, cheque N° 4449, R. C. Sturgeon,' pour travaux 

de copies, etc $62 60 

15 juin, cheque N° 4454, W. W. Buskard, pour comptes- 

rendus, etc $56 90 

II resulterait qu'en vertu de Particle 22 de la Loi du Service Civil, 1918, MM. 
Sturgeon et Buskard, faisant partie du personnel permanent, n'avaient droit 
pendant la session a aucune remuneration supplemental a leur salaire regulier. 

Je vous serais oblige de me faire savoir sur quelle autorite vous vous etes 
appuye pour faire ces paiements. 



Le Greffier du Senat. 



Votre tout devoue, 

WM. KEARNS, pour VA.G. 



Le Senat, 14 octobre 1926. 

Cher monsieur, — J'ai rec,u votre lettre du 8 du courant relative a certains 
paiements consentis a MM. R. C. Sturgeon et W. W. Buskard pour recevoir les 
temoignages, etc., du comite du Senat. Par suite du nombre inaccoutume 
des seances du Senat a cette epoque, il en est resulte des travaux imprevus et 
urgents necessitant Temploi de surnumeraires experimentes. Les fonctionnaires 
en question etant les seuls competents auxquels Ton put avoir recours, leurs 
services furent retenus. 

Votre tout devoue, 

A. E. BLOUNT, Greffier. 
L'Auditeur General. 



CORRESPONDANCE AVEC LE CONSEIL DU TRESOR 205 



Bureau de l'Auditeur general, 28 octobre 1926. 

Cher monsieur, — J'ai recu votre lettre du 14 du courant m'expliquant 
que les paiements additionnels, consentis a deux employes permanents de la 
Chambre des communes en plus de leur salaire, avaient ete necessites par des 
travaux imprevus et urgents du Senat au cours de la session du Parlement. 

Comme je vous le faisais remarquer dans ma lettre du 8 du courant, ces 
paiements ont ete faits contrairement aux dispositions de la Loi du Service 
Civil sur ce point, et par suite les montants ainsi payes doivent etre reverses. 

Votre tout devoue, 

GEO. GONTHIER, A.G. 
Le Greffier du Senat. 



Bureau de l'Auditeur general, 30 decembre 1926. 

Cher monsieur, — Dans ma lettre du 28 octobre 1926 relative a des 
paiements de $62.60 et $56.90 faits respectivement a MM. R. C. Sturgeon et 
W. W. Buskard, je vous faisais remarquer que ces paiements faits contraire- 
ment aux dispositions de la Loi du Service Civil devaient etre reverses. 

Je vous serais oblige de me faire savoir si ces reversements ont ete effectues. 

Votre tout devoue, 

Wm. KEARNS, pour VA.G. 
Le Greffier du Senat. 



Le Senat, 3 Janvier 1927. 

Cher monsieur, — J'ai regu votre lettre du 30 du mois dernier relative a 
certains paiements consentis a MM. R. C. Sturgeon et W. W. Buskard, et en 
reponse je dois vous faire savoir que ces paiements n'ont pas ete reverses. 

Votre tout devoue, 

A. E. BLOUNT, Greffier. 
L'Auditeur General. 



Bubeau de l'Auditeur general, 21 avril 1927. 

Cher monsieur, — Comme suite a notre correspondance echangee entre le 
14 octobre 1926 et le 3 Janvier 1927 relative a des paiements additionnels a leurs 
salaires faits a MM. R. C. Sturgeon et W. W. Buskard, je dois vous prevenir que 
je porte aujourd'hui cette affaire a la connaissance du Conseil du Tresor pour 
qu'il prenne une decision. 

Votre tout devoue, 

GEO. GONTHIER, A.G. 
Le Greffier du Senat. 



206 RAPPORT DE L'AUDITEUR GENERAL, 1926-27 



Paiement a un fonctionnaire permanent de la Chambre des communes 

pour travaux supplementaires pendant la session au comite 

d'enquete sur les douanes 

Bureau de l'Auditeur general, 11 mai 1927. 

Cher monsieur, — Je vous envoie ci-inclus copie de la correspondance 
echangee avec le Greffier de la Chambre des communes et relative a un paiement 
que M. J. C. Beauchamp, employe permanent de la Chambre des communes, 
a touche en plus de son traitement regulier. II res-sort de ces lettres que M. 
Beauchamp recut $1,000 pour avoir rempli les fonctions d'interprete aupres 
de la Commission d'enquete sur les douanes. Ce paiement fut fait conformcment 
a une resolution de la Commission de regie interieure de la Chambre des com- 
munes mais le Parlement n'ayant pas vote de fonds a cette fin, je suis d'avis que 
ce paiement a ete fait sans l'autorisation necessaire, et par suite, je desire 
qu'en conformite du paragraphe 2 de l'article 41 de la Loi du Revenu consolide 
et de la Verification, ce cas soit soumis au Conseil du Tresor. 

Votre devoue, 

WM. KEARNS, pour VA.G. 

Le Secretaire du Conseil du Tresor. 

Remarque : Je n'ai pas ete prevenu si une action fut prise a la suite de 
cette lettre. 



Bureau de l'Auditeur general, 2 fevrier 1927. 

Cher monsieur, — Au cours de l'annee financiere 1926-27, M. J. C. Beau- 
champ recut de la Commission d'enquete sur les douanes un cheque n° 5242, au 
montant de $1,000 pour ses services comme interprete aupres de cette Commis- 
sion, du 10 fevrier au 11 juin 1926. Pendant cette meme periode, M. Beau- 
champ, qui fait partie du personnel permanent, a touche son plein salaire 
comme traducteur parlementaire. 

Par suite des dispositions de l'article 22 de la Loi du Service Civil, chapitre 
12, 1918, je vous serais oblige si vous vouliez me faire savoir s'il a ete obtenu une 
autorisation speciale du Parlement pour ce paiement additionnel a M. J. C. 
Beauchamp. 

Votre devoue, 

WM. KEARNS, pour VA.G. 
Le Greffier de la Chambre des communes. 



Chambre des communes, 4 fevrier 1927. 

Cher monsieur, — En reponse a votre lettre du 2 du courant relative a 
un paiement de $1,000 a M. Beauchamp qui, au cours de la session de 1926 rem- 
plit les fonctions d'interprete aupres de la Commission d'enquete sur les douanes, 
je me permettrai de vous faire remarquer que les services de M. Beauchamp 
furent requis par ordre special d'un comite nomme par la Chambre des com- 

Vous trouverez ci-joint une lettre de M. Walter Todd, Greffier en chef de la 
Commission, qui vous fera voir en quelle qualite fut employe M. Beauchamp. 



CORRESPONDANCE AVEC LE CONSEIL DU TRESOR 207 



Cette question fut soumise a la Commission de regie interieure de la Cham- 
bre a sa reunion du 14 decembre dernier quand il fut etabli que M. Beau- 
champ avait ete nomme le 9 fevrier 1926 conformement a une resolution du 
comite, et que du 10 fevrier 1926 au 11 juin de la meme annee, inclusivement, 
il avait assiste a toutes les seances de jour et de nuit du comite, interpretant les 
temoignages francais en anglais, et anglais en francais. 

La Commission decida de payer M. Beauchamp a meme la somme mise a 
la disposition du Comite. 

Votre devoue, 

ARTHUR BEAUCHESNE, greffier. 
L'Audifeur General. 



Chambre des communes, 13 decembre 1926. 

Cher monsieur, — J'ai l'honneur de vous faire savoir que le 9 fevrier 1926 
le Comite special nomme pendant la derniere session du Parlement pour faire 
une enquete sur radministration du Ministere des Douanes et de l'Accise, passa 
la resolution suivante: 

" La question de retenir les services d'un interprete frangais et d'un 
stenographe francais ay ant ete discutee, M. Bennett proposa: 

Que le greffier soit autorise a retenir les services d'un interprete com- 
petent de langue franchise et aussi d'un stenographe competent de langue 
franchise. Cette proposition est adoptee." (Voir n°-l des proces verbaux 
du Comite, page V.) 

et a la date du 25 fevrier 1926 il est consigne dans les proces verbaux des depo- 
sitions faites devant ledit Comite (voir proces verbaux, page 318) que l'inter- 
rogatoire du temoin Ralph Garceau a ete fait en frangais par M. Beauchamp, 
interprete officiel, ay ant prete serment comme tel. 

Je puis a j outer que M. Beauchamp a assiste regulierement a toutes les 
reunions du Comite jusqu'au 11 juin 1926, epoque ou Tenquete prit fin. (Voir 
proces verbaux, page 3059.) 

Je suis, Monsieur, votre obeissant serviteur, 

WALTER TODD, greffier du Comite. 

Le Greffier de la Chambre des communes. 



Bureau de l'Auditeur general, 11 mai 1927. 

Cher monsieur, — Dans ma lettre du 2 fevrier 1927 je vous demandais si 
conformement aux dispositions de Particle 22 de la Loi du Service Civil, 1918, 
Fautorisation speciale necessaire avait ete obtenue pour le paiement additionnel 
de $1,000 consenti a M. J. C. Beauchamp, employe permanent de la Chambre 
des communes. 

Dans votre reponse en date du 4 fevrier dernier, vous m'avisiez que " ce 
cas avait ete soumis a la Commission de regie interieure de la Chambre lors de 
sa reunion du 14 decembre dernier, quand il fut etabli que M. Beauchamp avait 



208 RAPPORT DE L'AUDITEUR GENERAL, 1926-27 



ete nomme en vertu d'une resolution du Comite en date du 9 fevrier 1926 " et que 
" la Commission decida de payer la note de M. Beauchamp a meme le compte 
des depenses du Comite ". 

Ce paiement ayant ete fait " sans une autorisation speciale du Parlement " 
je le porte a la connaissance du Conseil du Tresor. 

Votre devoue, 

WM. KEARNS, pour VA.G. 
Le Greffier de la Chambre des communes. 



Assurance des voitures-automobiles 

Bureau de l'Auditeur General, 28 avril 1927. 

Cher Monsieur Saunders, — On a attire mon attention sur le fait que des 
voitures automobiles appartenant au Gouvernement auraient ete assurees. Le 
Gouvernement possedant actuellement un grand nombre de voitures et de 
camions automobiles dans les differentes regions du Canada, et ce ncmbre allant 
tous les jours en augmentant. je serais d'avis que Ton adoptat une regie generale 
en ce qui concerne l'assurance de ces voitures et camions. En effet, s'il est 
connu que le Gouvernement assure une partie de ses voitures, les agents des 
compagnies d'assurances pourraient exercer une pression pour les lui faire 
toutes assurer. 

Un arrete en conseil en date du 5 juillet 1881, encore en vigueur aujourd'hui, 
stipule que " par suite du grand nombre de proprietes du Dominion appartenant 
a la Couronne, de leur nature variee et de leur situation eloignee les unes des 
autres, il serait d'une bonne economie pour le gouvernement d'etre son propre 
assureur aussi bien pour les biens mobiliers que pour les biens immobiliers ", 
et que " toutes les polices en cours (au cas ou il en existerait) soient con- 
tinues jusqu'a expiration, mais qu'aucune nouvelle ne soit souscrite." Cet 
arrete date de l'epoque ou Ton discutait de l'opportunite d'assurer contre l'in- 
cendie les proprietes du gouvernement. II est permis de douter que Ton puisse 
le considerer comme s'appliquant aux assurances des automobiles qui couvrent 
d'autres risques que ceux d'incendie. 

Je serai par suite heureux de connaitre si le Conseil du Tresor est d 'opinion 
que l'arrete en conseil ci-dessus doit s'interpreter comme interdisant d'assurer 
pour quelque risque que ce soit les automobiles, ou s'il a l'intention d'etablir un 
reglement sur ce point. 

Votre devoue, 

GEO. GONTHIER, A.G. 

Le Secretaire du Conseil du Tresor. 

Remarque. — Le 16 juin dernier le Conseil du Tresor passait un arrete, ap- 
prouve par le Cabinet, en vertu duquel la decision du Gouvernement d'etre son 
propre assureur pour tous ses biens meubles ou immeubles, devait aussi s'appli- 
quer a, tous les genres d'automobiles possedes par le Gouvernement. 



CORRESPONDANCE AVEC LE CONSEIL DU TRESOR 209 



Fonctionnaire employe sans l'approbation de la Commission du 

Service Civil 

(Voir correspondance anterieure, rapport de VAuditeur General 1925-26, 

Volume I — page 225.) 

Bureau de l'Auditeur general, 21 octobre 1927. 

Cher monsieur, — Dans ma lettre en date du 26 novembre dernier, j'attirais 
voire attention sur notre correspondance anterieure relative a monsieur Kendall 
Turner, employe comme messager par le Ministere de la Marine et des Pecheries, 
contrairement aux dispositions de la Loi du Service Civil. 

Cette lettre est restee sans reponse, et il ne semble pas que le Conseil du 
Tresor ait donne des instructions a ce sujet, car je remarque que M. Turner est 
a nouveau, en contravention de la loi, employe et paye par ce Ministere. 

J'estime qu'il est de mon devoir de signaler cette violation de la Loi chaque 
annee ou elle se reproduira. L'article 41 de la Loi du Revenu consolide et de la 
Verification m'oblige en effet a porter a la connaissance du Conseil du Tresor 
de telles infractions, afin que ce Conseil puisse prendre les mesures necessaires 
pour faire cesser ces paiements illegaux. 

Votre devoue, 

GEO. GONTHIER, A.G. 

Le Secretaire du Conseil du Tresor. 



45743-14 



PRECIS OF DEPARTMENTAL CORRESPONDENCE— PRECIS 

DE LA CORRESPOND ANCE ECHANGEE AVEC 

LES MINISTERES 

INDEX 

Agriculture- 
Value of Living and Residential Allowances 213 

Estimation du montant des indemnites de vivres et de logement. 224 

Civil Service Commission — Commission du Service Civil — 

Personnel — Estimates exceeded 213 

Personnel — Depassement de credits 224 

Customs and Excise (National Revenue) — Ministere des Douanes et de 
PAccise (Revenu National) — 

Bonds of Indemnity to be approved by Justice Department 213 

Cautions devant etre approuvees par le Ministere de la Justice . . 224 

Classification of Revenue Receipts 214 

Classification des recettes en revenus 225 

Income Tax Appeal 214 

Appel contre une evaluation d'impot sur le revenu 225 

Purchase of Stationery Supplies 215 

Achat d'articles de bureau 226 

Refund of Duty to Manitoba Refinery Co. Ltd 215 

Remboursement de droits a la u Manitoba Refinery Co. Ltd.". . 226 

Refund of Income Tax 215 

Remboursement d'impot sur le revenu 226 

Remission and Cancellation of Taxes 215 

Remise et annulation d'impots 226 

Salary increases to employees of the Income Tax Branch 216 

Augmentations de salaires aux employes du Bureau de l'impot 

sur le revenu 227 

Immigration and Colonization — Ministere de Plmmigration et de la Colo- 
nisation — 

Employment of temporary stenographer without Civil Service Cer- 
tificate 216 

Emploi d'un stenographe temporaire sans certificat de la Com- 
mission du Service Civil 227 

Indian Affairs — Departement des Affaires Indiennes — 

Indian Commissioner's Office, Regina 216 

Bureau du Commissaire des Indiens de Regina 227 

Payment of mortgage of W. E. Gallienne 217 

Paiement de l'hypotheque de W. E. Gallienne 228 

Purchase of hay charged to Capital Funds of Indians 217 

Achat de fourrage charge au Capital des Indiens 228 

Value of Living and Residential Allowances 217 

Estimation du montant des indemnites de vivres et de logement. 228 

210 



DEPARTMENTAL CORRESPONDENCE 211 



Interior — Ministere de l'Interieur — 

Payment of compensation to employee injured while on duty 217 

Indemnite a un employe blesse en service 229 

Value of Living and Residential Allowances 218 

Estimation du montant des indemnites de vivres et de logement. 229 

Justice — 

Accountable Advances to Officers of the Penitentiaries Branch 218 

Avances dont sont comptables des fonctionnaires des penitenciers 229 

Legislation — Legislation — 

Apparent overpayment to Hon. Mr. Duff for services as Deputy 

Speaker 218 

Surpaye a l'Hon. Duff en sa qualite de vice-president de la 

Chambre des communes 230 

Increase of salary cancelled 219 

Augmentation de salaire annulee 230 

Marine and Fisheries — Ministere de la Marine et des Pecheries — 

Crews of St. Lawrence Dredging Fleet paid in Cash 219 

Equipages des dragues du St-Laurent payes en argent 230 

Full amount of Steamship Inspection fees not collected 220 

Droits d'inspection des vapeurs non per^us en totalite 231 

National Defence — Ministere de la Defense Nationale — 

Payment of arrears of salary 220 

Paiement de salaires arrieres 231 

Post Office Department — Ministere des Postes — 

Commission on sale of Land 220 

Commission pour la vente d'une terre 231 

Payments for grinting to a Winnipeg Firm 220 

Paiement a une firme de Winnipeg pour travaux d'imprimerie . . 231 

Obsolete Three cent stamps destroyed 221 

Destruction d'anciens timbres de trois cents 232 

Public Works — Ministere des Travaux publics — 

Extension of Contract for dredging at Malagash, N.S 221 

Extension du contrat de dragage de Malagash, N.-E 232 

Guarantee for paving St, Patrick St., Ottawa 221 

Garantie pour le pavage de la rue St-Patrick, Ottawa 232 

Water rates, Motor Building, Ottawa 221 

Taxes d'eau du " Motor Building,'* Ottawa 232 

Royal Canadian Mounted Police — Gendarmerie Royale a cheval du 
Canada — 



■ 



Grant to " Fine Fund." 222 

Virement au " Fine Fund." 233 

45743-14^ 



212 AUDITOR GENERAL'S REPORT, 1926-27 



Secretary of State — Secretariat d'Etat — 

Refunds of fines imposed under Animal Contagious Diseases Act. . 222 
Remboursement d'amendes imposees en vertu de la Loi des epi- 

zooties 233 

Trade and Commerce — Ministere du Commerce — 

Construction of Drier at Calgary 222 

Construction d'un sechoir a Calgary 233 

Disposal of Surplus grain 223 

Utilisation du produit de la vente du surplus de grains (overage) . 234 

Payments to Indian Agents 223 

Paiement a des agents du Departement des Affaires Indiennes . . . 234 

Prince Rupert Elevator 223 

Elevateur de Prince Rupert 234 



PRECIS OF CORRESPONDENCE 

This precis sets cut clearly all observations and objections made by this 
office in the course of the examination of the accounts of the various Depart- 
ments during the fiscal year 1926-27, and to which their attention was called. 



DEPARTMENT OF AGRICULTURE 

Value of Living and Residential Allowances 

Under the Superannuation Act, 1924, Section 2(K) the salary of a contri- 
butor is denned as the regular salary paid together with the value of living and 
residential allowances. In the Regulations under this Act as approved by the 
Governor in Council it is provided that the value of living and residential allow- 
ances shall be determined by the Governor in Council upon the joint recom- 
mendation of the Civil Service Commission and the Deputy Head of the Depart- 
ment concerned. Final action as indicated has not been taken in regard to all 
the officials of this Department who are in receipt of such allowances with the 
result that deductions are not being made on the proper amount of " salary " in 
such cases. 



CIVIL SERVICE COMMISSION 

Personnel — Estimates Exceeded 

In an examination of the paylists it was found that the number of employees 
in a certain grade exceeded the number provided for in the estimates. After 
calling the attention of the Commission thereto action was taken by them to 
have the estimates correspond with the establishment. 



CUSTOMS AND EXCISE DEPARTMENT 

(National Revenue) 

Bonds of Indemnity to be approved by Justice Department 

Bonds of indemnity were received from the Income Tax Branch with regard 
to lost cheques which had been issued in favour of two employees of that Branch. 
The bonds bore no evidence of having been submitted to the Department cf 
Justice for approval as to their sufficiency to protect the Government against loss 
as required by the Treasury Board regulations, and were in consequence returned 
to the Commissioner of Taxation in order that the regulations might be complied 
with. The necessary approval of the Justice Department has been obtained in 
one case and I have been informed that there has been some unavoidable delay 
in the second case owing to the remoteness of the district in which the official is 
employed. 

213 



214 AUDITOR GENERAL'S REPORT, 1926-27 



Classification of Revenue Receipts 

In my report for 1925-26 (Vol. 1, page 237) I stated that the attention 
of the Department of Customs and Excise had been called to the method fol- 
lowed in dealing with the revenue derived from Sight Entries, which resulted 
in an imperfect classification of revenue receipts, and that the Department 
had agreed to make the necessary adjustments monthly. It was subsequently 
suggested by the Acting Deputy Minister, after further consideration, that no 
action in the matter be taken until the Department had established such pro- 
cedure as would result in accurate information being furnished this office. 

In this connection I made inquiry as to whether the Department had any 
means of recovering the full amount of duties due on importations by Sight 
Entries in cases where the deposit accepted by the Collector was insufficient 
to cover the duties thereon. The Acting Deputy Minister informed me that 
the matter had been under consideration and as a result an amendment to the 
Customs Act was passed at the last Session of Parliament with respect to the 
perfecting of Sight Entries whereby greater protection against loss of revenue in 
such cases is now provided. 



Income Tax Appeal 



An appeal was made by John B. McLeod, Executor, against an assess- 
ment for Income Tax, in connection with which costs in the Supreme Court 
were taxed against the government to the amount of $200. The appellant 
subsequently petitioned for leave to appeal to the Privy Council, but the peti- 
tion was dismissed with cost taxed in favour of the government to the amount 
of $272.12. An amount of $400 as a guarantee for the payment of costs had 
been deposited previously by the appellant and placed to the credit of the 
Income Tax Appeals Suspense Account. 

The Income Tax Branch applied for a payment to the appellant from the 
Income Tax Appeals Suspense Account of $327.88 made up as follows: — 

Deposit held in Suspense Account $400 00 

Supreme Court Costs awarded appellant 200 00 

600 00 
Less — Privy Council Costs awarded government 272 12 

$327 88 

I objected to the proposed payment on the grounds that the appeal to the 
Supreme Court and the reference to the Privy Council should be considered 
separately and that distinct settlements should be made of the costs awarded 
in each case and suggested that the claim should be settled (1) by the pay- 
ment of $200 to the appellant from the Income Tax Appropriation, in settle- 
ment of the Supreme Court costs and (2) by retaining out of the appellant's 
deposit of $400 the amount of $272.12 taxed against him and the repayment to 
him of the balance on deposit, amounting to $127.88. The settlement was ulti- 
mately made in accordance with my suggestion. 



DEPARTMENTAL CORRESPONDENCE 215 



Purchase of Stationery Supplies 

I drew the attention of the Commissioner of Taxation to the fact that in 
some cases stationery supplies were purchased locally by the Inspectors of 
Taxation instead of being obtained through the Government Stationery Office 
at Ottawa in accordance with the Public Printing and Stationery Act. The 
Commissioner informed me that all Inspectors had been instructed by circular 
letter issued in October, 1926, to cease making any further direct purchases 
of stationery without special authority; and further that these instructions would 
be strictly enforced. 

Refund of Duty to Manitoba Refinery Co., Ltd. 

An Order in Council was passed on March 31, 1927, authorizing the refund 
to the Manitoba Refinery Company, Limited, of the sum of $377 representing 
Customs Duty paid on 27.70 proof gallons of imported spirits which were lost 
by accident in the distillery while being taken for blending purposes, the out- 
let at the bottom of the blending tank having been inadvertently left open. I 
questioned the proposed refund on the ground that under Section 92 of the 
Consolidated Revenue and Audit Act " No duties of Customs or Excise, paid 
to His Majesty on any goods, shall be remitted or refunded on account of 
such goods having, after the payment of such duties, been lost or destroyed by 
fire or other unavoidable accident." 

While the Commissioner of Excise was disposed to agree with me that so 
far as a strictly legal interpretation of the clause was concerned the payment 
of the refund was open to serious question he felt satisfied that such a case 
was not contemplated when the above clause was enacted. He was also of 
opinion that the loss was not the result of an unavoidable accident. 

No further action has been taken. 



Refund of Income Tax 

An application was received from the Income Tax Branch for the pay- 
ment of $27,582.68 to a certain tax payer, being a refund of Income Taxes paid 
for the years 1923 and 1924 on the grounds that the tax payer was non-resident 
in Canada. 

In reply to a request for fuller information with regard to this case I was 
informed that Income Taxes were paid for the year 1923 in the amount of 
$27,429.52 and for the year 1924 in the amount of $153.16 by an agent in 
Montreal of the tax payer; but that, under Section 4 (1) of the Income Tax 
Act, as amended by Chapter 49 of the Statutes of 1920 the tax payer was not 
liable to tax, as not residing or ordinarily resident in Canada, employed in 
Canada, or carrying on business in Canada, nor in any way receiving income for 
services rendered in Canada. 

On receipt of this information I did not make any further criticism. 

Remission and Cancellation of Taxes 

Authority was given by an Order in Council, dated April 28, 1927, for the 
remission and cancellation of the several sums payable by five specified tax- 
payers amounting to $68,498.77. In reply to my request for information as to 



216 AUDITOR GENERAL'S REPORT, 1926-27 



the circumstances under which such remission and cancellation became a legal 
obligation I was informed that the tax payers were shareholders in a Liverpool 
firm that in 1921 declared a stock dividend out of surplus accrued prior to 
December 31, 1916. The amounts of such dividends were included under protest 
in the 1921 Income Tax Returns, but after proof that the dividend was actually 
satisfied from a surplus that had accrued before the Income Tax law became 
effective the remission in question was recommended to Council by the Minister 
of Customs and Excise. 

I did not make any further objection. 

Salary Increases to Employees of the Income Tax Branch 

In my annual report for 1925-26 I called attention to the fact that the neces- 
sary approval of the Governor in Council had not been obtained for certain 
salary increases granted to employees of the Income Tax Branch. The approval 
of the Governor in Council in this regard was subsequently obtained. 



IMMIGRATION AND COLONIZATION DEPARTMENT 

Employment of Temporary Stenographer Without Civil Service Certificate 

A temporary clerk employed at Toronto was paid $967.50, under the Depart- 
ment's Letter of Credit, at an hourly rate from May 24th, 1926, to March 31st, 
1927. 

The certificate of the Civil Service Commission was not obtained for his 
appointment. I called the Department's attention to this omission but have 
not received a reply. 

According to information furnished me the services of this clerk have been 
continued into the fiscal year 1927-28. 



INDIAN AFFAIRS DEPARTMENT 

Indian Commissioner's Office, Regina 

The attention of the Department of Indian Affairs was drawn to the inade- 
quacy of the existing accounting system at the Indian Commissioner's Office at 
Regina, which does not readily permit of a comprehensive statement of affairs 
being prepared at frequent intervals for the information of the Commissioner and 
of the Indian Department. 

Several recommendations were made by me, the adoption of which would, 
in my opinion, provide a more satisfactory system of control and the Deputy 
Superintendent General in acknowledging receipt of my letter, stated that my 
suggestions would be given careful attention. However, so far as I am aware, 
none of my lecommendations have as yet been adopted. 



DEPARTMENTAL CORRESPONDENCE 217 



Payment of Mortgage of W. E. Gallienne 

A payment of $497 was made to W. E. Gallienne for goods supplied to 
Jos. Crepeau, an Indian, in August, 1919. As the claim was long overdue and 
was not certified by the Indian Agent, I asked for an explanation. 

The Department explained that it was found necessary in 1924 to remove 
some fifteen houses to Seven Islands Indian Reserve from land adjacent thereto 
for the reason that these houses were on lands owned by the Government of the 
Province of Quebec which had been sold to white settlers. One of the houses 
so moved was occupied by an Indian named Thomas Valiant, but the house 
belonged to Joseph Crepeau who died about two years before the sale took place. 

After the building had been moved, Mr. Gallienne, a merchant of Moisie, 
entered a claim against the Department on the ground that he held a mortgage 
on the building executed by Mr. Crepeau for $497 as security for an unpaid 
grocery account of $497. 

The Department considered that the best and most economical course to 
take was to pay the amount of the mortgage to Mr. Gallienne which was done 
on the advice of the Departmental Solicitor. 

Purchase of Hay charged to Capital Funds of Indians 

The Governor in Council, with the consent of the Fort Alexander Band of 
Indians, authorized the purchase of hay to the amount of $1,000, to be charged 
to Capital Funds of the Band. 

I pointed out that under Section 90 of the Indian Act expenditures from 
Capital are limited (1) to such purposes or on such works as will be of permanent 
value to the Band or will properly represent Capital, (2) to making loans to 
members of the Band to promote progress. 

Unless the amount authorized was to be treated as a loan it seems to me 
that any expenditure for cattle feed was not a proper charge on Capital within 
the meaning of the statute. 

I was informed that the points raised in my letter had been taken into con- 
sideration but an emergency had arisen and in order to save the Indians' cattle 
the supply of hay was absolutely necessary and the Capital Funds were alone 
available to meet the emergency. 

The transaction will not establish a precedent. 



Value of Living and Residential Allowances 

See remarks under Department of Agriculture, Page 213. 



INTERIOR DEPARTMENT 

Payment of Compensation to Employee Injured While on Duty 

The Compensation Act of 1918, (Chap. 15) as amended by Chapter 14 of 
1919 and Chapter 37 of 1925 makes provision for the payment of compensation to 
employees in the service of his Majesty who may be injured while on duty. The 
claim of a labourer who sustained serious injuries on a Geodetic Survey was 
dealt with by the Ontario Workmen's Compensation Board and the compen- 
sation payable under the Act was determined by that body and paid. It was 



218 AUDITOR GENERAL'S REPORT, 1926-27 



found subsequently that the amount so determined was not sufficient to meet the 
total expenses for medical services and other necessary outlay incurred by the 
claimant and an Order in Council was obtained authorizing the payment of the 
balance ($759.31) for which certified accounts had been rendered. 

The Department informed me, in reply to my request for an explanation of 
the proposed payment in addition to the amount allowed by the Workmen's 
Compensation Board that, the injuries sustained were of a very serious nature 
and called for special and prolonged medical attention. The Compensation 
Board did not take these special conditions into consideration and allowed only 
an amount based on the ordinary tariff of fees. The Board did not regard the 
allowances so made as final and saw no objection to payment of amounts dis- 
allowed or not taken into consideration if the Department desired to do so. 
Further, the Department informed me that the Department of Justice was of 
opinion the extra payments were legal provided there was a Parliamentary Vote 
applicable to such expenditure. 

In view of this statement of the circumstances in connection with the claim 
in question and the opinion of the Department of Justice I did not offer further 
objection. 



Value of Living and Residential Allowances 

See remarks under Department of Agriculture, Page 213. 



JUSTICE DEPARTMENT 

Accountable Advances to Officers of the Penitentiaries Branch 

A statement was submitted to the Deputy Minister of Justice showing the 
advances made during the year to certain officers of the Penitentiaries Branch 
for travelling expenses and the expenditure incurred thereunder. According 
to the statement the original advances were apparently greatly in excess of 
immediate requirements and further additional advances were made before the 
original advances had been accounted for. 

The Deputy Minister of Justice agreed with me that the advances seemed 
excessive but it was difficult to anticipate emergencies which might occur at the 
penitentiaries and the Superintendent was of opinion that he should have at his 
disposal sufficient funds to meet such emergencies. The Deputy Minister 
informed me that in future all advances to Penitentiary officials would be 
approved by him and accounts for travelling expenses rendered within one 
month after the return from each trip. 



LEGISLATION— HOUSE OF COMMONS 

Apparent Overpayment to Hon. Mr. Duff for Services as Deputy Speaker 

I brought to the notice of the Clerk of the House of Commons what appeared 
to me to be an overpayment of some $1,193.54 to Hon. Mr. Duff for his services 
as Deputy Speaker of the House of Commons. 

Hon. Mr. Duff was paid as Deputy Speaker to March 31, 1927 notwith- 
standing that he ceased to have the powers of Deputy Speaker on December 13, 



DEPARTMENTAL CORRESPONDENCE 219 



1926 when his successor — Hon. Mr. Johnston — was elected and paid at the rate 
of $4,000 per annum from December 14 to March 31, 1927, resulting in both Hon. 
Mr. Duff and Hon. Mr. Johnston being paid as Deputy Speakers for this latter 
period. 

The Clerk of the House of Commons in explanation of this duplicate pay- 
ment informed me that the Hon. Mr. Duff's salary for the full year was paid in 
accordance with a resolution passed at a meeting of the Board of Internal 
Economy of the House of Commons held on March 19, 1927. 

This resolution purports to be based on an opinion given by the Deputy 
Minister of Justice, but I find on reference to his letter addressed to Mr. 
Saunders, Deputy Minister of Finance, under date January 21, 1927, that the 
opinion referred to was concerned only with the Deputy Speaker's salary during 
the period between dissolution of Parliament and the following Session. 

The item in the Estimates of the fiscal year 1927-28 under Vote 452 "to 
provide for the salary of the Deputy Speaker from December 14, 1926 to March 
31, 1927 inclusive" does not provide Parliamentary authority for the payment of 
Hon. Mr. Duff's salary as Deputy Speaker for any period after his successor 
had been elected by the House of Commons. 



LEGISLATION— SENATE 



Increase of Salary cancelled 



Payment was made to an employee of the permanent staff at a salary greater 
than he was entitled to under the Civil Service Act. Objection having been taken 
the increase in salary was cancelled. 



MARINE AND FISHERIES DEPARTMENT 

Crews of St. Lawrence Dredging Fleet Paid in Cash 

I called the Department's attention to the system of paying the salaries of 
the crews of the St. Lawrence dredging plant in cash instead of by cheque made 
payable to order. 

Payment by cheque made to order has been the accepted form in Federal 
affairs for many years and is considered much safer and more satisfactory than 
cash payments. The paid cheques, which are forwarded to this Office are, in 
themselves proofs of payment. 

The Department, however, explains that payment by cheque in the case 
of the crews in the St. Lawrence Dredging Fleet is not practicable as the dredges 
are scattered on the river from Montreal to a point forty-five miles below Quebec 
and in many instances at places where there are no banking facilities. 

The paymaster, who is under bond travels on a government vessel to the 
several points where the dredges are at work and pays the members of the crew 
in cash once a month. Each member of the crew signs a pay-list for the amount 
received. 

No change has been made in the mode of payment. 



220 AUDITOR GENERAL'S REPORT, 1926-27 



Full Amount of Steamship Inspection Fees Not Collected 

In my report for 1925-26 I called attention to a shortage in the collection of 
steamship inspection fees at Vancouver. 

Under the regulations governing the inspection of steamships the total 
amount should have been collected on three passenger steamers at that port was 
$1,710 instead of $1,560, the amount brought to account. 

There was subsequently received from the owners of one of the steamers 
$50, leaving $100 still outstanding. 

The Department informed me that, since the three steamers in question 
were inspected in 1925, arrangements have been made to give them clearance on 
certificates issued by the Hong Kong Government. 

So far as I have been informed the balance of the shortage ($100) has not 
been collected— the Department being of opinion that no further action should 
be taken in the matter as the ships have never come regularly under Canadian 
inspection. 



DEPARTMENT OF NATIONAL DEFENCE 

Payment of Arrears of Salary 

Pay-lists covering arrears of salary for certain members of the staff were 
received in this Office. Payment was objected to for the reason that special 
provision for these arrears was not made in the Supply Bill. As no provision 
was made at the subsequent session of Parliament these arrears still remain 
unpaid. 



POST OFFICE DEPARTMENT 

Commission on Sale of Land 

A payment of $80 was made to Bessey & Bagley, being commission for 
sale of land. 

The Department explained that a mortgage had been secured on land owned 
by a Postmistress in Alberta to make good a shortage in her accounts, and the 
Department of Justice had allowed the agents this amount for making the sale. 

The proceeds from the sale of land were applied against the amount due the 
Department from the ex-Postmistress. 



Payment for Printing to a Winnipeg Firm 

An amount of $302 was paid to the Douglass-Mclntyre Printing and 
Binding Company, Winnipeg, for printing route lists. 

I called the Department's attention to the statutory provision that all 
printing, etc. required by the several departments of the Government shall be 
executed by the King's Printer. 

The Department explained that it was to make availaible at an earlier date 
the route lists for Winnipeg and west but advised me that steps were being taken 
to avoid a similar condition in the future. 



DEPARTMENTAL CORRESPONDENCE 221 



Obsolete Three Cent Stamps Destroyed 

Owing; to the adoption of the two cent letter rate of postage on July 1, 
1927, the Department had in stock a large supply of three cent stamps that 
would not be required. 

These stamps were sent to the Printing Bureau to be overprinted so as 
to represent a two cent rate, but when returned to the Post Office the work was 
so unsatisfactory that it was found necessary to destroy a large number of them. 
The destruction was carried out under the supervision of an officer of my 
Department and an officer of the Post Office Department. 

Some 10,100 of the stamps sent to the Bureau were mislaid or lost there, 
but the Post Office Department has informed me that part of the lost stamps 
has been recovered and notwithstanding enquiry made by the Royal Canadian 
Mounted Police, some 3,565 stamps are still missing. 



PUBLIC WORKS DEPARTMENT 

Extension of Contract for Dredging at Malagash, N.S. 

I called the attention of the Department to the enlargement of the contract 
with the Halifax Dredging Co. so as to include dredging requested by the 
Malagash Salt Products Co. over an area not included in the approved scheme. 

I pointed out to the Department that as the contract had been authorized 
by the Governor in Council a like authority should have been obtained for any 
enlargement of it. 

The Department, I was informed, profited by the enlargement, as heavy 
expenditures for wharf extension were thereby avoided and as clause 9 of the 
Specifications allowed a range of one-third either way a second Order in Council 
was not considered necessary and none has been received. 



Guarantee for Paving St. Patrick St., Ottawa 

The contract with the Standard Paving Co., for paving St. Patrick St., 
opposite Government property, called for a guarantee for a period of five years 
equal to ten per cent of the contract price. 

When application was made to pay the contractors the full amount of their 
contract, the Department informed me that the security deposit, made at the 
commencement of the work, was held to cover this guarantee. 



Water Rates, Motor Building, Ottawa 

The lease for the Motor Building at Ottawa calls for the payment of water 
rates by the Lessor. The attention of the Department was called to the pay- 
ment of accounts for the excess of the metered water rate over the assessed 
rate. The Department replied that, as the Photographic Staff in this building 
required more than the ordinary supply of water, the Department considered 
it only fair to the owners that the excess supply should be paid by the 
Government. 

I did not make any further objection. 



222 AUDITOR GENERAL'S REPORT, 1926-27 



ROYAL CANADIAN MOUNTED POLICE 

Grant to "Fine Fund" 

I had occasion to question the payment of an amount of $1,150 from the 
Police appropriation for Subsistence, etc., as a grant to be placed to the credit 
of the " Fine Fund," being proceeds of fines, etc. imposed by the Commissioner 
to provide recreation, reading matter and rewards for meritorious service 
for members of the force. I pointed out to the Department the vote 
was not intended to provide for a grant of this nature, and if such a grant was 
deemed necessary it should be authorized by a special Parliamentary appro- 
priation. The Commissioner informed me that in making this grant he had been 
following former precedent and departmental practice but that if occasion should 
arise for such a grant in the future proper Parliamentary sanction would be 
obtained. 



DEPARTMENT OF SECRETARY OF STATE 

Refunds of Fines Imposed Under Animal Contagious Diseases Act 

The Department of Agriculture made application for a refund of fines 
imposed and collected under the provisions of the Animal Contagious Diseases 
Act. On application for a copy of the Order in Council authorizing the refunds 
asked for I was informed by the Under Secretary of State that the refunds 
were authorized by the Governor General, on a report from the Department of 
Justice, as part of the Royal Prerogative. 

On reference of the question to the Department of Justice the Deputy 
Minister replied " that the instructions to the Governor General authorize and 
empower him to remit any fines, penalties or forfeitures which may become 
due and payable to His Majesty. There appears to be no limitation and there- 
fore I think that the authority of the Governor extends to remission of fines 
and penalties imposed under statutes. The prerogative conferred on the Gov- 
ernor General cannot be taken away except by express statute and I am not 
aware that there is any such. It follows from the above that the pardoning 
power conferred on the Governor General under the Royal Prerogative applies 
as well to remissions provided for by statute as to any others." 

In view of this opinion, I certified to the issue of cheques in payment of the 
refunds in question. 



TRADE AND COMMERCE DEPARTMENT 

Construction of Drier at Calgary 

In connection with the construction of a new drier building at the govern- 
ment elevator at Calgary I called the Department's attention to the cost of 
small tools being included as part of construction expenses. The engineer in 
charge explained that this was the usual practice for work on a cost plus basis 
but an adjustment would be made upon completion of the work. According 
to the vouchers submitted for audit on completion of the drier the necessary 
deductions were made. 



DEPARTMENTAL CORRESPONDENCE 223 



Disposal of Surplus Grain 

Subsection 4 of Section 87 of the Canada Grain Act, 1925, directs that — 
(4) In each year between the first day of July and the last day of 
August, stock shall be taken of the quantity of each grade of grain in 
the public terminal elevators; if in any year after the crop year ending 
after the thirty-first day of August, 1919, the total surplus of grain is 
found in excess of one quarter of one per cent of the gross amount of 
the grain received in the elevator during the crop year, such excess 
surplus shall be sold annually by the Board of Grain Commissioners 
and the proceeds thereof paid to the said Board. Such proceeds shall be 
applied towards the cost of the administration of The Canada Grain 
Act, in such manner as the Governor in Council may direct. 

The Department has informed me that collections to the amount of 
$173,206.69 have been received as the Government's share of the surpluses of 
the crop year 1925-26 and deposited to the credit of the Board of Grain Com- 
missioners in the Canadian Bank of Commerce at Fort William awaiting the 
directions of the Governor in Council as to the manner in which these surpluses 
are to be applied to the administration of The Canada Grain Act in accordance 
with the provisions of the Act in question. 

Payments to Indian Agents 

Certain Indian agents who were in receipt of classified salaries under the 
Civil Service Act were employed and paid as enumerators in the taking of the 
quinquennial census in June, 1926, in Manitoba, Saskatchewan and Alberta. 
As the additional payment for their services in this regard was contrary to the 
Civil Service Act I called the Department's attention to the matter and the 
Dominion Statistician informed me that the necessary Parliamentary authority 
would be obtained for future similar payments. 

Prince Rupert Elevator 

A payment of $14,000 was made to Carter Halls Aldinger Company, con- 
tractors for the construction of a grain elevator at Prince Rupert, being the 
difference in cost of Canadian cement which was used in the construction, and 
foreign cement which the contractor stated was the basis upon which the 
amount of his tender for the work was calculated. 

The Minister, under a provision to that effect in the contract, directed the 
contractor to use Canadian cement. The Department furnished details of the 
difference in cost of Canadian cement over foreign cement and the amount 
so arrived at ($14,000) was paid under authority of an Order in Council 
(P.C. 310-2017). 



224 RAPPORT DE L'AUDITEUR GENERAL, 1926-27 



PRECIS DE LA CORRESPONDANCE ECHANGEE AVEC 

LES MINISTERES 

Ce precis fait ressortir clairement toutes les observations et objections 

faites et signalees aux Ministeres au cours de la verification de 

leurs comptes de l'annee financiere 1926-27 

MINISTERE DE L'AGRICULTURE 

Estimation du montant des indemnites de logement et de vivres 

En vertu de Particle 2 (K) de la Loi des Pensions, 1924, le salaire d'un 
employe contribuant au fonds de pension comprend en meme temps que le salaire 
proprement dit un montant equivalent a la valeur des indemnites de logement 
et de subsistance qui lui sont accordees. D'apres les reglements institues par 
cette Loi, et approuves par le Gouverneur en son Conseil, il est stipule que le 
montant de ces indemnites doit etre fixe par le Gouverneur en son Conseil sur la 
commune recommandation de la Commission du Service Civil et du Sous-ministre 
du service interesse. Tous les employes de ce Ministere vises par les reglements 
ci-dessus'mentionnes, n'ont pas ete requis de satisfaire a ces conditions, il s'ensuit 
que les retenues devant etre faites pour leur contribution au fonds de pension 
ne Font pas ete sur le montant exact de leur "salaire", comme l'exigent ces 
reglements. 



COMMISSION DU SERVICE CIVIL 



Personnel — Depassement de credits 



La verification des bordereaux de paie de la Commission du Service Civil 
a montre que le nombre d 'employes d'une certaine classe, etait superieur a celui 
prevu par les credits. Apres avoir attire 1 'attention de la Commission du Service 
Civil sur ce point, elle prit aussitot des mesures pour ramener le nombre de ces 
employes a celui prevu. 



MINISTERE DES DOUANES ET DE L'ACCISE 

Cautions devant etre approuvees par le Ministere de la Justice 

Des cautions furent presentees par le Bureau de rimpot sur le revenu, au 
sujet de cheques perdus emis en faveur de deux employes de ce bureau. Ces 
cautions ne portaient aucune indication qu'elles avaient ete soumises au 
Ministere de la Justice qui devait les reconnaitre comme suffisantes pour pro- 
teger le Gouvernement contre toute perte 7 comme l'exigent les reglements 
du Conseil du Tresor. Elles furent en consequence renvoyees au commissaire 
de l'lmpot pour qu'il se conformat a ces reglements. I/approbation neces- 
saire du Ministere de la Justice fut obtenue dans un cas et j'ai ete prevenu que 
pour le second cas il se produisait un retard force par suite de l'eloignement de 
la region ou reside le fonctionnaire. 



CORRESPONDANCE AVEC LES MINISTERES 225 



Classification des recettes en revenus 

Dans mon rapport de 1925-26, (Vol. 1, page 249) je mentionnais avoir attire 
l'attention du Ministere des Douanes et de l'Accise sur la methode suivie a, l'egard 
des recettes provenant " d 'entrees a vue " (sight entries) , methode aboutissant a 
une classification defectueuse de ces recettes, et j'ajoutais que le Ministere avait 
consenti a faire, tous les mois, les ajustements necessaires. Dans la suite, le Sous- 
ministre interimaire apres reconsideration de cette question, demanda que Pon ne 
prit aucune decision a ce sujet avant que le Ministere ait etabli une methode per- 
mettant de donner des renseignements plus exacts, au bureau de l'Auditeur Ge- 
neral. 

Je me renseignai a ce propos, pour savoir si ce Ministere avait les moyens 
de recouvrer le plein montant du sur les importations sur entrees a vue, au cas 
ou le depot accepte par le receveur des douanes serait insumsant. Le Sous-mi- 
nistre interimaire me repondit que cette question avait ete prise en consideration 
et qu'au cours de la derniere session du Parlement, la Loi des Douanes avait 
ete modifiee, et donnait une plus grande protection contre des possibilites de 
pertes de revenu dans les cas d'entrees a, vue. 

Appel contre une evaluation d'Impot sur le revenu 

Un appel fut intente devant la Cour Supreme, par John B . McLeod, 
executeur testamentaire, contre une evaluation d'impot sur le revenu et le Gouver- 
nement fut condamne aux depens s'elevant a $200. Le demandeur sollicita, 
dans la suite l'autorisation d'en appeler au Conseil Prive, mais sa requete fut 
rejetee et les frais, qu'il fut condamne a payer au Gouvernement, s'eleverent a 
$272.12. Un depot de $400 avait ete fait au prealable, a titre de garantie, et 
verse au credit du compte provisoire pour appel de decisions relatives a Timpot 
sur le revenu. 

Le Bureau de Fimpot sur le revenu, demanda l'autorisation de payer au de- 
mandeur, a meme ce compte, une somme de $327.88, qui s'etablissait comme 
suit: 

Depot verse au compte en suspens $ 400 00 

Somme accordee au demandeur par la 

Cour Supreme 200 00 $ 600 00 

A deduire: Frais accordes au Gouverne- 
ment par le Conseil Prive 272 12 



$ 327 88 



Je m'opposai au paiement tel qu'il etait propose, faisant remarquer que 
l'appe'l a la Cour Supreme et la requete au Conseil Prive devaient etre regardes 
comme deux affaires absolument distinctes, et donner lieu a un reglement separe. 
Je proposal, (1) qu'une somme de $200, montant des depens accorde au deman- 
deur par la Cour Supreme, lui fut versee a meme les credits de Timpot sur le 
revenu; (2) qu'une retenue de $272.12, montant des frais qu'il devait verser 
au Gouvernement, fut faite sur sa garantie et qu'on lui en remboursat la 
balance, soit $127.88. Le reglement se fit comme je le proposals. 

45743-15 



226 RAPPORT DE L'AUDITEUR GENERAL, 1926-27 



Achat d'articles de bureau 

J'attirai Pattention du Commissaire de l'impot sur ce qu'en plusieurs occa- 
sions les inspecteurs de Pimpot avaient achete sur place des articles de bureau, 
au lieu de se les procurer de l'Imprimeur du Roi a Ottawa, comme le veut la Loi 
sur PImprimerie et la Papeterie. Le Commissaire m'informa qu'au mois 
d'octobre 1926, tous les inspecteurs avaient recu ordre par circulaire de ne plus 
faire d'achats sur place, a moins d'une autorisation speciale, et que ces instruc- 
tions seraient strictement observees a Pavenir. 

Remboursement de droits a la "Manitoba Refinery Co. Ltd." 

Un arrete en Conseil en date du 31 mars 1927, autorisait le remboursement 
d'une somme de $377 a la u Manitoba Refinery Company, Limited ". Cette som- 
me representait les droits de douane payes sur 27 gallons 70 d'alcool importe, 
pesant 50° qui furent perdus accidentellement dans la distillerie au cours d'un 
melange, le robinet d'ecoulement de la cuve etant reste ouvert par megarde. Je 
mis en doute la regularite de ce remboursement. L'article 92 de la Loi du 
Revenu consolide et de la Verification specifiant que: "Aucuns droits de douane 
ou d'accise, payes a Sa Majeste sur des marchandises, ne seront remis ou rem- 
bourses, du fait qu'apres paiement lesdites marchandises ont ete perdues ou 
detruites par suite de feu, ou par tout autre cas de force majeure ". Bien que le 
commissaire de Paccise convint avec moi qu'au point de vue de ^interpretation 
stricte de cette clause, la legalite du remboursement put etre mise en doute, il 
etait cependant persuade que la Loi lorsqu'elle avait ete votee n'avait pas 
prevu un tel cas. II etait egalement d'avis que la perte ne resultait pas d'un 
accident inevitable. 

La question en est restee la. 

Remboursement d'impot sur le revenu 

Le Bureau de Pimpot sur le revenu demanda Pautorisation de rembourser 
a un contribuable une somme de $27,582.68 que ledit contribuable, ne residant 
pas au Canada, n'aurait pas du verser comme impot sur le revenu en 1923 et 1924. 

Ayant demande des renseignements complementaires, il me fut repondu que 
le representant, a Montreal, de ce contribuable avait verse en 1923, $27,429.52, 
et en 1924, $153.16, comme montant de l'impot sur le revenu, mais qu'en vertu 
de Particle 4, (1), de la Loi de Pimpot sur le revenu, telle que modifiee par le 
chapitre 49 des Statuts de 1920, ce contribuable n'etait pas soumis a cet impot 
puisqu'il n'etait pas residant, ou habituellement residant au Canada, n'y etait 
pas employe, n'y exploitait pas un commerce ou n'y touchait pas un revenu pour 
services rendus. 

Au regu de ces informations, je ne m'opposai plus a ce remboursement. 

Remise et Annulation d'impots 

Un arrete en Conseil, en date du 28 avril 1927, autorisait Pannulation et la 
remise de plusieurs sommes s'elevant a $68,498.77 et que cinq contribuables spe- 
cialement designes devaient payer. En reponse a une demande de renseignements 
sur les circonstances faisant que cette annulation et remise soient une obligation 



CORRESPONDANCE AVEC LES MINISTERES 227 



legale, il me fut repondu que ces contribuables etaient aetionnaires dans une 
societe de Liverpool qui, en 1921, avait declare un dividende sur des benefices 
accumules anterieurement au 31 decembre 1916. Le montant de ces dividendes 
avait ete inclus, sous protet, dans le rapport du revenu soumis a l'impot en 
1921, mais apres qu'il eut ete prouve que le dividende paye provenait reellement 
d'un surplus datant d'une epoque anterieure a celle ou la Loi entrait en vigueur, 
cette remise fut recommandee au Conseil par le Ministre des Douanes et de 
rAccise, et je n'y fis plus objection. 

Augmentation de salaire a des employes du Bureau de l'lmpot sur le revenu 

J'attirais l'attention, dans mon rapport annuel de 1925-26, sur le fait que 
des augmentations de salaire consenties a certains employes du Bureau de l'impot 
sur le revenu n'avaient pas, comme elles eussent du 1 etre, ete approuvees par le 
Gouverneur en son Conseil. 

Elles furent approuvees dans la suite. 



MINISTERE DE ^IMMIGRATION ET DE LA COLONISATION 

Emploi d'un stenographe temporaire sans certificat de la Commission 

du Service Civil 

Un commis temporaire aux ecritures fut employe a Toronto, a tant de 
l'heure, du 24 mai 1926 au 31 mars 1927 et recut sur le credit du Ministere une 
somme de $957.50. 

Aucun certificat n'avait ete obtenu du Service Civil pour sa nomination. Je 
fis remarquer au Ministere que cette formalite avait ete omise, mais ne reQUS 
aucune reponse. 

D'apres des renseignements qui m'ont ete communiques, cet employe con- 
tinue d'occuper cette situation en 192*7-1928. 



DEPARTEMENT DES AFFAIRES INDIENNES 

Bureau du Commissaire des Indiens de Regina 

On attira Tattention du Departement des Affaires Indiennes sur Tinsuffisance 
des methodes actuelles de comptabilite du Bureau du Commissaire des Affaires 
Indiennes de Regina, ne permettant pas d'etablir un etat comprehensif de ees 
affaires et de renseigner en tout temps le Commissaire et le Departement. 

Plusieurs recommandations furent faites qui, si elles etaient adoptees, per- 
mettraient, a mon avis, d'etablir un controle plus satisfaisant. En m'accusant 
reception de ma lettre le Surintendant general adjoint m'assurait que ces recom- 
mandations seraient examinees avec le plus grand soin, mais jusqu'a ce jour, 
en autant qu'il m'ait ete possible de m'en assurer, aucune n'a encore ete mise 
en pratique. 

45743—16 



228 RAPPORT DE L'AUDITEUR GENERAL, 1926-27 



Paiement de Phypotheque de W. E. Gallienne 

Un paiement de $497.00 fut fait a W. E. Gallienne pour des marchandises 
qu'il avait fournies en aout 1919 a un Indien du nom de Jos. Crepeau. Ce 
compte etant du depuis longtemps et n'ayant pas ete certifie par l'agent des 
Indiens, je demandai des explications. 

Le Departement m'expliqua qu'en 1924, le Gouvernement de Quebec ayant 
vendu a des colons des terres lui appartenant on avait ete dans la necessite de 
transporter dans la reserve indienne des Sept lies, une quinzaine de maisons se 
trouvant sur les terrains ainsi vendus. L une des maisons ainsi transportee etait 
habitee par un Indien du nom de Thomas Valiant, mais appartenait a Joseph 
Crepeau, decede environ deux ans avant que la vente n'ait eu lieu. 

Apres que la maison eut ete transportee, M. Gallienne, marchand de Moisie, 
adressa une reclamation au Departement declarant qu'il avait une hypotheque 
de $497 sur la maison construite par Crepeau en garantie d'un compte impaye 
d'epicerie de ce montant. 

Sur les conseils de son avocat le Ministere estima plus avantageux de payer 
rhypotheque Gallienne. 



Achat de fourrage charge au Capital des Indiens 

Le Gouverneur en son Conseil, avec le consentement de la Bande des Indiens 
de Fort Alexandre, autorisa un achat de fourrage s'elevant a $1,000 et devant etre 
charge au Capital de cette Bande. 

Je fis remarquer que d'apres Particle 90 de la Loi des Indiens, les depenses 
en capital devaient se borner, (1) a des fins ou a, des travaux de nature perma- 
nente ou ayant une valeur egale au capital; (2) a des prets aux membres de la 
Bande pour aider a sa prosperite. 

A moins que la depense autorisee ne soit regardee comme un pret, il me 
semble que si Ton s'en tient a la lettre de la Loi, aucune depense pour Talimen- 
tation du betail ne peut etre chargee au capital. 

J'ai ete prevenu que les objections souleyees dans ma lettre avaient ete 
prises en consideration, mais que Ton s'etait trouve en face de circonstances de 
force majeure, cet achat de fourrage etant indispensable pour sauver les bestiaux 
des Indiens et que seul le Fonds Capital etait disponible pour permettre de 
faire face a la situation. 

II fut convenu que cette transaction n'etablirait pas un precedent. 



Estimation du montant des indemnites de logement et de vivres 

Voir sur ce sujet, precis de la correspondance, Ministere de PAgriculture, 
page 224. 



CORRESPONDANCE AVEC LES MINISTERES 229 



MINISTERE DE L'INTERIEUR 

Indemnite a un employe blesse en service 

La Loi des accidents du travail de 1918 (chapitre 15) telle que modifiee par 
le chapitre 14 de la Loi de 1919 et le chapitre 37 de la Loi de 1925, prevoit le 
paiement d'indemnites aux employes de Sa Majeste qui ont ete blesses 
pendant leur service. Au cours de leves geodesiques un ouvrier fut gravement 
blesse. Son cas fut soumis a la Commission des accidents du travail de l'Ontario 
qui fixa et pay a 1'indemnite a laquelle cet ouvrier avait droit en vertu de cette 
Loi. Dans la suite Ton reconnut que le montant ainsi attribue n'etait pas suffi- 
sant pour payer les frais de medecin et les autres depenses necessaires, qu'avait 
ete oblige de faire le plaignant. Un arrete en Conseil autorisa le paiement de 
la balance de cette depense ($759.31) pour laquelle des comptes certifies avaient 
ete produits. 

En reponse a ma demande de renseignement, le Ministere m'expliqua que 
ce paiement supplementally a celui deja consenti par la Commission des acci- 
dents du travail avait ete necessite par la gravite de l'accident qui avait demande 
des soins medicaux speciaux et prolonges. 

La Commission des accidents du travail n'avait pas tenu compte de ces 
conditions speciales en fixant 1'indemnite qu'elle avait accordee et ne s'etait 
basee que sur le taux ordinaire. La Commission ne considerait pas cette indem- 
nite comme definitive, et ne faisait aucune objection a un paiement qu'elle avait 
d'abord refuse ou qu'elle n'avait pas pris en consideration, si telle etait l'opinion 
du Ministere. J'etais de plus, prevenu par le Ministere de la Justice que d'apres 
lui des paiements additionnels etaient legaux, s'il existait des credits parlemen- 
t a ires dans ce but, 

Apres que Ton m'eut expose les circonstances donnant lieu a cette reclama- 
tion et que je connus l'opinion du Ministere de la Justice, je ne fis plus d'objection 
a ce paiement. 

Estimation flu montant des indemnites de logement et de vivres 

Voir sur ce sujet precis de la correspondance, Ministere de PAgriculture, 
page 224. 



MINISTERE DE LA JUSTICE 

Avances dont sont comptables les fonctionnaires des penitenciers 

On a soumis au Sous-ministre de la Justice un etat des avances consenties 
au cours de 1'annee a divers fonctionnaires du service des penitenciers pour frais 
de voyages et depenses en resultant, II ressortait de cet etat que les premieres 
avances etaient de beaucoup superieures a ce qu'elles eussent du etre et que de 
de nouvelles avances avaient meme encore ete consenties avant que les premieres 
naient ete justifiees. 

Le Sous-ministre de la Justice convint que les avances paraissaient exagerees, 
mais qu'il etait difficile dans les penitenciers de prevoir les evenements pouvant 
se produire et le surintendant voulait avoir a sa disposition des fonds suffisants 
pour lui permettre d'y faire face. Le Sous-ministre m'informa qu'a Tavenir 
toutes les avances consenties aux fonctionnaires des penitenciers, seraient approu- 
vees par lui, et que dans le mois suivant le retour de chaque deplacement, il 
rendrait compte des sommes depensees. 



230 RAPPORT DE L'AUDITEUR G^NfiRAL, 1926-27 



LEGISLATION— SfiNAT ET CHAMBRE DES COMMUNES 

Surpaye a l'Hon. Duff en sa qualite de vice-president de la 
Chambre des communes 

J'attirai l'attention du Greffier de la Chambre des communes sur ce que, 
l'honorable Duff, ancien vice-president de la Chambre des communes, avait 
touche en cette qualite environ $1,193.54 de plus que la somme a laquelle il 
avait droit. 

L'honorable Duff recut son traitement de vice-president de la Chambre 
jusqu'au 31 mars 1927, bien qu'il n'occupat plus cette situation a partir du 13 
decembre 1926, date ou il fut remplace par l'honorable M. Johnston qui, de son 
cote, fut paye sur le taux de $4,000 par an du 14 decembre au 31 mars 1927. Pen- 
dant cette periode M. Duff et M. Johnston toucherent tous deux les emoluments 
de vice-president. 

Pour expliquer ce double paiement le Greffier de la Chambre des communes 
me dit que le traitement de l'honorable Duff lui avait ete paye pour l'annee 
entiere conformement a une resolution adoptee le 19 mars 1927 par la Com- 
mission de regie interieure de la Chambre des communes. 

Cette resolution s'appuierait sur une opinion du Sous-ministre de la Justice. 
Cependant si je m'en rapporte a une lettre en date du 21 Janvier 1927, adressee 
par ce dernier a M. Saunders, Sous-ministre des Finances, je constate que 
cette opinion ne se rapporte qu'aux emoluments du vice-president pour la pe- 
riode allant de la dissolution du Parlement a la session suivante. 

Dans le budget de l'annee financiere 1927-28, le credit 452 vote " pour 
pourvoir aux emoluments du vice-president de la Chambre des communes du 
14 decembre 1926 au 31 mars 1927 inclus ", ne prevoit le paiement des emo- 
luments de l'honorable Duff, comme vice-president de la Chambre des com- 
munes, pour aucune periode apres Selection de son successeur par la Chambre. 

Augmentation de salaire annulee 

Un employe du personnel permanent ayant retire un salaire plus eleve 
que celui auquel il avait droit en vertu de la Loi du Service Civil, je m'opposai 
a cette augmentation de salaire qui fut annulee. 



MINISTERE DE LA MARINE ET DES PECHERIES 

Equipages des dragues du St. Laurent payes en argent 

J'attirai l'attention du Ministere sur ce que les equipages des dragues du 
Saint-Laurent etaient payes en argent au lieu de l'etre par cheques a ordre. 

Depuis de nombreuses annees ce dernier mode de paiement a ete adopte 
par le Gouvernement federal comme etant le plus sur et le plus satisfaisant, les 
cheques etant en eux memes une preuve de paiement sont ensuite transmis a 
mon bureau pour verification. 

Le Ministere m'expliqua que dans le cas des equipages des dragues du Saint- 
Laurent, le paiement par cheque n'etait pas pratique, les dragues etant echelon- 
nees sur le fleuve depuis Montreal jusqu'a 45 milles en aval de Quebec et se 
trouvaient souvent tres eloignees des banques. 

Le payeur, qui est cautionne, voyage sur un bateau du Gouvernement, et 
se rend une fois par mois a chaque point ou se trouvent des dragues pour payer 
Pequipage. Chaque membre de l'equipage signe un regu pour le montant qu'il 
a touche. 

Aucun changement n'a ete apporte a ce mode de paiement. 



CORRESPONDANCE AVEC LES MINISTERES 231 



Droits d'inspection des vapeurs non percus en totalite 

J'attirai rattention dans mon rapport de 1925-26 sur un deficit qui s'etait 
produit a Vancouver dans la perception des droits d'inspection des navires a 
vapeur. 

D'apres les reglements applicables a ces navires, les droits qui eussent du 
etre percus sur les trois bateaux de passagers etaient de $1,710 au lieu du mon- 
tant verse de $1,560. 

Dans la suite les armateurs verserent $50 pour l'un des navires laissant 
une balance impayee de $100. 

Je fus avise par le Ministere que depuis que ces trois vapeurs avaient ete 
inspectes en 1925, des arrangements avaient ete conclus pour leur delivrer des 
conges sur la presentation de certificats emis par le Gouvernement de Hong-Kong. 

En autant que j'ai pu m'en assurer la balance de $100 n'a pas encore ete 
pergue, le Ministere etant d'avis de ne pas donner suite a cette affaire, ces, 
vapeurs n'ayant jamais ete inspectes d'une fac.on reguliere au Canada. 



MINISTERE DE LA DEFENSE NATIONALE 

Paiement de salaires arrieres 

Des bordereaux de paie se rapportant a des arrieres dus a certains employes 
furent presentes a ce bureau. Le paiement en fut conteste, le Bill des Subsides 
ne contenant aucun credit pouvant y etre applique. lis sont encore impayes, le 
Parlement au cours de la derniere session n'ayant pris aucune disposition a ce 
sujet. 



MINISTERE DES POSTES 

Commission pour la vente d'une terre 

Un paiement de $80 fut fait a Bessey et Bagley a titre de commission 
pour la vente d'une terre. 

Le Ministere m'expliqua que pour se couvrir d'un deficit qui avait eu lieu 
dans la caisse d'une receveuse des postes de l'Alberta, il avait pris une hypo- 
theque sur une terre appartenant a cette derniere, et le Ministere de la Justice 
avait accorde une commission de $80 aux agents ayant fait la vente. 

Le produit de cette vente servit a indemniser le Ministere de la perte que lui 
avait fait subir l'ancienne receveuse des postes. 

Paiement pour travaux d'imprimerie a une firme de Winnipeg 

Une somme de $302 fut payee a la " Douglas Mclntyre Printing and Bind- 
ing Company ", de Winnipeg pour des listes d'acheminement qu'elle avait im- 
primees. 

J'attirai l'attention du Ministere sur Particle de la Loi qui veut que tous 
les travaux d'imprimerie des differents Ministeres soient faits par l'Imprimeur 
du Roi. 

Le Ministere me repondit que s'il en avait agi ainsi c'etait pour que ces 
listes d'acheminement concernant Winnipeg et l'Ouest lui soient livrees plus 
promptement, mais qu'a l'avenir il prendrait des mesures pour se conformer a 
la Loi. 



232 RAPPORT DE L'AUDITEUR GENERAL, 1926-27 



Destruction d'anciens timbres de trois cents 

Le ler juillet 1927 le cout du port des lettres ay ant ete abaisse a deux cents 
le Ministere se trouva avoir en mains une grande quantite de timbres de trois 
cents devenus inutiles. 

Ces timbres furent envoyes a l'lmprimerie du Gouvernement pour etre reim- 
primes en timbres de deux cents, mais quand ils furent retournes au bureau de 
poste le travail etait si peu satisfaisant qu'il fut necessaire d'en detruire une 
grande partie. Cette destruction se fit sous la surveillance de deux fonction- 
naires, Tun appartenant a mon bureau, l'autre au Ministere des Postes. 

Environ 10,100 de ces timbres furent egares ou perdus a rimprimerie. Le 
Ministere m'avisa dans la suite qu'un certain nombre en avait ete retrouve 
et que la Gendarmerie royale du Canada faisait une enquete sur ceux manquant 
encore. 

Malgre ces recherches 3,565 timbres n'ont pu etre retrouves. 



MINISTERE DES TRAVAUX PUBLICS 

Extension du contrat de dragage de Malagash, N.-E. 

J'attirai l'attention du Ministere sur {'extension du contrat passe avec la 
"Halifax Dredging Co.", pour comprendre les dragages demandes par la 
"Malagash Salt Products Co." couvrant une plus grande etendue que celle prevue 
dans le projet originel. 

Je faisais remarquer que les travaux prevus par le contrat ayant ete approu- 
ves par le Gouverneur en son Conseil, toute extension du contrat devrait aussi 
etre autorisee par un nouvel arrete en Conseil. 

II me fut repondu que ces travaux etaient avantageux au Ministere, lui 
evitant le prolongement d'un quai qui eut entraine de grosses depenses et que 
d'apres la clause 9 du contrat les travaux pouvaient etre soit augmented soit 
diminues d'un tiers sans qu'il soit necessaire d'obtenir un arrete en Conseil. 
Aucun n'a ete passe depuis. 

Garantie pour le pavage de la rue St. Patrick, Ottawa 

D'apres le contrat passe avec la " Standard Paving Co.", pour le pavage de 
la rue St. Patrick, en face des edifices du gouvernement, une somme egale^ a dix 
pour cent du montant du contrat devait, pendant cinq ans, etre deposee a titre 
de garantie. 

Quand fut presentee la demande pour regler la totalite du prix des travaux 
aux entrepreneurs je fus avise par le Ministere que celui-ci gardait comme ga- 
rantie le depot qui avait etc fait au debut des travaux. 

Taxes d'eau du "Motor Building", Ottawa 

Le bail de location du " Motor Building " prevoit que les taxes d'eau doivent 
etre payees par le proprietaire. J'attirai l'attention du Ministere sur le fait que 
des paiements avaient eu lieu pour le volume d'eau employe, en surplus de celui 
prevu. Le Ministere repondit que l'atelier de photographie se trouvant dans cet 
immeuble, la consommation d'eau y etait superieure a la normale, et qu'il estimait 
qu'il n'etait que juste que le Gouvernement pay at au proprietaire le surplus 
d'eau ainsi employe. Je ne fis plus alors aucune objection. 



CORRESPONDANCE AVEC LES MINISTERES 233 



GENDARMERIE ROYALE A CHEVAL 

Virement au "Fine Fund" 

J'eus occasion de mettre en doute la legalite d'un paiement de $1,150 fait au 
"Fine Fund" a meme les credits de subsistance de la police. Ce fonds est constitue 
par les amendes, etc . . . imposees par le Commissaire et sert a procurer des distrac- 
tions, des livres, aux membres de la gendarmerie et a recompenser ceux d'entre 
eux ayant accompli des actions meritoires. Je fis remarquer au Ministere que ce 
credit ne prevoyait pas de tels versements et au cas ou le "Fine Fund" aurait 
besoin d'argent, il devrait lui etre accorde par un vote special du Parlement. 
Le Commissaire de la police m'informa qu'en agissant ainsi il avait suivi une 
coutume en Usage depuis longtemps dans son service, mais qu'a l'avenir s'il 
etait necessaire de pourvoir a un tel paiement il obtiendrait l'autorisation neces- 
saire du Parlement. 



SECRETARIAT D'ETAT 

Remboursements d'amendes imposees en vertu de la Loi sur les epizooties 

Le Ministere de 1' Agriculture demanda a etre autorise a rembourser des 
amendes imposees et pergues en vertu de la Loi sur les epizooties. Ayant de- 
mande une copie de l'arrete en Conseil autorisant ces remboursements, je fus 
aviso par le Sous-secretaire d'Etat qu'ils etaient autorises par le Gouverneur 
General en vertu de ses prerogatives royales et qu'ils pouvaient etre accordes 
apres en avoir refere au Ministere de la Justice. Je soumis cette reponse au Minis- 
tere de la Justice et le Sous-ministre me repondit " que d'apres ses ins- 
tructions le Gouverneur General est autorise et a le pouvoir de remettre toute 
penalite ou faire rembourser toute amende, ou toute somme saisie qui peuvent 
etre versees a Sa Majeste. Rien ne semble limiter ce pouvoir et je pense que de 
son autorite le Gouverneur peut ordonner le remboursement d'amendes et la 
remise de toute penalite imposee en vertu de Lois. Seule une Loi speciale pour- 
rait priver le Gouverneur de cette prerogative et je ne sache pas qu'il en existe. 
II s'ensuit que le droit de grace confere au Gouverneur General en vertu des pre- 
rogatives royales peut aussi bien s'appliquer a des amendes imposees en vertu 
de lois qu'a toutes autre's penalites". 

Sur l'autorite de cette opinion j'approuvai les cheques qui avaient ete emis 
pour les remboursements en question. 



MINISTERE DU COMMERCE 

Construction d'un sechoir a Calgary 

Un nouveau sechoir ayant ete ajoute a l'elevateur de l'Etat, a Calgary, 
j'attirai l'attention du Ministre sur ce que le cout de petits outils etait porte au 
compte des depenses de construction. L'ingenieur en charge de la construction 
repondit que c 'etait une coutume courante pour les travaux effectues a prix de 
revient, plus pourcentage, mais qu'un ajustement aurait lieu les travaux termines. 
D'apres les pieces justificatives qui furent soumises a, ma verification le sechoir 
une fois termine, les deductions necessaires ont ete faites. • 



234 RAPPORT DE L'AUDITEUR GENERAL, 1926-27 



Produit de la vente du surplus de grain 

Le paragraphe 4 de l'article 87 de la Loi des Grains du Canada, 1925, 
ordonne que: — 

(4) Entre le premier jour de juillet et le dernier jour d'aout de 
chaque annee il doit etre dresse un inventaire de la qualite de chaque type 
de grains restant dans les elevateurs publics de tete de ligne; si en une 
annee quelconque apres Pannee de recolte se terminant apres le trente et 
unieme jour d'aout 1919, Pexcedent total du grain accuse le quart de un 
pour cent du total brut du grain regu dans l'elevateur durant l'annee de 
la recolte, ce surplus doit etre vendu annuellement par la commission des 
grains, et le produit de cette vente doit etre verse a ladite commifesion. 
Ce produit doit etre applique aux frais de radministration de la Loi des 
Grains du Canada, de la maniere que le Gouverneur en son conseil peut 
prescrire. 

Le Ministere m'a prevenu que des encaissements s'elevant a $173,206.69 
avaient ete effectues et representaient la part du Gouvernement dans les surplus 
de la recolte de 1925-26. Cette somme avait ete deposee a la Banque Cana- 
dienne de Commerce de Fort-William et portee au credit des Commissaires des 
grains en attendant les ordres du Gouverneur en son conseil pour affecter ces 
surplus a radministration de la Loi des Grains du Canada conformement aux 
dispositions de cette Loi. 

Paiements a des agents du departement des Affaires Indiennes 

Certains agents du departement des Affaires indiennes rentrant dans la 
categorie des employes dont le salaire a ete fixe par la Loi du Service Civil, 
furent employes et payes comme enumerateurs au cours du recensement quin- 
quennal qui eut lieu au mois de juin 1926 dans le Manitoba, la Saskatchewan et 
TAlberta. J'attirai ^attention du Ministere sur ce qu'un paiement additionnel 
pour ce travail etait contraire a, la Loi du Service Civil et le statisticien du Domi- 
nion me repondit qu'a Tavenir la sanction parlementaire necessaire serait deman- 
ded pour de semblables paiements. 

Elevateur de Prince Rupert 

Une somme de $14,000 fut payee a "Carter Halls Aldinger Company", entre- 
preneurs charges de la construction d'un elevateur a Prince-Rupert. Cette somme 
representait la difference de prix d'achat entre le ciment canadien qui fut employe 
pour cette construction et le ciment etranger, qui au dire de Pentrepreneur avait 
servi de base pour le prix de leur soumission. 

Le Ministre, en vertu d'une des clauses du contrat prevoyant ce cas, donna 
ordre a Tentrepreneur d'employer du ciment canadien. Le Ministere etablit la 
difference de prix entre le ciment canadien et le ciment etranger, difference qui 
s'eleva a $14,000 et fut payee en vertu d'un arrete en Conseil, (C.P. 310-2017). 



DOMINION OF CANADA 



REPORT 



OF THE 



Auditor General 



FOR THE 

YEAR ENDED MARCH 31 



1927 



VOLUME II 



PARTS "A" to "ZZ" 




OTTAWA 

F. A. ACLAND 

PRINTER TO THE KING'S MOST EXCELLENT MAJESTV 

1927 



DOMINION DU CANADA 



RAPPORT 

DE 

L'AUDITEUR GENERAL 



POUR 

L'ANNEE FINANCIERE CLOSE LE 31 MARS 



1927 



VOLUME II 

PARTIES "A" a "ZZ" 



mm 



OTTAWA 

F. A. ACLAND 

IMP RIME UR DE SA TRfiS EXCELLENTE MAJESTE LE ROI 

1927 



TABLE OF CONTENTS 



DETAILS OF REVENUE AND EXPENDITURE 

DETAILED INDEX AT END OF THIS VOLUME 

VOLUME II 

Agriculture Department Part A 

Archives Department " B 

Auditor General's Office " BB 

Civil Service Commission " C 

Customs and Excise Department (National Revenue) " D 

External Affairs Department " E 

Finance Department " F 

Governor General's Secretary's Office " G 

Health Department " GG 

Immigration and Colonization Department " H 

Indian Affairs Department " I 

Insurance Department " J 

Interior Department " K 

Justice Department " L 

Labour Department " M 

Legislation " N 

Marine and Fisheries Department " O 

Mines Department " P 

National Defence Department " Q 

Patent and Copyright Office " R 

Post Office Department " S 

Printing and Stationery Department " T 

Privy Council Office " U 

Public Works Department " V 

Railways and Canals Department " W 

Royal Canadian Mounted Police " X 

Secretary of State Department " Y 

Soldiers' Civil Re-Establishment Department " YY 

Soldier Settlement Board " Z 

Trade and Commerce Department " ZZ 



Explanation of Abbreviations Page VI 



IV 



TABLE DES MATIERES 



DETAIL DES REVENUS ET DES DEPENSES 

DEVELOPPE3IENT DE L'INDEX A LA FIN DE CE VOLUME. 

VOLUME II 

Ministere de l' Agriculture Partie A 

Archives " B 

Bureau de l'Auditeur general " BB 

Commission du Service civil " C 

Ministers des Douanes et de l'Accise (Revenu national) " D 

Ministere des Affaires exterieures " E 

Ministere des Finances " F 

Secretariat du Gouverneur general " G 

Ministere de la Sante " GG 

Ministere de l'Immigration et de la Colonisation " H 

Departement des Affaires indiennes " I 

Departement des Assurances " J 

Ministere de l'Interieur " K 

Ministere de la Justice " L 

Ministere du Travail " M 

Legislation • " N 

Ministere de la Marine et des Pecheries " O 

Ministere des Mines " P 

Ministere de la Defense Nationale " Q 

Brevets et droits d'Auteur " R 

Ministere des Postes " S 

Impressions et papeterie de l'Etat " T 

Bureau du Conseil Prive " U 

Ministere des Travaux publics " V 

Ministere des Chemins de fer et Canaux " W 

Gendarmerie Royale a cheval du Canada " X 

Secretariat d'Etat " Y 

Ministere du retablissement des soldats dans la vie civile " YY 

Commission d'etablissement des soldats " Z 

Ministere du Commerce " ZZ 

Explications des abreviations Page VI 



KEY TO THE ABBREVIATIONS USED— EXPLICATION DES 
ABREVATIONS EMPLOYEES 



Acct Accountant Comptable 

Agt Agent Agent 

App. pr Appliance Operator Operateur de machines a calculer 

Asst Assistant Adjoint 

Asst. chief eng Assistant Chief Engineer Ingenieur en chef adjoint 

Asst. eng Assistant Engineer Ingenieur adjoint 

Asst. dir Assistant Director Directeur adjoint 

Asst. editor Assistant Editor Editeur adjoint 

Asst. mech. eng Assistant Mechanical Engineer. . .Ingenieur mecanicien adjoint 

Assoc Associate Associe 

Aud. acct Audit Accountant Verificateur comptable 

Bk-kpr Bookkeeper Teneur de livres 

Bldg Building Immeuble 

Clk Clerk Commis 

Coll Collector Encaisseur 

Comm Commissioner Conmissaire 

Customs appr Customs Appraiser Evaluateur des douanes 

C/E elk Customs Excise Clerk Commis des douanes et d'accise 

Deptl Departmental Departemental 

Dist District District 

Door-kpr Doorkeeper Portier 

Eng Engineer Ingenieur 

Examr Examiner Examinateur 

Gr Grade Grade 

Indust Industrial Industriel 

Insp Inspector Inspecteur 

Instr Instructor Instructeur 

Jr Junior Junior 

Lab Laboratory Laboratoire 

Labr Labourer Journalier 

Lino-mach Linotype Machinist Operateur de linotype 

Litho Lithographic Lithographique 

Mach Machinist Mecanicien 

Mgr Manager Directeur 

Mech Mechanical M^canique 

Mess Messenger Messager 

Off Officer Fonctionnaire 

Opr Operator Operateur 

Pen Penitentiary Pe"nitencier 

Prin Principal Principal 

Prof Professor Professeur 

Ref . Clk Reference Clerk Commis aux renseignements 

Regr Registrar Registrateur 

Res Resident Resident 

Secy Secretary Secretaire 

Sr Senior Senior 

Spec Special Special 

Stat Statistical Statistique 

S.S Steamship Bateau a vapeur 

Sten Stenographer Stenographe 

Stereo Stereotype Stereotype 

St Street Rue 

Supt Superintendent Surintendant 

Super Supervising Surveillant 

Tel Telegraph Telegraphe 

Trans Translator Traducteur 

Vet Veterinary Veterinaire 

NOTE— In cases where the details represent one Item, the reference given (Volume I), refers to the Departments 
Summary in Volume I for which see Index under: Departmental Summaries. 

REMARQUE— Quand le total des depenses d'un chapitre est precede des mots (Volume I), II renvole au Nom- 
inal n> du Departement dans le Volume I au chapitre de l'index: Sommalres des Departments. 

VI 



1926-1927 

AUDITOR GENERAL'S REPORT 



PART "A' 



DEPARTMENT OF AGRICULTURE 



DETAILS OF REVENUE AND EXPENDITURE 



RAPPORT DE L"AUDITEUR GENERAL 



PARTIE "A" 



MINISTERE DE L'AGRICULTURE 



DETAIL DES REVENUS ET DES DEPENSES 



Part A— 2 



DEPARTMENT OF AGRICULTURE 
MINISTERE DE L'AGRICULTURE 



DETAILS OF REVENUE AND EXPENDITURE— DETAIL DES 
REVENUS ET DES DEPENSES 



DETAILS OF REVENUE— DETAIL DES REVENUS 



Casual Revenue — Revenu casuel 

Miscellaneous Revenue — Revenus divers: — 

Cattle inspection fees: Athelstan, Que., $77; Big Muddy, Sask., $57.25; Bridge- 
burg, Ont., $592.19; Cantic, Que., $85.25: Coaticook, Que., $50; Emerson, Man., 
$222.45; Fort Frances, Ont., $77.55; Kingsgate, B.C., $55.60; Lacolle, Que., 
$97.15; Montreal, Que., $61.75; New Westminster, B.C., $52.40; Niagara Falls, 
Ont., $174.01; North Portal, Sask., $113; St. Stephen, N.B., $68.65; Sarnia, 
Ont., $131.23; Vancouver, B.C.. $97.80; Victoria, B.C., $93.85; White Rock, 
B.C., $456.15; Willow Creek, Sask., $80.50; Windsor, Ont., $697.90; Wood- 
stock, N.B., $75; sundries, $750.06 4,166 74 

Fees collected by the following inspectors for health certificates on export cattle: 
M. Barker, $561.25; A. C. Blackwood, $86.25; V. V. Christie, $117.75; H. W. 
Cowan, $302; J. C. Hargrave, $472; J. O. Langevin. $132.50; W. F. Macdougall, 
$62.75; D. MacMillan, $208.25; R. G. Matthews, $68.25, J. C. Phillips, $568; 
T. M. Pine, $588; D. M. Robertson, $124; W. Seymour, $98; J. A. Stevenson, 
$920; H. C. Storey, $118; J. D. Whyte, $202.25; sundries, $678.75 5,308 00 

Various: cleaning seed grain, $420.84; entry fees, record of performances, 
$5,447.46; fruit car inspections, $43,515.18; fumigating charges, $4,272; grant 
for inspection service from the Canadian National Silver Fox Breeders' 
Association, $9,500; herd registration fees. $70.15; inspection and registration 
of seed, feed and fertilizers. $26,178.59; rent, $400; storage, $987.23; sundries, 

$239.55 91,031 00 

100,505 7.4 
Proceeds from Sales — Produits des ventes: — 

Experimental Farms: Ottawa, $52,099.86; Agassiz, B.C., $16,655.51; Beaverlodge, 
Alta., $222.76; Brandon, Man., $14,065.87; Cap Rouge, Que., $8,541.09; Charlotte- 
town, P.E.I., $6,876.67; Farnham, Que., $5,250.39; Fredericton, N.B., $12,020.54; 
Harrow, Ont., $12,432.37; Indian Head, Sask., $3,735.30; Invermere, B.C., 
$2,015.56; Kapuskasing, Ont., $13,910.59; Kentville, N.S., $13,953.66; Lacombe, 
Alta., $11,951.98; La Ferine, Que., $5,424.96; Lennoxville, Que., $19,606.81; 
Lethbridge, Alta., $23,776.51; Morden, Man., $7,116.21; Nappan, N.S., $16,913.70; 
Rosthern, Sask., $14,079.86; Ste. Anne de la Pocatiere, Que., $8,978.43; Scott, 
Sask., $7,049.97; Sidney, B.C., $8,651.64; Summerland, B.C., $5,294.63; Swift 
Current, Sask., $7.220.44 — less credited to Experimental Farms Vote (Page 
A— 24), $124,002.21 173,843 10 

Various: fruit, $840.80; horses, $7,181; publications. $397.70; sundries, $176.17.. 8,595 67 

182,J,38 77 
Sundry Receipts — Receites diver ses: — 

Receipts from racing clubs for race track supervision, $21,019.96, less expenses 

of supervising race track meets, 1926: Royal Canadian Mounted Police, 

subsistence allowance for constables, at $15 per d., $3,825, at $10 per d., $12,080, 

extra alloAvance for men in charge at $2 per d., $382; transportation, $562.16; 

. Monroe calculating machine, $425; rental of typewriter, $5 3,740 80 

Various: prize money, $348.50; sundries, $16 364 50 

J/,105 30 
Refunds of Expenditure — Recouvrements de depenses: — 

Civil Government: A. T. Charron, $800: W. G. Dunsmore, $100; H. A. Freeman, 
$58.01; H. S. Hammond, $20.65; G. Knowles, $200; W. W. Lee, $46.09; G. W. 
Muir, $50; E. Rhoades, $150; C. H. Weaver, $80 1,504 75 



Part A— 3 
DETAILS OF REVENUE— Cone— DETAIL DES REVENUS— Fin 



Casual Revenue-Cone. — Revenu casuel-Fin 

Refunds of Expenditure-Cone. — Recouvrements de depensea-Fin 

Dehydration: C. S. McGillivray 446 95 

Destructive Insect and Pest Act: R. H. Painter, $75; W. J. Rose (salary), 
$6.70; L, Schnobb, $11.24; drawback on alcohol, $161.71; tax on gasoline, 
$14.59 269 24 

Experimental Farms: S. Barnes. $85.35: J. A. Clark (salary), $53.07; S. E. 
Clarke, $94.10; J. R. Farr, $400; H. M. Greenwood, $60.05; A. Jones (salary), 
$20; G. Knowles. $100; J. M. F. McKenzie (salary), $10; V. Pope, $31.15; 
S. A. Porter, $218.75; T. H. Shield, $200; L. B. Thompson, $137.34; working 
expenses: Harrow, Ont., $43.51, Invermere, B.C., $360.75; drawback on alcohol, 
$42.73; express, 85c; license fee, $14 1,871 65 

Fruit: R. P. Andrews, $96.08: T. H. Bain, $144.70; G. B. Carnahan, $12.36; A. 
McL. Fletcher, $1.55; H. Murray (salary), $7.25; R. B. Neily (salary), 86c; 
J. H. Ritchie, $31.43 294 23 

Health of Animals: A. Baker, $274.20; C. D. Bancroft, $197.70; G. Beauchemin, 
$211.94; N". Beaver. $365.80; C. J. Bousfield, $200; N. R. Boyes, $145.16; C. S. 
Cain, $21.50; A. B. Clement, $371.98; A. Cowan, $22.25; F. A. Daigneault, 
$200; J. G. Davidson, 5c; C. E. Derome, $200; H. L. Dixon, $24.68; G. A. 
Edge, $135.95; J. W. Fisher. $161.56; O. A. Foster, $179.45; J. L. Frechette, 
$234.30; J. H. George, $37.97; H. H. Gibson, $274.22; W. L. Howden, $151; 
R. Julien, $66.34; L. Labergc $200; J. M. Lefebvre, $205.50: T. W. R. 
MacFarlane, $172.75; E. G. Mandley, S114.25; R. McGuffin (salary), $10; 
S. C. McKee, $200; W. H. McKenzie, $3.74; A. E. Moore, $1,000; J. E. Morse. 
$190; E. S. Notting, $76.71; R. D. Orr. $204.67: J. D. Paxton, 18c: J. C. 
Poirier, $150, (salary), $29.02; P. Priestley, $101.07; A. Robertson, $132.56; 
J. B. Still, $1,000; H. C. Storey, 20c; D. C. Tennent, $50.47; G. Townsend, 
$107.88; C. L. Wallace, $26.80; R. H. B. Wheatley, $141.10; F. L. Wingate, 
$52.59; H. M. Younghusband, $200; oil drums returned. $40: smidries. $14.37.. 7,899 91 

Live Stock: R. Alloway, $100: H. W. Clay, $100.03; H. L. Clipsham. 75c; A. J. 
Gaudet, $53.75; C. Kells, $99.50; F. King, $78.80; W. S. McKechnie, $225.37; 
S. C. McLennan. $710.58: W. F. Slack, $140; C. N. Stetson, $100: D. C. Valpv, 
$207.07; W. J. Wilde, $300, (salary), $15.48; R. E. Wilson, $101.70; W. F. 
Wilson, $133.15; E. Young i salary), $5; M. J. Young (salary), $28.50; 
Canadian Co-operative Wool Growers, $269; freight, $183.85 2,852 53 

Seed: cable. $2.02; freight, $1.63 3 65 

Vote 52 : W. A. Wilson 1 12 

15, 1U 03 



Total as shown in Summary — see Index, Vol. I, Departmental Summaries — Total 

paraissant au Sommaire — voir index, Vol. I, Sommaires des Departements .. $ 302,193 84 

Fines and Forfeitures — Amendes et confiscations 

Fines for infringements of Acts: Animal Contagious Diseases, $753.05; Dairy 
Industry, $1,751.55; Fruit, $281; Live Stock, $1,969; Meat and Canned Foods, 
$85; Seed, $56 4.895 60 

Sales: condemned calves, $944.25; confiscated butter, $347.92 1,292 17 



Total as shown in Summary — see Index, Vol. I, Departmental Summaries — Total 

paraissant au Sommaire — voir Index, Vol. I, Sommaires des Departements. .$ 6,187 77 



45743— Ha 



Part A-^i 



DETAILS OF EXPENDITURE— DETAIL DES DEPENSES 



Salaries at Ottawa 



Vote-Credit 3— Civil Government 

Salaries— Traitements du gou- 

vernement civil 

Permanent Staff — 
Personnel permanent — 

Minister — Ministre — Under Statute — 

Hon. W. R. Motherwell, April 1 to 

June 27 and Sept. 25 to Mar. 31 . . 

Hon. S. F. Tolmie, July 13 to Sept. 24 

Deputy Minister — Sous-ministre — 

J. H. Grisdale (plus house, rental 

value $500) 

Asst. Deputy Minister — Sous-ministre 
adjoint — 
A. T. Charron, 3 m. at $4,500, 9 m. at 
$4,800 



Administrative Branch — 
Division de V administration 

Astle, T. F., editor, gr. 1 

Beaith, J. B., sten., gr. 2, 12 m. at 

$1,440, less 2 m 

Beaton, H. G., sten., gr. 2, 8 m. at 

$1,080, 4 m. at $960, less Id 

Belanger, A., elk., gr. 4 

Bisson, F., office app. opr., gr. 2 

Bogart, E. M., sten., gr. 2, 9 m. at 

$1,020, 3 m. at $1,080 

Borthwick, W. M., sten., gr. 2, April 1 

to Nov. 11 at $960 

Bouchard, B., typist, gr. 1, Sept. 30 to 

Mar. 31 at $720 

Boudreau, R., sten., gr. 2 

Brault, J. T. L., sten., gr. 2, 6 m. at $960, 

6 m. at $1,020 

Buckels, E., sten., gr. 3, 6 m. at $1,500, 

6 m. at $1,560 

Caron, J. T. A., elk., gr. 2 

Castonguay, E. N., sr. trans., 9 m. at 

$1,920, 3 m. at $2,040, less \ d 

Conway, A. E., sr. messenger 

Cook, F. I., sten., gr. 2 

Cote, A., elk., gr. 2 

Crown, F. sten., gr. 2 

Cummings, I. J., private secy., April 1 

to June 27 and Sept. 25 to Mar. 31 at 

$3,540 

Desjardins, P. H., sten., gr. 2, 3 m. at 

$1,140, 9 m. at $1,200 

Dion, E., typist, gr. 1, June 23 to Mar. 

31 at $720 

Dupuis, J. C. O., prin. elk. bk.-kpr. . . . 

Ebbs, M. R., sten., gr. 1 

Embree, W. J., library asst., 9 m. at 

$1,020, 3 m. at $1,080, less id 

Evans, M. L., elk., gr. 3, 6 m. at $1,320, 

6 m. at $1,380 

Fraser, W. A., depth acct., gr. 4 

Goold, W. D., elk., gr. 2, 6 m. at $1,080, 

6 m. at $1,140 



Amount 



$ 7,583 31 
2,010 74 



7,500 00 



4,725 00 



2,400 00 

1,200 00 

1,037 00 

1,740 00 

900 00 

1,035 00 

589 33 

362 00 
1,200 00 

990 00 

1,530 00 
1,300 00 

1,947 42 
1,380 00 
1,320 00 
1,440 00 
1,200 00 

2,684 50 

1,185 00 

556 00 

2,280 00 

900 00 

1,033 63 

1,350 00 
3,480 00 

1,110 00 



Traitements a Ottawa 



Permanent Staff— Con. 
Personnel permanent — Suite 

Gow, D., elk., gr. 4 

Grecco, A., confidential messenger, 12 

m. at $1,440, less Id 

Griffiths, S., office app. opr., gr. 2. . . . 

Hastey, G. H., elk., gr. 2 

Howard, B. W., private secretary, Aug 

1 to Sept. 24 at $3,000 

Hurlbert, G. B., elk., gr. 1, 9 m. at 

$720, 3 m. at $780 

Hurtubise, J. A., trans 

James, E. R. S., elk., gr. 2, 12 m. at 

$1,140, less $2 

Johnson, A. H., typist, gr. 1, April 1 to 

Aug. 27 at $840 (resigned) 

Johnson, M. C., office app. opr., gr. 2 

Kronick, S. R., typist, gr. 2 

Lacroix, R., messenger 

Lasalle, W. S., messenger 

Lemay, H., office app. opr., gr. 2. . . . 
Living, H. K., elk., gr. 1, April 1 to 

Jan. 21 at $1,000 (resigned) 

McCoy, F., messenger 

McCutcheon, L. W., deptl. acct., gr. 2. 

McElroy, M. A., typist, gr. 2 

McKee, M., sten., gr. 2, Dec. 6 to Mar. 

31 at $960 

Monaghan, A. G., secy, elk 

Monaghan, A. G., private secy's allow- 
ance, 12 m. at $200, less Id 

Morrison, I. G., sten., gr. 2 

Mortureux, C. E. M., head trans 

Mould, W. H., packer and helper 

Mousseau, E. S., elk., gr. 2, 12 m. at 

$1,260, less $2 

Nagle, M., elk., gr. 1 

O'Neill, J. A., messenger, 12 m. at 

$900, less $2 

Powell, A. E., elk., gr. 4 

Prentiss, M. A., sten., gr. 3 

Rogers, E. W., typist, gr. 2 

Ryan, G., typist, gr. 2 

Saunders, A. J., office app. opr., gr. 2, 

12 m. at $1,140, less April 1 to June 13, 

and $2.50 

Shaw, A. L., deptl. librarian, gr. 3. . . . 
Simpson, J. H. V., elk., gr. 4, 12 m. at 

$1,800, less $2.50 

Sinclair, O. A., sten., gr. 1 

Spencer, J. B., director of publicity. . . . 

Steele, E. F., prin. elk 

Stephens, H. T., chief elk., 9 m. at 

$3,360, 3 m. at $3,480 

Stewart, S. I., library asst., 3 m. at 

$960, 9 m. at $1,020, less 8 d 

Taillefer, J. L. O., sten., gr. 3 

Thompson, N. H., elk., gr. 2, 12 m. at 

$1,380, less $4.50 

Tierney, N., elk., gr. 1 

Traill, G. A., elk., gr. 4, 9 m. at $1,620, 

3 m. at $1,680 



Note: Unlets otherwise stated, all Salaries are for the 12-month period ended March 31, 1927. 
Remarque: Sauf indication contraire, toU3 les traitements sont donnes pour la periode de 12 mois terminer 
le 31 mars 1927. 






Part A— 5 
DETAILS OF EXPENDITURE— Con.— DETAIL DES DISPENSES— Suite 



Salaries at Ottawa 



Vote-Credit 3— Civil Government 

Salaries-Con.— Traitements du 

gouvernement civil-Suite 

Permanent Staff — Con. 
Personnel permanent — Suite 

Turner, R., elk., gr. 2 

Walters, A., elk., gr. 2, 6 m. at $960, 6 

m. at $1,020 

Warner, D., sten., gr. 3, 12 m. at $1,560, 

less Id 

Watson, B. B. M., sten., gr. 3, 12 m. at 

$1,500, less 87 d 

Webber, M., elk., gr. 3 

Wilson, H. E., elk., gr. 3 

Dairy Branch — 
Division de I'industrie laitiere 



Beaudry, Y., sten., gr. 2 

Braceland, V., elk., gr. 1 

Brown, W. E., dairy and cold storage 
insp 

Burgess, J., chief, division of dairy pro- 
duce 

Campbell, H. G., demonstrator and 
lecturer 

Donaldson, G., elk., gr. 1 

Elliott, M. L., sten., gr. 3 

, typist, gr. 1 

V., process printer 

L., elk., gr. 3 

sten., gr. 2 

chief, division of dairy 
research, 9 m. at $3,120, 3 m. at $3,240 

Jones, W. F., chief, division of dairy 
manufactures, 3 m. at $3,000, 9 m. at 
$3,120 

Langford, B. I., sten., gr. 2 

LeBlanc, M. E., asst. demonstrator and 
lecturer 

Macdonald, M. J., elk., gr. 1 

MacMillan, E. S., sten., gr. 2 

Painter, C. F., sten., gr. 1, 3 m. at $900 
sten., gr. 2, 9 m. at $960 

Ramsay, E. M., sten., gr. 3 

Ruddick, J. A., dairy and cold storage 
com 

Sauve, E., packer and helper, 12 m. at 
$1,260, less $6.50 

Singleton, J. F., chief, dairy and mar- 
kets division 

Taillefer, M. A., sten., gr. 2. . 

Trudel, A., elk., gr. 2 

Wetmore, J. J., elk., gr. 3 

White, A. H., dairy specialist, 3 m. at 
$2,400, 9 m. at $2,520 

Wintle, M. F., sten., gr. 3, 9 m. at 
$1,560, 3 m. at $1,620 



Frazer, M. H. 
Graziadei, D. 
Henderson, I. 
Hinton, J. G., 
Hood, E. G., 



Amount 



$ 


1,380 00 




990 00 




1,555 67 




1,135 66 
1,680 00 
1,620 00 



Entomological Branch — 
Division de V ' entomologie 

Brown, W. J., asst. entomologist, Jan. 

3i to Mar. 31 at $1,920 

Crawford, H. G. M., chief, division of 

field crop insects, 12 m. at $3,000, 

less 5 d 

Curran, M., lab. asst 

de Gryse, J. J., entomologist, 10 m. to 

Mar. 31 at $2,400 



1,260 00 
1,300 00 

2,040 00 

3,120 00 

2,400 00 
1,000 00 
1,680 00 
1,000 00 
1,440 00 
1,680 00 
1,260 00 

3,150 00 



3,090 00 
1,300 00 

1,620 00 
1,480 00 
1,260 00 

945 00 
1,680 00 

5,000 00 

1,253 50 

3,360 00 
1,260 00 
1,320 00 
1,680 00 

2,490 00 

1,575 00 



325 16 



2,958 33 
1,020 00 

2,000 00 



Traitements a Ottawa 



Permanent Staff — Con. 
Personnel permanent — Suite 

Derraugh, S. R. V., sten., gr. 3, 12 m. 
at $1,440, less \ d. and $2.50 

Droeske, E., sten., gr. 1,3 m. at $720, 
9 m. at $780 

Dunham, M., sten., gr. 3 

Dustan, A. G., entomologist 

Gibson, A., Dominion entomologist. . . 

Hay, M. L., sten., gr. 2, 6 m. at $1,140, 
6 m. at $1,200, less $8.50 

Hennessey, F. C, artist, entomology, 
12 m. at $2,400, less $3 

Letourneau, J., elk., gr. 3 

McCarney, M. M., sten., gr. 2, Feb. 11 
to Mar. 31 at $960 

McDunnough, J. H., chief, division of 
systematic entomology, 9 m. at 
$3,420, 3 m. at $3,540 

Mclnnes, M. J., sten., gr. 3 

McLaine, L. S., chief, division of for- 
eign pest suppression 

Moloughney, M. J., elk., gr. 3 

Richardson, A. W., lab. asst 

Shipman, C, messenger 

Swaine, J. M., associate Dominion en- 
tomologist 

Twinn, C. R., asst. entomologist 

Viereck, H. L., asst. entomologist, \ 
m. to May 31 at $2,040, less 2 d. (re 
signed) 

Watson, E. B., asst. entomologist, 3 m 
at $2,040, 9 m. at $2,160 



Montant 



Experimental Farm Branch — 
Division des fermes experimentales 

Adams, J., botanist 

Allan, Carl E., sten., gr. 3 

Allen, Charles E., jr. chemist, 12 m. at 

$2,040, less id 

Archibald, E. S., director (plus house) 
Argue, D. A., sten., gr. 3, 6 m. at $1,620, 

6 m. at $1,680 

Armstrong, M. E., sten., gr. 3 

Ballantyne, E. C, sten., gr. 2, 3 m. to 

Mar. 31 at $720 

Barnes, S., field husbandman 

Beauchamp, M. A. A., typist, gr. 2 

Beaudet, A., sten., gr. 2, 9 m. at $1,200, 

3 m. at $1,260 

Birch, A. H. W., apiarist 

Boivin, E. A., sr. translator, 6 m. at 

$2,040, 6 m. at$2,i60 

Bourque, M. M., sten., gr. 2 

Bristow, M. E., sten., gr. 2 

Burke, E., sten., gr. 2 

Calvert, F. V. G., sten., gr. 2, 9 m. at 

$1,020, 3 m. at $i,080 

Carley, V., sten., gr. 2 

Cayer, B. A., sten., gr. 2 

Chagnon, S. J., animal husbandman. . . 
Chesley, E. T., asst. editor, 9 m. at 

$1,680, 3 m. at $1,800 

Cochrane, E., sten., gr. 2 

Cowan, P. R., cerealist 

Cramp, T. M., elk., gr. 4, 12 m. at $2,100 

less $3.00 

Cunningham, R. L., asst. to Dominion 

animal husbandman 

Davis, M. B., chief asst., division of 

horticulture 



$ 1,435 56 

765 00 
1,680 00 
2,520 00 
4,500 00 

1,161 50 

2,397 00 
1,680 00 

131 43 



3,450 00 
1,680 00 

3,360 00 
1,440 00 
1,320 00 
1,200 00 

4,320 00 
2,040 00 



329 03 
2,130 00 



2,760 00 
1,620 00 

2,037 26 
5,000 00 

1,650 00 
1,440 00 

180 00 
2,400 00 
1,380 00 

1,215 00 
2,160 00 

2,100 00 
720 00 
960 00 

1,260 00 

1,035 00 
1,440 00 
1,260 00 
2,280 00 

1,710 00 
1,260 00 
2,400 00 

2,097 00 

1,740 00 

2,880 00 



Part A— 6 



AGRICULTURE 



Salaries at Ottawa 



Vote-Credit 3— Civil Government 

Salaries-Con.— Traitements du 

gouvernement civil-Suite 

Pebmanent Staff — Con. 
Personnel permanent — Suite 



A. J., sten. gr. 3 

Drayton, F. L., plant pathologist 

Dunsmore, W. G., asst. to Dominion 
animal husbandman, 6 m. at SI, 680, 
6 m. at $1,740 

Elford, F. C., Dominion poultry hus- 
bandman (plus house) 

Ensor, H. C, head elk., 9 m. at $2,400, 
3 m. at $2,520 

Fairbairn, H. M., sten., gr. 3 

Fixter, G. J., asst., division of extension 
and publicity 

Fixcer, J., chief supt. of illustration 
stations (plus house allowance $360) . 

Fraser, J. G. C, cerealist 

Freeman, H. A., tobacco specialist 
April 1 to June 14 at $2,400 (transferred 
to Outside) 

Fyles, F., artist, botany, 12 m. at $2,400 
less $2 

Giles, G. R., jr. chemist 

Gooderham, C. B., Dominion apiarist. 

Gosselin, A., field husbandman 

Grant, J. P., sten., gr. 3 

Gray, D. D., supt., experimental farm, 
gr. 1 (plus house) 

Gussow, H. T., Dominion botanist 
(plus house allowance $360) 

Gutteridge, H. S., poultry husbandman 
July 27 to Mar. 31 at $1,920 

Hamilton, R. I., chief asst., division of 
forage crops, 9 m. at $2,400, 3 m. at 
$2,520 

Hamilton, S. N., asst. chemist 

Hammond, H. S., asst. chemist 

Hedley, B., asst. chemist, 12 m. at 
$2,580, less 5 d 

Heisler, E. M., sten., gr. 1, 6 m. at $720, 
6 m. at $780 

Herman, F. *A., asst. chemist, 6 m. at 
$2,460, 6 m. at $2,580 

Hervey, M. G., sten., gr. 2, 5 m. to 
Aug. 31 at $1,260, less 3| d 

Hill, L. M., office app. opr., gr. 2 

Hooper, D. A., sten., gr. 2 

Hopkins, E. S., Dominion field hus- 
bandman (plus house allowance $360) 

Hopper, W. C., field husbandman 

Hutchinson, J., chief of fibre division. . 

Inglis, R. A., jr. botanist 

Jackson, A. B., sten., gr. 2, 9 m. at 
$1,020, 3 m. at $1,080, less 2 m 

Janson, J. T., asst. chemist 

Johnston, E. B., sten., gr. 1 

Johnston, I. L., sten., gr. 1 

Kendrick, T. J., prin. elk., 9 m. at 
$1,920, 3 m. at $2,040 

Knowles, G., asst. to chief, fibre divi- 
sion, 3 m. at $1,680, 9 m. at $1,800, 
less 12 d 

Lachance, B., elk., gr. 2, 12 m. at $1,260, 
less 4 d 

Langlois, A., jr. chemist, Mav 8 to Mar. 
31 at $1,680 

Lane, J. V., jr. chemist, April 1 to Aug. 
5 at $2,040 (resigned) 



Amount 



1,680 00 
2,760 00 



1,710 00 

3,360 00 

2,430 00 
1,680 00 

2,400 00 

3,360 00 
2,400 00 

493 34 

2,398 00 
2,040 00 
3,000 00 
2,280 00 
1,680 00 

2,940 00 

3,360 00 

1,305 81 



2,430 00 
2,580 00 
2,460 00 

2,545 31 

750 00 

2,520 00 

513 15 
1,020 00 
1,260 00 

3,360 00 
2,400 00 
3,000 00 
1,800 00 

855 00 

2,580 00 

720 00 

720 00 

1,950 00 



1,711 94 

1,246 45 

1,508 39 

707 42 



Traitements a Ottawa 



Permanent Staff — Con. 
Personnel permanent — Suite 

Lee, W. W., poultrv husbandman, April 
1 to July 9 at $2,400 (resigned). v . . . 

Lochhead, A. G., Dominion agricul- 
tural bacteriologist (plus house allow- 
ance $360) 

Lovell, T. C, clk.,gr. 2 

Macoun, W. T., Dominion horticul- 
turist (plus house) 

Major, T. G., tobacco specialist 

Marshall, G., sten., gr. 3, 9 m. at $1,380, 
3 m. at $1,440 

Marshall, M., sten., gr. 2 

McCallum, A. W., plant pathologist 

McCarthy, T., elk., gr. 2, 3 m. at $1,020, 
9 m. at $1,080 

McElhinney, M., office app. opr., gr. 2, 
April 1 to Sept. 6 at $1,080 (resigned) . 

McGill, M. E., sten., gr. 1 

McGurran, J., elk., gr. 3 

McKee, J., greenhouse specialist 

McRostie, G. P., Dominion agrostolo- 
gist, 3 m. at $3,240, 9 m. at $3,360 
(plus house allowance $360) 

Moynan, J. C, asst. to chief supervisor 
of illustration stations, 9 m. at $2,280 
3 m. at $2,400 

Muir, G. W., chief asst., division of 
animal husband^ 

Myre, Y., sten., gr. 2 

Newman, L. H., Dominion cerealist 
(plus house allowance $360) 

Nicholson, R. A. V., sr. draftsman 

Nunnick, F. C, chief division of exten- 
sion and publicity (plus house allow- 
ance $360) 

O'Connor, A. M., sten., gr. 1, 6 m. at 
$780, 6 m. at $840 

O'Malley, M. J. S., sten., gr. 2 

Patterson, F. W., elk., gr. 3 

Presley, B. M., sten., gr. 2, 12 m. at 
$1,260, less $4.00.... 

Preston, I., specialist in ornamental 
horticulture, 6 m. at $1,620, 6 m. at 
$1,680 

Read, H. J., elk., gr. 3 

Rhoades, J. E., elk., gr. 3 

Ritchie, T. F., asst. in vegetable grow- 
ing 

Robertson, G., chief asst., division of 
poultry 

Robertson, O., sten., gr. 3 

Robinson, C. H., chemist, 12 m. at 
$3,180, lessHd 

Roth well, G. B., Dominion animal 
husbandman (plus house) 

Selwyn, H. H., jr. chemist, 6 m. to 
March 31 at $1,680, less Id 

Shutt, F. T., Domini:n chemist (plus 
house) 

Slagg, C. M., chief tobacco division, 
3 m. at $3,000, 9 m. at $3,120 (plus 
house allowance $360) 

Spicer, A., sten., gr. 1, 3 m. at $720, 
Julv 1 to Aug. 6 at $780 (resigned) 

Stevenson, G. M., sten., gr. 2 

Stinson, S. A., sten., gr. 2, 3 m. at $1,200, 
9 m. at $1,260 

Sullivan, H. I., sten., gr. 2 

Taylor, A. G., poultry husbandman. . . 



Montant 



658 06 



3,240 00 
1,260 00 

4,000 00 
2,280 00 

1,395 00 
1,080 00 
2,760 00 

1,065 00 

468 00 

840 00 

1,380 00 

1,740 00 



3,330 00 



2,310 00 

2,640 00 
1,260 00 

3,240 00 
2,040 00 



3,360 00 

810 00 
1,020 00 
1,680 00 

1,256 00 



1,650 00 
1,620 00 
1,560 00 

2,400 00 

2,880 00 
1,680 00 

3,167 17 

3,360 00 

835 48 

4,000 00 

3,090 00 

257 58 
1,260 00 

1,245 00 
1,200 00 
2,400 00 






Part A— 7 
DETAILS OF EXPENDITURE— Con.— DETAIL DES DfiPENSES— Suite 



Salaries at Ottawa 



Vote-Cr&lit 3— Civil Government 

Salaries-Con, — Traitements du 

gouvernement civil-Suite 

Permanent Staff — Con. 
Personnel permanent — Suite 

Watson, C. J., jr. chemist, June 15 to 

Mar. 31 at $2,040 

Watson, F., office app. opr., gr. 2 

Webster, F. T., elk., gr. 3, 6 m. to Sept. 

30 at $1,560 (deceased) 

Whiteside, A. G., cerealist 

Wright, L. E. S., chemist, 9 m. at $3,060 

3 m. at $3,180 

Younghusband, H. L., sten., gr. 3, 6 m. 

at $1,260. 6 m. at $1.320 

Fruit Branch — Division de I 'horticulture 
fruitiere 

Bales, A. E., elk., gr. 2, 3 m. at $1,080, 

3 m. at $1,140 (transferred to Customs) 

Best, H. I., sten., gr. 2 

Blackburn, J., elk., gr. 3 

de la Salle, J. J., messenger, 6 m. at 

$840, 6 m. at $900 

Fulton, A., chief, extension of markets 

division, 3 m. at $2,520, 9 m. at $2,640 
Gillespie, M. I., sten., gr. 1, April 23 to 

Dec. 10 at $720 (resigned) 

Godfrey, C. L., sten., gr. 2, 12 m. at 

$1,300, less 70 d 

Gornall, W. B., asst. to fruit com 

Hodgson, N. O., sten., gr. 2, 12 m. at 

$1,260 less $4.50 

James, E., sten., gr. 1, 6 m. at $720, 1 m. 

$780; sten. gr. 2, 5 m. at $960 

Keir, A., sten., gr. 2 

Mcintosh, G. E., fruit com 

McMillan, E. H., elk., gr. 2, 6 m. to 

Mar. 31 at $960 

Norwood, M. E., sten., gr. 1, Feb. 14 to 

Mar. 31 at $720... 

O'Connor, E., sten., gr. 1, Jan. 10 to 

Feb. 13 at $720 

Robillard, A. L., elk., gr. 3 

Robinson, K. B., prin. elk,, 3 m. at 

$2,040, 9 m. at $2,160 

Schingh, A., elk., gr. 1, 12 m. at $1,480, 

less \ d 

Warring, I., elk., gr. 2, April 1 to Aug. 17 

at $1,200 (resigned) 

Wheeler, R. L., fruit transportation 

specialist, 9 m. at $2,880, 3 m. at 

$3 000 
Wilson, F. F., sten.,' gr! 2, 6 m. at $1,140, 

6 m. at $1,200 

Health of Animals Branch — 
Service des epizootics 

Ambridge, W. G., elk., gr. 4, 3 m. at 
$1,620, 9 m. at $1,680 

Barnes, L. M., sten., gr. 2, 12 m. at 
$1,200, less 2\ d 

Barnes, R., chief of meat and canned 
goods division 

Basken, B. E. C, lab. asst., April 1 to 
Aug. 19 at $1,020, less 2 d. and $2. (re- 
signed) 

Bourgeau, M. L. A., sten., gr. 1, Jan. 15 
to Mar. 31 at $720 



Amount 



$ 1,620 66 
1,320 00 

780 00 
2,160 00 

3,090 00 

1,290 00 



555 00 
1,320 00 
1,560 00 

870 00 

2,610 00 

455 55 

1,044 86 
1,920 00 

1,255 50 

825 00 
1,480 00 
4,200 00 

480 00 

92 14 

70 43 

1,440 00 

2,130 00 

1,478 01 

454 84 

2,910 00 
1,170 00 



1,665 00 
1,191 77 
3,840 00 

384 44 
152 90 



Traitements a Ottawa 



Permanent Staff — Con. 
Personnel permanent — Suite 

Braverman, W., lab. helper, 6 m. at 

$840; lab. asst., 6 m. at $1,020, less 

3d 

Cameron, A. E., chief veterinary insp., 

9 m. at $3,480, 3 m. at $3,660 

Carmody, K. R., elk., gr. 2, 6 m. at 

$1,140, 6 m. at $1,200, less 1 d. and $2 
Carson, W. S., elk., gr. 2, 12 m. at $1,600 

less | d 

Cavan, A. J., chief stock car inspector 

Clark, H. G., elk., gr. 2 

Clark, M. I., sten., gr. t, 9 m. at $780 

3 m. at $840, less \ d 

Danis, M. A. E., typist, gr. 1, 9 m. at 

$840, 3 m. at $900 

Dewar, M., sten., gr. 3 

Dexter, F. T., confidential messenger 

Dexter, W. H., lab. asst 

Dixon, M. M., jr. zoologist, 5 m. at 

$1,500, 7 m. at $1,560, less 31 d. . . . 
Drummond, B., elk., gr. 3, 6 m. at 

$1,560, 6 m. at $1,620 

Featherstone, M., elk., gr. 2 

Fee, R., caretaker, 3 m. to June 30 at 

$1,380 (deceased) 

Flewellyn, E. M., sten., gr. 2, 3 m. at 

$960, 9 m. at $1,020, less $2 

Gowling, A., prin. elk 

Grant, J. F., sten., gr. 3 

Grimes, N., sten., gr. 1 , Feb. 21 to Mar 

31 at $720 

Hall, O., supervisor, bovine tubercu 

losis eradication 

Hilton, G., veterinary director general 
Hoefflin, C. C, animal pathologist, 12 

m. at $2,580, less 4| d 

Hutehingame, J., elk., gr. 2, 12 m. at 

$1,440, less 3 d 

Johnston, C. W. F., elk., gr. 3, 9 m. at 

$1,620, 3 m. at $1,680 

Knights, S. W., elk., gr. 3, 3 m. at 

$1,620, 9 m. at $1,680 

Konst, H., animal pathologist, May 23 

to Mar. 31 at $2,580 

Lamb, M. A., sten., gr. 1 

Law, M. M., elk., gr. 3, 12 m. at $1,440 

less 2d 

Lennox, N. E., sr. lab. asst 

Mahon, T., elk., gr. 2 

McGillivray, C. S., chief canning insp 
Mcintosh, H. I., sten., gr. 1, April 1 to 

Aug. 10 at $720, less \ d 

Mitchell, C. A., animal pathologist. . . . 
Morris, M. B., sten., gr. 1, 3 m. at $840, 

July 1 to Jan. 14 at $900 (resigned) . . . 

Nadeau, L. A., elk., gr. 2 

O'Meara, K. M., sten., gr. 2 

Polowin, R. M., sten., gr. 1, Aug. 24 to 

Mar. 31 at $720, less 5 d. and $2 

Rainey, W. E., sten., gr. 1, 3 m. at $720 

9 m. at $780, less Id 

Re id, J. G, animal pathologist, 12 m 

at $2,940, less 2d 

Reynolds, D., sten., gr. 3, 12 m. at 

$1,380, less 1J d 

Robillard, J. M., elk., gr. 2 

Rothwell, H. C, elk., gr. 2, 12 m. at 

$1,380, less 3 d 

Sargent, A. B. M., elk., gr. 2, 3 m. at 

$1,080, 9 m. at $1,140, less 9§ d 



Montant 



923 00 

3,525 00 

1,164 77 

1,597 85 
2,280 00 
1,480 00 

793 87 

855 00 
1,680 00 
1,440 00 
1,260 00 

1,404 19 

1,590 00 
1,020 00 

345 00 

1,003 00 
2,040 00 
1,680 00 

77 14 

2,880 00 
4,800 00 

2,548 79 

1,428 00 

1,635 00 

1.6S5 00 

2,212 42 
780 00 

1,432 00 
1,440 00 
1,480 00 
2,880 00 

258 53 
2,940 00 

693 87 
1,320 00 
1,020 00 

423 54 

762 68 

2,923 67 

1,374 52 
1,440 00 

1,368 68 

1,095 84 



Part A— 8 



AGRICULTURE 



Salaries at Ottawa 



Vote-Credit 3— Civil Government 

Salaries-Con.— Traitements du 

gouvernement civil-Suite 

Permanent Staff— Con. 
Peksonnel permanent — Suite 

Scafe, D. C, elk., gr. 4, 12 m. at $1,620, 

less \ d. and $2 

Sharman, C. H. L., head elk., 12 m. at 

$2,880, less 2 d 

St. George, D., elk., gr. 3 

Trudeau, M. M., sten., gr. 1, 9 m. at 

$780, 3 m. at $840 

Watson, E. A., chief animal pathologist 

Wawanolette, V. J., elk., gr. 2 

Weaver, C. H., animal pathologist, 6 

m. at $2,820, 6 m. at $2,940 

Wickware, A. B., animal pathologist, 

12 m. at $2,940, less Id 

Live Stock Branch — 
Division de Velevage du betail 

Arkell, H. S., live stock com 

Barnes, F. A., sten., gr. 2 

Bissell, L. A., prin. elk 

Bleeks, C, sten., gr. 1 

Boulet, L. F., translator 

Bourgault, M. I., sten., gr. 1, 12 m. at 
$720, less 22^ d. and $2 

Boyd, L. G., sten., gr. 2, 12 m. at $1,200, 
less 21 d 

Brown, W. A., chief, poultry division. . 

Campbell, I. M., sten., gr. 3 

Campbell, L. I., sten., gr. 1, April 1 to 
July 16 at $720 (transferred to Fin- 
ance) 

Campbell, M. A., sten., gr. 2 

Carrier, S. A., elk., gr. 2 

Clark, H., messenger 

Clark, M. E., sten., gr. 2 

Comber, E., elk., gr. 1 

Copeland, E. A., sten., gr. 1, Dec. 4 to 
Mar. 31 at $720 

Cossitt, J. M., sten., gr. 1, 9 m. at $720, 
3 m. at $780 

Cossitt, W. M., elk., gr. 2 

Cross, V. I. C, elk., gr. 4 

Deachman, B., sten., gr. 2 

Fairbairn, H. G., sten., gr. 3 

Fawcett, H. G., elk., gr. 3 

Fergus, M., sten., gr. 2 

Ferguson, I., typist, gr. 1, June 6 to 
Mar. 31 at $720 

Firth, J., elk., gr. 2, April 1 to Nov. 25 
at $1,440 (resigned) 

Forward, L. M., sten., gr. 2 

Goulet, D., office app. opr., gr. 2 

Gracie, J., sr. messenger 

Graham, W. L., supervisor of cow test- 
ing, 6 m. at $1,920, 6 m. at $2,040 

Grimes, M. A., sten., gr. 2, 2 m. to Mar. 
31 at $960 

Hamer, R. S., chief of cattle division. . 

Haw, B., elk., gr. 1, April 1 to Nov. 22 
at $720 (resigned) 

Henderson, L. A., sten., gr. 1, April 1 
to Nov. 8 at $720 (resigned) 

Hill, G. M., sten., gr. 2 

Kelly, H. A., elk., gr. 4, 9 m. at $1,500, 
3 m. at $1,560, less $2.50 

Kelly, M. M., sten., gr. 2, 9 m. at $1,080, 
3 m. at $1,140 



Amount 



$ 1,615 75 

2,864 26 
1,500 00 

795 00 
3,660 00 
1,440 00 

2,880 00 

2,931 83 



4,800 00 
1,260 00 
2,160 00 
900 00 
1,680 00 

673 44 

1,132 26 
3,500 00 
1,680 00 



210 97 
1,200 00 
1,440 00 

900 00 
1,260 00 

900 00 

234 19 

735 00 
1,260 00 
1,740 00 
1,260 00 
1,680 00 
1,680 00 
1,020 00 

590 00 

940 00 
1,020 00 
1,320 00 
1,020 00 

1,980 00 

160 00 
3,360 00 

464 00 

436 00 
1,140 00 

1,512 50 

1,095 00 



Traitements a Ottawa 



Permanent Staff — Con. 
Personnel permanent — Suite 

Knox, A., sten., gr. I, 9 m. at $780, 3 m. 

at $840 

Larocque, J. L. H., elk., gr. 2, 12 m. at 

$1,260, less 29 d 

Lemieux, L., elk., gr. 1, 9 m. at $840, 3 

m. at $900 

Light, P. E., prin. stat. elk 

Mackinnon, J. M., sten., gr. 1, July 16 

to Mar. 31 at $720 

MacMillan, A. A., chief of sheep and 

goat division 

MacRae, CM., chief of horse division 
Mahoney, T. T., elk., gr. 1, Nov. 5 to 

Mar. 31 at $720 r 

Malloy, N. C, sten., gr. 1, 9 m. at $720, 

3 m. at $780, less $2 

Mason, T. H., live stock certificate elk. 
Maynard, W. E., elk., gr. 2, Nov. 26 to 

Mar. 31 at $960 

McEwan, J., sten., gr. 2 

McLean, E., sten., gr. 2, 9 m. at $960, 

3 m. at $1,020 

Moore, F. A., sten., gr. 1 

Moreland, E. W., sten., gr. 1, 9 m. to 

Mar. 31 at $720 

Morin, A., sten., gr. 1, 3 m. at $840, 9 m. 

at $900 

O'Neill, E. R., sten., gr. 2 

Owens, G. E., sten., gr. 2 

Petrie, C. R., elk., gr. 1, 2 m. at $720, 

elk., gr. 2, 10 m. at $960 

Powers, L. J., elk., gr. 2 

Rhoades, E., asst. chief, poultry div- 
ision 

Richards, R. E., sten., gr. 2, 12 m. at 

$1,260, less 5 d 

Ryan, A. W., elk. gr. 4, 9 m. at $1,620, 

3 m. at $1,680 

Sands, B. M., elk., gr. 3, 3 m. at $1,440, 

9 m. at $1,500 

Scott, I., elk., gr. 1 

Semple, i . G., elk., gr. 4 ' 

Wigmore, L., elk., gr. 1, Nov. 23 to Mar. 

31 at $720 

Wood, S. C, chief daily recorder and 

tester 

Seed Branch — Division des sentences 

Carlofsky, F., sten., gr. 2, 9 m. at $1,200, 

3 m. at $1,260 

Caswell, W. E., elk., gr. 3 

Chantler, H. McD., asst. chemist, 9 m. 

at $2,100, 3 m. at $2,220 

Clare, A., elk., gr. 3 

Clark, G. H., seed com 

Clement, M. L. A., typist gr. 2, 6 m. at 

$1,200, 6 m. at $1,260 

Cliche, L. P., asst. to chief, markets 

and fertilizer division, 9 m. at $2,160, 

3 m. at $2,280 

Cross, F. H., seed analyst, Nov. 2 to 

Mar. 31 at $1,440 

Davis, T., sr. lab. asst 

Edwards, R. M., seed analyst 

Elliott, G. A., super, analyst 

George, P. B., seed analyst, 12 m. at 

$1 ,440, less $20.00 overpayment 1925-26 
Gibbard, G. R., seed analyst, 9 m. at 

$1,320, 3 m. at $1,440, less 19§ d 

Girardin, B., sten., gr. 3, 6 m. at $1,560, 

6 m. at $1,620 



Part A— 9 
DETAILS OF EXPENDITURE— Con.— DETAIL DES D&PENSES— Suite 



Salaries at Ottawa 



Vote-Credit 3— Civil Government 
Salaries-Cone— Traitements du 
gouvern in nt civil-Fin 

Permanent Staff — Cone. 
Personnel permanent — Fin 

Gratton, G. E., super, analyst, 9 m. at 

$2,880, 3 m. at $3,000 

Hardy, V. M., sten. gr. 2, Sept. 8 to 

Mar. 31 at $960 

Hartley, M. F., elk., gr. 3 

Herbert, S. P., elk., gr. 2 

Hoby, C, sten., gr. 2 

Hudson, E., messenger 

Leaver, K. L., sten., gr. 2, 9 m. at $960, 

3 m. at $1,020 

Le Lacheur, G., asst. to seed com 

Lecourt, M. B., sten., gr. 2 

Maltby, D. I., sten., gr. 1, 3 m. to Mar. 

31 at $720 

McCulloch, M. V., micro-analyst, 3 m. 

at $1,740, 9 m. at $1,860 

McCullough, C. S., micro-analyst 

McGugan, J., sr. micro-analyst, 9 m. at 

$2,280, 2 m. to Feb. 28 at $2,400 

McNab, M., seed analyst 

Neville, S. J., micro-analyst 

O' Gorman, E., seed analyst, 5 m. to 

Mar. 31, at $1,440 

Paquette, M. R. A., typist, gr. 2, 9 m 

at $1,020 3 m. at $1,080 

Peart, G. S., chief, markets and fertili- 
zer division 

Raynor, T. G., district seed and feed 

insp 

Reardon, L., elk., gr. 2 

Renaud, R., elk., gr. 2, 9 m. at $960 

3 m. at $1,020 

Richardson, L. V., sten. gr. 2, 6 m. at 

$960, Oct. 1 to Dec. 14 at $1,020 (re 

signed) 

Rushton, W. C, caretaker 

Sweet, C, chief, seed division 

Tobin, M., sten., gr. 1, 6 m. at $720, 

Oct. 1 to Dec. 14 at $780; sten. gr. 2, 

Dec. 15 to Mar. 31 at $960 

Wahlen, F., chief seed analyst, 9 m. at 

$3,120, 3 m. at $3,240 

White, L. M., seed analyst, 3 m. at 

$1,200, 9 m. at $1,320 

White, W. R., chief feed division 

Winthrop, W. J., sr. seed analyst, 9 m 

at $1,620, 3 m. at $1,740 



Amount 



Vote-Credit 3— Civil Government 

Contingencies — Depenses con- 

tingentes du gouvernement 

civil 

Temporary Employees- 
Personnel TEMPORAIRE 

Clerks, Typists and Stenographers — gr. 1 
at $720, gr. 2 at $960, gr. S at $1,260— 
unless otherwise specified — 

Bailey, E. L., gr. 1, April 22 to Mar. 31 
Ballantyne, E. E., gr. 1, 9 m. to Dec. 31 
Bance, A., office app. opr. gr. 2 at $900, 

less § d 

Barry, S. C., asst. chief of poultry di- 



$ 2,910 00 

541 33 
1,680 00 
1,080 00 
1,200 00 

900 00 

975 00 
2,400 00 
1,300 00 

180 00 

1,830 00 
1,860 00 

2, 120 00 
1,440 00 
1,860 00 

600 00 

1,035 00 

3,360 00 

3,120 00 
1,300 00 

975 00 



688 39 
1,380 00 
3,360 00 



803 23 

3,150 00 

1,290 00 
2,880 00 



1,650 00 

715,871 02 



Traitements a Ottawa 



Temporary Employees — Con. 
Personnel temporaire — Suite 

Blackburn, A., gr. 2, Dec. 27 to Mar. 31, 

less £ d 

Bonell, M. M., lab. asst., May 3 to Aug. 

31 at $1,020 

Bouchard, S. M., gr. 2, Nov. 6 to Feb. 

5 

Bouchette, A., gr. 2, Sept. 17 to Mar. 31 
Bourgeau, A., gr. 1, Nov. 3 to Jan. 14. . . 
Cauley, L. G., gr. 2, April 1 to Sept. 3. . 
Charbonneau, Y., gr. 2, Jan. 3 to Mar. 31 
Closson, E., office app. opr., gr. 2, April 

to June 22, at $900 

Copeland, E. A., gr. 1, April 1 to Dec. 3 

Coughlan, M. K., gr. 2 

Craig, J. S., lab. helper, Nov. 2 to Dec. 

17 at $720 

Currie, I. W., jr. seed analyst, April 1 

to May 3 and Dec. 21 to Mar 31 at 

$780, less 2d 

Currie, M. W., jr. seed analyst, April 1 

to May 14 and Dec. 21 to Mar. 31 at 

$780 

Cutler, N. L., asst. entomologist, June 

7 to Sept. 18 at $1,920 

Decelles, E., gr. 1, April 1 to Sept. 6; 

gr. 2, Sept. 7 to Mar. 31 

Dontigny, C. E., lab. helper, Jan. 21 to 

Mar. 31 at $720, less \ d 

Dourley, T. M., gr. 2, June 16-17. . . . 
Dubreuil, M., gr. 1, May 5 to Feb. 23 

less 1J d; gr. 2, Feb. 24 to Mar. 31. 
Dulude, G., gr. 2, Feb. 3 to Mar. 31. 
Eaman, M. E., gr. 2, June 8 to Nov. 30, 

less \\\ d. and deduction, $2 

Ferguson, I, gr. 1, April 1 to June 5.. 
Field, R. C, lab. helper, Oct. 15-31 at 

$720 

Fogarty, M., gr. 2, June 28 to Mar. 31. 
Gaudry, C. G., gr. 2, April 1 to Sept. 2( 
Gillespie, L., gr. 1, April 1-22; gr. 2 

Jan. 10 to Mar. 31 

Girvan, M., gr. 1, Nov. 15 to Mar. 31. 
Graham, M. M., gr. 2, Nov. 20 to Mar 

31, less 6 d 

Grant, H. T., lab. helper, July 22 to 

Sept. 25 at $720 

Grimes, M. A., gr. 2, 10 m. to Jan. 31. . 

Groh, H., botanist 

Hamilton, E. W., asst. demonstrator 

and lecturer, April 1 to May 14 and 

July 15 to Mar. 31 at $1,440, less Id.. 
Hardy, V. M., gr. 2, April 1 to Sept. 7. 
Hartney, M. J., lab. helper, Oct. 11 to 

Mar. 31 at $720 

Healy, M., gr. 1, Feb. 14 to Mar. 31.... 
Heron, D. A.., lab. helper, July 23 to 

Sept. 18 at $720 

Hewitt, R. V., jr. seed analyst, April 1 

to May 3 at $780 

Hodgson, E., gr. 2, Feb. 14 to Mar. 31 . . 
Howard, F. D., lab. asst., May 17 to 

Aug. 31, at $1,020 

Hynes, M. M., lab. helper, Dec. 7 and 

Dec. 20 to Mar. 31 at $720, less $2 

Jalbert, G., gr. 2, April 1 to Aug. 3, less 

id 

Johnson, A. V., gr. 2, July 2 to Mar. 31. . 
Jones, V. J., micro-analyst, Jan. 3 to 

Mar. 31 at $1,500 

Klotz, N. L., lab. helper, Jan. 17 to Mar. 
1,920 00 U 31 at $720, less 2d 



Montant 



678 00 
540 00 

898 79 



251 61 

334 52 

240 95 
517 33 
143 10 
408 00 

234 84 

205 00 
485 81 
960 00 

90 90 



285 16 

312 41 

544 00 

856 00 

140 32 
5 33 

672 93 
154 28 

428 66 
130 00 

32 90 
728 00 
469 33 

260 77 
272 00 

333 85 

129 35 

800 00 

2,400 00 

1,196 14 
418 67 

340 65 
92 14 

113 42 

71 29 

122 85 

296 13 

203 16 

326 45 
717 42 

366 94 

144 74 



Part A— 10 



AGRICULTURE 



Salaries at Ottawa 



Vote-Credit 3— Cml Government 

Contingencies-C one .—Depenses 

contingentes du gouverne- 

ment civil-Fin 

Temporary Employees — Con. 
Personnel temporaire — Suite 

Kuhn, O., gr. 2, Sept. 28 to Feb. 9. . . 
Lachance, A. M., office app. opr., gr. 2, 

April 1 to June 14 at $900 

Lacourciere, A., gr. 1, April 1 to Jan. 22 
Landon, M. M., gr. 2, 1 m. to May 16. . 
Langlois, A., sr. lab. asst., April 1 to 

May 7 at $1,320 

Levitan, R., gr. 1, Feb. 17 to Mar. 4. . . 
Mahoney, T. T., gr. 1, April 1 to Nov. 4 
Maltby, D. I., gr. 1, Oct 4 to Dec. 31. . 
Matte, F., gr. 2, July 2 to Dec. 31, less 

9 d, and deductions, $21 .83 

Maynard, W. E., gr. 2, April 1 to Nov. 

25 

McCarney, M., gr. 2, April 1 to Feb. 10 
Mclntyre, A. M., gr. 2, Feb. 16 to Mar. 

31 

McLatchie, M., gr. 2, 1 m. to Dec. 12 

and Dec. 16-18 

McLean, M., gr. 2, Oct. 22 to Mar. 31. . 
Mitchell. J., gr. 2, Oct. 27 to Mar. 31.. . 
Montgomery, M., office app. opr., gr. 2, 

July 15 to Aug. 31 at $900 

Montgomery, R. S., gr. 2, Mar. 15-31. . 
Moreland, E. W., gr. 1,3 m.to June 30. 
Murphy, C. I., gr. 1, April 1 to Jan. 17, 

less | d 

Neville, M. M., gr. 2 

Ogston, M. J., gr. 1, Mar. 15-31 

Overton, E., chauffeur, 6 m. at $1,440, 

6 m. at $1,620 

Plaskett, J. M., gr. 2 

Plummer, P. J. G., lab. helper, July 15 

to Sept. 15 at $720 

Quinn, T., gr. 1, Oct. 4 to Nov. 30 

Racicot, J., gr. 1, April 1-12 

Renaud, M. B., gr. 2, Sept. 10 to Dec. 8 



Amount 



353 71 



185 00 

582 58 

80 00 


134 84 

33 45 

428 00 

174 19 


432 11 


626 67 
828 57 


117 14 


87 74 
425 81 
412 90 


116 13 
43 87 
180 00 


571 94 

960 00 

32 90 


, 530 00 
960 00 


122 90 

114 19 

24 00 

236 65 



Traitements a Ottawa 



Temporary Employees — Cone. 
Personnel temporaire — Fin 

Rivington, J. A., lab. helper, Dec. 23 

to Mar. 14 at $720 

Robertson, J. M., messenger, Feb. 17 

to Mar. 31 at $720 

St. Jean, R., gr. 2, Sept. 28 to Mar. 31 

less \ d 

Sanders, S., gr. 2, April 1 to June 3 

Scott, E. A., gr. 2, May 5 to Mar. 31. . . 

Shea, M. E., gr. 1, Nov. 15 

Sibbitt, L. D., lab. helper, Mar. 15-31 

at $720 

Slonemsky, D., gr. 2 

Soper, K., gr. 2, July 14 to Sept. 30. . . . 
Smith, F. C, gr. 2, Dec. 23 to Jan. 12. 
Steacy, E. D., lab. helper, April 1 to 

May 22 at $720; lab. asst., Nov. 16 

to Mar. 31 at $1,020 

Stevens, V. V., gr. 2, Sept. 15 to Mar. 14 

Thebarge, E. M., gr. 2 

Trottier, O., messenger, Oct. 15 t 

Mar. 31 at $720 

Turner, E. S., gr. 2 

Watson, J. W., lab. helper, April 1 to 

Oct. 23 at $720 

Whaley, E., gr. 1, Jan. 25 to Mar. 31. 

Wigmore, L., gr. 1, Nov. 5-22 

Wilson, S„ gr. 2, May 25-31 

Young, D. A., gr. 2, April 1-27 

Young, M. V., office app. opr., gr. 2, 7 

m. to Mar. 31 at $900 

Total 

Less— Vote 3— Civil Government Con- 
tingencies (Page A— 10) 

Total as shown in Summary— See Index 
Vol. I, Departmental Summaries 
Total paraissant au sommaire, voir 
index, Vol. I, Sommaires des De- 
partements 



Montant 



164 52 
85 71. 



486 71 

168 00 

869 68 

2 00 


32 90 
960 00 
206 45 

54 19 


485 00 
478 88 
960 00 


332 90 
960 00 


404 52 

133 55 

36 00 

18 06 

72 00 


525 00 

38,505 50 


753,876 52 


38,505 50 



715,371 02 



Vote-Credit 3 — Civil Government Contingencies — Depenses contingentes du 

gouvernement civil 

Salaries and Wages — Traitements et gages: — Temporary employees. . (Page A — 10) 
Travelling Expenses — Frais de voyage: — Hon. S. F. Tolmie, $500; Hon. W. R. 

Motherwell, $850; C. E. Allen, $108.90; E. S. Archibald, $1,345.56; H. S. 

Arkell, $1,948.01; R. Barnes, $155.59; S. Barnes, $149.56; S. C. Barrv, $816.43; 

A. H. W. Birch, $36.40; L. A. Bissell, $53.22; W. A. Brown, $794.76; W. E. 

Brown, $407; J. Burgess, $2,182.51; A. E. Cameron, $327.07; H. G. Campbell, 

$815.97; A. J. Cavan, $1,047.92; S. J. Chagnon, $838.34; H. M. Chantler, 

$31.70; A. T. Charron, $1,608.39; G. H. Clark, $735.29; L. P. Cliche, $460.20; 

P. R. Cowan, $19.10; H. G. Crawford, $476.86; I. J. Cummings, $248.62; 

R. Cunningham, $89.65; N. L. Cutler, $523.04; M. B. Davis, $527.11; J. J. 

de Gryse, $34.53; F. L. Drayton, $295.96; W. G. Dunsmore, $58.75; A. G. 

Dustan, $676.10; F. C. Elford, $1,546.88; G. A. Elliot, $333.30; G. J. Fixter, 

$786.35; J. Fixter, $1,853.99; J. G. C. Fraser, $129.50; W. A. Fraser, $95.30; 

H. A. Freeman, $266.10; A. Fulton, $628.27; A. Gibson, $1,193.93; C. B. 

Gooderham, $853.58; W. B. Gornall, $907.30; A. Gosselin, $47.10; W. L. 

Graham, $476.48; G. E. Gratton, $234.96; D. D. Gray, $254.50; J. H. Grisdale, 

$2,178.83; H. Groh, $288.95; H. T. Gussow, $886.99; H. S. Gutteridge, $119.35; 

O. Hall, $542.17; R. S. Hamer, $1,190.62; R. I. Hamilton, $87.45; E. W. 

Hamilton, $10.55; F. A. Herman, $287.75; G. Hilton, $250.06; J. G. Hinton, 

$78.50; E. G. Hood, $766.06; E. S. Hopkins, $1,034.23; W. C. Hopper, $217.23; 



38,505 50 



Part A— 11 
DETAILS OF EXPENDITURE— Con.— DETAIL DES D&PENSES— Suite 



Vote-Credit 3 — Civil Government Contingencies-Cone. — Depenses contingentes 
du gouvernement civil-Pin 

Travelling Expenses-Cone. — Frais de voyage-Win 

B. Howard, $460.51; C. B. Hutchings, $46.72; K. J. Hutchinson, $1,571.99; 
J. T. Janson, $38.30; W. F. Jones, $622.96; G. Knowles, $305.35; H. A. Kelly, 
$7.54; M. E. LeBlanc, $686.22; W. W. Lee, $21.30; G. Le Lacheur, $348.42; 
P. E. Light, $48.30; A. G. Lochhead, $79; A. A. MacMillan, $1,766.66; W. T. 
Macoun, $909.25; C. M. MacRae, $945.60; T. G. Major, $340.42; M. McCulloch, 
$10.05; J. H. McDunnough, $571.20; C. S. McGillivray, $2,070.24; J. McGugan, 
$56.80; G. E. Mcintosh, $1,301.83; J. McKee, $114.50; L. S. McLaine, $849.37; 
G. P. McRostie, $591.87; J. Moynan, $392.58; G. W. Muir, $249.68; L. H. New- 
man, $844.40; R. A. V. Nicholson, $126.61; F. C. Nunnick, $755.72; E. Overton, 
$35.85; G. S. Peart, $542.71; I. Preston, $33.25; T. G. Raynor, $734.28; H. J. 
Read, $82.70; J. C. Reid, $106.72; E. Rhoades, $71.75; A. W. Richardson, 
$3.40; T. F. Ritchie, $326.62; G. Robertson, $658.01; G. B. Rothwell, $1,481.96; 
J. A. Ruddick, $1,065.20; F. G. Semple, $122.46; F. T. Shutt, $34.20; J. F. 
Singleton, $759.70; C. M. Slagg, $1,057.81; J. B. Spencer, $131.95; H. T. 
Stephens, $541.25; J. M. Swaine, $894.55; C. Sweet, $408; A. G. Taylor, $388.18; 

C. R. Twinn, $116.43; F. T. Wahlen, $302.21; E. A. Watson, $429.66; C. J. 
Watson, $38.80; E. B. Watson. $263.50; C. H. Weaver, $87.24; R. L. Wheeler, 
$1,358.95; A. H. White, $118.80; W. R. White, $644.67; A. G. O. Whiteside, 

$53.15; C. S. Wood, $91.85; L. E. Wright, $308.09 65,136 11 

Materials, Supplies, Repairs, etc. — Materiaux, fournitures, reparations, etc.: — 
Gasoline and oil, $404.69; auto repairs and renewals, $306.25; uniform for 

chauffeur, $110 820 94 

Printing and Stationery — Impressions et papeterie: — King's Printer, supplies.... 6,072 82 

Miscellaneous — Divers: — Cartage, $207; car tickets, $307;' express, $175.22; post- 
age, $215; subscriptions to newspapers and periodicals, $509.01; telegrams and 

telephones, $1,948.33; sundries, $335.31 3,696 87 

Adjustments — Ajustements: — Advances unexpended in 1926-27 refunded to Casual 
Revenue, 1927-28:— W. E. Browne. $50; A. T. Charron, $76.75; H. T. Gussow, 
$200; L. H. Newman, $300; C. M. Slagg, $200 826 75 



Total as shown in Summary— see Index, Vol. I, Departmental Summaries — Total 

paraissant au Sommaire — voir index, Vol. I, Sommaires des Departements . . $ 115,058 99 



Vote-Credit 40 — Dairying — Industrie laitiere 

Salaries and Wages — Traitements et gages: — 

Cargo inspectors at $1,500 and living allowance at $1.50 per d.: J. Bent, 
Liverpool, England, $2,047.50; A. Boulais, Montreal, Apr. 26 to Jan. 31, 
$1,567.33; P. J. Gabler, Liverpool, England, $2,047.50; A. E. Griffith, London, 
England. $2,047.50; E. J. Harmer, Montreal, Apr. 26 to Jan. 31, $1,567.33; 
W. P. Hibbard, Montreal, $2,047.50; W T . E. Johnson, Halifax, $2,047.50; J. M. 
Manson, GlasgOAV, Scotland, $2,047.50; M. J. McDonald, Montreal, Apr. 26 to 
Jan. 31, $1,567.33; B. J. O'Connell, Montreal, Apr. 26 to Jan. 31, $1,567.33; 
H. E. Shallis, Bristol, England, $2,047.50; R. P. Spencer, Montreal, Apr. 26 
to Jan. 31, $1,567.33 22,169 15 

Dairy and cold storage inspector: J. G. Bouchard, Marieville, Que 2,100 00 

Dairv produce graders: A. L. Anderson, Montreal, $2,640; G. A. Bourbeau, 
Montreal, $2,640; S. P. Broby, Montreal, $2,400; F. Brown, Montreal, 
$2,640; E. Charbonneau, Montreal, $2,640; H. J. Crowe. Regina, April 15 to 
Mar. 31 at $2,400; J. Cuthbertson, Stratford, Ont., $2,640; J. O. Danis, 
Beauport, Que., 6 m. at $2,520, 6 m. at $2,640; R. Elliott, Toronto, 3 
m. at $2,400, 9 m. at $2,520; W. J. Gardiner, Montreal, $2,400; F. Gos- 
tick, Saskatoon, May 17 to Mar. 31 at $2,400; O. B. Hartley, Montreal, 
6 m. at $2,400, 6 m. at $2,520; R. O. Hebert, Montreal, $2,640; J. H. 
Henderson, Toronto, $2,640; T. J. Hicks, Montreal, senior, 3 m. at $2,640, 
9 m. at $2,760; J. L. Irwin, Campbellford, Ont., $2,640; P. Labbe, Mon- 
treal, $2,640; J. Lefebre, Montreal, April 6. to Mar. 31 at $2,400; E. 
W. Light, Saskatoon, $2,640: K. G. MacKay, Winnipeg, 6 m. at $2,520, 
6 m. at $2,640; J. U. Maher, Montreal, $2,640; J. A. McManus, Winnipeg, 3 
m. at $2,400, 9 m. at $2,520; D. Menzies, Montreal, 6 m. at $2,520, 6 m. at. 
$2,640; F. Monaghan, Montreal, $2,640; F. T. Morrow, Charlottetown. $2,640; 
J. R. Sweeney, Winnipeg, 3 m. at $2,400, 9 m. at $2,520; G. Thimens, Montreal, 
$2,640; H. M. Ward, Montreal, $2,640; O. H. White, Montreal, asst., 3 m. 
at $1,680, 9 m. at $1,800 ' 73.340 11 

Inspector of butter and cheese weights: J. E. D. Gareau, Montreal 1,800 00 



Part A— 12 

AGRICULTURE 



Vote-Credit 40 — Dairying-Con. — Industrie laitiere-Suite 

Salaries and Wages-Cone. — Traitements et gages-Fin 

Inspectors of dairy products: D. E. Arsenault, Quebec, $1,800; H. Barnett, 
Hamilton, $1,560; W. L. Brenton, Brookfield, N.S., $1,800; A. Buffam, Van- 
couver, 3 m. at $1,500, 9 m. at $1,560; D. J. Cameron, Peterboro, senior, 
$2,040; P. G. L. Clarke, Vancouver (part time), $100; J. E. Dougall, 
Hallville, Ont., $1,800; P. N. Kidd, Toronto, $1,800; A. Street, Brandon, 
$1,800 14,245 00 

Laboratory assistants: D. Hill, Pegina, Aug. 3 to Mar. 31 at $1,020; P. J. 
Labbe, Jr., Montreal, 3 m. at $1,140, 9 m. at $1,200; G. Lalonde, Montreal, 
May 3 to Nov. 2 at $1,020; H. Sharpe, Winnipeg, May 17 to Oct. 16 
at $1,020 2,794 71 

Clerks, stenographers and typists: E. Clienevert, Montreal, May 5 to Nov. 4 
at $960; E. Gagne, Montreal, 3 m. at $1,020, 9 m. at $1,080; E. Gibson, 
Saskatoon, $960; V. Gransden, Winnipeg, $960; L. Laporte, Montreal, $1,380; 
A. B. MacKnight, Pegina, May 1 to Dec. 11 at $960; B. Major, Montreal, 
June 23 to Aug. 25 at $960 (less 3 d.) ; M. Manson, Toronto, $960; P. 
Marier, Montreal, 3 m. at $1,560, 9 m. at $1,620; M. L. Pelland, Montreal, 
$1,080; H. M. Poche, Montreal, 9 m. to Mar. 31 at $960; C. St. Pere, Montreal, 
June 9 to Dec. 8 at $960; F. Simpson, Montreal, Apr. 1 to Aug. 13 at 
$1,260; B. Singerman. Montreal, Mav 25 to Nov. 24 at $960; G. Taupier, 
Montreal, June 7 to Dec. 6 at $960; G. Teach, Montreal, May 25 to Nov. 24 
at $960; R. A. Turgeon, Montreal, 6 m. at $1,020, 6 m. at $1,080 13,393 79 

Labourers : sundry 5,820 22 

135,662 98 
Travelling Expenses — Frais de voyaae: — D. E. Arsenault, $737.40; H. Barnett, 

$1,544.12; J. Bent, $237.06; J. G. Bouchard, $337.32; W. L. Brenton, $1,549.74; 

S. P. Broby, $399.45; A. A. Buffam, $699.57; J. Burgess, $798.37; D. J. Cameron, 

$1,966.39; H. J. Crowe. $485.99; J. J. Cuthbertson, $944.19; J. E. Dougall, 

$1,546.14; R. E. Elliott, $469.02; J. E. D. Gareau, $726.88; F. Gostick, $797.49; 

A. E. Griffith, $471.02; J. H. Henderson. $346.55; T. J. Hicks. $446.11; J. L. 

Irwin, $1,177.18; R. N. Kidd. $287.97; P. Labbe, $222.15; E. W. Light, $963.67; 

K. G. MacKay, $914.30; J. A. McManus. $308.30; J. M. Manson, $475.12: F. T. 

Morrow, $