SESSIONAL PAPERS
VOL. LII. — PART III
SIXTH SESSION
OF THE
FIFTEENTH LEGISLATURE
OF THE
PROVINCE OF ONTARIO
SESSION 1920
TORONTO :
Printed by CLARKSON W. JAMES, Printer to the King's Most Excellent Majesty
1922
rr. 4^^^
Printed by
THE RYERSON PRESS
LIST OF SESSIONAL PAPERS
Presented to the House During the Session.
Title
No.
Remarks.
4
Printed.
80
Not Printed.
32
Printed.
32
it
41
(I
29
i(
90
Not Printed.
93
a
52
Printed.
54
cc
37
Printed.
20
((
72
Printed.
27
Printed.
92
Not Printed.
65
Printed.
82
Not Printed.
68
Printed.
73
a
69
Not Printed.
35
Printed.
67
Not Printed.
38
Printed.
27
a
85
Not Printed.
5
Printed.
17
Printed.
57
Not Printed.
51
Printed.
85
Not Printed.
36
Printed.
2
<i
24
Printed.
74
ii
11
((
44
<(
14
Printed.
26
«
90
Not Printed.
93
C(
Accounts, Public
Adding Machines, number of
Agricultural College, Eeport
Agricultural and Experimental Union, Eeport
Agricultural Societies, Eeport
Agriculture, Department of, Eeport
Appointments to Office since Dec. 1, 1919
Appointments to Office since Nov. 14, 1919
Archivist, Eeport
Auditor, Provincial, Eeport
Bee-Keepers Association, Eeport
Births, Marriages and Deaths, Eeport
Carrick, J. J., correspondence
Children, Dependent, Eeport
Civil Servants dismissed
Civil Service Commissioner, Eeport
Civil Service Commissioner, re Public Service
Clarkson's Eeport re Hydro Power Commission, etc.
Clarkson's Eeport re Ontario Power Commission, etc
Clarkson's Eeport re Eacing Associations
Corn Growers' Association, Eeport
Crown Timber, Order-in-Council
Dairymen's Association, Eeport
Dependent Children, Eeport
Deputy Ministers, Clerks, leave of absence
Division Courts, Eeport
Education, Eeport
Education. Orders-in-Council
Elections, Eeturns from Eecords
Employees, leave of absence
Entomological Society, Eeport
Estimates, 1920-21
Feeble-Minded, Eeport
Flax, acreage sown to
Friendly Societies, Eeport
Fruit Growers' Association, Eeport
Game and Fisheries, Eeport
Gaols, Prisons and Eeformatories, Eeport
Government Appointments since Dec. 1st, 1919
Government Appointments since Nov. 14th, 1919. . .
Title
No.
Remarks
Hamilton Hospital Enquiry, Snider's Eeport
Health, Eeport of Board of
Health, Regulations of Board
Highways, Eeport
Hodgins' Eeport on Mentally Defective
Horticultural Societies, Eeport
Hospitals and Charities, Eeport
Hospitals and Charities, Orders-in-Council
Housing, Eeport on
Housing Act, Experts or persons employed under
Hydro-Electric Power Commission, Clarkson's Eepbrts . . . .
Hydro-Electric Power Commission, Eeport
Hydro-Electric Power Commission, correspondence re meet
ing of Midland Association
Idiots and Epileptics, Report
Insane Hospitals, Eeport . . . .
Insurance, Eeport
Kapuskasing, Eeport of Commissioners
Kapuskasing, basis of adjustment
Labour, requests from organizations
Labour, correspondence re hours of ' .
Lands, Forests and Mines, Eeport '.
Legal Offices, Eeport
Library, Eeport
License Board, licenses issued by
License Board, correspondence with holders of Export Ware
house Licenses
License Commissioners, Eeport on 0. T. A
Liquor Vendors, quantity of liquor passed through hands of.
Live Stock Branch, Eeport
Loan Corporations, Statements
London Hospital, Macbeth's Eeport
Macbeth, J., Eeport on London Hospital
Mentally Defective, Hodgins' Eeport
Meredith, Sir W., Eeport on 0. T. A
Meredith, Sir W., Eeport re Police Force
Midland Municipal Association, correspondence re
borough meeting
Mines, Eeport
Municipal Affairs, Bureau of, Eeport
Municipal Auditor, Eeport
Muskoka Road, correspondence
Peter
Ontario Housing Act, persons appointed under
Ontario Power Company of Niagara Falls, Clarkson's Eeport.
Ontario Eailway and Municipal Board, Eeport
Ontario Temperance Act, Report of Commissioner Meredith
87
21
71
15
56
43
25
77
47
62
68
49
83
23
22
10
61
76
79
89
3
6
53
63
91
28
64
39
12
56
66
80
83
4
47
8
75
62
73
50
66
Not Printed.
Printed.
Printed.
Not Printed.
Printed.
Not Printed.
Printed.
Not Printed.
Printed.
Printed.
Not Printed.
Printed.
Not Printed.
Printed.
Not Printed.
Not Printed.
Printed.
Not Printed.
Printed.
<t
Not Printed.
Not Printed.
Printed.
Not Printed.
a
Printed.
«
Not Printed.
Not Printed.
Printed.
Title
No.
Remarks
Ontario Temperance Act, persons employed in enforcement of
Organization of Resources Committee, payments under ....
Pic and Black Sturgeon River Timber Limits, correspondence
Police Force, Municipal, Report
Prisons and Reformatories, Report
Provincial Archivist, Report
Provincial Auditor, Report
Provincial Municipal Auditor, Report
Provincial Secretary's Department, etc., names of Deputy
Ministers and Clerks applying for leave of absence on
medical certificates
Public Accounts, 1919
Public Service, classification
Public Works, Report
Queen Victoria Niagara Falls Park, Report
Racing Associations, Clarkson's Report
Register-General, Report
Registry Offices, Report
Secretary and Registrar, Report . . .
Snider's Report, Hamilton Hospital
Soldiers' Aid Commission, expenses
Stallion Enrolment Board, Report .
Statistical Branch, Report
Statute distribution
Surrogate Court, Orders-in-Council
Temiskaming and N. 0. R., Report
Toronto University, Report
Trades and Labour, Report
Vegetable Growers, Report
Venereal Diseases, Report .
Veterinary College, Report
Vineland Station, Report . .
Warrants, Special ,
Women's Institues, Report
Workman's Compensation Board.
70
86
72
80
26
52
54
85
1
60
13
9
69
20
7
Not Printed.
Printed.
Not Printed.
Printed.
Not Printed.
Printed.
Printed.
Not Printed.
Printed.
19
Printed.
87
Not Printed.
78
«
33
Printed.
46
<(
58
Not Printed.
40
((
48
Printed.
18
it
16
«
34
Printed.
81
Cl
31
u
45
Cl
59
Not Printed
41
Printed.
55
ti
LIST OF SESSIONAL PAPERS
Arranged in Numerical Order with their Titles at full length ;
the dates when presented to the Legislature; the name
of the Member who moved the same, and
whether ordered to be Printed or not.
No. 1
No. 2
No.
3
No.
4
No.
5
No.
6
No.
7
No.
8
No.
9
No.
10
No.
11
No.
12
CONTENTS OF PART I.
Public Accounts of the Province for the year ending 31st October, 1919.
Presented to the Legislature, 19th March, 1920. Printed.
Estimates — Supplementary for the service of the Province for the year
ending 31st October, 1920. Presented to the Legislature, 13th
April, 1920. Printed. Further Supplementary Estimates. Pre-
sented to the Legislature, 13th May, 1920. Printed. Estimates
for the year ending 31st October, 1921. Presented to the Legis-
lature, 26th May, 1920. Printed.
CONTENTS OF PART II.
Keport of the Minister of Lands, Forests and Mines for the year 3 919.
Presented to the Legislature, 28th May, 1920. Printed.
Report of the Bureau of Mines, for the year 1919. Presented to the
Legislature, 19th April, 1920. Printed.
CONTENTS OF PART III.
Report of the Inspector of Division Courts, for the year 1919. Pre-
sented to the Legislature, 30th April, 1920. Printed.
I\'eport of the Inspector of Legal Offices, for the year 1919. Presented
to the Legislature, 26th April, 1920. Printed.
Keport of the Inspector of Registry Offices, for the year 1919. Presented
to the Legislature, 26th April, 1920. Printed.
Report of the Provincial Municipal Auditor, for the year 1919. Pre-
sented to the Legislature, 4th May, 1920. Printed.
Report of the Commissioners for the Queen Victoria Niagara Falls Park,
for the year 1919. Presented to the Legislature, 13th May, 1920.
Printed.
Report of the Inspector of Insurance, for the year 1919. Presented to
the Legislature, 6th May, 1920, Printed.
Report of the Registrar of Friendly Societies. Transactions for the year
1919. Presented to the Legislature, 6th May, 1920. Printed.
Financial Statements made by Loan Corporations, Building Societies,
Loaning Land Companies and Trust Companies, for the year 1919.
Presented to the Legislature, 6th May, 1920. Printed.
No. 13
No. 14
No. 15
No. 16
No. 17
No. 18
No.
19
No.
20
No.
21
No.
22
No.
23
No.
24
No.
25
No.
26
No.
27
No. 28
CONTENTS OF PART IV.
Report of the Minister of Public Works of the Province, for the year
1919, Presented to the Legislature, 31st March, 1920. Printed.
Report of the Game and Fisheries Department, for the year 1919. Pre-
sented to the Legislature, 16th April, 1920. Printed.
Report on Highway Improvement in the Province, for the year 1919.
Presented to the Legislature, 7th May, 1920. Printed.
Report of the Trades and Labour Branch, for the year 1919. Presented
to the Legislature, 28th May, 1920. Printed.
Report of the Minister of Education, for the year 1919. Presented to
the Legislature, 27th April, 1920. Printed.
Report of the Board of Governors of the University of Toronto, for the
year ending 30th June, 1919. Presented to the Legislature, 12th
March, 1920. Printed.
CONTENTS OF PART V.
Report of the Secretary and Eegistrar of the Province, for the year 1919.
Presented to the Legislature, 28th May, 1920. Printed.
Report uj^on the Registration of Births, Marriages and Deaths, for the
year 1919. Presented to the Legislature, 26th May, 1920. Printed.
Report of the Provincial Board of Health, for the year 1919. Presented
to the Legislature, 30th March, 1920. Printed.
Report on the Hospitals for the Insane, for the year 1919. Presented to
the Legislature, 28th May, 1920. Printed.
I'eport on Idiots and Epileptics, for the year 1919. Presented to tlie
Legislature, 28th May, 1920! Printed.
I{eport on Hospital for Feeble-Minded, Orillia, for the year 1919, and
Part II. on Feeble-Minded in Ontario. Presented to the Legis-
lature, 28th May, 1920. Printed.
Report upon the Hospitals and Charities for the year 1919. Presented
to the Legislature, 28th May, 1920. Printed.
I?oport upon the Prisons and Reformatories for the year 1919. Presented
to the Legislature, 28th May, 1920. Printed.
Report upon Neglected and Dependent Children, for the year 1919.
presented to the Legislature, 26th May, 1920. No report.
CONTENTS OF PART VI.
Report upon the Operation of the Ontario Temperance Act, for the year
1919. Presented to tlie Legislature, 6th April, 1920. Printed.
No. 29
No. 30
No. 31
No. 33
No. 33
No. 34
No. 35
No. 36
jSo. Oi
No. 38
No. 39
No. 40
No. 41
No. 42
No. 43
No. 44
No. 45
Ueport of the Department of Agriculture, for 1919. Presented to the
Legislature, 26th April, 1920. Printed.
Report of the Agricultural College and Agricultural Farm, for the year
1919. Presented to the Legislature, 27th April, 1920. Printed.
Report of the Ontario Veterinary College, for the year 1919. Presented
to the Legislature, 27th April, 1920. Printed.
Report of the Ontario Agricultural and Experimental Union, for the
year 1919. Presented" to the Legislature, 26th April, 1920. Printed.
Report of the Stallion Enrolment Board, for the year 1919. Presented
to the Legislature, 21st April, 1920. Printed.
Report of the Ontario Vegetable Growers' Association, for the year 1919.
Presented to the Legislature, 26th April, 1920. Printed. '
Report of the Corn Growers' Association, for the vear 1919. Presented
to the Legislature, 29th April, 1920. Not Printed.
Report of the Entomological Society of Ontario, for the year 1919.
Presented to the Legislature, 27th April, 1920. Printed.
Report of the Ontario Bee-Keepers' Association, for the year 1919.
Presented to the Legislature, 27th April, 1920. Printed.
Report of the Dairymen's Association of Ontario, for the year 1919.
Presented to the Legislature. 29th April, 1920. Printed.
Report of the Live Stock Associations of Ontario, for the year 1919.
Presented to the Legislature, 29th April, 1920. Printed^.
Copies of Orders-in-Council under section 78 of the Surrogate Courts
Act. cap. Q2, R.S.O., 1914. Presented to the Legislature, March
19th and April 14th. 1920. Not printed.
Report of the Women's Institutes of Ontario, for the year 1919. Pre-
sented to the Legislature, 29th April, 1920. Printed.
Report of the Agricultural Societies of Ontario, for the year 1919. Pre-
sented to the Legislature, 6th March, 1920. Printed.
Report on the Horticultural Societies of Ontario, for the year 1919.
Presented to the Legislature, 21st April, 1920. Printed.
Report of the Fruit Growers' Association of Ontario, for the year 1919.
Presented to the Legislature, 27th April, 1920. Printed.
Report of the Horticultural Experiment Station, Vineland Station.
Ontario, for the year 1919. Presented to the Legislature, 27th
April, 1920.
CONTENTS OF PART VII.
Report of the Statistics and Publications Branch of Department of Agri-
culture, for the year 1919. Presented to the Legislature, 27th
April, 1920. Printed.
Report of the Bureau of Municipal Affairs, for the year 1919. Presented
to the Legislature, 10th March, 1920. Printed.
Iieport of the Temiskaming and Northern Ontario Railway, for the year
1919. Presented to the Legislature, 28th May, 1920. Printed.
Report of the Hydro-Electric Power Commission, for the year 1919.
Presented to the Legislature, 18th May, 1920. Printed.
Report of the Ontario Railway and Municipal Board, for the year 1919.
Presented to the Legislature, 10th May, 1920. Printed.
CONTENTS OF PART VIII.
Returns from the Records of the Elections and By-Elections in 1919-
20. Presented to the Legislature, 10th March, 1920. Printed.
l?eport of the Archivist of Ontario, for the year 1919.
Legislature, 28th May,. 1920. Printed.
Presented to the
Report on the State of the Legislative Library,
lature, 20th March, 1920. Not Printed.
Presented to the Lesijis-
Statements of Provincial Auditor under Audit Acts.
Legislature, 23rd April, 1920. Printed.
Presented to tin
Report of the Workmen's Compensation Board, up to 31st December,
1919. Presented to the Legislature, 28th April, 1920. Printed.
Report of Mr. Justice Hodgins, on the Care and Control of the Mentally
Defective. Presented to the Legislature, 12th March, 19.20. Printed.
Regulations and Orders-in-Council under the authority of the Depart-
ment of Education Act or the Acts relating to Public, Separate or
High Schools. Presented to the Legislature, 12th March, 6th
April, 7th May, and 28th May, 1920. Not Printed.
Report on the Distribution of the Statutes for 1918 and 1919. Pre-
sented to the Legislature, 12th March, 1920. Not Printed.
Wi'twvn to an Order of the House of the 12th day of March, 1920, for a.
Return of all Special Warrants issued from the 31st day of October,
1919, to the 29th day of February, 1920, together with such details
as will plainly set forth the purposes for which the money in each
case was expended. Presented to the Legislature, 12th Marcli.
1920. Mr. O'Neill Not PHnted.
Report on the Classification of the Public Service. Presented to the
Legislature, 18th March, 1920. Not Printed.
Xo. 61
No. 62
Xo. 63
No. 64
No. 65
Xo. 66
No. 67
No. 68
Report of ■ Commissioners to enquire into and report upon the affairs of
the Soldier Settlement Colony at Kapuskasing, with the Evidence.
Presented to the Legislature/l8th and 30th March, 1920. Printed.
Return to an Order of the House of the 19th March. 1920, for a Eeturii
showing: 1. How many experts or persons having technical or
speciarknowledge, were appointed under The Ontario Housing Act,
1919. 2. What are their names. 3. What salary or remuneration
did each of said persons receive. What other officers, clerks and
servants were appointed to carry out the provisions of said Act.
5. What are their names. What salary or remuneration did each
of said persons receive. 7. What is the total amount paid for
salaries to all of such persons combined. 8. What is the total amount
paid for remuneration other than salaries to all of such persons
combined. 9. What is the total amount paid for travelling expenses
to all of such persons combined. 10. What is the total amount to
date expended in any way for salaries, remuneration, travelling
expenses or otherwise in carrying out the provisions of said Act, as
provided in section 24 thereof. ^Presented to the Legislature, 22nd
March, 1920. Mr. Sinclair. Not Prinied.
Return to an Order of the House of the 19th March, 1920. for a Eeturn
showing: 1. How many licenses were issued by the License Board
under the now repealed " Liquor License Act " during the following
years: (a) from 1905-1910; (&) from 1910-1916. 2. What was tlio
approximate yearly cost to the Province of the said License Board
under the said Act. Presented to the Legislature, 24th March,
1920. Mr. Pinard. Not Printed.
Return to an Order of the House of the 19th March, 1920, for a
Eeturn showing the quantity of liquor that has passed through the
hands of Government liquor vendors for each month, separately,
during the period from the 1st September. 1919, to the 1st March,
1920. Presented to the Legislature, 24th March, 1920. Mr. Tolmie.
Not Printed.
Report of the Civil Service Commissioner for Ontario for the year
ending 31st October, 1919. Presented to the Legislature, 24th
March, 1920. Printed.
Eeport of Sir William Ealph Meredith, Commissioner in the matter of
certain charges as to the Administration of the Ontario Temperance
Act. Presented to the Legislature, 24th March, 1920. Printed.
Copv of an Order-in-Council approved by His Honour the Lieutenant-
" Governor in Council, dated the 19th day of March, 1920, relating
to the preservation of Crown Timber. Presented to the Legislature,
25th March, 1920. Not Printed.
Eeport of P. C. Clarkson, f.c.a., respecting Hydro-Electric Power Com-
mission of Ontario. Also, Audit and Eeport of G. T. Clarkson.
F.C.A., upon the Accounts of the Hydro-Electric Power Commission
of Ontario, for the year ending October 31st, 1919. Presented to
the Legislature, 26th March and 6th April, 1920. Printed.
No. 69
No 70
No. 71
No. 72
No. 73
No. 74
Interim report and report of Clarkson, Gordon and Dilworth, Chartered
Accountants, respecting Eacing Associations in the Province of
Ontario, under terms of Order-in-Council, dated 30th April, 1917.
Presented to the Legislature, 26th March, 1920. Not Printed.
Return to an Order of the House of the 19th day of March, 1920, show-
ing how many persons are employed in the enforcement of the
Ontario Temperance Act. Presented to the Legislature, 29th
March, 1920. Mr. McLeod. Not Printed.
Regulations of the Provincial Board of Health.
Legislature, 30th March, 1920. Printed.
Presented to the
Return to an Order of the House of the 12th day of March, 192;0, for a
Return of copies of: — (1) All correspondence or agreements
entered into, between the Government of the Province of Ontario,
or any officer or official thereof (subsequent to the Return presented
to the House during the Session of 1919, being S.P. No. 73), and
J. J. Carrick, or anyone in his behalf, or any other person or
persons, company or corporation, relative to the sale of the Pic
River and Black Sturgeon River Timber Limits in the District of
Thunder Bay and the carrying out of the provisions of a certain
agreement dated the 9th day of May, 1917, between the said Carrick
and the Government of the Province of Ontario (as represented by
the Minister of Lands, Forests and Mines), requiring as part of the
consideration for the transfer of the said limits, the erection and
operation of a pulp mill and a paper mill within a period of three
years at an expenditure of not less than $2,000,000, which said
agreement was rescinded by a subsequent agreement bearing date
the 8th day of May, 1918, whereby the Government relieved the said
Carrick from carrying out the terms of the first-mentioned agree-
ment, by reason of the alleged absence of suitable water power to
permit of the operation of the said pulp and paper mills or warrant
their erection; (2) all correspondence (subsequent to the Return
above mentioned) between the Government of the Province of
Ontario and the Hydro-Electric Power Commission of Ontario
with reference to the supply of power for the operation of the said
mills; (3) all correspondence (subsequent to the Return above
mentioned) between the PTydro-Electric Power Commission of
Ontario and the said Carrick, or any one in his behalf, with refer-
ence to the supply of power for the operation of the said mills.
Presented to the" Legislature, 31st March, 1920. Mr. Deiunrt.
Printed.
Audit and report of G. T. Clarkson, f.c.a., upon the Ontario Power
Company of Niagara Falls and the Ontario Transmission Company.
Limited, for the year ending 31st October, 1919. Presented to the
Legislature, 6th April, 1920. Printed.
I{eturn to an Order of the House of the 7th April, 1920, for a Return
showing:—!. The acreage sown to flax by the Department of
Agriculture in 1918. 2. Number of bushels of flax seed produced.
3. To whom sold and price per bushel received. 4. Quantity flax
fibre produced ; to whom sold and price received. 5. Copies of all
No. 75
No. 76
No. 77
No. 78
No. 79
No. 80
No. 8]
No. 82
cables or other communications between the Government and tlic
Agent-General in London regarding the growing of flax in Ontario
during the year 1917. 6. Detailed cost of the experiment and net
profit or loss to the Department. Presented to the Legislature, 8tli
April, 1920. Mr. Henry. Printed.
Return to an Order of the House of the 26th day of March, 1920, for a
Eeturn of copies of correspondence, tenders, contracts, vouchers,
and all other papers, letters or documents in connection with the
construction of the road in the Municipality of Orillia Township
in the Electoral Distict of Simcoe East, from the Severn Bridge to
Orillia, known as the Muskoka Eoad and constructed under the
Northern Development Branch of the Lands, Forests and Minos
Department between the dates of the 1st of September, 1919, and
the 15th of November, 1919. Presented to the Legislature, ]2th
April, 1920. Mr. Johnston (Simcoe.) Not Printed.
Recommendations as a Basis of Adjustment of Difficulties which have
arisen in the Kapuskasing Soldiers" Colony, with open letter with
reference thereto addressed to the Soldiers of Kapuskasing. Pre-
sented to the Legislature, 13th April. 1920. Not Printed.
Copies of Orders-in-Council designation pursuant to section 14 of The
Hospitals and Charitable Institutions Act, Hospitals, Eefuges.
Orphanages and Infants to which aid may be granted. Presented
to the Legislature, 14th April, 1920. Not Printed.
Eeturn to an Order of the House of the 7th April, 1920, for a Eeturn
showing the whole amount of $88,853.30 (page 738, column 2,
Public Accounts, 1918-19), expended in travelling, office and other
expenses of the Soldiers' Aid Commission, and in what other manner
this amount was expended. Presented to the Legislature, 14tli
April, 1920. Mr. Pinard. Not Printed.
Return to an Order of tlie House of the 22nd March, 1920, for a Eeturn
shewing: — 1. All requests of memorials filed with the Minister of
Public Works, or the Labour Department, during the years 1916,
1917, 1918, 1919 and 1920, to date, from Labour Organizations.
Presented to the Legislature, 15th April, 1920. Mr. RanMn.
Printed.
Eeport of Sir AVilliam Ealph Meredith and James Gunn, Esquire, Com-
missioners under Commission dated January 21st, 1919, in the
matter of the Administration of Municipal Police Force throughout
the Province, the Constitution of Police Commissioners, etc. Pre-
sented to the Legislature, 19th April, 1920. Not Printed.
Regulations of the Provincial Board of Health respecting Venereal
Diseases. Presented to the Legislature, 21st April, 1920. Printed
for Distrihniion..
Statement of the Civil Service Commissioner respecting the Publii;
Service of Ontario, 1920. Presented to the Legislature, 24th March,
1920. Not Printed.
No. 83
No. 84
No. 85
No. 86
No. 87
No. 88
Copies of correspondence between the Hydro-Electric Power Commission
and others respecting meeting of Midland Municipal Association
at Peterborough, April 28, 1920. Presented to the Legislature,
30th April, 1920. Not Printed.
lu'turn to an Order of 7th May, 1920, for a Return shewing: — 1. How
many adding machines have been purchased or ordered by the
different departments of the Government and how they are allotted
to the departments. 2. What is the date of such purchases.
3. What is the cost of each machine and the name and place of
business of the seller. Presented to the Legislature, 7th May, 1920.
Mr. Evanturel. Not Printed.
U'oturn to an Order of the House of the 31st March, 1920, for a Return
shewing: — 1. Names of all Deputy Ministers, Chief Clerks and
Clerks who, during the calendar years 1916, 1917, 1918 and 1919,
applied on medical certificates for leave of absence from their duties
in respect of the following departments : {a) Provincial Secretary
and Registrar's Department; (&) King's Printer Department.
2. To which of the parties so applying was leave granted. 3. From
which of them was leave withheld. 4. Whether the monthly pay-
ments of salary continued to the officials who were granted leaves of
absence during such absence. Presented to the Legislature, 11th
May, 1920. Mr. Cooper {Toronto). Not Printed.
Ifeturn to an Order of the House of the 19th May, 1920, for a Return
shewing in detail all payments and disbursements made under the
heading of " Organization of Resources Committee, Expenses of
Patriotic Fund and Red Cross Campaign. For expenses of the
campaign to increase food production and for services and expenses
of the Provincial Committee appointed under Organization of
Resources Act": — In the Public Accounts of 1916-17, page 653,
Organization of Resources Committee, accountable, $111,000; In
the Public Accounts for 1917-18, page 618, Organization of
Resources Committee, accountable, $260,000; In the Public
Accounts for 1918-19, page 736, Organization of Resources Com-
mittee, advance, $350,000 — for which the note in the Public
Accounts shows that no audit has been made in any year by the
Audit Office. And also for any other sums that have been paid
since the end of the last fiscal year in addition to the amount of the
last-named advance down to the 1st day of April, 1920, on the same
account. And further for the authority under Order-in-Council or
otherwise, under which the said bulk sums granted in each year by
special warrant were distributed to the funds, committees, organiza-
tions or individuals who received the same. Presented to the
Legislature, 19th May, 1920. Mr. Dewart. Not printed.
!?eport of Colin G. Snider, Commissioner in Enquiry respecting Ontario
Hospital, Hamilton. Presented to the Legislature, 28th May, 1920.
Not Printed.
I'eport of Talbot Macbeth, Commissioner in Enquiry respecting the
Ontario Hospital, London. Presented to the Legislature, 28th
May, 1920. Not Printed.
No. 89
No. 90
No. 91
No. 93
No. 93
"Return to an Order of the House of the 19th March, 1920, for a Eeturn
of copies of all correspondence between the Minister of Justice of
Canada or any other olficial of the Dominion Government on the
one hand, and the late Premier of the Province of Ontario or any
other Minister, officer of official of the Ontario Government, on the
other hand, relating to the question of hours of labour being limited
to eight hours per diem. Presented to the Legislature, 27th May,
1920. Mr. McAlpine. Not Printed.
Return to an Order of the House of the 21st May, 1920, for a Eeturn
shewing : — Bow many appointments have been made by the Govern-
ment since November 14th, 1919, as follows: (a) name and address
of person appointed; (&) to what position; (c) date of appoint-
ment; (d) salary paid or to be paid in each case; (e) is the
appointment temporary or permanent. Presented to the Legis-
lature, 28th May, 1920. Mr. BuckUnd. Not Printed.
Return to an Order of the House of the 22nd March, 1920, for a Eeturn
shewing: — 1. Copies of all papers and correspondence between the
present holders of export warehouse licenses and the License Board,
or any member thereof. 2. Between such applicants and the Gov-
ernment, or any member thereof. 3. Between the License Board,
and any member thereof, and the Government, or any member
thereof. 4. And between any Member of the House, and any Mem-
ber of the Government, or any member of the License Board.
Presented to the Legislature, 28th May, 1920. Mr. Hogarth. Not
Printed.
Eeturn to an Order of the House of the 26th March, 1920, for a Eeturn
shewing: 1. The names of all civil servants dismissed, retired, or
resigned, or whose positions have become vacant from any other
cause from the first day of January, 1914. 2. The date of such
dismissals, retirements, or resignations respectively. 3. The reason
for the occurrence of each vacancy. 4. The salary obtained by the
official at the time of removal. 5. The present salary of the new occu-
pant, if any. Presented to the Legislature, 28th May, 1920. Mr.
Dewart. Not Printed.
Eeturn to an Order of the House of the 29th March, 1920, for a Eeturn
shewing: — 1. How many appointments have been made to the fol-
lowing Government Departments since December 1st, 1919 :
Attorney-General's Department; Provincial Secretary's Depart-
ment: Provincial Treasurer's Department; Department of Lands
and Forests; Department of Agriculture; Department of Public
Works; Department of Labour; Department of Mines. 2. How
many of these positions have gone to returned soldiers. 3. And
what were the salaries they received. Presented to the Legislature,
28th May, 1920. Mr. McNamara. Not Printed.
ANNUAL REPORT
OF THE
Inspector of Division Courts
FOR THE
PROVINCE OF ONTARIO
FOR THE YEAR
1919
PRINTED BY ORDER OF
THE LEGISLATIVE ASSEMBLY OF ONTARIO
TORONTO:
Printed by A. T. WILGRESS, Printer to the King's Most Excellent Majesty
1920
Toronto, Marcli 5tli, 1920.
To His Honour Lionel H. Clarke^
Lieutenani-Governor of Ontario.
May it Please Youk Honour :
The undersigned has the honour to present to Your Honour the Eeport of
the Inspector of Division Courts of the Province of Ontario, for the year ending
;Mst December, 1919.
Respectfully submitted,
W. E. Eaney,
Attorney-General.
13
Toronto, March 5th; 1920.
SiE^ — I have the honour to submit herewith, to be presented to His Honour
the Lieutenant-Governor, the Eeport of the Inspector of Division Courts, for the
year ending 31st December, 1919.
I have the honour to be. Sir,
Your obedient servant,
J. B. Macdonald,
Inspector.
To THE Honourable W. E. Eaney, K.C,
Attorney-General, Toronto.
[3]
Annual Report of the
INSPECTOR OF DIVISION COURTS
For the Province of Ontario
FOR THE YEAR ENDING 31st DECEMBER, 1919
ToEONTo, March 5th, 1930.
To His Honour Lionel H. Clauke,
Lieutenant-Oovenior of the Province of Ontario.
jMay it Please Your Honour:
I have the houour to present the Annual Eeport of the business of the Division
Courts of the Pro\dnce of Ontario for the year ending 31st December, 1919,
including a list of officials, a description of the limits of boundaries of the divisions
in each county and district, a list of county officials, including the Judges, County
Crown Attorneys and Clerks of the Peace.
The business transacted during the year shows a slight decrease in volume
as compared with last j-ear.
The Clerk's Association passed a resolution, among others, at their last
meeting asking for increased jurisdiction, claiming that in consequence of the
excessive cost of commodities, a debtor could so easily contract a debt much in
excess of the present jurisdiction.
The increased jurisdiction asked for would, if granted, permit of many cases
being tried in the Division Court, instead of the County Court, and the costs
would be taxed at a much lower scale than in the County Court.
If this becomes law it will add materially to the business of Division Courts,
and will in my opinion, be of great benefit to. litigants in general who use these
oourts.
The business for the year is shown under the following tables as follows :
Table " A." — Statement of all Division Court business.
Table "B" — List of all Division Court Clerks with their Post Office addresses,
etc.
Table '' C."— List of all Bailiffs.
Table " D " — Limits and boundaries of the divisions, tariff of fees, etc.
The Division Court Board met at Walkerton on June 20th, 1919, and acting
under section 15 and subsections of the Division Courts Act, the Sixth Division
Court of the County of Bruce at Tiverton, was abolished, and the territory com-
prising it was distributed and added to the 3rd, 4th and 5th Divisions.
I am of opinion, that several other small offices should be a!)olished also.
Owing to the small amount of business transacted, and the correspondingly
isinall emoluments, it is difficult to find men to fill many of these offices.
Where the duties can be combined with some other employment it works out
more satisfactorily, but tliis is not always possible to arrange.
[4]
1920 IXSPECTOR OF DIVISION COUETS.
Xo legislation was enacted during the past Session affecting Division Couits.
A careful inspection of the 338 offices is continuously going on, and entails
a great deal of labour when considered in connection with the vast extent of
territory to be covered, embracing as it does the whole Province of Ontario, and
I wish to bear testimony to the zeal and integrity of the officials of the courts
throughout the Province, many of whom are at times confronted with difficult
problems, and with one or two exceptions, their duties are discharged in a most
satisfactory manner.
Changes are continually taking place in the officials of the courts, througl)
death, resignation, etc., and in all cases, returned soldiers are given preference
for the vacant positions if they can at all meet the requirements.
All of which is respectfully submitted.
I have the honour to be.
Your Honour's obedient servant,
J. B. Macdonald,
' ~ Inspector.
EEPORT OF
No. 5
TABLE
Return of Division Court Business from the 1st day of January
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3,360 37
2,367 60
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1.401 57
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1
1920
IXSPECTOR OF DIVISIOX COURTS.
to the 31st day of December, A.D. 1919, inclusive, shewing:
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Number of instances in which the Judce
has allowed costs to be taxed for Counsel,
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The amount of costs so taxed.
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I 1 "
EEPORT OF
No. 5
TABLE
Returns of Division Court Business from the 1st day of January
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1.882 66
235 07
1,553 06
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1,249 72
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1,176 79
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11.153 75
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906 54
4,141 28
4.849 27
198 55
286
2,840 00
2,145 94
2,137 58
556 93
2,008 21
1,613 62
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163 10
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1,004 46
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2.077 64
1,120 87
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1.119 08
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23 95
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6,753 10
1,773 00
1,149 95
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1,254 35
1,203 20
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117 70
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1.863 20
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1,163 30
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1.364 23
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21,172 19
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12,151 64
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1,002 98
1,352 42
2,487 74
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11.472 45
1,196 28
926 27
1,917 80
11,808 31
290 90
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1,102 76
1,543 .38
2.583 22
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11,915 73
1,166 79
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1,876 80
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91
1
2
3
4
5
6
8
9
10
11
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61
28
21
61
1(
10
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61
27
14
20
1 2.436 69
2,. 509 08
1,306 07
1,. 554 95
3.474 67
534 70
1 484 25
: 1,984 0b
i 1,941 02
934 98
773 58
853 30
11
1
8
(
2
283 05
26 15
386 04
196 10
78 98
2
3
26 68
83 95
806 63
1,247 17
609 57
831 49
1,568 24
356 .38
150 45
813 78
1.297 4^.
.597 54
621 80
504 26
821 63
1.279 81
609 57
831 49
1.625 74
353 93
150 45
813 78
1,297 49
628 58
221 80
555 26
11 68
51 31
45
53
25
3
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2
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18 15
7
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252 56
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42 98
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11 94
35
13
21
1920
IXSPECTOE OF DIVISION COURTS.
A. — Continued.
to the 31st day of December, A.D. 1919, inclusive, shewing. — Continued.
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136 65
79 75
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181 20
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40 05
39 15
71 87
97 95
64 45
55 35
26 70
1
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1 01
10
EEPORT OF
Xo. 5
TABLE
Return of Division Court Business from the 1st day of January
TS
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$ c.
$ c.
$ c.
$ c.
$ c.
1
2
107
3
6.132 01
226 10
1
743 25
8 70
3.006 02
8 70
3,200 21
519 06
8 70
95
1
49 21
2
3
4
15
2
1,087 81
1
30 65
330 30
250 23
357 30
123 14
3 65
127 07
11
2
Kent
1
2
3
577
26,95 2 00
19
617 77
80
1,554 40
9.700 79
9,616 49
1,638 70
499
96
3.144 25
7
247 30
9
121 77
1.773 08
1,787 56
107 29
99
4
126
4.377 01
9
636 47
11
2 70
3.678 89
3.651 59
30 00
8
5
223
7,641 61
6
123 47
5
210 50
4.433 04
4,272 80
370 74
216
6
7
40
52
2.462 26
2,009 74
6
3
1,300 66
1,220 90
1,300 66
1.239 52
32
'
517 18
35 48
16 86
50
Lambton
1
636
20,693 37
22
1,024 48
65
468 29
13.377 28
13.511 31
334 26
616
2
37
1,058 95
]
27 65
7 50
290 20
294 70
3 00
37
3
4
25
27
1,212 01
1,212 21
2
4
178 28
168 86
1
1
43'0(j
959 81
485 19
959 81
454 45
21
73 74
24
5
53
1,765 6]
5
315 61
4
1,559 55
1.557 55
2 00
48
6
14
642 98
5
139 58
782 56
757 31
25 25
6
b
9
117
12
5,003 19
519 65
2
68 87
133 11
1
2.379 73
356 09
2.379 73
356 09
105
12
1
134
4,370 06
247 99
14
57 73
2,238 71
2,224 44
72 00
114
2| 55
1.796 54
50 37
5
58 99
1,692 83
1.739 90
11 92
55
3
4
85
;304
2.745 36
12,601 73
325 31
323 59
16
11
366' 40
1,260 57
5,951 3!;
1..260 57
6.296 54
97
22 25
283
5
13
296 37
173 77
481 40
481 40
13
Leeds and Gren-
Tille
1
582
16.802 57
7
270 69
11
42 88
9,631 44
9,645 87
28 45
568
2
183
4,285 04
6
489 16
8
79 38
2,714 47
2,641 36
152 49
123
3
67
2,495 86
8
377 44
2
9 69
1,247 40
1.245 52
11 ,57
. 62
4
5
6
7
8
9
10
40
37
89
8
65
18
10
1,235 i9
1,051 87
.;,728 91
236 86
2,918 88
760 88
716 49
1
90 67
1.094 51
621 14
3,260 5f
69 23
1,932 36
953 20
365 65
1.053 71
621 14
3,260 59
69 23
1,897 86
967 16
402 80
131 47
40
I
37
3
276 65
16
5 94
5 94
34 50
3
3
578 31
210 90
288 26
1
1
60
13 96
58 66
16
21 51
8
11
12
17
13
791 04
640 89
1
1
43 04
685 32
375 17
685 32
15
3
375 17
11
Lennox and
Addington.. ..
1
119
3,008 89
r.
274 29
13
157 60
1,895 80
1,942 00
151 60
101
2
3
4
1
15
432 93
65 21
767 58
2
89 43
145 67
65 2)
289 93
342 02
65 21
309 93
103 65
4
1
3
20 00
10
5
10
394 25
1
32 70
17 13
229 19
229 19
17 13
6
b
22
1,008 35
578 84
525 34
53 50
20
V
20
632 58
1
273 53
273 53
19
9
3*
103 00
66 00
7 00
103 00
41 00
103 00
41 00'
7 00
i>
•Part of year only.
1920
IXSPECTOE OF DIVISION COURTS.
11
A. — Continued.
to the 31st day of December, A.D. 1919, inclusive, shewing. — Continued.
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297 90
592 55
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387 38
161 95
110 90
9 25
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72 73
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226 41
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128 18
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149 45
189 20
827 80
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350 08
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1,214 20
302 75
188 26
125 00
114 64
220 75
17 79
217 45
57 85
21 11
44 14
50 12
598 70
269 45
106 55
79 20
49 35
228 99
11 25
( 9 35
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51 90
9
5
1
19
9
12
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1
6
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1
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2 84
96
1 08
86
79
3
1
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2
2
40 40
53 00
1
5
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3
35
2 37
59
6
1 05
43
95
58
6
6
0
7 00
220 15
36 71
3 90
51 60
25 60
39 95
43 15
10 20
7 05
149 70
2
1
4 70
29 08
28 65
41 80
42 75
14 69
6 45
3
3
3
3
5
I
1
1
2
1
1 ■
■ 1 " "'1 1 \\ 1 \""
* Incomplete return.
12
REPORT OF
Xo. 5
TABLE
Return of Division Court Business from the 1st day of January
ii
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N«m« of County,
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Onit«d Oounties,
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a
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1
3
11
a
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1°
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3.5 a
Lincoln
1
2
3
4
5
76
508
36
89
97
1 c.
3,043 76
22,293 40
2,058 73
3,092 04
3.827 28
'36
9
16
1 c.
"2ii84*o6
437 35
783 78
1.149 72
4
42
5
19
t C.
114 17
209 41
45
81 66
22 43
1 c.
1.678 23
14,577 87
1.314 58
2.936 79
2.342 76
1 C.
1,678 23
14,335 73
1,313 58
2,817 44
2.365 19
t C.
144 17
451 55
1 45
201 01
74
4«4
70
89
1
2
3
16
18
4
1.084 46
751 91
135 21
1
2
12 74
232 37
26'7i
249 66
5;53 69
135 21
249 66
560 40
135 21
13
17
4
Middlesex
1
2
3
4
5
6
7
8
9
1.673
34
26
61
30
36
6
347
55.575 77
2.105 52
1,313 28
1.251 00
1,852 13
1.607 87
1,540 05
322 60
8,254 90
24
1
5
8'
4
3
8
10
1.472 98
89 85
337 32
116 00
468 34
171 37
43 48
597 72
538 25
207
553 80
28,523 87
1.737 87
591 78
712 21
1.110 81
884 56
682 81
232 38
3.993 61
26.202 83
1.737 87
617 11
697 21
1.086 31
874 56
658 10
232 .38
3,054 02
2.874 84
29"76
15 00
120 6Q
10 00
112 29
"" '378*89
1.573
55
1
5
0
55 03
31 77
96 10
31
16
58
26
87 58
40
65
139 28
335
Kipissine
1
2
3
155
42
396
5.242 24
1.709 59
18.245 53
14
5
17
991 75
228 15
892 43
4
1
30
37 08
41 60
54 88
1,945 19
1,031 77
7.239 60
1,766 72
990 65
7,230 31
215 55
82 72
64 17
13
39
366
Norfolk
1
%
3
4
5
6
7
8
234
63
6
34
10
60
6.981 68
1.571 04
309 75
1.424 06
509 12
2.238 12
1,093 38
714 53
3
4
1
11
2
7
3
3
174 69
284 85
10 30
833 65
93 31
312 12
137 34
176 77
30
3
5
5
525 25
5 00
3.951 77
I 166 76
235 10
1.120 97
241 04
1.167 56
462 03
381 14
3,683 44
1,171 76
235 10
1,148 68
241 04
1.167 56
465 48
406 09
268 33
11 15
169
60
27 21
34
9
57
3 45
77 00
"52*32
24
31
Northumberland
and Durham..
1
2
3
4
5
6
7
8
9
10
11
82
16
78
28
165
13
104
100
29
12
128
4.071 39
778 02
3.317 79
1.554 36
7.112 73
530 43
4.314 95
4.067 00
1.508 07
308 81
4.477 23
5
3
3
4
217 97
151 90
159 94
178 56
227 08
7
68 32
36 13
1.2al 40
475 50
1,201 61
967 15
2,929 49
383 11
1,463 25
2,660 01
1,075 32
125 43
2.908 34
1.043 68
493 25
1.195 79
967 15
2.929 4!.
383 11
1.463 25
2.660 01
1.075 32
125 43
276 04
18 38
5 82
72
15
69
22
H
i 2 75
46 70
7 00
148
12
4
16
b
1
4
518 96
726 00
2;>7 10
6
10
96 67
98
69
87
12
238 28
3
293 47
2.908 34
174 56
117
1
4
6
190
21
38
49
23
;t
ir
7.524 11
1.301 18
2.087 85
1.792 47
1.591 52
281 74
92;! 3!t
25
3
1.389 55
53 40
8
2
21 99
4,159 56
848 20
1,015 73
745 57
343 76
408 53
949 39
4.046 18
848 20
1.015 73
745 57
398 65
408 53
113 38
176
18
34
1
3
4
85 75
39 82
0
31
59 66
49 59
19
126 79
104 •J7I
9
931 39
is 06
li
1920
INSPECTOR OF DIVISION COURTS.
13
A. — Continued.
to the 31st day of December, A.D. 1919. inclusive, shewing. — Continued.
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315 19
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73 41
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299 03
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431 85
104 45
19 45
105 85
31 90
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78 70
56 96
52 60
199 55
72 55
331 35
32 30
280 10
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75 79
306 87
434 65
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105 50
114 10
59 15
18
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$ e.
141 84
952 30
143 78
173 13
205 94
$ c.
42 20
59 70
10 30
1,991 10
92 13
83 24
118 33
57 00
81 45
72 50
342 00
274 45
33 35
730 09
425 00
107 65
30 50
152 25
44 50
33 42
252 6
49 62
189 60
173 10
52 06
25 55
605 86
57 35
133 90
67 75
44 68
14 45
12 30
13 64
14
EEPOET OF
No. 5
TABLE
Return of Division Court Business from the 1st day of January
li
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1
2
3
4
5
6
7
657
28
11
91
206
221
$ c.
18,167 54
974 42
689 23
3.579 43
7,307 32
7,845 59
472 83
14
3
$ c.
989 06
240 91
175
$ c.
228 72
3 00
$ c.
11,5.37 81
904 12
448 46
2,701 83
4,223 12
2,485 43
355 18
$ c.
11,627 38
907 12
448 46
2,720 36
4.375 31
2,534 18
354 28
$ c.
139 15
219
26
5
12
7
11
1
5
2
657 18
424 89
789 30
7
13
12
3
216 03
410 17
55 75
197 50
257 97
7 00
90
92
1&6
175
13
Parry Sound
1
2
3
4
5
6
7
1
2
3
4
181
6
4
57
14
30
41
43
31
33
Vacant
6.964 32
510 42
274 50
795 60
595 68
2,153 27
2.129 12
2,568 32
1,134 67
1.751 72
152 72
278 89
2
514 83
4.. 308 85
152 17
7 00
1,889 47
258 09
350 43
1,194 56
4.259 08
152 17
10 16
1,932 69
330 28
333 46
1,194 56
564 60
168
4
3 65
56 00
72 19
51 00
3
9
""'3
1
580 09
'6*2' 56
34 07
3
i
• 12 78
67' 97
57
14
23
38
Peel
16
446 47
674 06
367 53
1
2
1.036 10
865 25
539 54
1,0,S6 10
857 23
539 54
"s'oo
32
33
4
33
Perth
1
2
3
4
5
6
369
57
169
2
25
120
13.985 27
2,284 84
4.957 48
76 78
1.494 61
4,707 97
21
8
2
0
11
1,411 39
812 64
285 U
68
4
7-:! 68
7,410 19
514 96
2,004 15
111 03
642 40
2.830 91
7.458 10
514 96
2,004 15
111 03
642 40
2,8.30 91
26 01
42
30 50
30 50
156
156 14
411 17
""26
24
108
Peterborough . .
1
2
3
4
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6
411
19
21
No biisi
78
1
14,455 53
1,700 00
804 95
ness
2.901 03
85 00
53
780 30
52
2
2
284 76
7,020 42
1.123 22
878 13
1,539 21
45 25
7,061 65
l.OU 22
868 99
1,517 23
45 29
243 53
109 00
59 14
141 10
387
17
6
79 91
319 29
50 00
122 12
21
1
Prescott and
Russell
1
2
3
4
5
6
7
8
9
10
11
13
84
12
53
5
38
236
43
Vacant
90
35
593 34
3,499 33
566 85
2.667 66
107 78
2,485 53
5,340 00
1,096 79
3,884 37
2,222 62
i
30*55
1
" "5
1
3
14
3
3
2.57 64
1,581 47
261 46
1.143 09
363 23
1,653 28
3,181 77
703 29
1,600 13
607 56
257 64
1,581 47
234 52
1,143 09
363 23
1.653 28
3.181 77
703 29
1.632 21
607 56
13
71
26 94
10
45
6
.....
4
2
541 20
""i03'24
140 92
294 72
30
2
30
338 94
306 86
84
30
Prince Edward..
1
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22(
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No bus
2C
3
6.928 60
49 00
ness
916 52
1,165 7f
8 0(
I 181 60
i 95 0(
410 79
174
72 23
4,201 06
45 80
456 13
520 45
10 25
228 36
35 25
4,037 52
45 80
412 13
527 45
10 25
189 .36
35 25
235 77
384
2
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44 00
8 00
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18
28
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1
11
1920
IlSrsPECTOR OF DIVISION COUETS.
15
A. — Continued.
to the 31st day of December, A.D. 1919, inclusive, shewing. — Continued.
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Numbor ot actions ot replevin, wneie me
valueof theifoodsor other property or
effects distrained, taken or detained, does
not exceed the sum of $G0.
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Amount of fees and emoluments payable to
the Honourable the Treasurer for the use of
the Province.
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17
57
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$ c.
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$ c.
19 67
92
65
3 24
6 13
7 59
18
$ c.
3 35 00
S c.
29
1
$ c.
1.612 25
63 75
28 19
272 25
525 10
468 25
30 36
$ c.
1.179 76
" "38*00
236 97
357 65
431 37
19 75
$c.
3
6
7
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1
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11
4
9
1
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438 45
26 80
10 27
128 80
21 20
80 84
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238 58
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114 12
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97
2 64
141 60
109 42
95 38
62 60
104 46
122 23
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13 14
3 86
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726 14
151 75
231 00
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178 45
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286 20
7 80
55 45
285 75
12
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48 36
818 01
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186 05
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187 18
33 50
164 26
13 .38
135 00
425 00
76 29
33 56
144 .37
25 96
205 95
150 20
87 .30
200 00
- 104 05
90 85
66 71
94 65
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3 69
74
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2 84
3 98
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73 83
92 85
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6 40
446 69
2t .30
39 60
1 10
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36
EEPOET OF
No. 5
TABLE
Return of Division Court Business from the 1st day of January
N»m* of County.
Vaited Counties,
«r District.
1 1
^1
V. •t-'
O P
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Rainy River ,
Renfrew ,
Simcoe
Btormont.
DnndftB
and Glengarry
Sudbury
Timiskeming .
Thunder Bay
104
No cler k
35
239
10
rMl
103
34
19
S'l
211
51
32
12!,
19
435
23
50
611
52
$ c.
6,799 87
1.62J 04
8,063 36
392 58
2,419 45
4,675 54
1.473 04
781 54
4,179 25
9,763 82
2,091 64
1,.348 58
6,497 33
816 93
14,102 00
719 09
2,345 84
18,269 31
2.091 90
54
126
619
41
45
20
36
47
45
72
31
40
.395
383
30
36
509
237
129
5.39
509
3.787 4:
6,665 13
17,578 71
1,547 34
1.479 00
561 57
1,782
2,518 62
8,250 05
3,760 71
1,.308 07
1,320 70
51,424 00
2,940 83
2.1.56 73
1,254 03
3,829 3'
19,706 94
20,910 39
1,035 72
20.865 09
15.524 84
8,054 50
28,685 30
27,196 13
852 78
309 38
248 88
599 17
246 68
110 19
824 08
933 56
682 95
230 13
19 69
404 43
97 4
552 41
88 41
341 31
13 67
278 06
326 40
441 59
109 56
182 44
20 30
238 00
1.U7 00
1,244 0'
184 37
80 59
127 80
1,209 22
1,206 66
5.35 03
1.026 16
1.626 31
215 35
1.292 93
638 6
$ c.
285 41
95 05
62 0
130 00
98 14
20 80
485
66
28
25
141
324
12 00
120 00
93 50
30 00
2 35
136 73
352 67
272 87
6.518 52
1.198 < 2
193 32
265 60
S99 34
$ c.
3,169 08
2,798 98
121 95
3,. 331 82
2,666 36
714 01
460 91
1,797 13
4,660 18
1,1.33 52
1,145
2,987 17
444 28
6.481 13
626 08
1,368 18
12,185 01
1,345 99
2,462 09
2,785 53
7,111 94
918 52
1,205 98
118 22
1,342 67
1,233 66
1.331 96
2,467 12
1.033 51
618 36
16,426 .33
982 49
1.306 74
2.301 38
9,484 53
8,192 70
573 22
641 39
12,550 99
7,002 79
3,271 11
11,. 369 62
10.143 66
$ c.
3,115 96
1,110 98
2.601 19
121 95
3.067 51
2.651 61
714 01
5.59 05
1.799 68
,887
920
,167
519
6.282
626
1.420
12.415
1.218
2.487 64
2,765 91
6.886 76
918 52
1.214 75
84 22
1.3.32 67
1.353 66
1..331 96
2.380 96
933 51
618 36
16,855 93
853 93
1.306 74
2,301 38
9,441 08
8,211 54
402 55
641 39
17,481 46
6,875 60
3,097 68
11,343 1
10,421 58
338 53
104 92
197 79
359 36
76 82
130 00
258 16
279 54
6 86
125 54
66 43
198 25
20 00
728 45
127 62
46 62
138 03
""7'62
34 00
22 00
169 66
130 00
2 35
1,869 15
265 29
396 12
254 03
170 67
1,.588 05
1,326 11
366 75
292 09
721 42
1920
IXSPECTOE OF DIVISION COUETS.
17
A. — Continued.
to the 31st day of December, A.D. 1919, inclusive, shewing.
-Continued.
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Number of actions of replevin, where the
value of the goods or other property or
effects distrained, taken or detained, does
not exceed the sum of $60.
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430 75
300 30
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245 83
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657 57
155 75
81 45
365 75
52 75
1,034 00
55 65
154 54
1,479 90
171 70
167 19
99 90
134 75
276 74
107 27
532 39
80 60
1.33 36
1,030 21
110 00
4
3
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1
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2
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1 76
14 61
1 70
4
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6
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8 04
15 98
1 56
1 68
89
1 68
2 57
2 24
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1 38
1 42
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8 00
12 00
5 00
175 00
396 37
1,756 65
137 55
148 23
59 87
109 05
130 45
118 20
198 90
107 63
84 63
211 48
369 86
1,023 93
160 37
70 75
18
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8
10
6
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6
9
4
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180 46
94 75
280 00
141 47
160 05
99 46
4
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4 00
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130
71
5
12
135 38
2,676 90
106 90
54 12
165 26
1.992 12
323 70
73 90
15
1
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1
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2
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43 60
83
20
51
43
1
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1
5 00
10 00
10 00
16
28
2
1,292 30
1,200 60
68 50
19 34
1.458 91
706 40
.393 76
875 72
858 51
1,279 43
598 30
403 37
48 75
56
12
3
2
6
31
54
14
6
8
1
42
2
1
1
5 00
3 00
4 00
20
25
1
9a
1
1
1,417 87
1,073 48
/ 2 90
1 978 59
882 00
64
13
2
45
7
42 90
Incomplete returns
18
EEPOET OF
No. 5
TABLE
Return of Division Court Business from the 1st day of January
Name of County
United Counties
or Distric*.
"O
1 1
s a
2 a
c,
i
1
>
0
a
0
goo
lis
5 Mo
III
-sll
III
OS
— 3
a; s,
11
a
1
■v
p
o
a, .
M -^
□
|2
0
s
0
a
a
c
a
ex
a
a
J3
2
'S
a
tx
c
0
a
0
'5
0
2
'3
c
>.
fl
0
a
0
'3
0
13
0
0
J3
si
■o ° ■
So
" 0
p
0
c
s
13
0 m 0
Jf 0 ^
o'o a
Hi
° o ^
C M o
o ng
0 o c
S m H
o ja
So
1i
a
'A
0
a .
, u
"a a
:!o
0 0
El
0
13
—
"3
M
$ c.
$ c.
$ c.
$ c.
$ c.
$ c.
1
10
350 59
350 59
350 59
350 ft 9
38 00
23
750 90
654 48
215 72
9,367 18
38 00
38 00
26ft 00
21
'0
101 03
235 96
4
5
8
251
123 70
12
776 42
22
20 91
20 91
4.088 17
237
6
6
STacan
337 15
t
310 85
310 85
5
1
847
25,550 10
25
1,391 85
55
137 84
14.511 45
14.568 99
80 30
860
2
6,523 81
11,371 33
8
8
384 2ft
19
3 606 44
3 606 44
249
399
395 98
125
27 19
5.633 06
5.641 16
19 09
385
3(
1.021 93
l,ftlO 54
1,285 95
606 98
1
5 87
39 77
0
686 92
991 86
628 09
991 86
58 83
31
5 31
6 "*
0
28
1 00
13G 63
448 93
244 82
449 93
220 56
14
1ft
160 89
14
Welland
1
673
24,079 33
31
2,093 25
106
94 19
13.592 42
13.203 05
483 56
639
2
24
1,129 14
6
.308 20
8
624 15
624 15
21
3
126
5,184 71
17
932 07
34
13 03
4,061 85
4.070 83
4 05
142
,4
502
19,802 92
13
560 17
3ft
1.699 47
9.791 50
9.959 45
1,531 52
501
5
75
2.364 f,6
5
474 87
1
318 50
1.586 36
1,750 16
154 70
73
6
1
ISO
518
5.903 14
. 9
382 11
1
55 39
3.804 8ft
3,813 51
46 73
180
Wellington
14.507 47
27
1.704 27
77
396 70
9.54ft 79
9,853 28
89 21
302
3
4
9
46
384 61
171 58
1,714 94
291 91
191 ftft
1.183 38
291 91
101 5ft
1,147 23
g
~
183 89
201 70
90 00
36 15
5
0
42
ft
19
681 14
2
46 00
15 93
521 70
521 70
15 93
18
fi
41
1,447 61
3
157 45
6
50 50
998 14
1,015 92
32 75
38
7
62
2,123 76
2
50 36
4
156 73
1.130 12
1,216 00
70 85
56
8
54
2.608 93
4
154 04
3
219 78
1.986 57
1,830 99
374 36
5
HI
2V
1,301 55
8
385 22
3
177 12
535 97
548 02
165 07
23
11
36
2,283 36
4
312 36
70 09
1.340 33
1,243 66
167 76
29
Wentworth
1
875
39,833 16
23
1.117 53
66
607 72
16.012 49
16,352 23
267 98
842
3
4
134
26
20
5,0.30 50
1,472 98
707 28
14
'3
937 08
293 Of
74 9S
8
1
]
1,452 62
497 24
582 73
1,452 62
497 24
582 73
122
26
20
5
I
51
No bu
2,335 08
14
547 6t
3
1,037 54
1.037 54
63
8
9
1
1,30£
11 75
58.810 31
11 75
24.2£1 06
11 75
24.020 22
41
2,202 94
• s:
599 13
869 97
1.209
York
1
3.84-
181,863 Or
12;
2.272 9S
28h
1.851 78
47.946 07
47.050 85
2,747 00
3,572
:
3!!
8-
1.998 2F
1.840 or
(
15S IS
214 .3:
•
K
800 67
2.187 h?
800 67
2.098 6;
33
90
88 90
83
■
131-
5.788 9-1
n
1.070 7.=
2(
107 87
1.894 38
1.907 38
91 87
121
21
1.191 01
94 4-
206 32
877 98
926 56
157 65
28
1
8f
4.009 1:
1
615 7'
It
85 30
2.233 06
2.239 90
78 45
77
2f
1 . 448 9;
109 6:
179 1?
1.344 15
1,280 89
242 39
18
> 43t
18.585 8
2'
1.891 7
8-
204 8-;
7.789 2C
7,858 67
135 4:
403
<
t 2(
1.310 6'
1-1
1.031 6
;
816 7C
806 7C
10 00
20
1
) 2,39'
118.212 7
5f
3.866 Oe
2fte
2,110 5f
19.618 54
20,138 85
1,590 27
2.215
Total
33
U6.81f
i 1. 955. 563 6(
) 2.30E
118.953 3C
4,81(
45.250 6t
876.060 4f
821,199 20
42,749 11
41.725
1920
INSPECTOR OF DIVISION COURTS.
19
A. — Concluded.
to the 31st day of December, A.D. 1919, inclusive, shewing. — Concluded.
o
T!
S
'5
'3
a>
o
J3
fc
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o
B
tS
a
■C .
||
l!
""a
g o
O o o
*-" Oj ^
nS £
o -"-a
III
Number of actions of replevin, where the
value of the goods or other property or
eflfects distrained, taken or detained, does
not exceed the sum of $60.
o
c
B
'3
o
(H
a
.5
es
3 X
a
o
£
B
3
"ce
!*,
3
O
s
3
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e
3
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O
3
O
a
a
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go
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els
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$ c.
$ c.
27
86
33
9
8 09
$ c.
$ C
$ C.
20 75
74 62
43 10
25 05
5.30 65
11 95
$ c.
16 80
44 62
28 11
15 10
320 80
$ c.
4
2
59
14
1
4
1
37
1
o^
6
263
R3
132
8
8
3
6
12 00
21 76
5 45
9 23
63
1 44
1 58
55
0
~i
10 00
5 00
17
1
1
1,855 10
589 65
1,072 40
63 12
79 20
46 40
32 05
1.162 81
269 65
4.37 51
8
14
1
1
. . . .
3
1
41 20
47 55
28 05
4
1
10 00
22
1
72 63
3
34
1.53
8
20
97
11
46
* 47 oo'
20 82
1
10 00
26
2
6
9
i
1,803 20
93 55
363 25
1.351 35
180 40
399 25
1.173 48
76 27
534 00
1,152 53
2
17
5 39
18 30
2 48
5 27
36
1
7 00
_i
1
8
211 60
1
2.3
1
193
1
10
6
15
16
9
7
2
13 52
43
9
1 75
67
1 48
2 09
2 18
1 48
1 77
14
1
1.279 85
26 45
13 50
136 31
58 09
89 40
167 07
169 45
83 05
101 13
/ 359 45
( 507 16
( 11 90
I 136 31
6 75
5985
57 11
1.37 68
80 48
63 90
64 25
1
4
:: 1;;::;;
1
1
1
12 oo!....
1
3
' "1
.S
1
1
2
4
2
2
1
!
' * * * * ' 1 1
71
16
112
41
7
4
1
12 00
37 77
4 69
98
48
2 48
80 00
5
1
50 00
10 00
1
1
1
•••
2.400 00
299 90
45 85
52 90
138 23
1,2.58 24
9 65
10
1
1
43 50
5
^y^'.'.: -'.'-.- \
17 86
7 20
1.781 00
6
1 65
3.009 95
100
•",i
209
3
36 00 ....
54 31
201 99
2
20 00
17
1
275
13
539
5
15
159 77
2 40
3 86
5 34
8i
4 33
1.923 44
6
30 00
159
..-
^.183 60
94 .30
215 .35
271 25
97 10
263 95
81 00
864 75
99 35
5.277 35
3.538 12
41 85
6
9
1
222 95
264 64
78 86
200 20
11
34
3
14
i
""ii'lo
1
1
5 00
5
2
10
3
3
15
3
1 59
17 97
1 32
38
12
1
10
4
66
3
275
.212 85
98 20
1.730 4S,
3
169
11
*l
115 41 8.^3 20I
12
10 00
91
1
79 69
54
3.356
257
63
92
9.384
657 15
3 1.444 771
4,655 55
97
696 90
987
64
87 41
1
20
EEPOET OF
No. 5
TABLE B.
List of Division Court clerks, their post office address, their county or district and number of
division in which their Courts are situated, for the Province of Ontario, up to the 31st
December, 1919, inclusive. (Lists corrected up to date of printing.)
County or District.
o ca
a'.t
Clerk.
Post office address.
Algoma.
Brant
Bruce.
Carleton.
DufEerin.
Elgin
Essex
1
2
3
6
7
1
2
3
4
5
1
2
3
4
5
7
8
9
10
11
12
1
2
3
4
5
6
7
1
2
3
4
5
1
2
3
4
1
2
3
4
5
6
7
8
9
10
Jno. Munnoch
Wm. White
Thos. Dodds
W.F.Adams
J. A. HavFkins
James C. Spence...
Jas. Smiley
A. E. Green
W. F. Miles
Walter E. Hooker . .
N. Crawford
John K. McLean...
A. G. Macintyre . . . .
J. C. Gibson
J. A. Chapman
J. R. Vandusen
J.H.Fielding
Angus Martyn
John Pettigrew
W.J. Little....^...
C. E. Biehn
C. A. E. Blanchet . .
Wm. McElroy
Jas. H. Wilson, Jr...
A. S. Russell....,
W. H. Leech
T. A. Hicks
W. A, Mason.
J. M. Bennett
W. H. Lamon
John Ferris
Robt. Orr
W. A. Wansborough
E, C.Monteith
John Mclntyre
John Mclntyre
M. S. Smith
Jos. White
W. A. McCormick . .
Geo. Pearce
C. Bell
C. A. Edsall
H. Taylor
J. D. A. Deziel
Wm. Laing
A. J. Brown
L. D. Warner
Sault Ste. Marie
Bruce Mines
Thessalon
Richard's Landing
Blind River
Brantford
Paris
St. George
Burford
Scotland
Walker ton
Teeswater
Kincardine
Paisley
Port Elgin
Tara
Wiarton
Ripley
Lion's Head
Lucknow
Chesley
Ottawa
Richmond
Carp
Galetta
North Gower
Metcalf
Ottawa
Orangeville
Shelburne
Stanton
Mono Mills
Grand Valley
Aylmer
St. Thomas
St. Thomas
Dutton
Sandwich
Amherstburg
Kingsville
Harrow
Leamington
Belle River
Windsor
Essex
Comber
Pelee Island
1920
INSPECTOR OF DIVISION COURTS.
21
List of Division Court Clerks.— Continued.
County or District.
No. of
Division.
Clerk.
Post ofSce address.
Frontenac
1
3
4
5
6
7
1
2
3
4
5
6
7
8
1
2
3
4
5
1
2
3
4
1
2
3
4
5
6
1
2
3
4
5
6
7
9
10
11
12
1
2
3
4
5
6
7
8
9
10
11
12
Thos. Lambert
D. W. Lake
Kingston
Sydenham
H. McMullen
Verona
J. A. Sharpe
Sunbury
E. B. Buell
Sharbot Lake
W. McGregor
Arden
Grey
N. B. Horton
Owen Sound
C. fJamage
Durham
A. G. Bright
Meaford
W. L. Tyson
W. J. Bellamy
Clarksburg
Flesherton
G W. Collins
Chatsworth
John Taylor
Hanover
Richard L. Stephen
James McGregor
B. Humphrey
Markdale
Caledonia
Cayuga
D. HastiBgs
Dunnville
C. E. Bourne
Jarvis
J. W. Sangster
Canboro
Haliburton
Minden
G. Bemister
Haliburton
A. W. Fleming
E. B. Speers
W i 1 be r force
Dorset
Halton
Milton
W. S. Savage
Oakville
J. A. Tracy
Georgetown
Geo. Agnew
Acton
Wm. Fraser
Campbellville
Burlington
Hastings
F. M. Clarke
Belleville
W. Greer
St. Ola
L. E. Mills
Shannonville
F. A. Bartlett
Tweed
Thomas G. Clute
Dennis Gillen
Stirling
Madoc
Deseronto
C W London
Trenton
J. C. Bowen
Marmora
W. J. Douglas
Maynooth
J. McCaw
Bancroft
Huron
James Yates
Goderich
J. C. Greig
H. T. Ranee ,.
S. Wilson
Seaforth
Clinton
Brussels
R.N. Creech
Nat Whyard
Exeter
Dungannon.
Jno. Tippett
Bayfield
J. G. Stewart
Wingham
Thomas Brown
W. L. Siebert
Wroxeter
Zurich
Thos. Trevethick
Jos. Stothers
Crediton
Blyth
23
EEPORT OF
Xo. 5
List of Division Court Clerks.— Continued.
County or District.
o
Clerk.
Post office address.
1
2
3
4
1
2
3
4
5
6
7
1
2
3
4
5
6
8
9
1
2
3
4
5
1
2
3
4-
5
6
7
8
9
10
11
12
1
2
3
4
5
6
7
8
9
1
2
3
4
5
1
2
3
0. Partington
Kenora
J. D. Aaron
Wabigoon
Dryden
J. E. Cole
Sioux Lookout
TToTif
W. B. Wells
Chatham
Ridgeto\^^l
H. E. Wells
Dresden
J. C. Whittington
Charles B. Jackson
Blenheim
Wallaceburg
Bothwell
Jos. Wilson
Tilbury
A. F. Wade
Sarnia
Wm. McLeay
Watford
Jas. Mclntyre
Florence
Wm. W. Stover
Sombra
Thomas L. Jones
W. C. Tudor
Forest
Thedford
W. G. Eraser
Petrolea
Thos. AlMson
Alvinston
TiflTiark
R. Jamieson
Perth
Robt. Beatty
Lanark
A. R. G. Peden
Carleton Place
R. Craig
Smith's Falls
P. C. Dowdall
Almonte
I. J. Mansell
Brockville
C. Plumb
Prescott
S. McCammon , ,
Gananoque
S. H. Guest
Kemptville
M. G. Corbett
Merrickville
N. L. Phelps
Delta
Jas. Edgar
Toledo
Ed. Wright
Newboro'
E. J. Purcell
Athens
M. Maguire
Spencerville
John Haley
North Augusta
Charles Tennant
A. Knight
Mallorytown
Napanee
Fred W. Armstrong . . . .
Joseph B. Allison
Jno. H. Patterson
Miss B. Cox
Bath
Adolphustown
Newburgh
Enterprise
Robt. Bennett
Odessa
James Aylesworth
A. A. Dafoe
Tamworth
Flinton
C. P. Stein
Denbigh
Lincoln •
Samuel Shearer
A. H. Trapnell
J. M. Martin
Niagara-on-the-Lake
St. Catharines
Smithville
W. D. Fairbrother
R. H. Kidd
Beams ville
Grimsby
C. C. Piatt
Gore Bay
Little Current
Manitowaning
1920
IXSPECTOR OF DIVISION" COURTS.
23
List of Division Court Clerks. — Continued.
County or District.
No. of
Division.
Clerk.
Post office address.
Middlesex
1
2
3
4
5
6
7
8
9
1
2
3
1
2
3
1
2
3
4
5
6
7
8
1
2
3
4
5
6
7
8
9
10
11
1
2
3
4
5
6
7
1
2
3
4
5
6
7
Chas. R. M. Graham....
C. Noble
R.H.Collins
J. H. Matthews
Chas. George
John H. Mcintosh
F. V. Chittick
Walter R. Westlake. . . .
F. H. Whetter
I. B. Auiph
W.N. Moody
A. R. Corbett
London'
Muskoka
Parkhill
Lucan
Delaware
Glencoe
Strathroy
Dorchester Station
London, R. R. No. 2
London
Bracebridge
Gravenhurst
Huntsville
Nipissing
Mrs. E. Lefave
Sturgeon Falls
C. A. Fink
Mattawa
Norfolk
M. W. Flannery
E. E. Collins
North Bay
Simcoe
J. F. McKinnon
Hy. McKnight
Arthur Gerhard
M. J. McCoU. . . .
Waterford
Teeterville
Delhi
Vittoria
Northumberland and Durham
A. P. Barrett
Watson Park
W. F. Tibbetts
John Moorecraft
L. B. Davidson
Port Rowan
Fairground
Port Dover
Bowmanville
Newcastle
Thos. A. Thompson
W.S. Given
J. C. Rosevear
E. H. Pratt
Port Hope
Millbrook
Cobourg
Grafton
H. S. Keyes
B. C. H. Becker
P. S. Ewing
Colborne
Brighton
Warkworth
D. S. Austin
Wooler
C. A. Wilson
Campbellford
Ontario
Miss E. L. McDonell ....
M. Gieeson
J. W. Burnham
Whitby
Greenwood
Port Perry
R.J. Moore
Thos. Foster
Uxbridge
Cannington
Beaverton
Atherlv
C. A. Patterson
D. Leonard
Oxford
V L. Francis
Wnftd <;tnrlf
J. D. Cowan
Drumbo
E. J. Cody
M. L. Bushell
Neil G. Gunn
Embro
Norwich
Ingersoll
John C. Ross
W. S. RusseU 1
Tillsonburg
Tavistock
24
EEPOET OF
No. 5
List of Division Court Clerks.— Continued.
County or District.
O CO
1z;q
Clerk.
Post office address.
Parry Sound.
Peel
Perth
Peterborough
Prescott and Russell ,
Prince Edward ,
Rainy River
Renfrew
1
2
3
4
5
6
7
1
2
3
4
1
2
3
4
5
6
1
2
3
4
5
6
1
2
3
4
5
6
7
8
9
10
11
1
2
3
4
5
6
7
J. C. Breckenridge.
John Fletcher
Jno. Knowles
FredMetcalf
Harry Snuggs . . . .
T.J. Williams....
John Harper
John Clarke . ,
J. K. Morley .
M. C. Hillock
F. E. Snider .
D. B. Burritt . . . .
J. Dougherty
Wm. Moyes
Jos. Thompson, ..
Wm. Zimmerman
Wm. Bright
J. W. Miller
J. L. Squire
W. Sherin
Mrs. A. T. Staples.
E. Fennell
H. Humphries
E . A . Johnson ....
P. S. Paquette ...
Napoleon Labrosse
D. M. Viau
H. D. Cameron. .. .
A. Carson
M. Gareau
A. Groulx
H. Belanger
W. T. Erskine . . . .
Peter Gagne
Fred Slavin
J. McQuoid
Charles H. Wright.
W. H. C. Roblin...
H. A. Jolley
C. H. Saylor
A S. Burr
B. E. Harrison,. ..
W. H. Elliott,..
W. F. Sullivan . . .
D. K. McGregor.
J. C. L. White . . . .
L. 0. Christmann .
M. Devine
John R . Tierney . .
F. Renick
H.G. McGinn
P. J. Harrington.
Parry Sound
McKellar
Rosseau
Burk's Falls
Magnetawan
Powassan
Sundridge
Brampton
Cooksville
Caledon
Palgrave
Stratford
Mitchell
St. Mary's
Shakespeare
Milverton
Listowel
Peterborough
Norwood
Lakefield
Apsley
Havelock
Keene
L'Orignal
Vankleek Hill
St. Eugene
Plantagenet
Cumberland
Russell
Hawkesbury
Fournier
Alfred
Rockland
South Indian
Picton
Milford
Demorestville
Ameliasburg
Wellington
Bloomfield
Consecon
Waupoos
Fort Frances
Emo
Rainy River
Pembroke
Beachburg
Renfrew
Arnprior
Eganville
Cobden
Killaloe Station
1920
IXSPECTOE OF DIVISION COURTS.
25
List of Division Court Clerks.— Continued.
County or District.
Simcoe
Stormont, Dundas & Glengarry.
Sudbury.
Temiskaming
Thunder Bay
Victoria
Waterloo.
1
2
3
4
5
6
7
8
9
10
1
2
3
4
5
6
7
8
9
10
11
12
Geo. Wilson . . . .
R. E. Stevenson.
Jos. Wright
A. M. Knight . .
T. C. Craig
F. Webber
R. Carter
H. Graham
W. J. Martin. . . .
H. Gover ,
J. A. B. McLennan .
S. McDoneU
H. L. Fawthrop . . ,
Geo. Sampson
Jas. N. Eastman. . .
Jas. Collison
M. J. Cleland
J. W. Carr
J. R. McLeod ,
W. G. Bolster
A. 0. Miller ,
D. P. McDougall . .
J. K. McLennan.
L. Gronlx
J. C. McMillan.,
S. Soufriene . . . ,
Geo. Hunt ,
Paul A. Cobbold ,
F. W. Ferguson ,
A. J. Catt
M. R. Morgan.. ,
E. H. Hill
S. L. Bradley.
Jno. Cole ,
R. E. Mitchell
G. H. Coo
Arch. Campbell
J. L. Arnold . . .
G. W. Taylor . .
W. H. Kennedy.
J. P. Ryley . . . .
J. B. Weldon...
Fred. Rohleder
W. Heise
Edward J. Wilkins.
F. H. McCallum....
C. W. Parsill
Wm. H. Winkler . . .
A. E. Watson
Post office address.
Barrie
Bradford
Bee ton
Collingwood
Craighurst
Orillia
New Lowell
AUiston
Penetanguishene
Coldwater
Williamstown
Alexandria
Cornwall
Aultsville
Morrisburg
Iroquois
South Mountain
Finch
Dalhousie Station
Chesterville
Avonmore
Maxville
Sudbury
Chelmsford
Webbwood
Warren
C ha plea u
Haileybury
Liskeard
Englehart
Elk Lake
South Porcupine
Cochrane
Matheson
Port Arthur
Fort William
Woodville
Fenelon Falls
Bobcaygeon
Omemee
Lindsay
Oakwood
Victoria Road
Kitchener
Preston
Gait
New Hamburg
Linwood
St. Jacob's
Ayr
26
EEPOET OF
No. 5
List of Division Court Clerks. — Concluded.
County or District.
o to
Clerk.
Post office address.
Welland
1
2
3
4
5
6
1
2
3
4
5
6
7
8
10
11
1
2
3
4
5
7
8
9
1
2
3
4
5
6
7
. 8
9
10
J. F. Best
Welland
Joseph Henderson
Jos. Clark
Marshville
Ridgeway
Jos. G. Cadham
D. J. C. Munro
Niagara Falls Sth.
Thorold
D. 0. Evans
Port Col borne
Wellington
Thos J Day
Guelph
Morriston
Wm. Nicoll
Robt. Scott
Rockwood
John Brownridge
A. J. Lindsay
Fergus
Erin
Henry Clark
Elora
John Lunz
Drayton
R. T. Smith
Arthur
C. L. Eady
Harriston
J. C. Wilkes
Mount Forest
Wentworth
C. J. Jones
Hamilton
F. J. Suter
Dundas
J. C. Medlar
Waterdown
E. Dayman
Lynden
J. C. Moore
G. T. Neale
Stoney Creek
Glanford
Thomas Murphy
C. H. Peebles
Binbrook
Hamilton
York
A. McL. Howard
Robert J. Corson
Thos. F. McMahon
K. N. Robertson
F. G. Tremayne
W. H. Taylor
Toronto
Markham
Richmond Hill
Newmarket
Sutton West
Aurora
E. W. Brown
Woodbridge
John Hamshaw
West Toronto
West Hill
E. H. Duggan
Toronto
1920
IXSPECTOE OF DIVISION COUETS.
27
TABLE C.
List of Division Court Bailiffs, their Post Office Address, the County or District and Number
of Division in which their Courts are situated, for the Province of Ontario, up to 31st
December, 1919, inclusive. (Lists corrected up to date of printing.)
County or District.
;ziQ
Bailiff.
Post office address.
Algoma
Brant
Bruce
Carleton.
Duflferin.
Elgin
1
2
3
4
5
7
8
9
10
11
12
T. J. Bowers
0. A. Willoughby.
Neil Currie
A. Kitchen
Robt. George
Jno. M. Dyckman.
J. W. Fasken . . . ,
J. H. Cornell
Wm. Johnston. ..
J. R. Smith
Ezra Briggs
Jas. Donaghy
George G. Collins.
Alex. Eraser
J. J. Chapman . . . ,
Robt. Mill
J. Hunt
A. C. Bridge
R. J. Moore.
Jno. Beatty.
E. Lavoie ,
E. T. Van Nierop
Jos. Binnington .
S. H. Falls
F. Johnson
Wesley Hicks....
Wm. Coombs
A. Wilson
Jos. Hughes
John Reburn . . .
Jno. Armstrong
Jos. Hughes
J. I. Buchanan .
Sault Ste. Marie
Bruce Mines.
Thessalon
Carterton, St. Jos. Is.
Blind River
Brantford
Paris
St. George
Burford
Scotland
Walkerton
Teeswater
Kincardine
Paisley
Port Elgin
Tara
Wiarton
Ripley
Lion's Head
Lucknow
Chesley
Ottawa
Ottawa
Stapleton
Carp
Galetta
Kars
Metcalfe
Ottawa
Orangeville
Shelburne
Eamscliffe
Orangeville
Grand Valley
D. T. Augustine Aylmer
Geo. Smiley St. Thomas
Geo. Smiley St. Thomas
A. J. Branton Dutton
28
EEPOET OF
No. 5
List of Division Court Bailiffs, etc. — Continued.
County or District.
.2
Bailiff.
Post office address.
Essex.
Frontenac
Grey
Haldimand
Haliburton
Halton
Hastings
1
2
3
4
5
6
7
8
9
10
1
2
3
4
5
1
2
3
4
1
2
3
4
5
6
1
2
3
4
5
6
7
9
10
11
12
Alois Master .
J. H. Hirons . .
I. N. Lucas . . .
T. R. Quick...
Jno. Lamarsli.
F.St. Louis.... ,
James Johnston . ,
Leon Souchereau
Clias. G. Clarke
P.J.Trousdale.
E.A.Tallen...
E. F. Dennee . . .
W. Thomlison..
John E. Hays. . .
R. G. Gordon ..
Wm. Sharp
W. H. Arthur . .
Geo. Mitchell...
John Wright , . .
James Dudgeon.
F. Heimbecker.
Thos. Ward....
James Thorburn.
L. Young
Wm. Mclndoe...
Geo. A. Irwin . . .
Harvey Ricker . .
W. G. Archer
J. M. Pickens
W. E. McCready.
Wm. Ward .,
John Lawson.
Louis Soule . . .
Wm. Baker . . .
A. A. Burtt...
J. E. Johnston.
Jas. Tanner...
C. St. Charles.
T. A. Wilkins .
H. Mumford...
0. R. Jones . . .
John Perry . . . .
R. Robinson..,
Sandwich
Amherstburg
Kingsville
Harrow
Leamington
Belle River
Windsor
Essex
Stoney Point
Pelee
Kingston
Sydenham
Verona
Inverary
Sharbot Lake
Arden
Owen Sound
Durham
Meaford
Clarksburg
Flesherton
Chatsworth
Hanover
Markdale
Caledonia
Cayuga
Dunnville
Jarvis
Canboro
Minden
Haliburton
Ursa
Dorset
Milton
Oakville
Georgetown
Acton
Campbell ville
Burlington
Belleville
St. Ola
Shannonville
Tweed
Stirling
Madoc
Deseronto
Trenton
Marmora
Maynooth
Bancroft
1920
IXSPECTOE OF DIVISIOX COURTS.
29
List of Division Court Bailiffs, etc. — Continued.
County or District.
O M
6'.t
Bailiff.
Post office address.
Huron.
Kenora
Kent
Lamb ton.
Lanark
Leeds and Grenville
1
2
3
4
5
6
7
8
9
10
11
12
1
2
3
4
1
2
3
4
5
6
7
8
g
10
11
12
0. L. Sturdy.
Fred Welsh. .
Robt. Welsh .
Jno. Long
H. Fowler
Thomas W. Cameron.
6. A. Phippen
G. E. Town
C. Eilber
Eli Lawson
Richard Somers
H. C. King....
Ira J. WUde . .
Ira J. Wilde . .
G. H. Fanning.
Charles J. Moore
A. Wells
J. N. Wilson ....
A. Woods
H. B, Marshall .
Nelson Seed
John Eachran...
Isaac Cowan ....
Rich. Macdonald . .
J.F.Elliott
Wm. Lindsay
N. Cornwall
Joseph Burney . . . ,
Jno. Patching . . . . ,
Geo. Pearce ,
Jno. A. Cummings.
Geo. Burke ,
Robt. Burris
Jas . Darou ,
H. Wilson
G. A. Phillips
F . Coulter Almonte.
R. Stratton
E. B. Rickey
Thos. Baker
Michael Sweeney.
Jno. Wilson
J. W. Russell . . . .
W. G.Richards...
E. J. Leech
R.J. Seymour . . .
Jas. P. Lawrence
W. H. Love
W. I. Mallory....
Goderich.
Seaforth.
Clinton.
Brussels.
Exet«r.
Dungannon.
Bayfield.
Wingham.
Wroxeter.
Zurich.
Crediton.
Biyth.
Kenora.
Wabigoon.
Dryden.
Sioux Lookout
Chathara^.
Chatham.
Ridgetown.
Dresden.
Blenheim.
Wallaceburg.
Thamesville
TDbury
oarnia.
Watford.
Florence.
Sombra.
Forest.
Thedford.
Petrolea.
Alvinston.
Perth.
Perth.
Lanark.
Carleton Place.
Smith's Falls.
Brockville.
Prescott.
Gananoqufr.
Kemptville.
Merrickville.
Delta.
Frankville.
Newboro.
Athens.
Spencerville.
North Augusta.
Mailorytown.
30
EEPOET OF
No. 5
List of Divisioa Court Bailiffs, etc. — CoQtiaued.
County or District.
o
Bailiff.
Post office address.
L ; 1 a ) X aad Addington ;
1
2
3
4
5
6
7
8
9
1
2
3
4
5
1
2
3
1
2
3
4
5
6
7
8
9
'{
2
3
1
H
3
1
2
3
4
5
6
7
8
1
2
3
4
5
6
7
8
9
10
11
Geo. Greer
Napanee
Bath
S. E. Gallagher
Borland
Newburgh
H.W. Wager
Enterprise
Geo. Watts
Odessa
P. F. Carscalien
Geo. Sedore
Tamworth
Flinton
Ed. Inwood
Denbigh
J incoln
E. W. Anderson
Frank Secord
Niagara-on-the-Lake
Li
St. Catharines
A. D. Lacey
Smithville
Jos . Grobb
Beamsville
H. C. Kelson
Grimsby
Maaitoulin
Gore Bay
Little Current
Tehkummah.
John Ramesbottom
D. Payette
Middlesex
R. Annett
J. Hall
Parkin
Chas. Sproal
Henry. Eldidge
James Poole
Lucan
Delaware
Glencoe
T. F. Hawkin
Strathroy
Geo. Chittick
Dorchester Station
W. C. Westlake
R.R. No. 5, London
London
Muskoka
F. K. Sander
Bracebridge
W. E. Massey
Port Carling
Chas. Richardson
H. G. Harper
Gravenhurst
Huntsville
Nipissing
H. Kinch ....
Sturgeon Falls
Mattawa
Aime Jodouin
Whitney
J. W. Sewell
North Bay
Norfolk
L H Barber
M. L. Boughner
J. H. Boyce
Waterford
Venessa, R. R. No. 3
W. J. Herron
Courtland
Chas. A. Dunkin
Plewis Pierce
R. Scrulon
Vittoria
Port Rowan
Kinglake
G. F. Holden
M. Munday
Port Dover
Bowmanville
Jas. Coleman
Newcastle
Port Hope
George Wallace
A. B. Roberts
Millbrook
Cobourg
A . C. Henan
Grafton
Wm. Usher
Colborne
Jno. A. Marshall
Geo. Skinkle
Brighton
Warkworth
F. Ellis
Wooler
G. McComb
Campbellford
1920
INSPECTOE OF DIVISION COUETS.
31
List of Division Court Bailiffs, etc. — Continued.
County or District.
a
o
"o to
o'.t
Bailiflf.
Post office address.
Ontario,
Oxford
Parry Sound
PeeL
Perth ,
Peterborough,
Preseott and Russell
1
2
3
4
5
6
7
1
2
3
4
5
6
7
1
2
3
4
5
6
7
1
2
3
4
1
2
3
4
5
6
1
2
3
4
5
6
1
2
3
4
5
6
7
8
9
10
11
F. Rogers
S. H, Stevenson.
Jos. Baird
B. Harwood
Wm. Dobson
Benj. Hobson,
A. W. Burgess
J. A. McKay. .
Arthur Catton
John Haycock .
E. A. Ellis....
Jos. Dewal
G. A. Atkinson. ,
H. Stewart
S. Walton
Jno. Lang
Jno. Willoughby
Wm, H, Rutledge
D, Mc Arthur
Thos, Barons
D. W. Forbes
John Coppin .
Wm. Billings
Jno, S, Gabel,
Chas. Welker
R. Woods ....
S. R. Pearson . .
F. J. Stewart . .
*W. J. Hendron
F. McAdams .
H. McLachlan.
S.W.Wright ..
A. A. McRae,..
E. Labrosse. , , .
J. A. Therrien.
Thos. Yonge
D. Millette
Ira Gates
H. Larocque. ...
John A, Dent
Moise Laviolette
A. L. Macdonald
Whitby
Brougham
Manchester
Uxbridge
Cannington
Beaverton
Brechin
Woodstock
Drumbo
Embro
Norwich
IngersoU
Tillsonburg
Tavistock
Parry Sound
McKellar
Rosseau
Burk's Falls
Magnetawan
Powassan
Sundridge
Brampton
Cooksville
Caledon
Bolton
Stratford
Mitchell
St. Mary's
Shakespeare
Milverton
Listowel
Peterborough
Norwood
Lakefield
Apsley
Havelock
Keeae
L'Orignal
Vankleek
St. Eugene
Curran
Cumberland
Russell
Hawkesbury.
Fournier
Alfred
Rockland
Clarence Creek
Smith Indian
32
EEPOET OF
No. 5
List of Division Court Bailiffs, etc. — Continued.
County or District.
p
o
o w
6'.t
Bailiff.
Post office address.
1
2
3
4
5
6
7
8
1
2
3
1
2
3
4
5
6
7
1
2
3
4
5
6
7
8
9
10
1
2
3
4
5
6
7
8
9
10
11
12
1
2
3
4
5
1
2
3
4
5
6
7
D. Hoover
Picton
G. N. Ostrander
George Farrell
Mil ford
Demorestville
Ameliasburg
W. E.H.Young
J. W. Branscombe
Herman W. Weeks
E. A. Williams
Wellington
Bloomfield
Consecon
Waupoos
Rainy River ,
J. B. Moshier
Fort Frances
Jno. Shiels
Emo
J. W. O'Mara
Rainy River
Renfrew
Geo. McDonald
Pembroke
Beachburg
C. Miller
John Warnock, jr
Wm. Luloff
E. Olmstead
Renfrew
Arnprior
Eganville
Cobden
W. L. Brisco
Killaloe Sta
Simcoe
John Weymouth
Jas. Webb
Barrie
Bradford
D. W. Watson
Beaton
R. Moulding
Collingwood
Ed. Corlett
Hillsdale
H. Pei'i'yman
Orillia »
Wm. Switzer
New Lowell
J. J. .Williams
Ed. E.J. Hewson
G. A. Abbott
Alliston
Penetanguishene
Coldwater
Stormont, Dundas and Glengarry
Williamstown
Jas. Kerr
Alexandria
J. P. Denneny
Cornwall
J, p. Ferguson
Os nab ruck
Jno. W. Weston
Morrisburg
Iroquois
E. Bushe
Hallville
A Mcintosh
Finch
D. C. McRae
Dalhousie
J. G. Tate
Morewood
Chas. W. Kahala
Donald J. Robertson
C= Gravelle
Avonmore
Maxville
Sudbury
J. Groulx
Chelmsford
Jno. E. McLandress
H. E. Roy
Webbwood
Warren
W A Lyuess
Chapleauiie
Teniiskaming
H. E. Biackwell
J. H. Brown
Haileybury
New Liskeard
Wm. McPherson
C McKenzie
Englehart
Elk Lake
H Warren
South Porcupine
R. Williams
Cochrane
Matheson
1920
IXSPECTOPt OF DIA^ISIOX COUETS.
33
List of Division Court Bailiffs, etc.— Concluded.
County and District.
Post office address.
Thunder Bay
Victoria
Waterloo
Welland .
Wellington ,
Wentworth
York.
2
3
4
5
6
7
8
10
11
1
2
3
4
5
7
8
9
1
2
3
4
5
6
■7
8
9
10
W. H. Nelson.
H. Johnston.
S. Dumond
H. W. Hearns
N. Garlick
W. R. McQuade . . . .
P. Conquorgood
Wm. J. McCullough
A. A. Moyer
W. A. Bolduc
Levi Bawtinheimer
E. Scherer
H. HoUe
H. HoUe
J. H. Little
W. E. Taylor. . . .
Jno. Haymes
Jno. R. Huffman.
S. B. Bedell....
A. Pay
C. H. Winn
Jno. Ogg
Wm. Young.
Jno. Ogg
J J. Still
J.W.Love
Wm. Richards....
W. R. B. Tindale.
Ed. Johnson . . . . .
Thos. Ryan
Jas. Bryers...
Wm. McNeilly
Wm. McNeilly .
S. H.McCombs,
Jas. Thompson.
Jas. Thompson.
J. A. Atkinson .
Chas. Synge.. .,
R. Welsh
G. T. AUison...
P. Trivett ,
T. A. Sheppard
W. H. MacheU..
Thos. RowTitree ,
W. J. Irwin
Wm. Heron
Frank Woods . . .
PorfArthur
Schreiber
Nipigon
Fort WiUiam
Woodville
Fenelon Falls
Bobcaygeon
Omemee
Lindsay
Oakwood
Kirkfield
Kitchener
Preston
Gait
New Hamburg
Hawkesville
Hawkesville
Ayr
Welland
Marshville
Ridgeway
Niagara Falls
Allan burg
Port Colbome
Guelph
Guelph
Guelph
Eramosa
Fergus
Erin
Elora
Drayton
Arthur
Clifford
Mount Forest
' Hamilton
Dundas
Waterdown
Troy
Stoney Creek
Binbrook
Binbrook
Hamilton
Toronto
Markham
Richmond Hill
Newmarket
Sutton
Aurora
Woodbridge
West Toronto
West Hill
Toronto
34 EEPOET OF No. 5
TABLE D.
DIVISION COUETS, LIMITS OF THE EESPECTIVE DIVISIONS IN
THE PEOVINCE OF ONTAEIO, AND JUDICIAL
OFFICEES.
ALGOMA.
F. K. Stone, Judge, Sault Ste. Marie.
J. M. Hall, J.J., Sault Ste. Marie.
G. W. Goodwin, Crown Attorney and C.P., Sault Ste. Marie.
1. — Bounded west by Thunder Bay District, 85th parallel of west longitude
and east by Bar Eiver, including all the islands in front.
2. — Bounded west by Bar Eiver and east by the westerly boundary of the Town-
ships of Thessalon, Kirkwood, Bridgeland, Houghton and Otter, and by said
boundary line of the said last five-named townships produced northerly.
3. — Bounded west by the westerly boundary of the Townships of Thessalon,
Kirkwood, Bridgeland, Houghton and Otter, and the boundary line of the last
named five townships produced northerly to the northern boundary of the District,
and on the east by a line produced northerly between the Township of Bright
and Thompson to the northern boundary of the District of Algoma.
6. — Consisting of St. Joseph's Island.
7. — All the territory of the District of Algoma lying east of the eastern
boundary of the Third Division including the Village of Cutler and Johns Island.
BEANT.
A. D. Hardy, Judge, Brantford.
A. J. Wilkes, CCA. and C.P., Brantford.
1. — The City of Brantford and that part of the Township of Brantford not
included in the other divisions hereinafter described. The Townships of Onondaga
and Tuscarora and that part of the Township of Brantford lying south of the main
Toad from Brantford to Hamilton and east of Fairchild's Creek.
2. — The Town of Paris and that part of South Dumfries west of the line
between lots 18 and 19, and that part of the first concession of the Township of
Brantford lying west of a continuation of the last-mentioned line.
3. — The remainder of the Township of South Dumfries, and of the first con-
cession of the Township of Brantford.
4. — The ten northern concessions of the Township of Burford, and all that
part of the 2nd, 3rd, 4th and 5th concessions of the Township of Brantford, west
of the line between lots numbers 10 and 11', and that portion of the Kerr tract west
of the continuation of the last-mentioned Ime.
5. — The Township of Oakland, the four southern concessions of the Township
of Burford and lots numbers 1 to 5, inclusive, in the ranges east and west of the
Mount Pleasant Boad, in the Township of Brantford, adjoining the Township of
Oakland.
BEUCE.
A. B. Klein, Judge, Walkerton.
A. M. Greig, J.J., Walkerton.
Thomas Dixon, CCA. and C.P., Walkerton.
1920 IXSPECTOE OF DIVISION" COUETS. 35
1. — The Town of Walkerton and the Township of Carrick and the Township
of Brant, south of the 12th concession, in the lots up to No. 26, and south of the
10th concession, in lots 26 to 3-1, inclusive.
2. — The Village of Teeswater, the Township of Culross and Greenock south
of the 12th concession.
3. — The Town of Kincardine, the Village of Tiverton, and all of the Township
of Kincardine, except that part east of the 25th side line in concessions 10, 11
and 12, and including that portion of the Township of Bruce West of the 20th
side line in concessions 1, 2, 3, and 4, and lots 1 to 20, inclusive, in the Lake Eange.
4. — The Village of Paisley, and that part of the Township of Brant lying north
of the 11th concession and west of lot 26. That part of Greenock lying north
of concession 11; and all that portion of the Township of Bruce not included in
Nos. 3 and 5 and that part of the Township of Saugeen, east of a line between
lots 28 and 29 and south of the proportion of the town line between Arran and
Elderslie to the Saugeen Eiver. All that part of the Township of Elderslie lying
west of the 25th side line, and south of the 12th concession, and also that part
lying north of concession 11 and west of lot 17, and that portion of the Township
of Kincardine not included in N"o. 3.
5. — The Village of Port Elgin, and the Town of Southampton, that
part of the Township of Saugeen lying west of the line between lots 28 and 29
and north of the production of the town line, between the Townships of Arran
and Elderslie to the Saugeen Eiver, all that part of the Township of Arran lying
west of the line between lots 10 and 11 north of Arran Lake and the outlet of the
said lake, and the Township of Amabel south of the 11th concession and west
of concession " C " and west of concessions 8, 9 and 10, and all that part of the
Township of Bruce, north of the 4th concession and west of the 20th sideline
including lot 21 and lots north of it in the lake range in the said Township of
Bruce.
7. — Tara and all Arran, not in N"o. 5, and all Elderslie, not in Nos. 4 and 12,
and Amabel, south of the 8th concession and east of concession lettered C.
8. — The Town of Wiarton, the Township of Albemarle and that part of
Amabel not in N"os. 5 and 7.
9. — The Township of Huron.
10. — The Townships of Eastnor, Lindsay, and St. Edmunds.
11. — Lucknow and the Township of Kinloss.
12. — Chesley and those parts of Brant and Elderslie not included in Nos. 1,
4 and 7.
CAELETON.
E. D. Gunn. Judge, Ottawa.
J. A. Eitchie, C.C.A. and C.P., Ottawa.
1. — Comprising all the City of Ottawa and the Township of Glouce-^ter, to
lot 15, inclusive, Eideau Front, and concessions 1 and 6, inclusive, Ottawa Front
and the islands in the Ottawa Eiver opposite thereto.
2. — The Township of Goulburn, the 8th, 9th, and 10th concessions of thf:
Township of Marlborough, all the Township of Nepean south of the Eiver Good-
wood, and the 4th, 5th, and 6th concessions thereof north of the same river to the
boundary line between lots 20 and 21 in the last-mentioned concession.
3. — The Township of Huntley and the Township of March, except lots 1 to 5,
inclusive, in concessions 1, 2, 3 and 4 thereof.
36 EEPOET OF No. 5
4. — The Townships of Fitzroy and Torbolton.
5. — The Township of North Gower, Long Island in the Eideau Eiver, and
1st, 2nd, 3rd, 4th, 5th, 6th and 7th concessions of Marlborough.
6. — The Township of Osgoode, the 6th, 7th, and 8th concessions Ottawa Front,,
and from lots 16 to 30, inclusive, of Eideau Front of the Township of Gloucester.
7, — The Township of Nepean, except the City of Ottawa, and part of the said
Township lying south of the Eiver Goodwood and concessions 4, 5 and 6, north of
the Eiver Goodwood to the boundary between lots 20 and 21 in the said last-men-
tioned concessions, and including also lots 1 to 5, inclusive, in concessions 1, 2, 3.
and 4, in the Township of March.
DUFFEEIN.
W. G. Fisher, Judge, Orangeville.
J. L. Island, CCA. and CP., Orangeville.
1', — The Town of Orangeville, the Township of East Garafraxa and all that,
portion of the Township of Amaranth lying south of the southern boundary of lot
No. 26, in each concession in the Township of Amaranth.
2. — The Village of Shelburne, the' Township of Melancthon, and all that por-
tion of the Township of Amaranth lying north of the southern boundary of lot
number 26, in each concession of the Township of Amaranth.
3. — The Township of Mulmur.
4. — The Township of Mono.
5, — The Township of East Luther,
ELGIN.
C W. Colter, Judge, St. Thomas.
C 0. Ermatinger, J.J., St. Thomas.
A. McCrimmon, CCA. land CP., St. Thomas.
1. — The Townships of Bayham, Malahide and South Dorchester.
2. — The Townships of Southwold and Yarmouth (except the City of St.
Thomas).
3.— The City of St. Thomas.
4. — The Townships of Aldborough and Dunwich.
ESSEX.
J. J. Coughlin, Judge, Sandwich.
G. S. Smith, J.J., Sandwich.
J. H. Eodd, CCA. and CP., Windsor.
l,_Town of Sandwich and Township of West Sandwich.
2. — Town of Amherstburg and the Townships of Maiden and Anderdon.
3._The Village of Kingsville, and all, that part of the Township of Gosfield
not included in Division No. 8.
4. — The Township of Colchester South, and all Colchester North, south of the
9th concession, exclusive of the said concession, and the lots on both sides of
Maiden Eoad.
5.— Township of Mersea and Village of Leamington.
6. — The Township of Eochester, the Village of Belle Eiver, the first conces-
sion of the Township of Maidstone, and all north of the Maiden Eoad in the said
Township of Maidstone.
1920 INSPECTOR OF DIVISION COUETS. 37
7. — Town ot Windsor, the Town of Walkerville, and all of Sandwich East, north
of the Talbot Street range.
8. — The Town of Essex, and all of the Township of Maidstone lying west of
the first concession and south of the Maiden Eoad ; so much of Sandwich East as is
south of Talbot Street, including the lots on both sides of said street to Nos. 306
and 307; all of Colchester north of the 9th concession, including said concession
and lots on both sides of Maiden Eoad, and all that part of Gosfield lying north
of concession 6, and extending as far east from the limits between Gosfield and
Colchester as lots No. 12, including such lot in each concession north of concession
6, inclusive.
9.— The Townships of Tilbury West and Tilbury North.
10.— The Township of Pelee.
FEONTENAC.
H. A. Lavell, Judge, Kingston.
J. L. Whiting, CCA. and C.P., Kingston.
1. — City of Kingston, Township of Garden Island, Wolfe Island, Howe Island,
and concessions 1', 2, 3 and 4 of the Township of Pittsburg, the Village of Cataraqui,
the Township of Kingston and the Village of Portsmouth.
3. — Loughboro', the Townships of Loughboro' and Bedford.
4. — Verona, Townships of Portland and Hinchinbrooke.
5. — Sudbury, the Township of Storrington and that part of the Township of
Pittsburg not included in division No. 1.
6. — The Townships of Olden, Oso, Barrie, Clarendon, Palmerston, Miller,
Canonto, and South Canonto.
7. — The Township of Kennebec.
GEEY.
C. T. Sutherland, Judge, Owen Sound.
T. H. Dyre, CCA. and CP., Owen Sound.
1. — The Town of Owen Sound, the Village of Brooke and the Townships of
Derby, Keppel, Sarawak and Sydenham.
2. — The Town of Durham, the Township of Egremont, and those portions
of the Townships of Bentinck, Normanby and Glenelg as follows : — That part of
the Township of Bentinck lying east of the line between lots 30 and 31 in the 1st,
2nd and 3rd concessions south of the Durham Eoad, and in concessions 1, 2 and 3
north of the Durham Eoad, and east of the line between lots 15 and 16 in conces-
sions 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14 and 15 thereof. That part of the Township
of Normanby lying east of the line between lots 20 and 21, in the 4th, 5th, 6th,
7th, 8th, 9th, 10th, 11th, 12th, 13th, 14th, 15th, 16th, 17th and 18th concessions,
and all of the Township of Glenelg, excepting that portion lying east of the line
between lots 10 and 11 in the 7th, 8th, 9th, lOth, 11th, 12th, 13th, 14th and 15th
concessions thereof.
3. — The Town of Meaford, the Township of St. Vincent, and that part of the
Township of Euphrasia, lying west of the line between the 6th and 7th concessions
and< north of the line between lots 15 and 16.
4. — The Township of Collingwood and the east half of the Township of
Euphrasia, excepting that part thereof lying between the 4th and 5th concessions
and south of the lots between 12 and 13, and east half of the Township of Osprey.
38 EEPOET OF ITo. 5
0. — The Township of Proton, the west half of the Township of Ospre}^ and
those parts of the Township of Artemesia consisting of the ranges of lots lying
parallel to the Toronto and Sydenham Eoad, and south of the lines between lots
130 and 131, and concessions 1, 2 and 3 south of the Durham Eoad, and 1, 3, 3,
4, 5 and 6 north of the said Durham Eoad, and those portions of concessions 7,
8 and 9 lying east of the ranges of lots parallel with the Toronto and Sydenham
Eoad, and those portions of concessions 10, 11, 12, 13 and 11: lying east of the line
between lots 30 and 31.
6. — The Township of Sullivan and the Township of Holland, excepting those
portions of concessions 9, 10, 11 and 12 lying south of the line between lots 15
and 16, and those portions of concessions 7 and 8 west of the ranges of lots lying
parallel with the Toronto and Sydenham Eoad, and the ranges of lots lying parallel
with the Toronto and Sydenham Eoad south of the line between lots 50 and 51.
7. — All lots from 1 to 30, inclusive, in the three concessions south and
the three concessions north of the Durham Eoad in the said Township of Bentinck,
and all the lots from 1 to 15, inclusive, in the 12th concession, from the 4th to
the 15th concessions, inclusive, of the said Township of Bentinck, and all the lots
from 1 to 20, inclusive, in all the concessions from 4 to 18, inclusive, in the Town-
ship of Normanby aforesaid.
8. — All the lots from 51 to 130, inclusive, in all the concessions parallel to and
being northeast and southwest of the Toronto and Sydenham Eoad, in the Town-
ships of Artemesia, Glenelg and Holland aforesaid; all lots to the westward of the
dividing line between lots 30 and 31, in all the concessions from 10 to 14, inclusive,
and all the lots from 1 to 5 in the 7th, 8th and 9th concessions, inclusive, which lie
to the southwest of the third concession, southwest of the said Toronto and Syden-
ham Eoad, in the said Township of Artemesia ; all the lots from 1 to 15, inclusive,
in concessions from 5 to 6, and all the lots from 1 to 15, inclusive, in the concessions
from 7 to 12, inclusive, in the Township of Euphrasia ; all lots south of the allow-
ance for road between lots 15 and 16, in the 9th, 10th, 11th and 12th concessions,
and from lots 25 to 30, inclusive, on the 7th concession, and lots 28, 29, and 30 in
the 8th concession of the said Township of Holland : and all the lots lying east of
allowance for road between lots 10 and 11 in all the concessions from 7 to 15,
inclusive, in the Township of Glenelg.
HALDIMAND.
G. H. Hopkins, Judge, Cayuga.
Harrison Arrell, CCA. and CP., Cayuga.
1. — Comprising the Township of Seneca, except the first and second concessions,
the Young Tract, and the property of the late Eichard Martin and the late Eobert
Weir; all of the Township of Oneida, except the first range north of the Cayuga
line, the Dennis Tract, and the lots southerly of the said tract, and the Village of
Caledonia.
2. — Comprising the Township of Xorth Cayuga, except that portion thereof
lying northeast of the side line between lots 12 and 13, and 1st and 2nd concessions
of the Township of Seneca, except that portion thereof lying northeast of the side
line between lots 12 and 13, the Young Tract, and the lands of the late Eobert
"Weir and Eichard Martin, Esquires, in the said Township of Seneca, the first range
of Oneida north of the Cayuga line, also the Dennis Tract and river lots lying
south, and the Townships of Eainham and South Cayuga.
3. — Comprising the Townships of Moulton, Sherbrooke and Dunn, and the
Town of Dunnville.
1920 IXSPECTOR OF DIVISION COUETS. 39
4. — Comprising the Township of Walpole, and the Village of Hagersville.
5. — Comprising the Township of Canboro', that portion of Xorth Cayuga lying
east of the side line between lots 12 and 13, and those parts of the 1st and 2nd
concessions of "the Township of Seneca lying northeast of the side line between
lots 12 and 13.
COUXTY OF HALIBUETOX.
(Annexed to Victoria for Judicial Purposes.)
TT. D. Swayze. Judge, Lindsay.
H. McMillan, J.J.
T. H. Stinson, C.P. and C.C.A., Lindsay.
1. — The Townships of Glamorgan and Snowden, except that portion of both
included in the third division, and all of the Townships of Snowden, Lutterworth,
Minden, Anson, Stanhope, Hindon.
2. — The Townships of Dysart, Guilford, Harburn, Dudley, Harcourt and
Bruton, and that portion of Monmouth not included in the third division.
3. — All the rest of the territory comprising Township of Monmouth (except
lots 1 and 19, inclusive) in 13th, l-lth, loth, IGth and 17th concessions, the
Township of Cardiff, the south 12 concessions of the Township of Glamorgan, and
from lot 21, inclusive, to the eastern boundary in the south six concessions of
Snowden.
4. — The Townships of Shelbourne, McClintock, Livingstone, Lawrence, Xight-
ingale, Havelock, Eyre and Clyde.
HALTOX.
J. W. Elliot, Judge, Milton.
W. I. Dick, CCA. and C.P., Milton.
1. — All the territory comprised in the new survey of the Township of Trafalgar,
and the first ten lots in concessions 1, 2, 3, 4, 5 and 6 in the Township of Esquesing,
and the first five lots in concessions 7, 8, 9, 10 and 11 in the said township.
2. — That part of the Township of Trafalgar known as the Old Survey.
3. — All the rest of the territory comprised in concessions 8, 9, 10 and 11 in
the Township of Esquesing not comprised in the first division.
4. — All the rest of the territory comprised in concessions 1, 2, 3, 4, 5 and 6,
Township of Esquesing.
5. — The Township of Xassagaweya.
6.— The Township of Xelsom
HASTIXGS.
G. E. Deroche, Judsre, Belleville.
J. F. Wills, J.J., Bdleville.
Wm. Carnew, CCA. and CP., Belleville.
1.— The City of Belleville and the Township of Thurlow; also all that portion
of the Township of Sidney lying south of the 8th concession and east of the line
between lots 1'8 and 19.
2. — The Townships of Wollaston, Limerick and Cashel, and the six northerly
concessions of the Townships of Tudor and Grimsthorpe, and all those parts of the
Township of Lake, in all the concessions thereof lying north of lots 21 in said
concessions, all in the Countv of Hastings.
10 EEPOET OF Xo. 5
3. — The Township of Tyendinaga, except that part called Deseronto.
4, — The Township of Hungerford.
5. — All that part of the Township of Sidney which lies to the north of the T'th
concession, and all that part of the Township of Eawdon which lies to the south
of the 9th concession, and that part of the Township of Huntingdon south of the
€th concession.
6. — The Township and Village of Madoc, the Township of Elzevir and all
that part of the Township of Huntingdon north of the 5tli concession, and all
of the Township of Tudor and Grirasthorpe, except the northerly six concessions
of each of the said townships.
7. — The Village of Deseronto.
9. — The Town of Trenton, and all that part of the Township of Sidney lying
south of the 8th concession and west of the line between lots 18 and 19.
10. — The Township of Marmora, that part of the Township of Lake lying
south of lots 22 in all the concessions thereof, and all that part of the Township
of Eawdon which lies north of the 8th concession thereof.
11. — The Townships of Herschell, Monteagle, Carlow, Bangor, Wicklow and
McClure.
12. — The Townships of Faraday, Dungannon and Mayo, and the Village of
Bancroft.
HUEON.
L. H. Dickson, Judge, Goderich.
E, N. Lewis, J.J., Goderich.
Chas. Seager, CCA. and CP., Goderich.
1. — Comprising the Town of Goderich, that part of the Township of Goderich
to the north of the Cut Line and the Huron Eoad until the same meets the road
allowance between the 13th and 11th concessions, then back along the Huron Eoad
to its junction with the Cut Line, then west by the road allowance between conces-
sions 11 and 12 to the Eiver Maitland, then along the Eiver Maitland to Goderich,
together with the Township of Colborne.
2. — Comprising the Township of McKillop, the Town of Seaforth, and all that
portion of the Township of Tuckersmith not included in the third division.
3. — Comprising all that portion of the Township of Hullett south of the blind
line between the 7th and 8th concessions, of the Township of Hullett, that part of
the Township of Goderich not included in Nos. 1 and 7, 1st, 2nd, 3rd and 4th con-
cessions, Township of Stanley 1st and 2nd concessions, Township of Tuckersmith,
L.E.S., north of lot 15, and that portion west of side road between lots 25 and 26,
H.E.S., and Town of Clinton.
4. — Comprising the Township of Grey, all of the Township of Morris east of
side road between lots Nos. 10 and 11 (which is not included in No. 12) and the
Village of Brussels.
5. — Comprising the Townships of Usborne and the Village of Exeter.
6. — Comprising the Townships of Ashfield and all West Wawanosh, except
that portion east of Maitland Eiver.
7. — Comprising the Township of Goderich, south of Cut Line and Huron Eoad
until the same joins the road between the 12th and 14th concessions of the Town-
ship of Goderich ; thence along the said concessions until the same joins the Eiver
Bayfield, all Stanley not included in No. 3 and the Village of Bayfield.
8. — Comprising the Village of Wingham, the Township of Turnbury, all that
part of East Wawanosh not included in No. 12, and all of the Township of Morris
not included in Nos. 4 and 12.
1920 INSPECTOR OF DIVISION COUETS. 41
9. — Comprising the Township of Howick and the Village of Wroxeter.
10. — Comprising the Township of Hay.
11. — Comprising the Township of Stephen.
18. — Commencing at the northeast angle of the Township of Hullett, thence
southerly along the easterly boundary of the said Township of Hullett to the blind
line between the 7th and 8th concessions of said township, thence westerly along said
line to the western boundary of the township, thence northerly along the westerly
boundary of the township to the Maitland Eiver at the southeastern corner of the
Maitland Block, thence along the said river northerly till the western boundary of
East Wawanosh is reached, thence northerly along said westerly boundary to the
road running between the 6th and 7th concessions of said Township of East
"Wawanosh, thence easterly along said road to the easterly limit of said township,
thence northerly along the gravel road to the road running between the 5th and 6th
concessions of the Township of Morris, thence easterly along said road to the line
between lots 10' and 11, thence southerly along said line between the 6th and 7th
concessions, thence easterly along said line to the line between lots 15 and 1'9, thence
southerly to the boundary line between the Townships of Morris and Hullett, thence
easterly to the place of beginning, including the Village of Blyth.
DISTRICT OF KENOEA.
T. "W. Chappie, Judge, Kenora.
J. S. Allan, C. Atty. and C.P., Kenora.
1. — Comprising all the portion of the said District of Kenora lying west of the
Seventh Meridian Line, including the Towns of Kenora and Keewatin.
2. — Comprising all that portion of the said District lying east of the eastern
boundary of the Third Division, south of the northern boundaries of the Townships
of Zealand and Hartman to the eastern boundary of the said District, including
the Municipality of Ignace.
3. — Comprising all that portion of the said District, lying between the Seventh
Meridian Line and a line drawn parallel with the western boundary of lot 10 in
the Township of Zealand, and extending northward to the northern boundary of
the said District and southward to the southern boundary thereof, including the
Town of Dryden.
4. — Comprising all that portion of the said Second Division, lying north of a
line drawn eastward along the northern boundaries of the Township of Zealand
and Hartman, to the eastern boundary of the said District of Kenora.
KENT.
Ward Stanworth, Judge, Chatham.
H. D. Smith, CCA. and CP., Chatham.
1. — The First Division to consist of the City of Chatham and that part of
the Townships of Dover East and West to the south of the 12th and 13th concession
line of the Township of Dover East, and that part of the Township of Chatham
south of the 12th and 13th concession line, and west of the side roads between lots
12 and 13, from the first mentioned l'2th and 13th concession line to the 5th and
6th concession line, and all south of the said 5th and 6th concession line of said
township ; that part of the Township of Harwich north of 5th and 6th concession
line, by the easterly boundary; that part of the Township of Ealeigh north of the
16th concession to the west side road between lots 12 and 13 north to the 6th and
42 EEPOET OE No. 5
7th concession line, and all of the said township north of the said last-mentioned
line, and that part of the Township of Tilbury East north of the 4th concession.
2. — The Second Division to consist of that portion of Township of Howard
south of the 2nd and 3rd concession line by the eastern boundary (known as the
Botany Road), and that part of the Township of Orford south of the 10th and 11th
concession line of said township.
3. — The Third Division to consist of all that part of the Gore of Camden lying
west of the 10th and ll'th concession line, and that part of the Township of Camden
lying west of the side line between lots 6 and 1; the Village of Dresden, and that
part of the Township of Chatham north of the oth and 6th concession line and east
of the side roads between lots 12 and 13.
4. — The Fourth Division to consist of that part of the Township of Harwich
south of the 5th concession of the eastern boundary, and south of the 3rd concession
by the western boundary, and that part of Raleigh south of the 15th concession and
east of the side road between lots 12 and 13 and the road to the shore through lot
146 on the Talbot Eoad.
5. — The Fifth Division to consist of the Village of Wallaceburg, the Gore of
Chatham and that part of the Township of Chatham northwest of the 12th and
l'3th concession line, and west of the said roads between lots 12 and 13, and that
part of Dover lying north of the 12th and 13th concession side road.
6. — The Sixth Division to consist of that part of the Township of Howard
north of the Botany Eoad aforesaid, and that part of the Township of Oxford north
of the 10th and 11th concession line, the Township of Eone, the Township of
Bothwell, the Village of Thamesville, and that part of the Gore of Camden east of
the 10th and 11th concession line, and that part of the Township of Camden east
of the side line between lots 6 and 7.
7. — The Seventh Division to consist of that part of Tilbury East south of the
3rd concession, the Township of Eomney, and that part of the Township of Ealeigh
south of the 6th and 7th concession line, and west of the side road between lots 12
and 13, in the said township, and the road through lot 147 on Talbot Eoad.
LAMBTON.
A. E. Taylor, Judge, Sarnia.
F. W. Willson, CCA. and CP., Sarnia.
1.— The City of Sarnia, the Townships of Sarnia and Moore, and the Villages
of Point Edward and Cartwright.
2.— The external boundaries of the Township of Warwick, including that
portion of the Village of Arkona south of the township line.
3.— The external boundaries of the Townships of Euphemia and Dawn.
4. — The external boundaries of the Township of Sombra.
5. — The external boundaries of the- Township of Plympton.
6. — The external boundaries of the Township of Bosanquet, including that
portion of the Village of Arkona north of the township line.
8. — The external boundaries of the Township of Enniskillen.
9. — The external boundaries of the Township of Brooke.
LANAEK.
J. H. Scott, Judge, Perth.
J. M. Balderson, CCA. and CP., Perth.
1920 IXSPECTOE OF DlVISIO^f COURTS. 43
1. — The Town of Perth, and the Townships of Drnmmond, Bathurst, South
Sherbrooke, Burgess Xorth, and that part of the Township of Elmsley North, north
of the Eideau Elver, within the County of Lanark, and west of lot Xo. 13 in each
concession.
2.— The Second Division to consist of the Village of Lanark, and the Town-
ships of Lanark, Dalhousie, Darling, Lavant and North Sherbrooke.
3. — The Third Division to consist of the Town of Carleton Place and the
Township of Beckwith, and the first six lots in the first seven concessions of Town-
ship of Eamsay.
■i. — The Township of Montague, the Town of Smith's Falls, and that part of
the Township of North Elmsley, from lot No. 1 to lot No. 12, in each concession,
both inclusive, not within the limits of the Town of Smith's Falls.
5. — The Township of Pakenham, the Town of Almonte, and the Township of
Eamsay, with the exception of the first six lots in the first seven concessions of
the said township.
LEEDS AND GEENVILLE.
J. K. Dowsley, Judge, Brockville.
E. J. Eeynolds, J.J., Brockville.
M. M. Brown, CCA. and CP., Brockville.
1. — To. consist of the 1st, 2nd, 3rd, 4th, 5th, 6th and 7th concessions and
broken front of the Township of Elizabethtown, and the concession roads between
them.
2. — To comprise the 1st, 2nd, 3rd, 4th, 5th concessions and broken front,
and that part of the 6th, 7th and 8th concessions from the town line of Edwards-
burg to lot No. 18, inclusive of the Township of Augusta, and the concession
roads between them, and the 1st concession of the Township of Edwardsburg,
inchiding the Village of Cardinal.
3. — To consist of the 1st, 2nd, 3rd, 4th and 5th concessions and broken front
of the Townships of Leeds and Lansdowne, respectively, and the concession roads
between them.
4. — To consist of the Township of South Gower, the Township of Oxford from
the west side line of lots No. 11 in all the concessions of the eastern boundary of
the township, and the gore of land between South Gower, Oxford and Edwardsburg.
5. — To consist of the Township of AYolford (except the 7th and 8th concessions
and the allowances of roads within and between them) ; lots Nos. 1 to 10, inclusive,
in the 2nd, 3rd, 4th, 5th, 6th, 7t]? and 8th concessions of the Township of Oxford,
and allowances of roads within and between them.
6. — To consist of the Townships of Bastard and Burgess, and those parts of
the Townships of Leeds and LansdoAvne, on the north side of the rear of the 5th
concession in each respectively.
7. — To consist of the Townships of Kitley and Elmsley.
8. — To consist of the Townships of North Crosby and South Crosby.
9. — To consist of that part of the Townships of Escott and Yonge, in rear of
the 4th concession of Yonge, and in rear of the 6th concession of Escott ; that part
of the Township of Elizabethtown, in rear of the 7th concession of and west of lot
No. 18 in the 8th, 9th, 10th and 11th concessions, and the allowances for roads
embraced therein.
10. — The Township of Edwardsburg excepting the Ist concession thereof,
includins: the Village of Cardinal.
44 EEPOKT OF No. 5
11. — To consist of that part of the Township of Augusta in rear of the 5th
concession and west of lots Xo. 18 in the 6th, 7th and 8th concessions; the whole of
the 9th and 10th concessions of the Township of Augusta; the Gore between the
Townships of Oxford, Wolford and Augusta; that part of the Township of Eliza-
bethtown in rear of the 7th concession, and east of the commons, between lots No.
18 and 19 in the 8th, 9th and 10th concessions; the 7th and 8th concessions of the
Township of Wolford; lots No. 1 to 10, inclusive, in the 9th and 10th concessions of
the Township of Oxford; and the allowance for roads embraced therein.
12. — To consist of the 1st, 2nd, 3rd, and 4th concessions and broken front of
the Township of Yonge ; the 1st, 2nd, 3rd, 4th, 5th and 6th concessions and broken
front of the Township of Escott, and the allowances for roads embraced therein.
The said 1st, 2nd and 12th divisions shall respectively embrace and com-
prehend within their lines those portions of the Eiver St. Lawrence and islands
therein, within the exterior lines of which such portions of said river and islands
would lie and be, if such exterior side lines were produced and extended in that
direction to the utmost limits of the Province.
LENNOX AND ADDINGTON.
Jas. H. Madden, Judge, Napanee.
U. M. Wilson, CCA. and C.P., Napanee.
1. — The Town of Napanee, Township of Eichmond, all that part of North
Fredericksburg and Adolphustown lying north of Hay Bay, and all that part of
North Fredericksburg lying north of Big Creek.
2. — Comprises 1st concession of Ernestown, the Village of Bath, the Town-
ship of Amherst Island, and the 2nd, 3rd and 4th' concessions of the said Township
of Ernestown, from the west limits thereof to the west limit of lot No. 21 in each
concession.
3. — Township of South Fredericksburg and all that part of North Fredericks-
burg and Adolphustown not included in Division No. 1.
4. — 1st, 2nd and 3rd concessions of the Township of Camden and the Village
of Newburg.
5. — All that part of the Township of Camden not included in Division No. 4.
6. — All that portion of the Township of Ernestown not included in the limits
of Division No. 2.
7.— township of Sheffield.
8. — Townships of Kaladar, Angiesea and Effingham.
9. — Townships of Abinger, Ashby and Denbigh.
LINCOLN.
J. S. Campbell, Judge, St. Catharines.
M. Brennan, CCA. and CP., St. Catharines.
1. — The Town and Township of Niagara.
2. — The Township of Grantham (including the City of St. Catharines), the
Villages of Merritton and Port Dalhousie and the Township of Louth.
3. — The Townships of Caistor and Gainsborough and the 9th concession of the
Township of Grimsby, including the 1st and 2nd ranges as part of the said
concession.
4. — The Village of Beamsville and the Township of Clinton.
5._The Village of Grimsby, the To\vnship of North Grimsby, and the Town-
ship of South Grimsby, except that portion included in the Third Division.
1920 IXSPECTOE OF DIVISION COURTS. 45
DISTRICT OF MANITOULIX.
C. E. Hewson, Judge, Gore Bay.
W. F. McRae, C.A., and C.P., Gore Bay.
1. — The Town of Gore Bay, the Townships of Gordon, Allan, Campbell, Mills,
Burpee, Robinson, Dawson, The Islands, Barrie, Clapperton and the Duck Islands,
and that part of the Township of Billings lying west of the road allowance between
lots 15 and 16 in the several concessions thereof, and so much of the Township of
Carnarvon as lies west of Lake Mindemoya and north of the line between the 6th
and 7th concessions thereof, and Cockburn Island.
2. — The Town of Little Current, the Township of Rowland and those parts of
the Townships of Sheguindah and Bidwell lying north of the line between the 6th
and 7th concessions of Sheguindah and the 4th and 7th concessions of the Township
of Bidwell, and the 6th and 7th concessions of the line between lots 17 and 18 in
the Township of Billings, and the adjacent islands lying north and east of the said
Townships, except the Clapperton Island.
3. — Manitowaning, the Townships of Assiginack, Tehkummah and Sandfield,
and those parts of the Township of Sheguindah lying south of the line between the
4th and 5th concessions of the Township of Bidwell and 6th and 7th concessions
of the Township of Billings to the line between lots 17 and 18 of said township,
and the Township of Carnarvon, except so much of the same as lies west of Minde-
moya Lake, and all the part of Manitoulin lying east of the Township of Assiginack,
Manitowaning and South Bays and the islands adjacent thereto.
MIDDLESEX.
Talbot Macbeth, Judge, London.
J. C. Judd, J.J., London.
J. B. McKillop, C.C.A., and C.P., London.
1. That part of the City of London lying to the west of Maitland Street with
that portion of the Township of London lying south of the line between the 4th and
5th concessions and west of the said street, produced northerly on a line in the same
direction to the line between the said 4th and 5th concessions, and with that portion
of the Township of "Westminster lying west of the main road leading south from
Clark's Bridge, across the Thames, south to the line between the Ist and 2nd con-
cessions, and westerly to the line between lots 42 and 43, and extending northerly to
the River Thames, and also including the Village of London West.
2. — The Villages of Parkhill and Ailsa Craig, the Townships of East Williams
and West Williams, and that portion of the Township of Lobo lying north of the
line between the 11th and 12th concessions, and east of the lines between lots Nos.
12 and 13.
3. — The Townships of McGillivray and Biddulph and the Village of Lucan.
4. — The Township of Delaware, with that portion of the Township of West-
minster west of the line between lots 30 and 31 in the 2nd concession, then southerly
on the line between lots 20 and 21 to the southerly limit of the township, including
all west of said line, and also including all that portion of the front of said Town-
ship of Westminster lying west of the line between lots Nos. 42 and 43, not included
in the first division, with that portion of the Township of Caradoc lying south of
the line between the 5th and 6th concessions to the River Thames, and with that
portion of the Township of Lobo lying south of the line between the 6th and 7th
concessit)ns, to the River Thames.
46 EEPOET OF Xo. 5
5. — The Township of Ekfrid and Mesa, including the Villages of Wardsville,
Newbury and Glencoe.
6. — Townships of Adelaide and Metcalfe, the Town of Strathroy, with that
portion of the Township of Caradoc lying north of the line between the 3rd and
4th concessions, with that portion of the Township of Lobo which lies north of
the 6th concession and west of the line between lots 12 and 13 of the said township.
7. — The Township of North Dorchester, north and south of the Eiver Thames,
that i^ortion of the Township of West Nissouri which lies south of the line between
lots 14 and 15, and with .that portion of the Township of Westminster lying south
of the line between the 1st and 2nd concessions and east of the line between lots
30 and 31 in the 2nd concession and thence east of the line between lots 20 and 21,
continued south to the southerly limit of the said Township of Westminster,
8. — All that portion of the Township of London which lies north of the line
between the 4th and 5th concessions, that portion of the Township of Lobo which
lies north of the line between the 6th and 7th concessions, and east of the line
between lots 12 and 13 to the line between the 11th and 12th concessions and with
all that portion of the Township of West Nissouri which lies north of the line
between lots 14 and 15.
9. — All that part of the City of London lying east of Maitland Street; that
part of the Township of London, lying south of the line between the 4th and 5th
concessions and east to the said street, produced northerly or in a line in the same
direction to the line between the said 4th and 5th concessions and that part of
the Township of Westminster lying north of the line between the 1st and 2nd
concessions, and east of the main road leading south from Clarke's Bridge across
the Thames.
DISTRICT OF MUSKOKA.
A. A. Mahaffy, Judge, Bracebridge.
Thomas Johnson, C.A., and C.P., Bracebridge.
1.— The Town of Bracebridge, concessions 1, 2, 3, 4, 5, 6, 7, 8, and 9, in
the Township of Stephenson, Brunei and Franklin, and concessions 7, 8, 9, 10, 11,
12 and 13, in the Townships of Muskoka and Draper, and the Townships of
Macauley, McLean, Eidout, Monck, Watt, Cardwell, Freeman, Gibson and Medora,
including the Village of Port Carling.
2. — The Town of Gravenhurst, the Townships of Morrison, Eyde, Wood,
Oakley and Baxter, and concessions 1, 2, 3, 4, 5 and 6 of the Townships of Muskoka
and Draper,
3. — The Town of Huntsville, the Townships of Stisted, Chaffey and Sinclair,
and concessions 10, 11, 12, 13 and 14 in the Townships of Stephenson, Brunei and
Franklin.
DISTRICT OF NIPISSING.
Jos. A. AT'alin, Judge. North Bay.
H. D. Leask, J.J., North Bay.
T. E. McKee, C.A., and C.P., North Bay.
1. — To be composed of all that part of the District which is situated west of the
line between the Indian Reserve and the Township of Widdifield produced south to
the boundary of the District, and north of the north-east angle of the Township of
Gooderham, and south of the line marking the northern boundary of the said
Township of Gooderham produced west to the boundary of the District.
1920 mSPECTOE OF DIVISIOIST COUETS. 47
2. — To be composed of so much of the District as lies east of the line com-
mencing at the north-west angle of the Township of Poitras produced to the south-
east angle of the Township of French; the Townships of Olrig and Mattawan, and
all that part of the District situated east of the line between the Townships of
Bonfield and Calvin, produced to the southerly boundary of the District.
3. — To be composed of the Townships of Widdifield, Phelps, Ferris, Bonfield,
Chisholm, Boulter, Ballantyne, Wilkes, Biggar, Paxton, Butt, Devine, Hunter,
McCraney, Finlayson, Peck, and all that part of the District situated west of a
line drawn from the south-east angle of the Township of French, produced north
to the Ottawa Eiver, thence along the Ottawa Eiver to the south-east angle of the
Township of South Lorrain, thence west along the south boundary of South Lorrain
to the east boundary of the Township of Cassels, thence north along the east
boundary of the Township of Cassels, produced northerly to the northern boundary
of the District, thence west along the northern boundary of the District to the
western boundary thereof, thence southerly along the western boundary to the north-
west angle of the Township of Pardo, thence east along the north boundary to
the Township of Pardo, produced to the north-east angle of the Township of
Gooderham ; thence southerly along the east boundary of the Township of Gooder-
ham, and the said boundary forwarded to the waters of Lake Nipissing.
XOEFOLK.
A. T. Boles, Judge, Simcoe.
T. E. Slaght, C.C.A., and C.P., Simcoe.
1.— The Town of Simcoe, the Gore of the Township of Woodhouse and all
that part of said Township lying west of the side line between lots 5 and 6, to-
gether with that part of the 4th, 5th and 6th concessions lying west of the 'said
line between lots 12 and 13.
2.— The Township of Townsend and the Village of TVaterford
3.— The Township of Windham.
4.— The Township of Middleton and the Village of Delhi.
5. The Township of Charlotteville.
6.— The Townships of North Walsingham, South Walsingham and the Village
of Port Eowan.
7. — The Township of Houghton.
8.— The Village of Port Dover, and that part of the Township of Woodhouse
not included in Division 1, viz. : all that part of the 1st, 2nd and 3rd concession
lying east of the side line between lots 5 and 6, and that part of the 4th, oth and
6th concessions lying east of the said line, between lots 12 and 13 in said township.
NOETHUMBEELAND AND DUEHAM.
H. A. Ward, Judge. Port Hope.
G. M. Eoger, J.J., Cobourg.
W. F. Kerr. CCA. and CP.. Cobourg.
1. — Townnships of Cartwright and Darlington and the Town of Bowmanville.
2. — Township of Clarke and Village of Newcastle.
3. — Township of Hope and Town of Port Hope.
4. — Townships of Cavan, Manvers, South :Monaghan and Village of Millbrook.
0. — Township of Hamilton and Town of Cobourg.
6. — Townships of Haldimand and Alnwick.
48 EEPOET OF No. 5
7. — Township of Cramahe and Village of Colborne,
8. — Township of Brighton and Village of Brighton.
9. — Township of Percy and Village of Hastings.
10. — Township of Murray.
11. — Township of Seymour and Village of Campbellford.
ONTAEIO.
T. A. MacGillivray, Judge, Whitby.
E. Euddy, J.J., Whitby.
J. E. Farewell, CCA. and CP., Whitby.
1. — Including the Townships of Whitby and East Whitby and the Towns of
Whitby and Oshawa.
2. — The Township of Pickering.
3. — The Townships of Eeach and Scugog and the Village of Port Perry.
4. — The Townships of Uxbridge and Scott and the Town of Uxbridge.
5, — The Township of Brock and the Village of Cannington.
6. — The Township of Thorah and Village of Beaverton.
7. — The Townships of Mara and Eama, including the Village of Brechin.
OXFOED.
J. G. Wallace, Judge, Woodstock.
E. N. Ball, CCA., and C.P., Woodstock.
1. — Comprising the City of Woodstock, the Township of East Oxford, and that
part of the Township of East Zorra, lying south of the line between lots number
twenty-five and twenty-six of the Township of Blandford, and that part of the
Township of Korth Oxford lying east and north of the road between lots 16 and
17 to the boundary of the Township line between North and West Oxford, and that
part of the Township of West Oxford lying east of the road between lots 6 and 7
to the boundary of the Township of East Oxford, and that part of the Township
of Blandford lying south of the 10th concession.
2. — Comprises the Township of Blenheim.
3. — Comprises the Township of East Nissouri and West Zorra and the Village
of Embro.
4. — Comprises the Townships of North Norwich and South Norwich and the
Village of Norwich.
5. — Comprises the Town of IngersoU and that part of the Township of North
Oxford lying west and south of the road between lots No. 16 and 17 of the Town-
ship of West Oxford, and that part of the Township of West Oxford lying south of
the road between lots 6 and 7 to the line between West Oxford and East Oxford,
and those portions of the Township of Dereham being part of the 1st concession
of the said Township of Dereham, west of the Middle Town Line.
6. — Comprises the Town of Tillsonburg and that part of the Township of
Dereham not included in the Fifth Division.
7. — Comprising the Village of Tavistock and that part of the Townships of
East Zorra, north of the road between lots 25 and 26, and that part of the Town-
ship of Blandford lying north of the 10th concession of the said Township.
1920 IXSPECTOR OF DIVISION COUETS. 49
DISTEICT OF PAEEY SOUXD.
F. R. Powell, Judge, Parry Sound.
W. L. Haight, C.A. and C.P., Parry Sound.
1, — The Town of Parry Sound and the Townshi^js of Foley, McDougall,
Cowper and Carling, and all that portion of the district lying to the west of the
east boundary of Carling, produced to the French Eiver.
2. — The Townships of McKellar, Ferguson, Hagerman, Croft, and all that
portion of the district lying between the east boundary of Ferrie and the west
boundary of Ferguson, produced to the French Eiver.
3. — The Townships of Humphrey, Christie, Monteith and Conger.
4. — Townships of McMurrich, Perry, Armour, Proudfoot and Bethune.
5. — Townships of Speuce, Chapman, Eyerson and Lount.
6. — That territory bounded on the west by the western boundaries of the
To-«'nships of Pringle and Patterson, and the western boundary of the Township
of Patterson, produced to the French Eiver and Lake Xipissing ; on the east by the
boundary of the District of Parry Sound, and on the south by the southern boun-
daries of the Townships of Himsworth, Gurd and Pringle.
7. — The Townships of Machar, Laurier, Strong and Joly.
PEEL.
B. F. Justin, Judge, Brampton.
AV. S. Morphy, CCA. and C.P., Brampton.
1. — Township of Brampton, Township of Chinguacousy and northern division
of the Township of Toronto Gore.
2. — Village of Streetsville, Township of Toronto and southern division of the
Township of Toronto Gore.
3. — Township of Caledon.
4. — Village of Bolton, Township of Albion.
PEETH.
J. A. Barron, Judge, Stratford.
G. G. McPherson, CC, and CP., Stratford.
1. — To consist of all that part of the Township of North Easthope west of
the line between lots 25 and 26, and south of the road between the 8th and 9th
concessions, and all that part of the Township of South Easthope west of the side
line between lots 25 and 26 ; all that part of the Townships of Do'svTiie and Gore
north and east of the concession line between the 10th an,d 11 th concessions and
the Oxford Eoad ; and all the Township of Ellice from the 1st to 13th concession,
inclusive.
2. — To consist of all that part of the Township of Fullarton not included in
Division No. 3, and the Townships of Hibbert and Logan.
3. — To consist of that portion of the Township of Downie west of the Oxford
Eoad, and south of the concession line between the 10th and 11th concessions; the
Township of Blanshard ; all that part of the Township of Fullarton comprising the
13th and 14th concessions, and south of a road leading from Mitchell Eoad. between
lots 24 and 25, east of lots 3 in the 10th concession: thence east along the line
between the 10th and 11 th concessions to the town line.
4.— To consist of that part of the Township of North Easthope east of the
line between lots 25 and 26, and the north of the 8th concession, inclusive, with
50 REPOET OF No. 5
the 9tli and 10th concessions ; all that part of the Township of South Easthope not
included in Division 1.
5. — To consist of the Township of Mornington, and all that part of the Town-
ship of Elma from lots 13 to 72, both numbers inclusive; of the 1st concession, and
from lots 27 to 16, both numbers inclusive, in and from the 3nd to the 18th con-
cession, both concessions inclusive, of the said Township of Elma; and concessions
14, 15 and 16 of the Township of Ellice; and concessions 11, 12, 13 and 14 of the
Township of North Easthope.
6. — To consist of the Township of Wallace and all that part of the Township
of Elma from the 1st concession to the 18th concession, both concessions inclusive,
and comprising lots Nos. 1 to 52, both inclusive, of the 1st concession, and lots
Nos. 1 to 26 inclusive, from the 2nd to the 18th concession, both concessions
inclusive.
PETERBOEOUGH.
E. C. S. Huycke, Judge, Peterborough.
G. W. Hatton, C.C.A., and C.P., Peterborough.
1. — Shall comprise the City of Peterborough, the Townships of North Mona-
ghan and Ennismore, all the Township of Smith lying south of the 7th concession,
all that part of the Township of Otonabee lying west of the 8th concession and
north of lots Nos, 21' and all that part of the Township of Douro lying south of
lots numbered 11.
2. — Shall comprise the Village of Norwood, the Township of Asphodel, and
all that part of the Township of Dummer lying east of the 5th concession and
that part of the said Township of Dummer lying west of the 6th concession and
south of lots numl)ered 11.
3. — Shall comprise that part of the Township of Smith lying north of the
6th concession, all that part of the Township of Douro lying north of lots num-
bered 10, that part of the Township of Dummer lying west of the 6th conces-
sion and north of lots numbered 10, the Township of Galway, the Township of
Harvey and the Village of Lakefield.
4. — Shall comprise the Townships of Anstruther, Burleigh, Cavendish and
Chandos.
5. — Shall comprise the Townships of Belmont and Methuen and the Village
of Ilavelock.
6. — Shall comprise the Township of Otonabee, except that part thereof lying
west of the 8th concession and north of lots numbered 21.
PEESCOTT AND EUSSELL.
A. Constantineau, Judge. L'Orignal.
C. G. O'Brian, J.J., L'Orignal."
Louis Cote, C.C.A., and C.P., L'Orignal.
1. — Comprises the whole of the Township of Longueuil, the municipality of the
Village of L'Orignal, and the 1st concession of the Township of Caledonia.
2. — Comprising all that part of the Township of West Hawkesbury, extending
from front of 3rd concession to the rear of the said township.
3. — Comprises the whole of the Township of East Hawkesbury.
4. — Comprising the Township of North Plantagenet, and that part of the
Township of South Plantagenet lying north of the Nation Eiver.
1920 INSPECTOR OF DIVISION COURTS. 51
5. — Comprising the whole of the Township of Cumberland.
6. — Comprising the whole of the Township of Russell.
7. — Comprising the two front concessions of the Township of West Hawkes-
bury, and the Municipality of Hawkesbury Village, within the same.
8. — Comprising the Township of Caledonia (excepting the 1st concession of
the said township), and also that portion of the Township of South Plantagenet
lying south and east of the Nation River.
9. — Comprising the whole of the Township of Alfred.
10. — Comprising the whole of the Township of Clarence.
11. — Comprising the whole of the Township of Cambridge.
PRINCE EDWARD.
Ivan McLean, Judge, Picton.
R. H. Hubbs, C.C.A., and C.P., Picton.
1.— The Town of Picton, the 2nd and 3rd concessions of '^ Military Tract"
from the west line of No. 13 eastward; Gore "G"; 1st and 2nd concessions north of
the Carrying Place, 1st concession southeast of the Carrying Place, and 2nd con-
cession north of Black River, including Gores "K" and "L" and McCan Gores, all
in the Township of Hallowell ; Block "I" in the concession north and east of East
Lake, and Gore "B" in the Township of Athol, and 1st and 2nd concessions south
of the Bay of Quinte, and Gore "A" in the Township of North Marysburg, and 1st
concession southwest of Green Point to the end of Carman's Point in Sophiasburg.
2. — The Township of South Marysburg, and the Southern part of Athol, com-
mencing at the outlet of East Lake, thence down to the head of the Lake, thence
down to the base line between the 1st concession south and the 1st concession north
of East Lake, till it strikes the township line of Hallowell, thence down said town-
ship line till it strikes South Marysburg.
3. — The Township of Sophiasburg, together with Big Island, excepting the 1st
concession southwest of Green Point to the end of Carman's Point.
4. — All that part of the Township of Ameliasburg lying east of the line l)e-
tween lots 86 and 87, in the 1st, 2nd, 3rd and Ith concessions of said township,
including Huff's Island.
5. — That part of the Township of Hillier not included in the 7th division,
also the 1st and 3nd concessions north of West Lake, and west of lot No. 7 in the
said concession, and that part of Irwin Gore lying north and west of lot No. 7 in the
2nd concession and the west part of the 2nd concession produced west of lot No.
74 in that concession in the Township of Hallowell.
6. — Block (IV.) four, concession south side of West Lake, 1st concession
"Military Tract." 2nd and 3rd concessions of said tract west of 'Lots No. 13, in
those concessions, "Gore E," 1st and 2nd concessions north of West Lake, and east
of lot No. fi in those concessions ; the Gerrow Gore and that part of Irwin Gore not
included in Division No. 8, and all that part of the 2nd concession produced east of
lot No. 75 in the Township of Hallowell.
7. — All that part of the Township of Ameliasburg lying west of the line be-
tween lots No. 86 and 87, in the 1st, 2nd, 3rd and 4th concessions of said township ;
all that part of the 4th and 5th concessions of the Township of Hillier west of the
line between lots 86 and 87 and the 3rd concession west of the line between lots No.
22 and 23, with that part of the 2nd concession lying North of Pleasant Bay in the
said Township of Hillier.
52 EEPORT OF Xo. 5
8. — All the point lying east of the west line of Marshland's Gore, the conces-
Bion lying north of Smith's Bay and Waupoos Island in the Township of iSTorth
Marysburg.
DISTRICT OF EAIXY EIVER.
A. McLennan, Judge, Fort Frances,
N. L. Croome, CCA. and CP., Fort Frances.
1. — To comprise all that part of the said District lying east of the east
boundaries of the Townships of Aylesworth, Lash, Carpenter, Kingsford and
Fleming, and east of the east boundary of the said Township of Fleming produced
north to the north boundary of the said District.
2. — To comprise all that part of the said District lying west of Division Xo. 1
and east of the east boundaries of the Townships of Morley, Morley Additional,
Pattullo, Sifton and Dewart, and east of a line drawn north astronomically from
the northeast angle of the said Township of Dewart to the north boundary of the
said District.
3. — To comprise all that part of the said District lying west of Division Xo. 2.
REXFREW.
J. M. McXamara, Judge, Pembroke.
J. H. Burritt, CCA., and CP., Pembroke. '
1. — Comprising the To-«ti of Pembroke, the Townships of Pembroke, Stafford,
Alice, Petawawa, Buchan, Rolph, Wylie, McKay, Eraser, Herd, Clara and
Maria, and all that part of the Township of Wilberforce from the 18th to the 25th
concessions, both inclusive, and also those parts of the l-ith, loth, 16th and 17th
concessions of the same Township of "Wilberforce lying north of Snake River and
east of Lake Dore.
2. — Comprising all that part of the Township of Westmeath lying east and
north of the Muskrat Lake and River, and all those parts of the Township of Ross,
from the oth to the 9th concessions, both inclusive, east of ^luskrat Lake, and from
the 7th to the 13th (of the other) concessions, both inclusive, of the said Township
of Ross.
3. — Comprising the Town of Renfrew and the Townships of Horton, Admas-
ton, Bagot, Blythfield, Brougham and Matawachan, in the said County of Renfrew.
4. — Comprising the Village of Arnprior and the Township of McXab,
5. — Comprising the Townships of Grattan, Sebastopol, South Algona, North
Algona, and all that part of the Township of Wilberforce, from the 1st to the 17th
concessions, both inclusive, excepting those parts of the 14th, loth, 16th and 17th
concessions of said Township of Wilberforce lying north of Snake River and east of
Lake Dore.
6. — Comprising the Township of Bromley, and all that part of the Township
of Westmeath west of Muskrat Lake, and all those parts of the Township of Ross,
from the Ist to the 14th concessions, both inclusive, of the said Township of Ross.
7, — Comprising the Townships of Brudenell, Radcliffe, Raglan, Lynedoch,
Griffith, Hagarty, Sherwood, Jones, Richards and Bu^ns.
1920 IXSPECTOR OF DIYISIOX COURTS. 53
SIMCOE.
G. jS". Vance, Judge, Barrie.
E, A. W^'ismer, J.J., Barrie.
J. R. Cotter, C.C.A., and C.P., Barrie.
1. — Comprising the Town of Barrie, the Township of Vespra, except that por-
tion lying west of the Nottawasaga River, and excepting also lots Nos. 38, 39 and
40, in the Ist and 2nd concessions, and lots Xos. 1, 2 and 3 in the 3rd, 4th, 5th, 6th
and 7th concessions respectively. That portion of the Township of Oro lying south
of lots Nos. 21 in the 1st and 2nd concessions (including the ranges), and south of
lots Nos. 13 in the 3rd, 4th, 5th, 6th, 7th and 8th concessions respectively; that
portion of the Township of Innisfil lying east of lots IS'os. 5 in the 6th, 7th and 8th
concessions, and that portion lying north of the 8th concession ; that portion of the
Township of Essa lying north of lots Nos. 19 in the 7th, 8th, 9th, 10th and Htli
concessions.
2. — The Village of Bradford, the Township of West Gwillimbury, excepting
thereout lots Nos. 1, 2, 3, 4 and 5 in the 14th and loth concessions; the Township
of Innisfil, excepting that portion lying north of the 5th concession, and excepting
also lots Nos. r, 2, 3, 4 and 5 in the 1st, 2nd, 3rd, 4th and 5th concessions thereof.
3. — The Township of Tecumseh, excepting concessions 12, 13, 14 and 15 ; the
Township of Adjala, excepting that portion lying north of lot No. 25 in the 8th
concession thereof.
4. — The Town of Collingwood, the Village of Stayner, that portion of the
Township of Nottawasaga lying north of lot No. 18 in the 12th concession thereof ;
that portion of the Township of Sunnidale lying north of the 8th concession ;
that portion of the Township of Eloss lying west of the Nottawasaga River; the
islands in Lake Huron contiguous to the Township of Nottawasaga.
5. — The Township of Floss, except that portion lying west of the Nottawasaga
River ; the Township of Medonte, except that portion lying east of the 10th con-
cession and north of lots Nos. 10 in the 9th and 10th concessions respectively; that
portion of the Township of Oro lying north of the southern boundaries of lots Nos.
21 in the 1st and 2nd concessions, and north of the southern boundaries of lots Nos.
13 in the 3rd, 4th, 5th, 6th, 7t.h and 8th concessions respectively: lots Nos. 38, 39
and 40 in the 1st and 3rd concessions, and lots Nos. 1, 2 and 3 in the 3rd, 4th, 5th,
6th and 7th concessions of the Township of Vespra.
6. — The Town of Orillia, the Township of Orillia, southern division, the Town-
ship of Orillia, northern division, except that portion lying north of lots Nos. 15 in
the first seven concessions thereof; that portion of the Township of Oro lying east
of the 8th concession ; that portion of the Township of Medonte, being composed of
lots Nos. 1 to 6 (both inclusive) in the 11th, 12th, 13th, and 14th concessions; the
islands in Lake Simcoe continguous to the townships and portions of townships
above described lying wholly or for the most part opposite thereto.
7. — The Township of Nottawasaga, except that portion lying north of lot No.
18 in the 12th concession thereof; the Township of Sunnidale, except that portion
lying north of the 8th concession ; that portion of the Township of Vespra lying
west of the Nottawasaga River ; that portion of the Township of Essa lying north
of lots 19 in the 1st, 2nd, 3rd, 4th, 5th and 6th concessions ; that portion of the
Township of Tossorontio lying north of lots Nos. 20 in each of the seven con-
cessions thereof.
8. — The Township of Essa, except that portion lying north of lots Nos. 19 in
each of the eleven concessions thereof; the Township of Tossorontio, except that
portion lying north of lots Nos. 20 in each of the seven concessions thereof; that
54 EEPORT OF Xo. 5
portion of the Township of Innisfil, being composed of lots Nos. 1, 2, 3, 4 and 5 in
the 1st, 2nd, 3rd, 4th, 5th, 6th, 7th and 8th concessions; the 13th, 13th, 14th and
15th concessions of the Township of Tecumseh; lots Nos. 1, 2, 3, 4 and 5 in the 14th
and 15th concessions of the Township of West Gwillimbury ; that portion of the
Township of Adjala lying north of lots Nos. 25 in the eight concessions thereof.
9. — The Town of Penetanguishene and the Village of Midland, the Township
of Tiny ; that portion of the Township of Tay lying west of the 8th concession ; the
islands in Lake Huron contiguous to the Township of Tiny, and to that part of the
Township of Tay, forming part of the 9th division, and lying wholly and for the
most part opposite thereto.
10. — The Township of Matchedash, that portion of the Township of Orillia,
northern division, lying north of lots Nos. 15, in the first seven concessions thereof;
that portion of the Township of Medonte lying north of lots Nos. 6, in the 11th,
12th, 13th and 14th concessions, and that portion lying north of lots Nos. 10, in the
9th and 10th concessions thereof; the Township of Tay, except that portion lying
west of the 8th concession ; the island in Lake Huron, contiguous to that portion of
the Township of Tay, forming part of the 10th division, and lying wholly or for
the most part opposite thereto.
Note. — Each of the said several divisions shall include all allowances for roads
embraced within its external limits, and shall also extend to the centre of every
allowance for road lying external and adjacent to every such division, excepting
always where any such last-mentioned allowance is hereinbefore declared to belong
to or form part of any particular division.
STORMONT, DUNDAS AND GLENGAEEY.
J. E. O'Eeillv, Judge, Cornwall.
J. W. Liddell, J.J., Cornwall.
J. G. Harkness, CCA. and CP., Cornwall.
1.— Township of Charlottenburg, in the County of Glengarry.
2. — Township of Lochiel, in the County of Glengarry.
3. — Township of Cornwall, in the County of Stormont.
4. — Township of Osnabruck, in the County of Stormont.
5. — Township of Williamsburg, in the County of Dundas,
6. — Township of Matilda, in the County of Dundas.
7. — Township of Mountain, in the County of Dundas.
8.— Township of Finch, in the County of Stormont.
9. — Township of Lancaster, in the County of Glengarry.
10. — Township of Winchester, in the County of Dundas.
11. — Township of Eoxborough, in the County of Stormont.
12. — Township of Kenyon, in the County of Glengarry.
SUDBUEY.
J. J. Kehoe, Judge, Sudbury.
E. E. McKessock, C.A. and CP., Sudbury.
1. — To comprise so mucli of the District not included in Division No. 4, as
lies east of a line commencing at the south-west angle of Township No- 82 pro-
duced north to the north-west angle of the Township of Fairbank, thence east to
the south-east angle of the Township of Eayside, thence north to the north-east
1920 l^^SPECTOE OF DIVISION COURTS. 55
angle of the Township of Kitchener, and so much of the District as lies north of
the line drawn from the north-east angle of the Township of Kitchener, produced
to the south-west angle of the Township of Botha, thence north to the north-west
angle of said Township, and produced to the western boundary of the District, and
all the territory lying east of a line produced north from the boundary' of the
District, between Townships Nos. 16 and 17 produced to the south-east angle of
the Township of Shenango, thence west to the south-west angle of said To\\Tiship,
thence north to the boundary of the District.
Z. — 'So much of the District as lies south of a line produced easterly from the
south-west angle of the Township of Forks to the north-west angle of the Township
of Botha, thence to the southern boundary of said Township, thence east to the
north-east angle of the Township of Kitchener, thence south to the south-east
angle of the Township of Eayside, thence west to the boundary of the District.
3. — So much of the District as lies west of a line produced north from the
south-west angle of Township Xo. 82 to the north-west angle of the Township of
Fairbank, thence west to the boundary of the said District.
4. — So much of the District that lies east of a line between Townships of Allen
and Bigwood produced north to the northern boundary of the District
5. — So much of the District as lies west of a line drawn from the north-east
angle of the Township of Shenango and produced to the southern boundary of the
District, excepting said Township.
DISTRICT OF TEMISKAMING.
H. Hartman, Judge, Haileybury.
G. H. Hayward, J.J.
F. L. Smiley, CA- and C.P., Haileybury.
1.- — To be composed of that portion of the District lying south of the north-
erly boundary of the Townships of Klock, Barr. Firstbrook, and Bucke, and east of
the line between the Townships of Van Nostrand and Klock. produced southerly
to the boundary of the District.
2. — To be composed of the' Townships of Cane, Henwood, Kearns, Harley,
Casey, Auld, Lundy, Hudson, Dymond, Harris, Hilliard and Brethour including
the Town of New Liskeard.
3. — ^^So much of the District tliat lies north of the northern boundary of the
Townships of Cane, Henwood, Kerns, Hilliard and Brethour and east of the
boundary line between the Township? of Tudhope and Bryce, produced northerly
to the north-west angle of the Township of Bernhardt, thence east to the boundary
of the District-
4. — So much of the District as lies south of the southerly boundary of the
Township of Langmuir produced easterly to the north-west angle of the Township
of Bernhardt and west of the line between the Townships of Maisonville and Bern-
hardt, produced southerly to the southern boundary of the District.
5. — So much of the District as lies west of a line produced north from the
south-east angle of the Township of Geikie to the north-east angle of the Township
of Douglas, thence east to the south-east angle of the Township of Blackstock,
thence north to the north-east angle of the Township of German, thence west to
the north-west angle of said Township, thence north to the north-east angle of
Evelyn, thence west along the northern boundars- of said Township, thence north
5G EEPORT OF Xo. 5
to the north-east angle of the Township of Duff, thence west to the boundary of
the District.
6. — So much of the District as lies north of the southern boundary of the
Township of Kirkland produced east and west to the boundary of the District.
7. — So much of the District as lies north of a line, drawn from the south-west
angle of the Township of Timmins to the eastern boundary of the District and east
of a line produced north from the south-west angle of said Township to the north-
west angle of the Township of Stock, thence west to the south-west angle of the
Township of Dundonald, thence north to the north-west angle of said Township,
thence west to the south-west angle of the Township of Little, thence north to the
north-west angle of the Township of Mann.
THUNDER BAY DISTRICT-
H. H. O'Leary, Judge, Port Arthur.
Jno. McKay, J.J., Port Arthur,
W. F. Langworthy, CA., and C.P., Port Arthur.
1. — All that part of the district lying west of the meridian of 87 degrees of west
longitude, to the meridian of the most easterly part of Hunter's Island, excepting
therefrom the Municipality of Neebing.
3. — Comprising the Municipality of Neebing.
VICTORIA.
W. D. iSwayze, Judge, Lindsay.
H. McMillan, JJ., Lindsay.
T. H. Stinson, CCA. and CP., Lindsay.
1 — The first consists of the following townships and parts of townships, viz.:
Of the 15th concession of the Township of Mariposa, and the Township of Eldon,
except the ranges north and south of the Portage Road.
2. — All the Township of Fenelon, except that portion lying east of the Scugog
River, and south of Sturgeon Lake, and the Township of Somerville.
3. — The Township of Verulam.
4.— The Township of Emily.
5. — The Town of Lindsay, Township of Ops, and that portion of the Town-
ship of Fenelon, lying east of the Scugog River, and south of Sturgeon Lake.
6 — The Township of Mariposa, except the 15th concession.
7. — The Townships of Garden and Dalton, Laxton, Digby and Longford, and
the Township of Bexley, and that portion of the Township of Eldon north of Por-
tage Road, and the range south of Portage Road.
WATERLOO.
E. J. Hearn, J., Kitchener.
D. S. Bowlby, CCA., and CP-, Kitchener.
1. — All that portion of the Township of Waterloo lying north of Blockline
on the west side of the Grand River and that part of the upper block of said town-
ship lying north of said township lying on the east side of the Grand River, north
1920 INSPECTOR OF DIVISION COURTS. 57
of lots Nos. 115, 109, 10-1, 86 and 95, to the Guelph Township line, including the
Towns of Kitchener and Waterloo.
2 — All that part of the Township of Waterloo lying south of the Blockline
on the west side of the Grand River, and that part lying on the east side of the
Grand River, south of the northern boundary of lots Nos. 115, 109, 101, 85 and 95,
to the Guelph Township line, including the Villages of Preston and Hespeler.
3. — All that portion of the Township of North Dumfries lying east of lot No.
19 in the 7th concession, and running a course with eastern boundary of the said
lot in a northerly direction up to the 12th concession; thence along the eastern
boundary of lot No. 23, in the said 12th concession, to the township line, including
the Town of Gait.
4. — The Township of Wilmot, including the Village of New Hamburg.
5.— The Township of Wellesley.
6- — The Township of Woolwich.
7. — All that part of the Township of North Dumfries lying west of the eastern
boundary of said lot No. 19, in the 7th concession; thence along the eastern limits
of the said lot No. 19, the same course thereof, in a northerly direction to the loth
concession; thence along the westerly limit of lot No. 23, in the said 12th concession
to the township line, including the Village of Ayr.
WELLAND.
L. B- C. Livingstone, Judge, Welland.
T. D. Cowper, C.C.A., and C.P., Welland.
1- — The Township of Crowland; that part of the Township of Thorold lying
south of the lines between lots 178 and 195, running through to Pelham; that part
of Pelham lying south of the 4th concession, and that part of Humberstone lying
north of the concession line, between the 4th and 5th concessions, being the whole
of the 15th concession and the Town of Welland.
2.— The Township of Wainfleet.
3. — The Township of Bertie, and those parts of the Township of Humberstone
not included in Nos. 1 and 6, and the Village of Fort Erie.
4. — The Township of Willoughby, the Village of Chippawa, and that part of
the Township of Stamford south of the line between lots 136 and 137; easterly
from the westerly limit of the township to the south-east angle of lot No. 133 ;
thence north on the line between lots Nos. 132 and 133, to the northern boundary
of the township, including the towns of Clifton and Na\'y Island.
5. — Those parts of the Township of Stamford, Thorold and Pelham not in-
cluded in any other division, and the Town of Thorold.
6. — All the Township of Humberstone lying south of the 5th concession, and
west of the side lines between lots Nos. 9 and 10, in the several other concessions
thereof, and the Village of Port Colborne.
WELLINGTON.
L. M. Hayes. Judge, Guelph.
A- Spotton, J.J., Guelph.
, C.C.A., and C.P., Guelph.
58 EEPORT OF Xo. 5
1. — The Town and Township of Guelph.
S. — The Township of Puslinch.
The Township of Eramosa.
4. — The Township of Nichol, excepting the 11th and 12th concessions ; the
Municipality of Fergus; the first eight concessions of the Township of Garafraxa;
and lots 1 to 18, both inclusive, in concessions A and B of the Township of Peel;
lots 13, 14, 15, 16, 17 and 18, in concessions 18 and 19, and lots 19, 20 and 21 in
the 17th concession of the Township of Peel.
5. — The Township of Erin.
6- — The Township of Pilkington, and the 11th and 12th concessions of the
Township of Nichol ; the Municipality of the Village of Elora, and lots Nos. 19
and upwards belonging to the 9th, 10th, 11th, 12th, 13th, 14th, 15th and 16th
concessions of Peel.
7. — Concessions 1 to 16, inclusive, of the Township of Maryboro' and conces-
sions 1 to 16, inclusive, of the Township of Peel, except lots 19, 20, 21, 22 and 23
of those concessions in that township.
8. — That part of the Township of Arthur south and southeast of lot 15, on
the west side of the Owen Sound Road, in the Township of Arthur; that part of
the Township of Luther from 1 to 16, both inclusive; and lots 1 to 12, both in-
clusive, of the 17th and 18th concessions of the Township of Peel; lots 5 to 11,
both inclusive, of the 19th concession of said Township of Peel; and lots 19 to 23,
both inclusive, of concessions A and B of said Township of Peel.
10.— The Township of Minto.
11. — The Town of Mount Forest, and that part of the Township of Arthur
north of lot 16, west of the Owen Sound Eoad;lot 17, on the Owen Sound Eoad,
and lot 13, east of the Owen Sound Road-
WENTWORTH.
C. G. Snider, Judge, Hamilton. !:•
J. G. Gauld, J.J., Hamilton.
S. F. Washington, C.C.A., and C.P., Hamilton.
1. — All that part of the Towaiship of Barton lying east of the lines between
lots 14 and 15, and all that part of Hamilton City east of Hughson street.
2. — The whole of the Township of Flamboro' West, the Town of Dundas, and
the east half of the Township of Ancaster.
3. — The whole of the Township of Flamboro' East.
4. — The whole of the Township of Beverly and the west half of the Township
of Ancaster.
5. — The whole of the Township of Saltfleet-
7. — The whole of the Township of Glanford.
8. — The whole of the Township of Binbrook.
9. — All that part of the Township of Barton lying west of the lines between
lots 14 and 1 5, and that part of Hamilton City west of Hughson street.
YORK.
-, Judge, Toronto.
E. Coatsworth, Toronto.
F. M. Morson, J.J., Toronto.
1920 IXSPECTOE OF DIVISION COURTS. 59
C. H. Widdifield, J.J., Toronto.
J. H. Denton, J.J.
. C.C.A., Toronto.
H. E. Irwin, C.P., Toronto.
Toronto City. — Crown Attorney, J. W. Seymour Corley.
1.— The City of Toronto east of Yonge street, at date 14:th September, 1875
(i.e., Bloor, Sherbourne and Howard streets on the north, the Don on the east,
down to Queen street, and south of Queen street as far as Lee avenue).
2. — Concessions 5 and 11, inclusive, of the Township of Markham, and conces-
sions 5 to 10, inclusive, of the Township of Whitchurch, from 1 to 10, inclusive,
together with the Villages of Markham and Stouffville.
3. — Concessions 1 to 4, inclusive, of the Township of Markham, and con-
cessions 1 to 4, inclusive, of the Township of Whitchurch, from lots 1 to 10, in-
clusive, and concessions 1 to 3. inclusive, of the Township of Vaughan.
4. — The Township of Whitchurch, from the line between lots 10 and 11 north-
ward; and the Township of East Gwillimbury.
5. — The Townships of Georgina and North Gwillimbury.
6. — The Township of King and the incorporated Village of Aurora.
7. — Coucessions 4 to 11, inclusive, of the Township of Vaughan.
8. — All that portion of the Township of York lying west of Yonge street, and
the Township of Etobicoke.
9 — Township of Scarboro' and all that portion of the Township of York which
lies east of Yonge street and the Village of Leslieville.
10. — The city of Toronto, west of Yonge Street, at date of 10th September,
1875 (i.e., Bloor street on the north and Dufferin street on the west).
CO EEPOET OF No. 5
DIVISION COUET TARIFF.
Form I.
1.— CLEEK'S FEES.
1. Eeceiving claiiii, numbering and entering in procedure book $ 25
(This item to apply to entering in the procedure book a transcript
of judgment from another Court but not an entry made for the issue
of a judgment summons.)
2. Issuing summons, with necessary notices and warnings thereon, or judg-
ment summons (as provided i» forms) in all.
Where claim exceeds $10 and does not exceed $20 50
Where claim exceeds $20 and does not exceed $60 60
Where claim exceeds $60 and does not exceed $100 80
Where claim exceeds $100 1 50
(N.B. — In replevin and interpleader suits the value of goods to
regulate the fee.)
3. Copy of summons, including all notices and warnings thereon 25
4. Copy of claim (including particulars), when not furnished by plaintiff 25
5. Copy of set-off or counterclaim or notice of defence (including par-
ticulars), when not furnished by defendant 25
(Note. — In either of the last two preceding items the fee may be
taxed against the party ordered to pay costs.)
6. Eeceiving and entering bailiff's return to any summons, writ or warrant
issued under the seal of the Court (except summons to witness and
return to summons or paper from another division) 15
7. Taking confession of judgment . 10
(This does not include affidavit and oath, chargeable under item 8.)
8. Every necessary affidavit, if actually prepared by the clerk, and adminis-
tering oath to the deponent 25
9. Furnishing duly certified copies of the summons and notices and papers
with all proceedings, for purposes of appeal, as required by either
party, per folio of 100 words 05
10. Certificate therewith 25
11. Certifying under seal of the Court and delivering to a judgment creditor
a memorandum of the amount of judgment and costs against a judg-
ment debtor, or garnishee, under The Creditor's Eelief Act, or for
any other purpose 25
12. Copies of papers, for Avhich no fee is otherwise provided, necessarily
required for service or transmission to the Judge, each 10
If exceeding two folios, per folio 05
13. Every notice of defence or admission entered, or other notice required
to be given by the Clerk to any party to a cause or proceeding, includ-
ing mailing, but not postage 15
M. Entering final judgment by Clerk, on special summons, where claim
not disputed.
Where claim does not exceed $60 50
Where claim exceeds $60 76
1920 IJs^SPECTOR OF DIVISION COURTS. 61
15. Entering every judgment rendered at the hearing, or final order made
by the Judge.
Where claim does not exceed $60 $0 50
Where claim exceeds $60 75
(Note. — this fee does not apply to any proceeding on judgment
summons.)
(These fees will include the service of recording at the trial and
afterwards entering in the procedure book th,e judgment, decree and
order in its entirety, rendered or made at the trial. If a garnishee
proceeding before judgment, these fees "will be allowed for the judg-
ment in respect to the primary debtor, and like fees for the adjudica-
tion, whenever made, in respect to the garnishee.)
16. Subpoena to witness 25
(The subpoena may include any number of names therein and
only one original subpoena shall be taxed, unless the Judge otherwise
orders.)
17. For every copy of subpoena required for service 10
18. Summons for jury (including copy for each juryman), when required
by parties 1 25
19. Calling and returning jury ordered by the Judge 25
20. Every. order of rereference, or order for adjournment, made at hearing,
and every order requiring the signature of the Judge, and entering
the same, including final order on judgment debtor's examination. . 25
(Any warning necessary with order forms part of the order.)
21. Transcript of judgment to another Division Court 50
22. Every writ of execution, warrant of attachment, or warrant of com-
mitment, and delivering same to bailiff.
Where claim does not exceed $60 50
Where claim exceeds $60 and does not exceed $100 75
Where claim exceeds $100 1 00
23. Renewal of every summons or writ of execution, when ordered by the
judgment creditor, or warrant of commitment, when ordered by
judge 25
24. Every bond, when necessary, and prepared by the Clerk (including affi-
davits of justification and of execution) 1 00
25. Transmitting transcript of judgment ; or transmitting papers for service
to another division; or to the judge, on application to him, includ-
ing necessary entries and mailing, but not including postage 25
26. Receiving papers from another division for service, entering the same,
handing to the bailiff, receiving and entering his return and trans-
mitting the same (if return made promptly, not otherwise) 30
27. Search by a person not a party to the suit or proceeding to be paid by
the applicant 10
Search by a party to the suit or proceeding, where the suit or proceed-
ing is over one year old 10
(No fee is chargeable for search to a party to the suit or proceed-
ing, if the same is not over one year old.)
28. Taxing costs, in defended suits, after judgment pronounced by the Judge 25
29. Making out statement of costs in detail (including bailiff's fees) at the
request of any party . . .' 10
(Neither item 28 nor 29 applies to statement of costs endorsed
on summons or copy to be served.)
G2 r.ErORT OF No. 5
30. Taxing bailiff's costs, under section 187 of the Division Courts Act. ... $0 25
31. Every necessary letter written to any party to any cause, matter or pro-
ceeding in the court 15
(A letter shall not be considered necessary when a notice contains
the same information.)
2.— BAILIFF'S FEES.
1. Service of summons issued under the seal of the Court, or Judge's
summons or order on each person, except summons to witness and
summons to juryman :
Where claim exceeds $10 and does not exceed $20 $0 40
Where claim exceeds $20 and does not exceed $60 50
Where claim exceeds $60 and does not exceed $100 75
Where claim exceeds $100 1 00
(In interpleader suits the value of the goods to regulate the fee.)
2. For every return as to service under item 1 ; attending at the clerk's
office and making the necessary affidavit 15
3. Service of summons on witness- or juryman, or service of notice 25
4. Taking confession of judgment and attending to prove 10
5. For calling parties and their witnesses at the sitting of the court in
every defended case, and at the hearing of every judgment summons. 15
6. Enforcing every writ of execution or summons of replevin, or warrant
of attachment or warrant against the body, each :
Where claim does not exceed $20 : 65
Where claim exceeds $20 and does not exceed $60 1 00
Where claim exceeds $60 1 50
(Where good replevied, the value of goods to regulate the amount
of the fee. This fee does not include service of summons in replevin
on defendant.)
Fees under Creditor's Relief Act (see section 187 of 10 Edw., cap. 32:
and section 26 of E.S.O. cap. 48, 9 Edw. A^II.) shall be taxed accord-
ing to the tariff.
7. Every mile or fraction of a mile necessarily travelled to serve summons,
or process, or other necessary papers, or in going to seize on a writ
of execution, where money, paid on demand, or made on execution,
or case settled after seizure 15
8. Mileage going to arrest under warrant, when arrest made, per mile or
fraction of a mile 15
9. Mileage carrying delinquent to prison, including all expenses and assist-
ance, per mile, or fraction of a mile 25
10. Every schedule of property seized, attached, or replevied, including affi-
davit of appraisal, when necessary:
Exceeding $10 and not exceeding $20 30
Exceeding $20 and not exceeding $60 50
Exceeding $60 75
11. Every bond, when necessary, when prepared by the bailiff, including
affidavit of justification and execution 1 00
12. Every notice of sale, not exceeding three, under execution, or under
attachment, each 25
1920 IXSPECTOK OF DIVISION COURTS. 63
13. Eeasonable allowances and disbursements, necessarily incurred in the
care and removal of property :
(a) If a bailiff removes property seized, he is entitled to the necessary
disbursements, in addition to the fees for seizure and mileage.
(&) If he takes a bond, then to $1.00 instead of disbursements for
removal of property.
(c) If assistance is necessary in the seizure, or securing, or retaining
of property, the bailiff is entitled to the disbursements for such
assistance.
(d) All charges for disbursements are to be submitted to the clerk for
taxation, subject to appeal to the Judge.
(e) The bailitf must in all cases endorse a memorandum of all his
charges on the back of the execution, or state them on a separate
slip of paper, so that the clerk may conveniently tax the bailiff's
charges for fees and disbursements.
(/) The clerk in all cases to sign the memorandum* of his taxation
and preserve it among the papers in the cause, together with the
execution, for future reference, and thereby enable the clerk to certify
the bailiff''s returns properly.
14. If execution or process in attachment in the nature of execution be
satisfied in whole or in part, after seizure and before sale, whether
by action of the parties or otherwise, the bailiff shall be entitled to
charge and receive 3 per cent, on the amount directed to be levied;
or on the amount of the value of the property seized, whichever shall
be the lesser amount.
15. Poundage on executions, and on attachments in the nature of executions,
5 per cent., exclusive of mileage for going to seize and sell, upon
the amount realized from property necessarily sold.
3.— FEES TO WITNESSES AND APPEAISEES.
Allowances to Witness.
Attendance, per diem, to witnesses within three miles of the place where the
Court is held, if within the county $0 75
And if without the county 1 00
Attendance, if witness resides over three miles from the place of sittings
and within the county, per diem 1 00
Attendance, if witness resides without the county and more than three
miles of the place of sittings, per diem 1 50
Barristers and solicitors, physicians and surgeons, engineers and veterinary
surgeons, other than parties to the cause, when called upon to give
evidence of any professional service rendered by them, or to give
professional opinions, per diem 4 00
(Note. — Disbursements to surveyors, architects and professional
witnesses, such as are entitled to specific fees, by statute, are to be
taxed, as authorized by such statute.
If witnesses attend in one case only, they will be entitled to the full
allowance.
"If they attend in more than one case, they will be entitled to a pro-
portional part in each case only.)
64 EEPOET OF IXSPECTOR OF DIVISION COUETS. Xo. 5
The travelling expenses of witnesses, over three miles, shall be allowed
according to the sums reasonably and actually paid, but in no case
shall exceed 20 cents per mile, one way.
FEES OF APPEAISERS.
Fees to Appraisers of Goods, etc., seized under Warrant of Attachment.
To each appraiser, $1,00 per day, during the time actually employed in
appraising goods — to be paid in the first instance by plaintiff and
allowed as costs in the cause.
FEES IN SUITS NOT EXCEEDING $10.
(Section 48, D.C. Act.)
Clerk.
For all services, from entering action, or suing out a judgment or inter-
pleader summons, up to and including the entering of final judg-
ment, or final order on any such judgment or summons^ in case the
action proceeds to judgment or final order $1 25
In case the action does not proceed to judgment or final order, the fees
heretofore, or that may hereafter be payable, but not exceeding in
the whole the said sum.
For issuing writ of execution, warrant of attachment, or warrant for arrest
of delinquent and entering the return, thereto 50
Bailiff.
For all services rendered in serving summons and making return, and any
other service that may be necessary before the judgment is entered
by the clerk or pronounced by the Judge, mileage excepted 50
For enforcing execution, schedule of property seized, or attached, bond
where necessary, and all other necessary acts done by him, after
seizure, mileage excepted, if money made or case settled, after levy . . 100
(Necessary disbursements incurred in the care and removal of
property shall be allowed to be first allowed by the clerk, subject
to the approval of the Judge.)
REPORT
OF THE
Inspector of Legal Offices
ONTARIO
1919
PRINTED BY ORDER OF
THE LEGISLATIVE ASSEMBLY OF ONTARIO
TORONTO :
Printed by A. T. WILGRESS, Printer to the King's Most Excellent Majesty
1920
Printed by
THE RYERSON. PREiSS.
To His Honour Lionkl He;ebert Clarke,
Lieutenant-Governor of the Province of Ontario.
Mat it Please Your Honour:
The undersigned begs respectfully to present to Your Honour the Annual
Report of the Inspector of Legal Offices for the year ending 31st day of December,
1919.
W. E. Raney,
Attorney- General.
Toronto, April 22nd, 1920.
V^\
REPORT
OF THE
Inspector of Legal Offices
ONTARIO, 1919
To His Honour Lioxel Herbeet Clarke^
Lieutenant-Governor of the Province of Ontario.
Sir, — I have the honour to present the Annual Eeport of the Inspector of
Legal Offices upon the affairs of the Judicial Offices of the Province of Ontario
for the year ending December 31st, 1919.
A list of officers appointed during the year, with the date of the publication
of each appointment in the Ontario Gazette, will be found in Appendix " L " to
this report.
Sheriffs.
By section 41 of The Sheriffs' Act, as enacted by 4 George V, chapter 21,
section 4, and amended by section 8 of The Statute Law Amendment Act, 1918,
a Sheriff whose net income does not exceed the sum of $1,800.00, for the year,
may, on the report of the Inspector of Legal Offices be paid out of the Consolidated
Eevenue Fund an amount sufficient to make up his income for the year to $1,800.00.
Of the 48 County and District Sheriffs, 22 are entitled to payments under
this Statute.
Section 5 of The Public Officers' Fees Act provides that everj^ Sheriff may
retain his net income up to $6,500.00, but shall pay to the Province 90 per cent,
of . the excess over that sum. During 1919 two of the Sheriffs came within the
provisions of this enactment.
The following correspondence was in reference to the Sheriff's fee on an
execution under section 182 of The Division Courts Act, E.S.O. chapter 63.
From a Division Court Clerk: —
.1 beg leave to request information upon a point which has given us consider-
able trouble.
Formerly Sheriffs charged a fee of thirty cents upon an extent Land from
our Court. Now they charge $1.50, claiming it as a right under the late Supreme
Court Pules. The Pules refer expressly to the Supreme Court and to the County
Courts and as there are no Statutory Authorities, and as the Division Court Pules
do not support such a fee as this is a poor man's Court, I submit that thirty-five
cents is the proper charge and if wrong will be obliged to be put right.
[5]
REPORT OF No. 6
Letter in reply : —
In reply to your letter of the 26th instant, 1 beg to refer you to section 182,
subsection 8 of The Division Courts Act and to Item 4 of Tariff '• C " to the
Consolidated Rules of Practice of the Supreme Court of Judicature. These
provide for a fee of $1.50 to the Sheriff.
Appendix " A '" set.^ out in tabulated form the Statistical Returns of the
Sheriffs for the year 1919.
Local Masters.
The County Judges' Act. 1919, came into force on Noveml)er 1st by Procla-
mation in The Ontario Gazette as provided by an Order-in-Council dated 29th
October, 1919.
In most places the Local Master is the Senior County Judge. In two Counties
the Junior Judge is Master. In three Counties both Judges, Senior and Juiiipr,
are Local Masters. In one the Master is a retired County Judge, while in twelve
the oflBces are held by persons other than the Judges.
Prior to the date of the coming into force of the above Statute all of the
Local Masters, save those whose fees had been commuted, were paid by fees. Since
then, however, only those who are not Senior Judges, and who are not referred to
in subsections 1 and 2 of section 5, may take the fees. The others must collect
all fees in law stamps and affix them to the papers.
In those Counties in which the Senior and Junior Judges are Local Masters
the fees for proceedings taken before the Senior Judge will be paid in law stamps,
while those for proceedings had before the Junior Judge will be paid to him in
cash as formerly.
The following circular letter was accordingly sent to those Masters who are
Senior Judges, and also to the Master at Hamilton, as he comes within the pro-
visions of subsections 1 and 2 of section 5.
Office of the Inspector of Legal Offices,
Osgoode Hall Toronto. November 8th, 1919.
Dear Sir:
I beg to advise you that a Proclamation has been issued bringing into force
on the 1st November instant. The Coimty Judges' Act, 1919.
Under subsection 3 of section 5 of that Act the annual sums payable to the
Judges under subsections 1 and 2 are to be in lieu of all fees and allowances
payable to them including their fees as Local Masters of the Supreme Court,
and all fees payable by the parties to any proceedings are to be paid in law stamps.
You will, therefore, please be careful to see that all fees in the Master's office
are collected in law stamps and that the same are properly affixed and cancelled.
A convenient practice, and one that will facilitate inspection, will be to have
the stamps in each case affixed to a stamp voucher and filed with the papers.
Yours truly,
Jas. W. Mallon.
Inspector.
1920 INSPECTOE OF LEGAL OFFICES. ^ 7
On receipt of this circular a number of the Masters wrote for instructions
as to the collection, affixing and cancellation of the law stamps. Instructions
similar to those contained in the following letters were given, namely : —
From a Judge : —
Dear Mr. Mallon :
1 have your circular letter of the 8th instant suggesting that stamps be affixed
in each case to a stamp voucher and filed with the papers in cases before me as
Local Master. 1 wish to draw your attention to sections 3 and 7 of chapter 25
(Respecting Law Stamps) R.S.O., 1914. All Reports, Appointments, Orders
and Judgments according to those sections will require to bear a stamp for the
fees on them, and putting stamps on stamp voucher I fancy would not comply
with the Statute. All fylings should also bear a stamp. As mostly all matters
of taxation in Local Master's office come before Taxing Officer in Toronto, he
would require vouchers to be stamped on taxation fees for attx^^ndance by the hour,
oaths could be put on the stamp voucher; which could be forwarded with other
vouchers to Chief Taxing Officer.
Kinrlly advise me what your opinion is, and oblige.
Yours truly,
Letter in reply: — •
My dear Judge: 1
In reply to your letter I may say that you seem to have the correct idea of
the matter. In the blaster's office here the $1.50 fee for st'ttliiio- and the 20c.
per folio for drafting are affixed to draft report. The engrossed report bears a
$2.00 stamp plus additional stamps at 10c. per folio for the engrossing. The
fees for time occupied, oaths, etc., may, of course, be affixed to a stamp voucher
or to the Order of reference fyled. Would it not be well to keep a stamp book
for reference?
Yours truly,
The following fees are payable on proceedings in the Master's office: —
Appointments —
Each 50
References —
For each hour or part of an hour attending. This will include
applications for enlargements 1.50
Bach oath 20
Reports —
Drawing, per folio 20
Engrossing, per folio 10
Settling, per hour or part of an hour l.&O
Fee on (For first report only) 2.00
Orders —
Each 1.00
Certificates —
Each 50
If over 3 folios, for every additional folio 20
Fylings —
On each 10
Searches —
Where action less than 2 years old 10
Where more than 2 years old 30
Copies —
Making and certifying same per folio 10
Return —
Making up and forwarding papers 50
EEPORT OF No. 6
Stamps should be collected as and when the proceeding in respect of which
they are payable is taken.
Stamps should be attached to the particular paper in respect of which they
are payable, for example; $1.50 for ''Settling," plus 20 cents per folio for the
" Drafting," plus 10 cents for " Fyling " are affixed to the Draft report when
settled, and which is retained by the Master and fyled. The $2.00 for " Fee on
]?eport," plus 10 cents per folio for " Engrossing " should be affixed to the
Engrossed report. It is delivered to the parties.
Stamps that are payable for oaths, time spent on the reference, etc., etc., and
which are not in respect of any particular paper, may be attached to "a stamp
voucher," or to the " Order for Reference."
Where appointments are given by warrant the stamp is affixed to the warrant,
where given verbally the stamp may be attached to the Order of Eeference or
to a stamp voucher.
There is no fee for approving of each conveyance in Sale Proceedings. $1.50
per hour is payable without reference at all to the number of deeds that may bo
approved during the hour.
In Appendix "B" is set out in tabulated form the statistical returns of the
Local Masters for the year 1919.
Local Registraes, Deputy Eegistears, Deputy Cleeks of the Ceown,
County and Disteict Couet Cleeks.
The Registrar of the Court of Appeal in Osgoode Hall has again complained
that notwithstanding my frequent instructions much delay is occasioned by the
imperfect manner in which papers for use on appeal are sent forward.
In Stated or Reserved Cases there should be included a statement of the
Judge, or Magistrate, naming the material submitted as part of the case, such as:
Indictment, Charge Sheet, Information, Evidence; in fact, all papers that may
furnish information to the Court.
In Certified Cases, all papers, so far as practicable, must be attached to the
Certificate, including a list of the exhibits properly signed by the Clerk or other
officer; and the Certificate should set out, in order, the papers attached to it.
When being transmitted to Toronto, the papers must be addressed to the
" Central Office, Osgoode Hall," and not to the Registrar. The settled judgment
and copies thereof will, of course, be sent by the Solicitors to their Toronto Agents.
I find it necessary to again call the attention of Local Registrars to the
following : —
All actions must be entered for trial not later than the sixth day before
the commencement of the Sittings. Rule 248 (c).
Immediately after the list is closed they should send to the Justice who is
to take the Sittings, addressed to him at Osgoode Hall, Toronto, a list of the
Actions, Civil and Criminal (the latter to be obtained from the Crown Attorney),
to be tried at such Sittings, with a statement of the nature of each, and whether
it is to be with or without jury.
Immediately after each Sittings of the Supreme Court, Local Registrars
should forward by post prepaid to Toronto, addressed to "The Registrar's Office,
Osgoode Hall, Toronto," every recognizance, indictment, paper or proceeding in
any criminal matter in their custody and also the usual and proper returns as
1920 INSPECTOR OF LEGAL OFFICES. 9
Marshal and Clerk of Assize. The practice under Eule 39 of " The Consolidated
Eules of Practice, 1897/' is continued and regulated by analogy thereto — see Con.
Eule 2 of The Consolidated Pules of Practice, 1913.
It has been necessary to again remind the officers of the following directions
referred to in former reports : —
1. Where an action has been transferred from a County or Surrogate Court
to the Supreme Court a memorandum should be added to the record showing this
fact and the authority for the transfer, e.g. :
" This action was brought in the County (or Surrogate) Court of the County
of and was transferred to the Supreme Court under section 22,
subsection 3 of the County Courts Act — or, by order of the Honourable Mr. Justice
A.B. under section 22, subsection 5 of The County Courts Act — or as the case
may be." (June 25th, 1914.)
2. On the entry of judgment after trial the record shall be produced and
fyled. (Xov. 10th, 1914.)
3. Orders made in Chambers dismissing actions shall be entered as orders
and not as judgments. (Sept. 2oth, 1916.)
4. Transmission of documents to Central Office :
When the Judge at a trial reserves judgment in any case, elsewhere than at
Toronto, the Clerk of the Court shall forthwith forward the Eecord and Exhibits
to the Central Office. (Dec. ITth, 1904.)
All Local Officers of the Court when sending papers or exhibits to the Central
Office shall endorse on the wrapper enclosing such papers or exhibits, the short
style of cause, the title of the officer sending them, and the purpose for which
they are sent, e.g., " Jones v. Smith. From Local Registrar at Brantford, for
appeal to Divisional Court " or " For Mr. Justice Magee " — or as may be. ( 17th
December, 1904.)
5. Setting down causes :
When a case is required to be set down for a Divisional Court, Weekly Court,
or Chambers, the officer shall require the party desiring the case to be set down
to endorse on the notice of motion the name of the office in which the action
or proceeding was commenced, and the officer shall not set down any case without
such endorsement unless otherwise ordered by the Court or a Judge. (17th
December, 1904.)
Some County Court Clerks failed to send to the Accountant at Osgoode Hall
moneys paid into Court and unclaimed for two years. What the Accountant
requires is a cheque payable to his order, accompanied by a statement from the
bank showing the principal and interest in each action.
In a few offices I found entries not made and copying in arrears.
Appendix " C " is a return of the business of the High Court Division of
the Supreme Court of Ontario in the offices of the Local Registrars, Deputy
Registrars and Deputy Clerks of the Crown.
Appendix " D " is a return of the business in the offices of the Clerks in the
County and District Courts.
SUKKOGATE ReGISTEAES.
Prior to the coming into force of The County Judges' Act, 1919, Surrogate
Judges in the Counties were paid monthly in cash by the Surrogate Registrar up
to $1,000, out of the Surrogate Judges' fees received, and Judges in whose favour
an Order-in-Council had been passed under section 78, subsection 3 of The Surro-
10 EEPOET OF No. 6
gate Courts Act were likeAAdse paid the ^surplus fees, if any, over $1,U00, and up
to $066, and any balance over $1,666, was paid to the Provincial Treasurer,
Where, however, the fees of the Surrogate Judge had been commuted under
section 78, subsection 1 of The Surrogate Courts Act for a lixed sum, it was paid
to him by the Provincial Treasurer and the fees were collected by the Registrar
in law stamps. In the Provisional Judicial Districts, the Judges were paid by
the Provincial Treasurer under section 17, R.S.O., chapter 58, and the fees were
collected by the Surrogate Eegistrar in law stamps.
From and after November 1st, 1919, however, annual allowances will be paid
to the Senior Judges out of the Consolidated Eevenue Fund, and by subsection 3
of section 5 of the said The County Judges' Act, 1919, it is provided that these
annual sums are to be in lieu of all fees and allowances payable to the Judges,
including their fees as Surrogate Judges, and the fees are to be collected in law
stamps and affixed to the papers.
Under subsection 5 of said section 5 it is provided that Junior Judges, other
than those mentioned in subsections 1 and 2, are not to be affected by the foregoing
provisions of the Act; so that where the Surrogate Judge is a Junior Judge (as
in. Hastings and Victoria) or a retired Judge (as in Leeds and Grenville), or a
person other than a County Judge (as in Ontario), he will continue to be paid
for his Surrogate work as formerly, that is. by the Province if commuted, and
if not commuted then monthly by the Surrogate Registrar as provided by 8 George
V, chap. 22, section 3.
Where the Junior Judge is not a Surrogate Judge he will receive from the
Province after the completion of the calendar year, the surplus Surrogate Judge's
fees, if any, vip to $666 upon the certificate of the Inspector of Legal Offices,
based on the returns of the Surrogate Registrar provided an Order-in-Council
in his favour has been passed under section 78, subsection 3 of The Surrogate
Courts Act. Where the Junior Judge is the Surrogate Judge any such Order-in-
Council in favour of a Senior Judge will now be superceded by the terms of
The County Judges' Act, 1919.
Accordingly, on the coming into force of this Statute the following circular
letter was addressed to the Surrogate Registrars affected: —
Office of the Inspector of Legal Offices,
Osgoode Hall, Toronto, Nov. 8th, 1919.
Dear Sir:
I beg to advise you that a Proclamation has been issued bringing into force
on the 1st November instant. The County Judges' Act, 1919.
Under subsections 1 and 2 of section 5 of that Act, annual allowances are
provided to be paid monthly to Senior Judges and certain other Judges out of the
Consolidated Eevenue Fund. Under subsection 3 of the same section, 't is provided
that these annual sums are to be in lieu of all fees and allowances payable to such
Judges, including their fees as Surrogate Judges and as Local Masters of the
Supreme Court, and this subsection goes on to say that these fees are now to be
paid in law stamps.
You will therefore be careful to see that all these fees are collected in law
stamps and that the law stamps are properly affixed to the papers and cancelled.
As mentioned above this Act came into force from the 1st of the current month
and you will therefore have to see that the stam.ps are properly affixed to the
papers pertaining to the business transacted since the 1st.
1020 INSPECTOK OF LEGAL OFFICES. il
Under subsection 5 of the said section 5, it is provided that Junior Judges,
other than those mentioned in subsections 1 and 2, are not to be affected by
the provisions above mentioned but that they are to receive such surplus surrogate
fees as they would have been entitled to had the Act not been passed.
As all the fees have to be paid in law stamps as above mentioned, the amount
to which the Junior Judges are entitled will now have to be paid to them by the
Provincial Treasurer in an annual sum after the close of the calendar year. This
annual sum will be paid to Judge,s in Counties out of the Vote for Commutation
of Fees of Surrogate Judges as provided in said subsection 5, and the payment
will be made upon my certificate, based on the returns from your office.
Junior Judges in the Provisional Judicial Districts will be paid ;is ! eretofore
under section 17 of The County Judges' Act, R.S.O., Chapter 58.
Yours truly,
Jas. W. Mallon,
Inspector.
The Ontario Public Trustee Act, 9 George V, chap. 32, came into force on
September 1st, 1919, consequently Letters of Administration are now applied for
by the Public Trustee for the administration of the estates of intestates whose heirs
resid-^ outside of Ontario, usually in foreign countries, and for the administration of
estates that revert to the Crown, i.e.. Escheats. In either case a Warrant of the
Lieutenant-Governor issues. This Warrant shows whether the case is one under
The Crown Administration of Estates Act, or one under The Escheats Act, as it
contains the words "Pursuant to The Crown Administration of Estates Act as
amended by the Public Trustees Act," or " Pursuant to the Escheats Act as
amended by The Public Trustees Act."
The Warrant and a short Petition for administration signed by the Solicitor
for the Public Trustee are sent to the Registrar of the Surrogate Court.
It is, of course, for the Surrogate Judge to decide what additional papers
leading to the Grant of Letters of Administration must be fyled. but in most
cases the Warrant. Petition, and the affidavits required to be fyled under The
Succession Duties Act, are all that will be necessary. The Administrator's Bond
is dispensed with by section 5 of The Crown Administration of Estates Act, and
Mr. Meighen, Solicitor under The Succession Duties Act, has informed me that
in the case of Escheats these affidavits are not required.
The usual notice to the Provincial Treasurer, as well a.c the notice to the
Surrogate Clerk at Osgoode Hall, must be given.
The following letter and my reply are samples of the inquiries I have had
since the Statute came into force : —
From a Surrogate Registrar : —
Dear Mr. Mallon :
I am in receipt of a Petition in the Estate of John Kcibiluk. accompanied
by a warrant for Letters of Administration from the Provincial Secretary's oflSce,
apparently in conformity with The Public Trustee Act. This i.« the first matter
of this kind that we have had to deal with in this Court, and I have consulted
with the Judffe of the Court in the matter, and would like to have vour advice
12 EEPORT OF No. 6
as to the method of procedure, and the papers required in this form of adminis-
tration, particularly as to whether it is necessary that notice should be sent to
the Surrogate Clerk with the usual fees, and notice to the Provincial Treasurer
and the Succession Duty office, and whether the ordinary papers leading to the
grant should be fyled with me in addition to the petition, also if the usual fees
applicable to an ordinary grant w;ould be charged in this case.
Thanking you for your courtesy in this matter, and awaiting your early
reply, I am.
Yours very truly,
Letter in reply: — :
Dear Sir:
I have gone into the question submitted to me in your letter of the 30th
ultimo with Mr. Wright of the office of the Public Trustee, and Mr. Meighen,
Solicitor under the Succession Duties Act, and it would seem that in this estate
the warrant of the Lieutenant-Governor and the Petition for Administration
that have already been sent to you from the office of the Public Trustee, will do
away with all the usual papers leading to the grant of Administration, with the
exception of the affidavits to be fyled under The Succession Duties Act.
The usual notice to the Provincial Treasurer as well as the notice to the
Surrogate Clerk at Osgoode Hall will have to be given, and the fees are those
provided by The Surrogate Courts Act and Tariffs.
It would seem that the Public Trustee has to deal with the following two
classes of Administration: —
1. Estates that revert to the Crown, i.e., Escheats.
2. Estates where the heirs of the intestate reside outside of Ontario, usually
in foreign countries; and the conclusion come to by the Succession Duties office
is tbat in the first class, namely. Escheats, the affidavits required by the Succession
Duties office need not be fyled.
The following letters explain the practice in the Surrogate matters therein
dealt with : —
(1) As to Probate:
Letter from a Surrogate Registrar:
My dear Mr. Mallon:
The Judge has suggested that I write to you on a question which he believes
he took up with you some years ago, but has not the record of it.
Probate was taken out by one of two executors, the usual leave being reserved
to the other executor to apply for a similar Grant. The other executor was overseas
when the first Grant was made but is now returned and is making application for
Grant. The question is as to the fees for the second Grant. The Judge's impres-
sion was that there were no extra fees to the Judge or the Crown, but that there
were fees to the Registrar. The application is now in my office and I would be
very glad if you would write me instructing me as to what fees are chargeable
on the second Grant.
Yours faithfully.
1920 mSPECTOE OF LEGAL OFFICES. 13
Letter in reply : —
Dear Mr. B. :
Eeplying to your letter of the 28th, I beg to say that where an executor whose
right to obtain Probate, owing to absence or other stated cause, has been reserved,
claims his executorship, the following would appear to be the practice: —
A Petition with an affidavit setting out all the facts are fyled in Court.
The Judge then issues an Order requiring the amending of the original Grant
by the addition of the name of tha petitioner. The Eegistrar then enters the
particulars in his Process Book and writes the name of the added executor upon
the original Grant and also upon the copy in his office, in red ink, adding in the-
margin, also in red ink, words as follows : '' Amended pursuant to order of
Judge dated "
If the estate is found to be of greater value than the amount shown and
sworn to in the inventories that were fyled at the time of the application for the
original Grant, fees for Crown, Judge and Eegistrar are payable based upon the
added value.
If there has been no change in the value of the estate the fees. are as follows:
Judge's Order $1.00
Registrar .50
Each fyling .10
I regret that frequent absence from the city as well as press of work has
occasioned the delay in reptying sooner to your letter. Kindly give my best
regards to His Honour the Judge.
(2) As to Insurance monies:
From a Surrogate Eegistrar: —
I have had a number of applications for Probate where the petition and
affidavits (except the Succession Duty affidavits) do not include the insurance
on the life of the deceased, as part of the estate, while the Succession Duty affi-
davits show life insurance payable under the policies to certain named beneficiaries.
The object in omitting to treat it as a part of the estate is obviously to keep down
the surrogate fees.
Am I entitled to treat insurance payable under the policies direct to the
beneficiary as part of the estate, and charge surrogate fees accordingly?
YouTS very truly,
Letter in reply: — i
Dear Sir:
Insurance moneys payable under the policy direct to a preferred beneficiary
and therefore not becoming a part of the estate of the deceased, are not chargeable
with surrogate fees — See Inspector's Eeport, 1906, page 7.
See E.S.O., chap. 183, section 168, subsection 2, insurance money payable to
a beneficiary named in the policy not to be treated as part of the estate.
The Succession Duties Act requires that particulars of the entire estate shall
be given in the schedules to the affidavits under that Statute.
Yours truly, i '
14 REPORT OF No. 6
In a lew instances only were law stamps missing from the papers. This is
a most serious omission, for by section 7 of The Law Stamps Act, R.S.O., chap. 25, ,
every paper and proceeding upon which a fee is payable, and which is not duly
stamped, shall, if not afterwards stamped, be absolutely void. Moreover section
22 provides a penalty for such omission.
Appendix " E " gives in tabulated form the busine.ss of the Surrogate Courts
for the year 1919.
County and District Crown Attorneys and Clerks of the Peace.
My report for 1918 contained the following comments that are still applicable
as some of the Crown Attorneys have not, during the year, given attention to the
matter : —
The Order-in-Council of September 30th, 1915, sets out very clearly and
concisely their duties with regard to fines imposed by the Magistrates and Justices
in their respective jurisdictions. Nevertheless, fines are being paid to the Muni-
cipalitias that properly belong to the Province, and which it is the duty of the
Crown Attorney to see that he receives. They are required to peruse the returns
of convictions received by them quarterly from the Magistrates and Justices. Too
frequently these returns are not looked over and are left to some clerk to copy
into the books. Where fines have been wrongly paid to a Municipality, the Crown
Attorney must take steps to recover the same.
As in some instances the receipt of this Order-in-Couneil has apparently been
forgotten. I have decided to include it in this report. It is as follows: —
Copy of an Order-in-Council Approved by His Honour the Lieutenant-
Governor, the 30th Day of September, A.D., 1915.
Upon the recommendation of the Honourable the Provincial Treasurer, the
Committee of Council advise :
1. That it shall be the duty of the Crown Attorney of each County to super-
vise the collection of fines, penalties, and forfeited recognizances to which the
Province is entitled and that he be authorized to receive on behalf of the Treasurer
of Ontario from Sheriffs, Justices of the Peace, and others, all moneys to which
the Province is entitled for fines, penalties and forfeited recognizances.
2. That it shall be the duty of each Crown Attorney to pay over to the
Treasurer of Ontario on or before the last day of January, April, July and October
in each year all sums of money collected by him, with the proper particulars
showing how the sum remitted is made up.
3. That each County Attorney be further required to report half-yearly, on
or before the 15th day of May and November of each year, particulars of all
moneys received by him during the half-year ending on the last day of the pre-
ceding month, or in case no money has been received during such half-year, then
to report such fact to the Treasurer of Ontario, a duplicate report to be sent in
each case to the Inspector of Legal Offices.
4. That each Crown Attorney shall be entitled to an allowance of four ])er
cent, on the moneys so collected, such percentage to l)e deducted ])y him on the
transmission of the moneys to the Treasurer of Ontario. Unless where legal
proceedings are instituted under the direction of the Attorney-General, the said
allowancas are to cover all charges by the Crown Attorney against the Provirice
for services under this Order.
1920 INSPECTOR OF LEGAL OFFICES. 15
5. That each Sheriff be required to give to the Crown Attorney of his County,
from time to time, without charge, full information of all process in his hands
in respect to any fine, penalty or estreated recognizance to which the Province
is entitled.
6. That the Orders-in-Council as to collection of fines, penalties and forfeited
recognizances dated 9th October, 1885, and 12th November, 1912, be rescinded.
Certified,
J. Lonsdale Capreol,
Clerk, Executive Council.
It is to be observed that the Order requires that a copy of the half-yearly
return to the Provincial Trea>urer must be sent to the Inspector of Legal Offices.
Frequently this is not done.
The question whether fines under The Ontario Temperance Act may bo paid
to the License Inspector through the offices of the Sheriff and Crown Attomjey
when the same are received from prisoners while in gaol has been considered by
the Department and the instructions given are those contained in the following
letter from the Legal Secretary, Attorney-General's Department, a copy of which
was sent to me for my guidance in the matter : —
To a Crown Attorney : —
Dear Mr. C. :
Tie J. S.
Mr. Eudo Saunders, Solicitor for the Board of License Commissioners, has
taken this matter up with me. It appears that the License Inspector writes that
one J S was convicted of a breach of The Ontario Temperance Act and
was fined $200 and costs or three months, and the fine was not paid until after
S had served some portion of his term in gaol. He then paid the fine to
the Sheriff, and the Sheriff, I understand, paid the fine to you. The Inspector
says that you refuse to pay over the fine to him. It is quite clear under The Ontario
Temperance Act that the fine should be paid to the Inspector. This probably had
only in contemplation, the case where the fine was paid " before going to gaol."
A case similar to this arose some while ago and T took the matter up with
the Board of License Commissioners and it was then arranged that the proceedure
to be adopted was that the fine " when the defendant was in gaol " should properly
be paid to the Sheriff; that the Sheriff should then pay it over to the Crown
Attorney, being entitled to retain his proper percentage ; that the Crown Attorney
should pay the same over to the License Inspector of the County or District to
l>e paid into the proper fund, the Crown Attorney of course being entitled to retain
bi^ proper percentage.
I will be glad therefore if you will follow this proceedure.
Yours trulv.
16 EEPORT OF Xo. 6
The quarterly returns of convictions that are by Statute required to be made
to the Clerk of the Peace by Police Magistrates and Justices of the Peace, must
be copied into the Minute Book of The General Sessions of the Peace or into a
separate book kept for this purpose. Since the passing of 4 Edward A'll, chap. 10,
section 24, which did away with the publication in the newspapers of these returns,
there are no means of checking convictions except by a perusal of the entries in
these books, or the copies that are required to be posted up.
Appendix " K '"' shows in tabulated form the business of the Courts of
General Sessions of the Peace, and of the County and District Court Judge's
Criminal Courts of the Province for the vear 1919.
Gexeeal Ee^earks.
The sums payable in respect of their incomes under E.S.O. Chap. IT, amount
to $64,970.61, as' follows:
Sheriffs, $12,0.39.65.,
Local Registrars and- Deputy Clerks of the Crown, $46,886.33.
Crown Attorneys and Clerks of the Peace. $6,045.63.
Appendix " F " is a statement of the fees and emoluments of the officers-
for the year ending December 31st, 1919, and of the sources from which thej
derive their incomes.
In Appendix " G" I have set out the more important busmess of the High
Court Division of the Supreme Court of Ontario, transacted at Toronto, during
the year 1919, compiled from statements received from the officers at Osgoode Hall.
Appendix '• H " shows the number of actions tried, or otherwise disposed of,
by the Justices of the High Court Division, and of the Divisional Courts of the
Appellate Division, of the Supreme Court of Ontario, and the disposition thereof,
during the year 1919.
Appendix " J " shows the criminal business of the High Court Division of
the Supreme Court of Ontario at its sittings throughout the Province for the
same period.
Appendix " I " is a statement of the business transacted in the office of the
Surrogate Clerk, Osgoode Hall, for the year 1919.
Appendix " K " shows in tabulated form the business of the Courts of General
Sessions of the Peace, and of the District and County Court Judge's Criminal
Courts of the Province for the same period.
I have the honour to be.
Sir,
Your obedient servant,
Jas. W. Mallon.
Osgoode Hall, Toronto, April 7th, 1920.
APPENDICES
117]
18
EEPORT OF
No. 6
Appendix a. — Containing in tabulated form Statistics as returned
Counties or Districts.
Slumber of
writs of
summons
Number of subpoenas
received for service in-
Number of
orders for
Sfumber of
other
process.
Total
process
received
for service
Criminal
Cases.
Civil
Cases.
arrest.
received.
S.C.
C.C.
S.C.
C.C.
S.C.
C.C.
■S.C.
C.C.
S.C.
C.C.
S.C.
C.C.
Algoma ...< •
47
24
5
115
4
18
93
14
6
8
9
31
12
6
31
18
26
11
1
20
4
49
8
8
4
17
23
23
4
12
13
9
4
4
8
12
8
83
33
17
41
4
18
38
15
97
47
635
78
64
18
188
3
36
96
35
23
9
10
52
29
10
66
29
31
29
15
41
3
68
2
17
13
26
27
54
19
19
82
42
15
8
19
20
28
50
149
56
43
11
44
110
83
19s
5a
9]fc
18
21
1
10
....^
4
5
**"8
2
37
53
28
13
5
2
29
1
7
40
6
41
8
'"2
5
3
2
3
3
2
11
10
21
9
76
57
11
155
7
22
1^8
20
11
8
9
47
16
7
33
21
27
21
4
25
* 4
71
16
12
6
27
35
24
13
19
22
21
5
8
12
14
21
46
106
86
61
8
41
51
23
189
75
935
138
Brant •
129
Bruce
4
48
riflrlptoTi ....
27
3
4
14
2
5
2
6
10
6
158
DufferJn . .. . ...•••
10
Elgin
44
Essex
8
4
1
139
42
Grey
30
49
Halton . . .
16
Hastings
1
2
7
2
1
2
9
2
4
3
6
4
1
1
1
7
98
Huron
37
Kenora
14
Kent
"■*3
""2
1
1
18
15
1
25
4
15
.....
1
4
94
Lambton
1
1
49
Lanark
1
35
Leeds and Grenville
55
Lennox and Addington ....
Lincoln
3
2
23
1
66
Manitoulin . . . . •
3
Middlesex
6
38
2
8
2
2
1
14
22
131
Muskoka
4
Nipissing . . .......
4
1
2
6
8
2
21
19
1
4
8
3
26
1
2
1
1
8
1
""3
19
1
2
1
6
5
51
51
Oxford .
55
6
1
7
5
1
2
2
1
6
....
""64
9
5
2
12
12
8
14
""'37
15
8
10
6
3
"'36
1
21
4
125
39
21
34
Peel
5
2
4
2
2
4
29
Perth
2
11
46
Peterborough
Prescott and Russell .
68
18
Prince Edward
1
1
2
1
7
10
6
7
11
1
10
7
4
1
'"n
4
7
s
2
15
59
Renfrew
22
49
Stormont, Dundas and
Glengarry
3
3
3
4
1
3
1
3
1
1
55
Sudbury
294
100
Thunder Bay
Victoria
74
1
.... .
15
Waterloo. . .
10
2C
8
10(
72(1
i ^-
1
60
132
Wellington
'"'28
5
51
1
42
Wentworth
York
17
2S
!
1
26
£.
50
23
212
2?
161
336
820
1,150
1,687 2, 88e
. 296
1,626
1
142
109! 2
3S
48;d
36J
2,601
5,027
1920
INSPECTOE OF LEGAL OFFICES.
19
by the different Siieriffs for the year ending 31st December, 1919.
Numl
3er of
served.
Estreats
received.
Number of
jurors sum-
Number of writs of
execution received.
Number of renewals of
writs of execution
against —
persons
moned.
Goods and Lands.
S.C.
C.C.
S.C.
C.C.
S.C.
C.C.
S.C.
C.C.
D.C.
S.C.
C.C.
D.C.
169
263
148
101
205
20
61
226
89
35
60
25
324
122
122
122
219
122
120
122
122
120
122
122
122
112
122
122
122
119
122
122
122
61
183
61
135
122
122
122
122
125
122
122
98
122
122
122
122
119
122
98
120
218
98
122
112
122
122
122
114
218
98
122
122
122
61
lib
122
122
122
122
122
122
122
122
122
122
122
122
106
98
85
98
134
98
117
122
122
244
372
19
8
10
43
2
7
32
4
16
7
11
12
5
6
5
10
14
9
1
11
2
27
1
3
3
15
7
4
2
5
14
5
5
1
9
6
9
7
9
21
35
5
14
14
5
.86
22
205!
41
29
24
90
6
25
73
27
20
7
17
48
26
13
43
27
18
30
8
32
3
46
2
18
10
18
26
30
19
7
5
16
17
7
23
22
33
30
52
67
49
15
27
60
17!
109
62l
588'
6
9
4
10
2
5
23
12
2
7
1
1
31
4
10
15
5
1
55
1
11
10
3
4
1
2
5
76
13
244
1
8
22
2
175
47
12
17
...... M
11
1
12
1
i3
12
7
2
3
5
.......>
89
51
88
10
13
119
134
38
130
47
95
3
198
2
4
3
2
1
4
Ci,
38
37
"
28
2
10
1
28
4
6
118
11
3
1
4
4
1
10
3
1
5
6
2
2
2
8
15
2
31
16
5
4
7
is
19
55
1
4
1
5
5
3
3
4
2
2
5
3
24
40
37
103
101
62
71
55
64
126
35
16
53
21
103
79
245
228
257
14
93
218
57
662
3,412
1,304
23
1
5
2
1
5
4
3
1
45
55
23
1
6
25
25
1
I
48
149
122
6
122
122
122
122
106
165
138
122
145
98
191
122
122
183
"'2i9
1
13
1
12
14
3
1
34
2
1
58
91
78
1
27
5
64
124
*
7
156
9
8
103
1
83
2
13
10
172
317
111
1,581
1
i
1
4
1
27
26
249
4,418
9,878
2
9
6,038
5,996
723 1,982
360
336
1
532
18
20
REPORT OF
No. 6
Appendix A. — Containing in tabulated form Statistics as returned by the
•
Number of renewals of writs of
. execution against —
Number of
writs of
possession
received
Number of
Counties or Districts.
Lands only.
Goods only.
writs Ca. Sa.
•
S.C.
C.C.
D.C.
S.C.
C.C.
S.C.
C.C.
S.C.
C C.
6
4
1
1
1
1
Rrant ....
J
2
10
3
2
5
1
■Rlain
3
1
4
2
1
Haltnn
2
10
2
Kent
'6
1
1
2
Lennox and Addington.
1
i
4
3
4
Norfolk
2
10
2
6
2
1
Oxford
1
4
Peel
1
1
1
Perth
.
1
1
1
Stormont, Dundas and
1
Sudbury
1
1
8
28
2
2
1
2
3
1
Welland
25
11
54
]
1
York
5
22
Toronto . •
17
Totals
(
(
) 2o;^
0
5
5C
36
J
3
1920
INSPECTOE OF LEGAL OFFICES.
81
different Sheriffs for the year ending 31st December, 1919 . — Continued.
Number of sales under writs
of execution of
Seizures under
writs of execution
Number of
Attendances to
Writs of
cution
exe-
on
0
1
M -
Goods.
Lands.
where no
subsequent sale.
seize where no
goods found.
which money
realized.
S.C.
c.c.
S.C.
C.C.
D.C.
S.C.
C.C.
D.C.
S.C.
C.C.
S.C.
C.C.
D.C.
DO
1
1
1
3
5
1
15
1
2
4
11
1
3
3
2
1
25
16
27
1
6
4
2
3
3
3
4
2 1
1
1
9
3
4
1
5
1
. 1
1
1
5
15
1
4
2
12
5
9
2
17
1
3
6
'"ii
10
28
....
2
2
8
6
I
1
3
ol
4
1
1
4
1
""2
3
1
6
6
3
7
. 20
13
6
15
14
10
J7
1
J2
1
23
1
2
1
6
12
5
6
1
1
17
i
2
3
1
]
1
i
1
1
2
3
1
2
"7
1
J
2
3
10
3
?
1
1
13
1
1
]
5
1
6
1
]
2
1
1
6
.3
34
9'
1
1
2
4
1
7
ifi
3
3
1
3
J
12
3
9
....
3
. .
1
2
1
1
2
1
4
2
11
11
J
2
5
8
4
1
i
2
'"4
....
2
1
3
3
3
4
1
4
6
3
4
7
15
1»
6
2
4
9
2
4
11
11
11
9
17
13
20
4
19
12
9
35
14
137
3
1
4
5
5
4
2
""2
1
1
2
1
1
1
2
2
1
2
3
2
1
i
1
1
3
1
1
3
3
1
1
1
1
i
16
2
1
2
2
1
2
1
1
1
4
2
1
3
]3
8
]5
7
17
1
4
11
3
38
14
4
5
3
6
3
1
3
IJ
2
9
2
1
1
2
i
1
1
1
2
5
6
1
**i7
1
1
2
2
6
2
10
3
2
19
19
1
4
'3
1
24
1
3
1
]
3
3
1
5
1
7
ii 1
3
8
2
6
18
5
2
35
1
20
31 2
?.
34
61
9 14
6
100
312
3
58
192
123
651
1
65
97 71
22
EEPOET OF
No. 6
APPENDIX A.— Coataining in tabulated form Statistics as returned by the
Counties or
Districts.
«
-d ft
I!
coO
!2 3
0 «
'^ 05
4) CO
> CO
1^
Algoma
Brant
Bruce
CarJeton
Dulferin
Elgin
Essex
Frontenac ...
Grey
Haldimand ....
Halton . .
Hastings ,
Huron
Kenora
Kent
Lambton
Lanark
Leeds & Grenville
Lennox & Adding-
ton
Lincoln
Manitoulin
Middlesex
Muskoka
Nipissing
Norfolk
Northumberland
Ontario
Oxford
Parry Sound
Peel
Perth
Peterborough . . .
Prescott ARussell
Prince Edward
Rainy River. . .
Renfrew
Simcoe
Stormont, Dundas
and Glengarry.
Sudbury
Temiskaming
Thunder Bay . . .
Victoria
Waterloo
Wellarid
Wellington
Wentworth
York
Toronto
Amount endorsed on Writs of Execution
(not renewals) .
For debt or damages
S.C.
C.C.
Div. Co.
For costs taxed.
S.C.
C.C.
Div. C.
88,428 07
13,817 82
77,025 14
185,072 20
2,610 60
24,170 82
40,319 60
25,721 35
121,130 70
12
Totals,
25
20
18,580 11
22,560 03
86,150 93
20,000 56
4,147 15
47,191 37
32,657 17
7.693 52
1,114 25
24,254 23
672 64
37,946 00
6,523 00
19,740 88
4,644 45
36,726 90
32,274 58
4,263 73
3,925 11
1,119 89
9,474 25
4,225 85
6,121 07
6,821 46
9,2.35 05
9,557 23
46,037 3 4
4,695 70
24,995 80
25,331 42
134,227 94
5,415 41
23,339 12
28,326 12
10,787 06
148,783 40
108,725 04
663,141 84
11,897 89
7,335 97
6,432 66
24,118 46
397 04
6,025 55
20,149 62
7,851 97
7,120 01
1,922 27
4,109 36
11,241 97
5,879 26
3,743 21
12,359 59
7,204 67
5,172 89
8,623 85
2,694 10
9,206 46
1,344 48
14,019 75
2,273 05
6,925 66
1,392 49
5,157 49
6,369 39
8,601 72
3,845 89
1.236 82
3,519 14
4,161 41
4,068 74
1,945 08
6,674 30
5,285 23
11,243 68
$ c.
839 65
817 52
659 99
,067 74
164 68
457 22
,078 00
961 81
241 64
70 67
100 89
,359 05
34 72
150 00
,421 52
902 83
465 56
246 53
179 29
460 52
$ c.
1,490 05
428 60
1,965 72
3.164 66
190 90
399 55
1,786 32
41 85
656 06
879 21
363 30
94 72
612 01
267 40
53 27
,029 01
265 85
36 00
2,259,724 50
7,981
19,727
17,041
14,871
3,739
7,668
16,641
3.J81
30,175
42,539
159,033
596 43
505 71
122 70
427 95
224 56
804 63
85
68
75
07
08
08
931
49
59
79
78
1,692
218
3,789
1,636
496
409
821
574,153 21
1,937
1,903
5,898
290 29
808 60
552 02
392 40
96 85
570 69
910 30
375 40
47 43
1,014 21
505 09
3,305 67
147 10
2,055 88
38 85
1,871 84
586 04
224 73
39 95
1,899 19
624 10
93 35
1,111 04
63 75
239 04
296 25
120 70
$ c.
1,217 05
1,055 97
475 35
2,374 20
49 90
694 53
315 50
632 30
496 53
160 30
653 68
1,927 38
1,349 56
851 77
1,369 24
698 79
396 07
957 26
227 73
1,302 00
126 40
1 , 431 67
180 82
428 59
234 40
450 15
1,076 67
1,273 01
345 93
178 95
462 65
614 48
527 33
314 14
483 88
475 21
1,260 65
89
1,143
3,544
3,543
600
775
942
328
3,626
2,352
16,981
38,768 12
910 47
,923 36
,644 79
,882 39
764 22
977 83
,192 23
516 28
,466 90
,098 99
,088 45
$ c.
38 58
46 40
58 94
19 40
7 66
19 86
27 44
12 17
5 61
17 10
94 20
6 08
14 51
90 45
57 34
27 95
10 29
23 58
41 48
64 86
28 69
20 66
80 51
7 70
12 81
71 68
6 07
5 23
68 77
38 44
6 61
9 84
4 55
41 51
19 16
22 50
115 79
22 63
49 78
103 23
129 32
382 91
62,333 20 70.535 95 1.932 29
1920
INSPECTOR OF LEGAL OFFICES.
23
different Sheriffs for the :
rear ending 31st December,
1Q19.— Concluded.
Amounts realized under writs of execution
from sales of
■ts
as
Amount received (not fees)
Goods.
Lands.
under Fi. Fas. without
sale, goods and lands.
S.C.
C.C.
Div.C.
S.C.
C.C.
Diy. C.
S.C.
C.C.
Div. C.
$ c.
i, '962 58
$ c.
162 25
62 75
313 00
$ c.
$ c.
31 25
$ c.
$ c.
37 80
$ c.
ii662*42
$ c.
107 50
7,165 68
140 40
1,196 37
$ c,
1,586 02
3,627 48
2,787 92
7,149 89
$ c.
59 65
399 62
395 00
1,000 00
778 45
1,921 16
4,613 82
1,749 36
1,331 88
912 28
1,027 42
3.342 17
2,424 84
1,549 51
2,963 70
4,247 55
539 75
200 00
6,378 20
115 00
410 00
*f
1.231 15
153 00
2 00
«5 .
1.163 94
3,450 59
644 70
343 12
258 30
20 36
145 35
122 25
352 50
550 00
361 76
40 00
1,577 72
100 00
....
113 75
105 92
4,993 00
90 47
1,701 11
90 92
3,560 45
4,150 29
3,371 50
439 83
1,773 46
60 24
412 00
939 00
455 00
2,791 80
209 68
340 00
90 00
3.484 64
4,405 08
2,050 00
93 00
2,361 74
1,010 17
2,264 60
3,081 23
2.236 31
485 76
1,569 89
3,066 85
6,646 32
691 77
178 29
149 00
845 55
350 00
1,180 50
51 45
111 32
30 50
:::::::: :
1
1,586 51
1,390 09
99 20
15 00
100 00
518 51
3,224 20
],271 38
259 31
850 Ob'
406 21
206 UO
2.653 15
56 24
631 00
272 23
696 08
2,671 26
2,383 45
1,630 92
1,467 67
1,021 14
2,275 77
3,702 58
1,908 47
4,148 96
651 11
760 05
3,380 71
859 85
5,323 61
2.083 16
19,657 52
1,722 65
489 14 - . -
7,576 55
145 00
400 00
100 00
2.645 OU
120 00
325 00
1 , 767 90
2.354 57
2,600 00
125 OJ
182 26
1,650 00
1 100 00
316 29
679 37
529 40
1,000 00
410 00
519 23
175 70
1,630 45
131 55
50 00
2,500 00
234 50
250 00
1,308 00
113 35
17,535 28
319 00
600 83
3,428 03
5,288 32
2,525 00
110 00
1,269 71
17,333 49
24,154 23
9,612 80
6,188 11
1,656 73
12,388 41
74,309 57
115,632 78
5,879 10
24
EEPORT OF
No. 6
Appendix B. — Being a return of business transacted by Local Masters through-
Number of Orders made for the following
purposes :
g3
0>ui
(0 a>
County or District.
.2
1
(A CO
For partition or sale
of property.
Respecting Infants
under R.S.O., Cap.
153, Sec. 5 (Exam-
ination only).
p,
0
0
^ .
W CO
3.2
o
« 45
ct.J2
.2 u
a. a
Aigonia
1
Brant
Bruce
1
2
97 fi.^
Duff erin
Elgin
. .
44
Essex
1
Frontenac
5
• 1
2
1 1
Grey
1
2
1
Haldimand . . .
Halton
Hastings
26
26
Huron
Kenora
t
Kent
Lambton
1
14
Lanark
Leeds and Grenville
4
13
Lennox and Addington
2
8
Lincoln
1
!
Manitoulin
!
Middlesex
1| 4
5
Muskoka
Nipissing
1
1
Norfolk
1
Northumberland and Durham
2
3
Ontario
Oxford
Parry Sound
1
8
Perth
1
2
2
17
Prescott and Russell
1
Rainy River
2
1
15
S imcoe
Sudbury
1
1
Thunder Bay
Waterloo
i
Wellington
10
12
16
Totals
7
9 15 235
156
1920
INSPECTOR OF LEGAL OFFICES.
35
out the Province j)f Ontario during the year ending 31st December, 1919.
Number of Judgments or Orders brought into the Master's Office for taking the following
accounts, etc.
o
d
.2
u
2 CO
:^2
Executors', trustees'
or committees'
accounts and com-
pensation.
Foreclosure of mort-
gage or bond.
Eedemption of mort-
gage or bond.
em
»H a
d ^
d M
Account on any charge
or liens on lands
other than me-
chanics' liens.
Accounts under
Mechanics' Lien
Act.
0)
1
a,
1 s
1 «5
CO
0
A
CO
u
a
0
.1
r2
Is
CO
u
0
g
Ph
Damages for breach of
contract or covenant.
4
1
1
1
1
1
. .-
1
23
2
1
2
1
1
1
1
2
1
1
1
1
1
1
1
3
. . . .
1
1
2
1
.
1
1
1
1
1
:::::;:::
i
1
2
!
2
..'.'..'.' J....""
2
1 :::::;:;
!
1
2
1
j
1
1
' 1
1
1
1 1
!
11
::::::;j;:;:::::i::::::::i;;::::::i::::::::
:::-::::: ^1
1
2
1
1
::::::::
8 -.1
1
i
1
I
1
1
1
:::::::: 2'
1
i
1
1
1 1 1
2:
ii
:::i
1
: 1
1 1
1
. 2:
i
1
t 1
1
k^:
1 1
1
ii il
1
1
1
1
1
1
2! 2'
1 1
1
1 1
2
fi
i
1
18' 12 62' 3 7
1' 1
1! 7I
3 22
1
36
EEPORT OF
No. 6
Appendix B. — Being a return of business transacted by Local Masters through-
Number of Judgments or Orders. — Con-
County or District.
4)
g
o
1
o
3^
P< <u
Goods sold and de-
livered.
1 •
ji
So
.2 CO
S3
2-3
Bonds, life and fire in-
surance.
Infants' estates.
CO
u
a
tt,
■-^
.2
'3
Ajgoma
Brant
Bruce
Carleton
Dufferin
Elgin
i
Essex
Frontenac
Grey
Haldimand
Hal ton
,
Hastings
Huron
Kenora
Kent
Lanibton
Lanark
Leeds and Grenville
Lennox and Addington
Lincoln
Manitoulin
Middlesex
, ,
1
Muskoka
1
Nipissing ,
Norfolk
Northumberland and Durham .
Ontario
Oxford
Parry Sound »
Perth
Peterborough
Prescott and Russell
Prince Edward
Rainy River
1
Renfrew
Simcoe
Stormont, Dundas & Glengarry .
Sudbury
Temiskaming
Thunder Bay
Victoria
Waterloo
Welland
Wellington
Wentworth
1
Totals
1
1
1
1
1
1920
INSPECTOR OF LEGAL OFFICES.
27
out the Province of Ontario during the year ending 31st December, 1919. — Concluded.
tinned.
'a
CO
o
CO
a
<u
i ■
CO
o
t3
<o
!3
CO
CO
u
m
i
Number of references pending at
date of return.
1
CO
o
u
o
u
Amount realized by sales held
under direction of Master.
Amount of costs of reference, etc.,
taxed by Master or under his
direction.
Amount of commission allowed
in administration and parti-
tion matters.
o
o
a
oi
o
O
tn
TO t*^' =
ID be
CO. a
aS
<
1
5
9
4
4
$ c.
$ c.
$ c.
$ c.
297 20
1
6 10
1
1
7
3
3
32
1
8
30 40
3
31
14,500 00 4.i7i .S9
1,665 87
1
1
3
1
1
6
5
3
2
2
3
2
2
2
8
920 49
491 67
200 00
638 60
2
2
4
3
460 00
6,800 00
3, 110. 00
61 00
205 68
214 40
62 05
3 00
2
2
2
i
1
4
2
8
3
2
9
3
1
23,950 00
16,665 00
1,435 74
247 19
59 36
681 00
735 10
79 00
34 80
34 50
1
3
979 83
195 42
3
3
1
1
21 43
1
5
1
8
1
3
7
2
182 51
648 11
839 46
106 43
* 1
18,705 00
612 33
475 00
274 00
102 60
4
10
17
1
7
8
2,184 93
21 10
1,740 56
377 44
19 60
1
2 10
1
2
4
3
2
9,150 00
43 20
3
57 75
51 40
1
1
11
5
13
2
1
3
2
2
15,770 00
229 95
237 60
485 50
28 53
226 05
2
71 43
2
i
3
3
1
i
10
1
1
13,500 00
245 00
294 70
19 00
35 30
104 90
7 70
1
3
6
43 10
3
4
1
1
3
4
7
5
18
2
4
1
1
384 24
275 25
64 31
75 00
129 35
172 37
87 60
1
46 60
i ' '
5 10
135 00
1
i
14
47
i
1
5
37 00
1
2
2
11
20
2
7
178 16
2
1,800 00
103 60
3
140 00
395 00
126 70
1
7
117,316 30
4,721 54
! 776 10
34
' 32
1 170
104
116
241,626 3(]
'• 19,184 62
4,349 89
1 7,556 11
28
EEPGRT OF
No. 6
Appendix C. — A return of all business transacted by Local Registrars,
31st Dec
County or District.
Actions enter-
ed in Pro-
cedure Book.
"^ a
1^
^
TS
1
0)
Actions
entered
for Trial.
Actions
tried.
t3
CO
M
»H
-d
ca
CO
a
Pi
CO
rt
«*H
na
1)
u
o
»)
.a,
to =3
wis
<U o
.2
a >-.
CO
CO
cS
Pc
CO
•-5
1-5
o
43
1-5
•-5
-(J
s
o
o
«*=■
w
o
-*-=
^
^
Workmen'i
Com-
pensation
Actions
tried.
^
Algoma
Brant
Bruce
Carleton
Duiferin
Elgin
Essex
Frontenac
Grey
Haldimand
Halton
Hastings
Huron
Kenora
Kent
Lambton
Lanark
Leeds and Granville
Leunox and Addington.
Lincoln
Manitoulin
Middlesex
Muskoka
Nipissing
Norfolk
Northumberland and
Durham
Ontario
Oxford
Parry Sound
Peel
Perth
Peterborough
Prescott and Russell
Prince Edward
Rainy River
Renfrew
Simcoe
Slormont, Dundas and
Glengarry
Sudbury
Temiskaming
Thunder Bay
Victoria
Waterloo
Welland
Wellington
Wentworlh
Totals,
59
40
24
256
8
44
141
36
30
10
5
76
27
18
75
22
45
39
15
52
2
J 40
3
30
13
33
20
28
11
9
31
36
8
6
21
17
28
57
42
53
61
15
61
47
29
203
2016
42
36
20
202
7
36
112
22
22
6
4
58
25
13
62
18
44
30
12
44
1
96
3
22
10
19
18
16
9
7
31
29
7
3
17
12
21
40
28
38
56
14
47
44
29
160
1492
71
35
26
218
39
74
6
1
4
2
16
5
3
10
27
49
26
11
30
15
10
58
1631 709
20
35
4
35
12
*32
648
15
15
12
56
1
20
73
1
7
1
1
31
13
3
31
5
4
10
4
13
1
38
3
5
2
6
10
3
2
17
11
1
2
10
3
2
10
8
11
21
4
10
19
7
46
581
3
3
14
5
2
17
122
15
14
9
53
1
15
59
7
3
1
1
21
10
3
24
3
4
7
3
12
*4i
1
15
11
1
2
, 10
2
2
9
7
11
24
2
12
15
4
27
493
14
2
5
75
1
4
2
1
9
5
11
18
1
5
13
2
12
335
1920
INSPECTOR OF LEGAL OFFICES.
Deputy Registrars and Deputy Clerks of the Crown for the year ending
ember, 1919.
29
Rem- i
anets. *^
standing §
for trial. :2
§5
<1
<0 CO
o a 3
a
1-5
^ to
" -*^
Si
'^ o
CO "75 ^-v
t> « *f
«tH - — • aj
O rt 3
a 3-^
<1
o-d
CI &
3 O
a=a
3 <U
3TJ
■-J fl
00
2lg3
^3 la;
16
1
10 27
5
4
7 22
1
2 3
2
$ c.
31,938 11
12,426 05
37,402 82
614,050 50
2,615 14
22,258 73
57,474 47
13,594 5 J
U-,696 83
$ c.
523 20
288 64
386 02
3.521 38
27 00
200 00
1,060 80
167 91
165 40
$ c.l
154 25
76 941
56 60
978 17
10 40
45 75
233 25
187 50
54 83
I $ c.
61 6,050 00
7 1,000 00
4 500 00
40 175,046 65
1
6
40
4
3
1
2,274 60
12,594 15
32,499 01
42,163 00
500 00
6,320 70
11,299 71
3,460 16
6,695 86
7,110 90
39,-377 86
31,217 95
14,702 26
63 571
733 34:
90 01
111 60
232 00
123 00
459 70
563 60,
19 49
166 31
15 90
28 35
142 90
16 40
94 93
155 42
36,000 13 349 57
17,028 15
- 924 67
5,654 56
^,177 40
12,171 84
3,839 83
5,572 80
633 60
31 00!
87 401
72 15
198 00!
108 20
384 80
64 57
138 '95
1
6
3
1
1
211
10,562 55
6,658 99
828 70
10,869 00
2,505 00
.$ c.l
608 80
147 60
244 10
3.173 68
164 00
653 20
1,933 02)
1,230 34
411 25
$ c.
23 60
5 00
243 70
325 50
26 90
213 26
727 15,
416 OOi
324 06
66,460 74
1,470 00
12,064 22
8,178 82
2,734 50
13,403 01
5,884 78
86 20
94 60
180 00
178 40
20 85
10 70
41 98
23 931
54 40l
15 30
30 30
37 31
32 20
3.527 03
7,735 00
12,162 31
1,500 00
100 00
1,779 68
1,252 35
37,767 04
3,341 65
25 00
141 40'
540 00
584 60
165 84
289 00,
302 8O1
722 18!
73 60'
164 00
213 91!
158 10
56 80
68 05i
463 35
3,300 50
51 00
1,374 56,
130 00
697 50
39 05
176 18
295 65
35 40
209 36
416 28
561 60
15 30
79 80
754 62
1,100 65
3,614 07
3,853 87
47,889 29
11,943.22
30,677 &6
47,611 28
880 00
42,591 97
35,557 24
4,264 47
108,640 42
34 10
103 00
28 00
555 40
113 25
706 40
491 14
42 00
1,114 69
293 70
168 29
968 88
8 50
38 36
13 45
182 54
18 10
199 33
66 47
13 75
181 09
58 04
9,981 45
324 001 298 95
697 85
138 20i
6
6
9
19
4
14
10
1
22
4,619
4,680
16,906
38,790
5,470
10,571
4,520
274 40
1,831 16!
619 52
1,083 40
86 00
446 00
1,892 73;
836 90
5 00
245 881....
247 65'....
277 15 ....
16 45 1
297 95 ... .
547 13| 1
383 21 1
77,095 74! 875 30 169 401 6
59 365
1,376,837 39, 15,739 94
3,825 71
313
623,202 18
28,299 93! 8,776 49 26
38
30
EEPORT OF
No. 6
Appendix C. — A return of all business transacted by Local Registrars,
31st Dec
County or District.
M
•So
«So
•So
wcg
CO »-H
»5
+3 4I9-
^*^
0) (U
<u a)
B^
B^
a >
M^
tui2
M n
-oc
'y=«
^^
►-j-^
^TTS
I-JTS
UH CI
<+-, fl
o rt
o cS
o cS
PO
)L,0
MO
4) O
(U O
ojo
-QO
-OO
-oo
3 ^
a«\f
f^£
3«*
y«^
jaW
'^
z
Z
a ^
a-J
on
o PI
M o3
ri a
•+H.9
O CO
Ja
.S ««
a °
a
Is
tM I — I
o s
« .
a °
go
0-i3
<U CO
a^
SCO
TO
aS
4
d
COc,
to aj
co'^
5«
eS
"S ^^
Uj O
o «
"So
a s
iZ
Algoma
Brant
Bruce
Carleton ■
Dufferin
Elgin ■
Essex
Frontenac
Grey
Haldimand
Halton
Hastings
Huron
Kenora
Kent
Lambton
Lanark
Leeds and Grenville. . .
Lennox and Addington.
Lincoln
Manitoulin
Middlesex
Muskoka
Nipissing
Norfolk
Northumberland and
Durham
Ontario
Oxford
Parry Sound
Peel
Perth
Peterborough
Prescott and Kussell. .
Prince Edward
Rainy River
Renfrew
Simcoe
Stormonl, Dundas and
Glengarry
Sudbury
Temiskaming 6
Thunder Bay 7
Victoria 1 . . . .
Waterloo 1 11
Welland 2
Wellington ....
Wentworth ' 6
2
5
4
4
6
2
9
12
3
9
19
18
Totals 125 155 100 94
79
32
273
11
24
36
1
4
3 1
3
2
1
1
10
4'
2
12
54 26
14,261 77
361 136
14,261 77
1920
INSPECTOR OF LEGAL OFFICES.
31
Deputy Registrars and Deputy Clerks of the Crown for the year ending
ember, 1919. — Concluded.
Amount of Costs allowed there-
under (including Disburse-
ments).
Number of days of sitting of
Judge with Jury.
o
.1
II
t3
(U
;-i
o
i2
1 .
pq «
f-l •""
Is
a)
S
CO
.2
M
cS
<U
«4-l
o
a
13
a
o
O u
^ o
>-? a
<tH -r*
a °
<i
Amount of money paid into
Court with defence.
^-1
o
o
'3
A
t»
<u
CJ
o
g
o
-'^ -1^
a t-i
=1 p
o o
go
Fees collected in law stamps
by Deputy Clerks and Local
Registrars.
$ c.
7
2
2
15
12
8
7
18
2
11
32
6
3
i"
11
7
2
7
2
$ c.
9 00
9 00
9 00
42 00
$ c.
1 ^ '^'
$ 0.
397 60
280 90
220 70
900 40
220 70
213 30
503 20
44 10
1
10
8
3
1
4
5
s"
7
3
24 00
33 00
6 00
3 00
*
.323 30
2
4,548 93
1 289 80
134 80
175 30
1
;.
.
50 40
3 00
21 00
6 00
36 30
257 70
159 79
156 20
23 00
9.077 72
137 70
15 00
12 00
6 00
3 00
3 00
3 00
3 00
24 00
3 00
3 00
3 00
524 55
150 90
994 00
1,533 39
244 70
12
6
12
343 80
2
2
2
5
3
2
6
114 50
8,674 67
347 50
13 30
27
4
2
2
10
2
6
6
5
4
14
2
5,676 46
172 00
20 70
148 50
118 20
157 10
5
2
6 00
9 00
121 70
189 10
67 80
6 00
6 00
3 00
80 60
2
11
219 30
1
310 80
44 60
35 90
1
2
7
2
4
9
4
14
15
2
9
4
3
20
178 10
3 00
115 30
157 00
3
8
10
8
5
3 00
6 00
3 00
3 00
6 00
346 10
1
27 00
450 80
1,700 00
597 40
104 40
1
449 40
9
3
18
15 00
6 00
51 00
8,000 00
409 20
168 60
1
1
4,829 27
1,407 40
'
23 GO
196
336
4
1
369 00
46,413 24
220 70
11,738 94
32
EEPORT OF
No. 6
Appendix D. — Being a return of business transacted by County and District
County or District.
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Algoma
Brant
Bruce
Carleton
Dufferin
Elgin
Essex
Frontenac
Grey
Haldimand
Halton
Hastings
Huron
Kenora
Kent
Larabton
Lanark
Leeds & Grenville . .
Lennox & Addiugton
Lincoln
Manitoulin
Middlesex
Muskoka
Nipissing
Norfolk
North umb'rl'd&Durham
Ontario
Oxford
Parry Sound
Peel
Perth
Peterborough
Prescott and Russell .
Prince Edward
Rainy River
Renfrew
Simcoe
Stormont, Dundas and
Glengarry
Sudbury
Temiskaming
Thunder Bay
Victoria
Waterloo
Welland
Wellington
Wentworth
York
116 ..
76'..
47!..
292: 1
7'..
73 ..
171 ..
80 ..
62 ..
29 ..
27 ..
97'..
45 ..
20 ..
94 ..
59 ..
38..
94 ..
21 ..
70 ..
2 ..
167 1
7 ..
81 ..
22 ..
53 ..
30,.
60 ..
22 ..
20 ..
69 ..
92 ..
33 ..
14 ..
24 ..
42 ..
85 ..
72 ..
191 ..
164 ..
100 ..
43 ..
115 ..
113 ..
38
371
2,112
66
65
39
186
4
48
137
62
43
22
17
73
32
17
63
42
38
55
16
67
2
114
7
59
17
26
20
38
19
12
69
75j
16;
"
23!
26
61
42
130
116
67
25
56
112
38
281
1,439
6
17
16
4
"s
1
2
14
102
3
1
1
6
3
1
5
4
1
3
1
6
6
Totals 5,660 2 3,993 279 209 274 1,2891355 11711 275 9001491 720..
1
131
33
106
508
32
53
740
14
18
11
59
2
15
53
41
16
8
4
34
16
6
12
20
1
12
5
20
1
80
2
24
3
11
5
7
5
3
26
21
1
4
7
3
19
56
44
7
5
14
25
5
98
370
16
15
16
5
55
2
10
43
31
7
5
4
18
12
7
10
13
2
11
4
19
1
20
5
24
2
9
5
5
3
3
17
7
1
3
7
3
10
47
41
5
5
11
15
4
57
295
14
6
7
45
2
10
31
25
7
5
4
33
10
7
8
13
9
17
1
17
5
13
11
7i
5
5
3
3
14
7
1
4
6
3
10
6
26
24
5
4
7
14
1
37
234
1920
INSPECTOR OF LEGAL OFFICES.
33
Court Clerks throughout the Province of Oatario Tor the year ending 31st December, 1919.
CI '-'
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21
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2
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1
i
2
i
1
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4
6
4
10
"i
16
5
'3
5
2
"2
"i
"3
"2
1 1
34!
27
16
86
4
21
48
27
15
HI
61
25
8
10
23!
14
17
27
5
11
2
45
3
27
8
14
15
22
4
3
18
21
9
3
15
13
29
24
52
63
29
8
24
42
10
6 91
26 678
$ c.|
9,258 33
9,602,82
4,719 39
28.239 89
1,768 96
6.611 06
15.2.33 22
8,562 67
5,500 35
4,531 50
2,278 43
7,383 07,
2,404 44,
3,497 96'
8,852 90'
3,752 28
5,006 04
8,274 38'
1,794 04
2,936 47!
557 98
15.205 40
1,514 47
10,2.38 14
2,390 00
5.335 67
4,542 19
7.883 27
1.598 26
1,295 85
4,685 51
7,449 30
2,560 35
1,167 23
5,488 55
4,226 22
10!007 87
8,899 73
19,654 97
19,673 55
10,310 54
2,436 31
6,044 03
13,307 64
2,251 14
27,961 30
191,206 70
$ c.
604 60
491 60
260 60
443 32
74 40
385 45
887 401
455 60
289 00
213 60
108 05
765 17
133 97
281 91
407 00
299 20
.381 60
770 60
79 40
281 44
49 00
692 07
43 00
460 10
122 30
402 10
279 65
584 39
87 50
77 80
318 30
330 10
252 58
87 60
284 50
209 60
761 62
483 34
788 90
1.086 56
522 60
172 70
686 38
725 90
191 94
2,044 55
13,777 40
$ c.
265 35
241 90
133 20
680 02
29 78
20^ 98
308 91
216 10
133 45
96 50
53 03
226 64
51 32
103 91
241 01
140 53
153 15
354 31
44 85
94 44
9 00
316 36
176 45
95 25
125 11
130 00
214 15
58 84
21 40
141 40
152 73
94 15
29 40
127 81
140 28
285 16
201 59
494 80
523 13
206 70
65 83
197 46
318 68
57 91
613 96
4,909 00
13i 2
11 1
4 1
17
1
5
31' 6
ii; 1
41
5' 1
^2 9
% CI
735 19
,957 28
505 04
,498 83
75 GO
,065 67
,304 22
,582 40
270 00
685 95
,063 12
,541 51
,185 55
,521 03
833 00
807 82
240 00
,656 75
.290 85
,611 06
259 60
,287 23
$ c. I
934 93'
591 90
202 70
972 65;
73 20|
344 05
2,239 20
463 80
306 OOl
252 30
280 40
3,191 77
534 65
473 02
135 00
854 10
117 50
899 55
847 10
1,387 35
72 00
617 03
^1
2
2
4!
8]
B!
8
1
1
10
1,302 24|
397 00|
389 75:
1,427 43'
2,419 521
312 97
911 01
1,657 07
145 00
664 86
298 96
229 80
143 50
266 20
639 15
184 80
435 99
264 10
521 00
126 70
$ c.|
161 60
150 05
566 75
144 05
136 95
106 07
733 44
157 90
393 85'
101 80i
178 36
643 96
401 90
306 05
136 00
308 10;
17 70!
385 64
383 10
373 18|
24 91!
161 15;
644 15
99 55
52 80
19 37
119 70
135 78
70 00
115 21
131 40
467 38
44 70
13! 2,860 44
3 1 00
38:11,129.24
25 4,450 56
10 1,250 82
1.412 25
987 55
833 05
838 30
381 40
,291 45
,134 66
285 40
261 00
627 12
432 60
224 72
447 96
141
670
1,120
93
264
220
173
5012,323 51 4,
257 81,037 22,13,
422 14
770 90
1,466
3,435
70
44
38
20
95
• 5
26
67
31
19
15
11
47
15
6
26
19
19
34
12
20
1
53
3
32
2
16
18
30
6
3
20
26
10
4
21
12
27
40 27
05 79
19| 79
23 37
11
25
47
8
132
04 856
1' 34
ll 261
... 161
7! 78
...! 4
. . . ' 23I
10 40
10
21 14
14
18
26
5
.. 26
..! 8
,.' 14
1; 15
1 17
24
41
9
73
55| 678
10
2
1
"is
11
83
4312517071528,100 37
33,135 49113,47793
649 159,889 59!44,989 5215,485 512154
1531599
134
34
EEPORT OF
No. 6
Appendix D. — Being a return of business transacted by County and District
County or District.
ca
S
S
73
d
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25
25
13
87
2
22
51
21
14
8
7
37
12
12
16
16
12
27
5
12
3
$ c.
$ c.
1
4
4
3
7
12
15
27
4
18
32
24
12
4
14
41
6
6
19
4
7
12
7
12
1
18
1
15
2
15
6
9
3
3
14
20
4
4
11
5
19
7
23
21
4
18
14
10
7
19
202
$ c.
1 50
6 00
9 00
7 50
$ c.
993 25
Brant •••
295 87
Bruce •
793 50
Carle ton
5?
1,042 36
Duflferin
1
Elgin
4
8
3
4
1
3
6
1
6
3
7 50
15 00
3 00
13 50
Essex . . . t
7
712 59
58 16
349 87
Frontenac
240 00
Grey
972 07
Haldiniand
108 33
Halton
1
3
4
2
2
2
Hastings
7
2
24 00
3 00
567 00
Huron
140 00
TKenora
Kent
2
8
3 00
10 50
""'i'56
1 50
295 98
Lambton
498 04
Lanark
50 07
Leeds and Grenville
Lennox and Addington . . .
1
1
33
1,654 83
141 30
"3
2
195 10
35 00
Lincoln
200 00
Manitoulin
1
34
4
19
12
13
17
23
9
2
12
14
13
3
23
6
27
23
'34
44
33
9
23
35
14
106
642
Middlesex
5
7
15 00
1 500 65
Muskoka
Nipissing
2
1
4
Norfolk
2
2
3 00
3 00
"*"4'56
3 00
""15*66
22 50
""i'56
Northumberland and
Durham
639 80
Ontario
128 00
Oxford
3
4
2
1
5
4
Parry Sound
1 850 00
5
6
12
23 65
Perth
1 287 80
Peterborough
1 301 85
Prescott and Russell ....
]
103 50
10 15
250 00
Prince Edward
25 00
Rainy River
Renfrew
1
3
1
7
2
"iioo
3 00
15 00
12 00
453 43
Simcoe
5
2
120 00
Stormont, Dutidas and
Glengarry
171 00
2,015 32
1 035 67
Temiskaming
4
39
Thunder Bay
Victoria
3
2
12
2
10
69
4 50
15 00
3 00
61 50
112 50
Welland
1
125 00
Wellington '
1
30
144
Wentworth !
8
8
1
4,545 00
11 00
1.463 51
14,995 38
Totals
32 I6O7I
358
1
42
7,015 92
.'20 61
202
758
412 50l
34,162 50
1920
INSPECTOR OF LEGAL OFFICES.
35
Court Clerks in the Province of Ontario for the year ending 31sl December, 1919.— Concluded.
o o
a"
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$ C
456 25
163 84
723 20
1,017 36
30 00
318 41
269 00
240 00
686 07
267 00
100 00
170 00
445 00
416 00
35 00
524 67
832 53
1,795 45
128 00
1,349 00
23 65
1.247 80
1,249 03
250 00
25 00
120 00
75 00
2.090 52
852 17
125 62
2.777 86
590 70
6,776 95
26,171 081
$ c.
524 87
779 53
75 18
2.403 39
9 13
20,663 87
286 00
108 53
1,517 87
360 18
59 25
307 28
227 21
766 64
,524 87
831 80
138 53
5,302 98
2,176 281
595 55
40 00 !
741 08[
56 75,
96 00
502 12
556 95
5,744 29
80 421
9 50:
48 14
,009 17i
,463 25
169
126
176
214
24
219
171
191
243
51
39
367
61
36
154
79
75
134
101
117
47
110
117
132
130
139
126
83
100
34
50
93
117
75
124
8O1
290
238
338
485
227
34
95
198
132
352
1,525
$
279,875
792,370
119.752
624,822
8,961
344,769
255,643
661,757
709.056
514,567
285.073
683,457
67,776
23,252
120,429
59,940
558 381
93.066
64,123
,585,114
24,831
656.330
169,034
104,163
34,363
631,471 64
637,178 56
588,435 18
568,980 95
28,261 49
607,668 57
541,263 93
4.152,158 11
103,763 51
115,694 37
829.677 14
1.426.920 41
720,
437,
1,031,
212
625,
693,
1.191,
331,
1,659,
2.451,
025 63
675 81
607 18
340 14
546 90
899 82
964 43
237 28
615 79
053 00
48
36
63
80
21
92
48
73
131
30
12
143
58
15
135
68
45
106
55
37
30
61
38
79
53
85
55
65
34
9
29
43
43
46
15
68
100
75
90
52
54
13
49
33
40
112
243
11
19
20
4
1
11
16
4
23
175
11
5
1
5
1
4
2
3
3
1
"i
7
3
6
9
5
2
7
12
3
11
68
50,956 87i 8,218 31.427.355 66 29101 596; 232 28,793
406
582
215
1,603
51
544
1,299
491
384
119
98
434
218
90
975
156
129
363
92
542
37
1,842
42
114
301
288
605
54
51
110
366
110
40
74
129
112
351
483
237
580
1,232
246
675
597
225
2,292
8,809
231,462
384,057
91,960
,087,608
23,424
211,375
761.500
207,407
149,729
43,247
74,989
290,717
93,581
22,905
548,275
103,328
53,345
142,793
20,155
202,983
6,430
561,957
10.179
75.720
99.993
] 99, 961 58'
353,317 76
98,709 89
31,482 59
81,995 91
85,047 11
108,553 96
61.936 37
52,177 11
40.893 48
138.457 38
217,328 90
88.910 51
115,510 76
107,244 25
458,374 64'
97,457 53
355,528 97
670,921 10
194,746 52
1,561,137 55
1,937,980 00
$ c.
3 20
4 50
0 80
3 00
12,556.805 15 H 50
36
REPOET OF
No. 6
Appendix E. — Being a return of business transacted by Surrogate Registrars
County or District.
Number of all Grants issued where
personalty valued as follows :
r-H.S 0_
o
•
o
o
,
o
o
2-
o
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o
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o
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o
o
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o
o
o
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o
o
o
o
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o
o
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Algoma
Brant •
Bruce
Carleton
Dufferin
Elgin
Essex ,
Frontenac
Grey
Haldimand
Halton
Hastings
Huron
Kenora ;
Kent
Lambton
Lanark
Leeds and Grenville
Lennox and Addington
Lincoln
Manitoulin
Middlesex
Muskoka
Nipissing 1
Norfolk
Northumberland and Durham . . .
Ontario '
. Oxford !
Parry Sound !
Peel I
Perth I
Peterborough t
Prescott and Russell
Prince Edward
Rainy River ,
Renfrew ;
Simcoe
Stormont, Dundas and Glengarry
Sudbury |
Temiskaming i
Thunder Bay ...
Victoria j
Waterloo j
Welland ,
Wellington
Wentworth ,
York
51
118
158
284
58
154
183
97
181
70
82
139
214
11
157
165
93
149
48
92
13
331
16
47
78
191
120
159
33
81
147
95
80
56
13
80
222
121
25
35
36
89
178
135
177
340
1,195
87
83
90
199
30
88
121
64
86
43
511
721
104
20
9r
93
45
86
22
79
.13
191
18
39
45
103
64
100
50
56
71 i
74'
44:
31'
33
41
133
73
59
103
53
60
72,
149
88i
244!
1,133
1 .
Totals I 6,597l 4,694' 86^ 77 63 196 649!l, 097 4,288 2,047 2,933
14
18i
13i
12
1
1;.
...
5
1
....|
2
7
2
4|
2
18
1
. . ..!
i
3
8
2
271
1
11
19!
7!
25
"'9
23,
5
2
3
4
26
8
15
33
136
6
19
37
58
HI
30!
381
69
112
1771
36
92
251 103!
24
27
17
28
9
23
1
52
2
5
2
31
18
26
2
20
33
13
12
11
3
20
35
26
3
3
6
22
26
28
30
42
187
56
134
54
61
83
134
11
96
112
60
102
34
66
16|
205
141
38
52
137
82
88
30|
51!
871
771
62|
37|
11
60
131
101
27
46
32
65
85
85
125
206
708
35
36
36
90
16
41
54
32
31!
17j
17
32i
47
4
55
34
18
48
14
32
6
95
7
15
25
39
27
59
16
22
41
25
21
10
13
17
74
30
28
36
32
22
41
59
36
107
455
a
53
57
48
108
18
64
107
45
62
19
29
55
78
9
56
63
30
43
7
35
3
135
8
24
29
62
45
59
32
30
31
42
20
20
24
14
92
28
25
51
11
13
64
101
52
176
756
1920
INSPECTOR OF LEGAL OFFICES.
37
throughout the Province of Ontario during the year ending 31st December, 1919.
d Letters
under
1.
05 CO
^ .
O U
3-a .
1.2 s
Cub
a
'>
o
1 _^
1 g
m
u
o
•<^
§
ei
■*^
o
H
.So
11
31
2^-
u «
3 3
■a1
CO— <
o ca o
a So
<
Amount earned for.
Total number of Probates an
of Administration issued
K.S.O. Cap. 62, s. 73, ss.
CO
J
CO
'S
<o ■
to
4>
4>
to
3
•-3
0
0
0
CO
V
80
27
20
24
62
10
35
48
20
22
11
16
13
47
4
9
25
14
24
6
22
2
45
7
9
12
25
24
37
21
12
26
19
11
9
12
22
52
16
17
41
15
22
17
49
35
82
455
$ c.
477,646 68
841,416 64
947,712 19
4,111,851 39
829,155 65
872,424 72
784,539 00
2,515,018 98
957,013 98
319.239 45
405.968 44
588,613 00
1,106,409 12
23,801 88
603,881 00
2,671,777 80
812,126 14
2,684.494 45
407,703 13
677,526 06
47.306 53
3,056,559 04
128.718 69
240,833 92
1,120,180 95
1,148,000 43
1,564.142 69
1,047,263 44
248.876 95
743,015 35
976,919 47
681,933 68
407.427 09
404,188 05
41,941 79
689.021 12
1,960.460 70
891,977 37
128,439 97
249,178 59
261,116 23
1,351,925 87
5,432,798 47
788,868 81
1.028,661 00
4.110,557 40
18,064.287 00
$ C.
194,481 64
498,664 99
459,139 70
2,002,806 50
223,135 22
568,257 45
985,077 40
554,216 00
618,856 00
257,550 62
294,158 52
69,825 00
725,751 80
27.795 00
807,970 00
565,357 00
864,110 00
636.581 00
183,880 00
371.877 24
30.425 00
1,519,474 35
50.050 00
117,054 79
264,607 54
681,210 19
385.906 00
351,687 81
124,465 00
402,560 00
504,450 13
890,287 58
289,327 66
161,098 75
59,745 00
.814,355 o4
858,705 19
404,844 88
117,867 67
103,453 50
165,914 00
448,600 36
618,188 86
496,191 46
685,198 00
2,028,2.30 89
6,. 326. 875 00
$ c.
$ c.
1.420 65
8,295 75
3,363 49
7,101 81
1,414 25
8,289 86
3,891 62
2,213 75
3,334 10
1,846 00
2,213 65
3,020 95
4,835 05
386 61
2,311 75
3,265 01
2,442 53
3,530 20
1,128 88
2,475 82
850 25
6,072 27
464 77
1,068 85
2,213 06
4,370 10
2,647 58
4,883 94
981 54
2,167 54
3,485 95
2,685 70
1,798 23
1,589 35
351 29
1,858 55
5,031 50
3,573 10
692 43
1,232 10
949 91
2,325 40
3.906 77
3,088 25
4,007 53
8,161 78
32,078 81
$ C.
902 50
1,494 50
1,665 75
6,000 80
605 75
1,552 00
1,833 75
3,142 00
1,656 25
1,146 50
980 80
1,813 92
1,844 00
153 70
1,364 53
3,850 50
1,451 90
3,492 00
738 35
1,.S63 75
134 70
4,375 65
208 00
495 25
1,566 25
2,114 75
2,198 25
2,160 40
453 00
1.233 75
1,565 25
1,319 00
762 50
675 50
146 75
1,009 50
3,052 VO
1,606 58
364 20
555 90
488 00
1,793 00
5,359 34
1,541 95
1,754 95
5,933 45i
27,661 17j
$ C.
551 85
13
760 70
18
894 30
34
3.214 10
8
303 10
21
32
16
18
4
16*34
831 80
928 60
1,497 30
907 20
426 90
8
621 50
20
712 65
21
6
18
1,054 00
80 50
749 60
20
10
301 47
1,754 60
754 40
17
4
1,775 70
330 70
17
0
60
705 90
65 50
2,384 10
8
129 10
10
13
14
""457*9i
246 10
711 25
1,089 60
22
20
13
14
13
""607 '56
1,077 80
1,026 40
262 70
631 90
856 40
7
9
7
23
12
607 90
426 70
878 00
231 55
546 60
24
10
15
20
1,558 00
804 20
200 90
296 30
8
13
47
211 20
915 80
2,857 56
34
14
51
396
""562'76i
849 70
970 60
2,990 65
13.158 15
1.212
1
.553
68.902.920 .30
28. (44. 654 78 1.879 92
158.662 73
107,082 99i
54,340 06
38
EEPOET OF
No. 6
Appendix F.-
-Return of fees and emoluments of the Judicial Officers throughout the
officers payable by the Province, the County and the
County or
District and
Town.
Office.
Officer.
cSCL,
VI cl
^ t^
•^ >, .
d M w
M cd <u
r— I O
ea-d _
P. §13
Algoma:
Sault Ste.
Marie . ,
Brant:
Brantford
Bruce:
Walkerton
CARLETON :
Ottawa . . .
DUFFERIN
Orangeville
Elgin:
St. Thomas
Sheriff
Surrogate Judge . . .
Local Master
Crown Attorney. . . .
Clerk of the Peace .
Local Registrar
District Court Clerk
Surrogate Registrar
Wm. Carney
Judge Stone .
G. W. Goodwin .
T.J. Foster..!
Sheriff
Surrogate Judge . . .
Local Master
Crown Attorney ....
Clerk of the Peace . .
Local Registrar
County Court Clerk .
Surrogate Registrar
Sheriff
Surrogate Judge . . .
Local Master
Crown Attorney ....
Clerk of the Peace . .
Local Registrar
County Court Clerk
Surrogate Registrar
Sheriff
Surrogate Judge . . .
Local Master
Deputy Registrar . .
Crown Attorney
Clerk of the Peace . .
Deputy Clerk of the
Crown
County Court Clerk ,
Surrogate Registrar
Sheriff
Surrogate Judge . . .
Local Master
Crown Attorney
Clerk of the Peace . .
Local Registrar
County Court Clerk.
Surrogate Registrar
J. W. Westbrook
Judge Hardy . . .
A.J.Wilkes.K.C
W. A. Hollinrake
K.C
D. M. Jermyn
Judge Klein..
Thomas Dixon
R. E. Ciapp . .
G. C. Richardson
Judge Gunn
J. Bishop, K.C. . .
J. A. Ritchie . . . .
Horace Pratt . . ,
H . Endacott
Judge Fisher
J. L. Island .. .,
J. A. V. Preston,
Sheriff !W. H. Elliott
$ c.
3,422 92
297 20
3,284 80
672 81
187 70
908 65
1,420 65
3,049 52
Commuted
6 10
1,138 68
885 43
459 00
1,047 55
3,295 75
2.631 70
1,000 00
Commuted
379 48
1,783 82
172 45
824 50
3,363 49
10,456 31
1,300 00
1,665 87
1,711 79
1,010 44
2,074 72
270 00
2,487 85
7,101 81
1,436 43
564 75
Surrogate Judge
Local Master
Crown Attorney
Clerk of the Peace . .
Local Registrar ....
County Court Clerk.
Surrogate Registrar
Judge Colter . . .
C. F. Maxwell .
A. McCrimmon
David McLaws.
300 23
578 03
62 25
177 45
1,414 25
2,935 22
1,000 00
638 60
1,698 50
1,250 96
139 05
844 60
3,289 86
$ c.
1,000 00
*500 00
$ c.
4,422 92
797 20
400 00
4,357 61
150 00
600 00
3,267 00
3,049 52
1,000 00
1,006 10
2,024 11
675 00
5,477 30
400 00
675 00
675 00
2,631 70
1,400 00
'2,163*30
675 00
5,035,44
10,456 31
1,300 00
3,377,66
3,085 16
450 00
10,309 66
1,436 43
564 75
878 26
2,328 95
2,935 22
1,000 00
638 60
2,949 46
4,948 51
« (» .
u a o
o J^ *>
3,236 32
500 00
249 70
2,649 25
290 18
312 70
1,408 65
1,420 65
2,330 30
1,000 00
6 10
800 56
600 75
1,034 00
1,047 55
3,295 75
2,133 67
1,000 00
400 00
284 48
1,072 22
768 35
706 43
2,272 99
8,082 55
1,665 87
1,711 79
865 00
847 32
720 00
2,487 85
7,101 81
862 98
564 75
210 03
250 49
736 60
162 45
1,414 25
2,081 72
638 60
1,168 85
661 43
699 55
816 80
3,289 36
By R.S.O. Cap. 58, Sec. 17.
1920
INSPECTOR OF LEGAL OFFICES.
39
Province of Ontario for the year ending 31st December, 1919, and of total earnings of such
General Public, respectively, for the same period.
0) ^
1^^
*= S
0
i
t
to
otal re
officer
his offi
-S-c"
0)
H
H
a
Earnings of each officer pay-
able by the Province, the
County, and the General
Public, respectively.
From
Prov-
From
County.
From
General
Public.
County
: District.
$ c. $ . $ c.
847 95 4,084 27] 934 82
755 70
6 00 I
759 93 3,931 43 603 00
232 07
25 00.3i267 66 "250 00
100 00 ,
$ c.
3,149 45
755 70
913 32 3,243 62 [ 439 65
1,006 10|
341 20 2,062 201,103 40
319 69 1
5,377 301,269 18
717 99 2,851 661,360 45
1,400 00
200 10 2,257 24, 55 60
700 44 1
4,624 63 604 20
350 74 '
526 12
1,747 54 9,830 09 3,330 68
1,300 00'
3,377 661,263 00
316 80 2,341 49' 404 89
312 37
110809 66 2,419 81
536 411,399 39 418 45
564 75
136 87 886 07
288 68
2 00 2,340 90
50
25 10
21 98
'82"47
3,328 48|
3,'6i7'66i
53 40
2,808 97
1,006 10
958 80
4,108 17
$ c. $ c.
8,149 45 3,399 55
755 70 500 00
3,328 433,684 80
' 672 81
2,968 60 150 00
600 00
1,491 21
1,400 00
2,201 64
4i626'43
6,499 41
1,300 00
2,114 66
454 09
2,803 97il,089 55
1,006 loll, 000 00
958 80
3,654 08
749 33
95 95
675 00
1,491 21
[1,400 00
20 16 2,181 48
410 21
8,610 22
1,986 60
7,889 85
980 94
564 75
3,500 87
864 09
2,258*43
527 68 2,609 40
1,000 00
63 17 701 77
426 44 2,764 00
507 28
122 50 4,979 62
.34 70
16 71
771 66il,837 74
|l,000 00
275 00 426 77
721 87
734 80
2,042 13
4,244 82
6,499 41
1,300 00
2,114 66
985 81
400 00
335 48
136 33
675 00
c. $ c
... 1,023 37
297 20
187 70
908 65
11,420 65
923 601,036 37
189 35
635 36
6.10
200 00
154 12
459 00
1,047 55
3,295 75
728 94 1,480 60
1,000 00
Algoma.
Brant.
42 00
1,504 67
8,124 40
1,986 60
4,388 98
980 94
564 75
864 09
2,258 43
1,837 74
1,000 00
426 77
4 21:2,037 92
934 44
138 40
450 00
605 90
104 32
78 70
675 00
1,180 61
2 00
142 82
172 45
824 50
3,868 49
Bruce.
1,480 80 5,851 ll,Carleton.
1,800 00
1,665 87
1,711 79
76 00
1,804 07
632 25
654 92
165 91
447 88
960 58
522 418,732 41
966 00
300 55
675 00
892 50
950 41
270 00
2,487 85
7,101 81
175 61
564 75
30 00
57 00
62 25
177 45
1,414 25
844 08 Elgin.
1,000 00
688 60
340 00
Dufferin.
189 05
844 60
3,289 86
40
REPOET OF
No. 6
Appendix F. — Return of fees and emoluments of the Judicial
County or
District and
Town.
Office.
Officer.
u p
PL,
CO 0
9 >> '
II
<u
« a „
"^ 03 >.
=i ^5 «
Essex:
Sandwich .
Frontenac
Kingston
Sheriff C. N. Anderson . ,
Surrogate Judge. . . Judge Dromgole,
Local Master .. .. j
Crown Attorney. . . J. H. Rodd
Clerk of the Peace. "
Local Registrar. . . Henry Clay
County Court Clerk ' '
jSurrogateRegistrarl "
Sheriff Thomas Dawson
Grey:
Owen
Sound ,
Haldimand
Cayuga
Halton:
Milton .
Surrogate Judge. . . Judge Lavell
Local Master J.B.Walkem.K.C.
Crown Attorney. . . J. L. Whiting.K.C.
'Clerk of the Peace. I
iLocal Registrar. . . T. M. Asselstine
County Court Clerk
:SurrogateRegistrar Miss H. Fraser..
'sheriff fJ. S. Wilson ....
Surrogate Judge. . . Judge Sutherland!
Local Master 1 ' ' j
Crown Attorney. . . T. H. Dyer
Clerk of the Peace. " ..]
Local Registrar. .. W. A. Bishop
County Court Clerk
I SurrogateRegistrar
Sheriff M. McConnell
Surrogate Judge . . Judge Hopkins . . .
Local Master ' '
Crown Attorney. . . Harrison Arrell.
Clerk of the Peace. "
Local Registrar... J. C. Eccles
County Court Clerk
SurrogateRegistrar ' '
Hastings
Belleville.
Sheriff S. Webster
Surrogate Judge. . . Judge Elliot
Local Master j "
Crown Attorney . . W. L Dick
Clerk of the Peace..' ' '
Local Registrar. . . W. J. McClenahan
County Court Clerk ' '
SurrogateRegistrar * '
M. B. Morrison..
Judge Wills . .. .
S. S. Lazier
Sheriff
Surrogate Judge .
j Local Master ....
[Deputy Registrar
Crown Attorney. . . Wm Carnew . ,
Clerk of the Peace. "
Deputy Clerk of the
Crown ; John Williams
County Court Clerk
SurrogateRegistrar! "
$ c.|
5,116 13,
*1,000 00 1
307 04 5
3.787 33
1.211 91)
771 70i
2,012 05
3,891 62
^,947 82
1,000 00
214 40
405 40
923 46
476 20
1.092 85
2.213 75
2.214 10
1,000 00
62 05
1.063 55
2,138 67
73 00
765 45
3,334 10
1.887 54
1,000 00
3 00
430 57
1,369 03
49 60
373 10
1,846 00
2,030 17
1,000 00
$ c.
$ c.
5.116 13
1,307 04
4,999 23
675 00 7.350 37
2,947 82
1,000 00
214 40
1,328 86
675 00;
2,244 05
2.213*75
2.214 10
1,062 05
3,202 22
750 00
4,922 55
.
1,887 54
1.003 00
1,799 60
600 00
2,868 70
$ c.
3,535 20
1,000 00
307 04
2,604 60
701 30
1,446 70
2.012 05
3,891 62
2.432 82
:}
376 OOi
1,159 18
24 00
419 65
2,213 65
4.843 63
1.000 00
Commuted
2,092 59
1,565 40
120 00
1,268 93
3.020 95
2,030 17
1,000 00
600 00
1.535 18
"3!257'36
4,843 63
1,000 00
214 40
325 40
518 86
1,151 20
1.092 85
2>213 75
2,104 50
1,000 00
62 05
829 50
1.436 64
823 00
765 45
3,334 10
1,328 41
1,000 00
3 00
311 91
1,033 68
641 60
323 50
1,844 15
1,640 70
1,000 00
312 00
766 05
624 00
419 65
2,213 65
3,652 77
3,000 00!
3,657 99
450 00! 4,859 88
1,382 66
1,162 80
570 00
1,268 93
3,020 95
*Died 25th April 1919. Judge Coughlin assumed office, 20th October. 1919.
t Appointed by O.-in-C. 18th February, 1919. 1 Appointed S.R. and L.M. 8th October. 1919.
1920
mSPECTOR OF LEGAL OFFICES.
41
Officers throughout the Province of Ontario, etc. — Continued.
o u
•t-l 4)
«> CO
o v
^ >* ,!.
■g o>
^^
w
ft M .
.„ o to
a> >H 4)
o^-^ o
^ go
-S oxi
u
^
o-S^
a
■•^ fl
to
ft
paid
ce u
Cap.
'• a
Is .2
s
2
ount
rovic
.S.O.
o
o
o^
aCLno;
«
H
'Z,
«<
^^
Earnings of each officer pay-
able by the Province, the
County, and the General
Public, respectively.
From
Prov-
ince.
From
County.
From
General
Public.
County
or District.
$ c. $ c.
1,804 38 5,339 58 2
1,433 34 .
126 80
1,080 50 4,616 401
230 OU
7,350 371
$ c $ c. $ c. $
,179 65 3,159 93 3,159
1 425 24 !1,425
8 10 !
,672 90 2,943 50 138 70 2,804
i ',,,,.,
'726'i2 5!630'25i!467 23 4,163
C.i $ c. $ c. $ c,
93i2,067 55 1,258 88 1,789 70 Essex.
24 > 1 , 000 00,
..'' 307 04
80 1 589 20 1,065 00 1,133 13
. . 378 50 819 70 13 70
02 675 00 771 70
2.012 05
3,891 62,
469 30 2.902 12
1,000 00
38 70 253 10
55 00 1,248 26
349 00
2.244 05
520 00 2,. 382 12 .,
..'2,382
'.. i[ooo
30 00 223 10 223
109 001,148 26 1.148
12 1,165 10 859 50' 923 22Frontenac.
00 1,000 00
2,213 75
2,104 50 1.
1,062 05 .,
267 001.977 05
"200'662!6i.S*75
241 45 863 05
1.062 05
1,977
, i
,'2,013
I
, i 863
,1.062
,1
214 40
405 40 i
129 80 793 66
675 00 476 20
1,092 85
75 2,013 75
05
140 00 2.758 17
352 03
;4,922 55
582 12 2,176 05 17 60 2,158
I
"842*20 4,'o86"35 " -iio'is iie-io
05 1 004 11 663 63' 546 36 Grey.
05 1.000 00
62 05
45 333 11 536 69
... 198 20 1,346 1.8
17 750 00
193 75
594 34
73 00
765 45
3,334 10
336 131,664 54
1,003 00
2.32 66 1,431 88 1,431
1,0U3 00 1,003
53 021,727 11
328 30,
,2,846 90
24 05
3 60l
465 001,262 11 '1,262
'i74'60 2!672'36 ' * "ii'is 2!655
88 778 33 925 24 183 97 Haldimand.
00 ' 1,000 00
,.. 3 00
11 209 01 145 66
... 120 50 1,120 00
07 600 00
524 58
75 90
128 53
49 60
373 10
1,846 00,
2,165 28
873 37 1.291 91 1.291
1,000 00 1,000
91 924 50 605 77 499 70Halton.
OOi 1,000 oo!
260 0011,746 30
408 251
3,257 30
1,513 70
114 711,631 59 1,681 59|
i I
75 00i3,182 30 86 46 8,095 84
5,166 47 1.
1,000 00 .,
3,000 00
429 59'3,736 88
'1,000 00
748 00 2,252 00
81o 00 58 00
50 .30 1 045 31 63 57!
600 00 24 oo;
' 419 65'
2,213 65
8,786 88 2,663 45 1,178 50 1,001 68'Hastings.
1,000 OOi 1,000 OOi
710 75 3,677 06i
420 85 :
2,252 0013,000 OOj
550 00 3,127 Oe' 188 ll'2.738 95,1,922 60
515 40
14,859 88: 919 80;3,940 08 870 043,570 04
34 99 1
1.050 00'
185 00
450 00' 120 00
1 1,268 98
1 3,020 95
43
EEPOET OF
No. 6
Appendix F. — Return of fees and emoluments of the Judicial
County or
District and
Town.
Office.
Officer.
p. a
u p
08'-'
Oh
a.5
d *"" to
t^ c4 <u
P. rt rt
t3
s
o
Huron :
Goderich..
KenORA :
Kenora .
Sheriff R. G. Reynolds
Surrogate Judge . . | Judge Dickson
Local Master 1
Crown Attorney . . j C. Seager
Clerk of the Peace..] "
Local Registrar. . . j D. McDonald. . ,
County Court Clerk, i ' '
SurrogateRegistrari "
KENT:
Chatham .
Sheriff
Surrogate Judge . .
Local Master
Crown Attorney. . .
Clerk of the Peace.
Local Registrar. . .
District Court Cl'k.
SurrogateRegistrar
J. W. Humble .
Judge Chappie
*J. S. Allan, pro
' ' tern
C. W. Chadwick
LAMBTON :
Samia....
Sheriff !J. R. Gemmill
Surrogate Judge . . . JudgeStamvvorth
Local Master Thos. Scullard.
H. D. Smith . . .
James Holmes .
A. J. Johnston. .
t Judge Mac Watt
F. W. Wilson . ;
Alex Saunders,
Crown Attorney. . .
Clerk of the Peace.
Local Registrar . .
County Court Clerk.
Surrogate Regist'r.
Lanark :
Perth. . .
Leeds and
GRENVILLE:
Brockville,
:Sheriff
jSurrogate Judge. . .
Local Master
j Crown Attorney. . .
j Clerk of the Peace.
1 Local Registrar. . .
I County Court Clerk.
Surrogate Regist'r.
Sheriff
Surrogate Judge . . .
Local Master
Crown Attorney. . .
Clerk of the Peace
Local Registrar . . .
County Court Clerk.
Surrogate Regist'r.
Sheriff
Surrogate Judge . . .
Local Masters. . . j
Crown Attorney. . .
Clerk of the Peace,
i Local Registrar . . .
ICounty Court Clerk.
ISurrogate Regist'r.
D. G. MacMartin
Judge Scott. . ..
Judge Senkler..
J. M. Balderson,
' ' K C
J. S. L. McNeely
J. A. McCammon
Judge McDonald.
Judge Dowsley . .
Judge Reynolds
M. M. Brown
A. E. Baker '.'.'.'.
$ c. $ c. $ c.
3,335 78 3,335 78
Commuted 1,000 00 1,079 00
79 00
1,320 31 3,142 75
1,822 44
48 00
269 40
4,835 05;
750 00
1,397 98
34
124
253
32
387
336
3,186
1,000
.34
1,868
1,504
210
786
2,311
1,000 00
t 500 00
5,902 45
2,397 93
534 80
628 38!
50
70
22
61
48'
00
50
30
80
15
70
75
250 00
700 00
1,456 53
3,186 48
1,000 00
34 50
3,373 10
675 00 3,988 60
3,114 75 3,114 75
Commuted]
195 42!
1,564 77
1,550 90
140 41
589 86
3,265 01
2,273 74'
Commuted
21 48
621 36
649 30
92 40
468 90
2,442 53
1,000 00
675 00
1,000 00
1,195 42
3,115 67
4,670 28
675 00
2,273 74
1,000 00
21 48
1,270 66
'5 3,678 83
3.612 10 1 3,612 10
Commuted 960 00 960 00
45 50 1 45 50
60 93 60 93
930 54 1 2,184 57
1,254 03
268 70
967 20
3,530 20
750 00
5.516 10
3,181 10
1,000 00
79 00
1,123 21
1,280 00
798 00
269 40
4,835 05
1,725 89
500 00
34 80
30 88
250 00
732 70
387 22
336 61
2,292 41
""'i2"50
1,541 45
977 65
890 15
786 70
2,311 75
2,407 39
1.000 00
130 02
1,291 72
1,362 85
702 91
589 86
3,265 01
1,714 13
324 10
390 74
744 10
468 90
2,442 53
2,819 00
31 00
35 40
681 50
877 11
1.018 70
967 20
3.5.30 20
* A. P. Cooke appointed by O.-in-C. 20th February, 1920.
I Died 12tli February, 1920.
t By R.S.O. Cap. 58, Sec. 17-
1920
INSPECTOR OF LEGAL OFFICES.
43
Officers throughout the Province of Ontario, etc. — Continued.
iceived for
jar's ser-
Total receipts by
officer from all
his offices.
Total
disbursements.
Net receipts.
Amount paid to
Province under
R.S.O., Cap. 17.
Net income.
Earnings of each officer pay-
able by the Province, the;
County, and the General
Public, respectively.
County
Total re
past yt
vices.
From
Prov-
ince.
From
County.
From
General
Public.
or District.
$ c.
151 97
$ c.
3,333 07
1.079 00
$ c.
879 66
'"■2"86
89 68
$ c.
2,453 61
1,076 20
$ c.
$ c.
2.453 61
1,076 20
$ c.
1,156 65
1,000 00
$ c.
1,462 43
$ c.
716 70
'"79*00
374 60
135 95
48 00
269 40
4,835 05
Huron.
137 32
106 72
2,647 25
2,557 57
61 51
2,496 06
540 71
586 49
750 00
405 00
1,100 00
5,902 45
1,295 80
4,606 65
703 33
3,903 32
703 86
2,429 75
534 80
647 81
1,781 94
534 80
........
1.781 94
534 80
1,965 35
500 00
432 58
'"s-i'so
5 00
75 00
32 70
387 22
, 336 61
1,049 81
1.000 00
34 50
200 00
97 50
! 210 15
786 70
2,311 75
: 960 54
"i95'42
' 458 20
69 05
1 140 41
589 86
3,265 01
Kenora.
280 88
5 26
275 62
".".'.'.'.
275 62
119 88
428 50
700 00
1,456 53
480 00
976 53
976 53
706 03
2,998 44
1,000 00
12 50
3,042 95
833 11
"936'66
2,165 33
1,000 00
12 50
2,106 95
"""i6"69
2,165 33
1,000 00
12 50
2,096 26
1,087 74
1,048 93
Kent.
211 45
312 40
1,114 20
407 30
675 00
554 10
1,000 00
3,988 60
930 00
3,058 60
.61 72
2,996 88
754 35
3,161 74
1,195 42
699 07
15 00
2,462 67
1,180 42
2,462 67
1,923 21
1,000 00
231 00
Lambton.
"65. 40
1.180 42
421 91
91 25
3,167 73
749 03
2.418 70
41 87
2,376 83
855 04
281 85
675 00
251 53
1,200 00
112 oO
4,670 28
925-00
3,745 28
272 64
3.472 64
*
514 34
"*36"45
138 42
194 99
2,228 47
1.000 00
36 45
1,048 25
915 81
"iii'oi
1,312 66
1.000 00
36 45
937 18
1.312 66
1,000 00
36 45
937 18
827 81
1,000 00
""335"80
101 00
675 00
665 40
"""265 '56
514 80
' 780 53
""'2i'48
20 00
33 50
1 92 40
468 90
2,442 53
: 968 10
Lanark.
3,655 53
218 15
3,437 38
137 48
3,299 90
700 70
3,519 70
960 00
31 00
101 40
2,208 37
1,209 10
""4i2"i6
2,310 60
960 00
31 00
101 40
1,796 27
1 ' ' '
2,310 60
960 00
31 00
101 40
1,796 27
1,630 00
960 00
' "698*54
254 50
750 00
1,014 00
Leeds and
Grenville
"""66"6o
236 70
413 06
"*'224'66
914 82
45 50
: 60 93
; 8 00
74 71
268 70
967 20
3,530 20
5,642 85
947 67
4,695 18
747 59
i
3,947 59
126 75
1
44
EEPORT OF
No. 6
Appendix F. — Return of fees and emoluments of the Judicial
County or
District and
Town.
Office.
Officer.
Amount earned.
Salary paid by
Province.
Total earnings •
and salary in
all offices.
Total received for
present year's
services.
Lennox &
Sheriff
Surrogate Judge .
Local Master
Crown Attorney. . .
Clerk of the Peace.
Local Registrar. . .
County Court Clerk.
Surrogate Regist'r.
Sheriff
G. D. Hawley . . .
Judge Madden . .
S. S. Lazier
W. M. Wilson . . .
W. P. Deroche .*.*."
Henry O'Loughlin
Judge Campbell. .
M. Brennan
Johnson Clench. .
J. Haddon Fell . .
Judge Hewson . . .
$ c.
1,757 99
687 05
274 00
498 44
1,152 64
73 00
262 00
1,128 83
3,142 46
Commuted
108 70
1,031 00
1,517 55
713 95
1,003 70
2,475 32
1.482 60
$
c.
$ c.
1,757 99
687 05
274 00
1,651 08
$ c.
1,396 22
ADDINGTON:
687 05
Napanee.
165 80
366 44
681 78
600 00
2,063 83
673 00
262 00
1,128 83
Lincoln :
St. Cathar-
3,142 46
1,008 70
2,193 70
900 00
92 70
ines.
Surrogate Judge . .
Local Master
Crown Attorney. . .
Clerk of the Peace.
Local Registrar. . .
County Court Clerk
Surrogate Regist'r.
Sheriff
900 00
2,548 55
687 00
976 31
675 00
4,867 97
1,331 25
924 40
2,475 32
Manitou-
LIN:
950
*500
00
00
2,432 60
500 00
1,976 29
Gore Bay.
Surrogate Judge.. .
Local Master
Crown Attorney . . .
Clerk of the Peace. .
Local Registrar . . .
District Court Clerk
Surrogate Regist'r.
Sheriff
Surrogate Judges [
Local Master
Deputy Registrar..
Crown Attorney. . .
Clerk of the Peace.
Deputy Clerk of the
Crown
tW. F. McRae . . .
C. C. Piatt. .....
D. M. Cameron . .
Judge Macbeth...
Judge Judd
H. S. Blackburn.
J. B. McKillo'p *. '.
Edmund Weld...
D. E. Bastedo...
Judge Mahaffy . .
168 00
296 69
8 00
79 15
350 25
7,223 14
1,300 00
1,000 00
377 44
1,744 14
1.920 75
2,343 73
146 00
1,249 97
6,072 27
1,598 91
250
00
714 69
310 00
104 50
1,287 40
8 00
850
00
929 15
350 25
MIDDLESEX:
London.
7,223 14
1,300 00
1,000 00
2,121 58
5,500 59
377 44
1,675 44
4,264 48
1,280 75
1,227 76
500
00
7,968 24
•
646 00
County Court Clerk.
SurrogateRegistrar
Sheriff
Surrogate Judge . .
Local Master
Crown Attorney. . .
Clerk of the Peace.
Local Registrar. . .
District Court Cl'k.
SurrogateRegistrar
Sheriff
Surrogate Judge . .
Local Master
Crown Attorney.. .
Clerk of the Peace.
Local Registrar. . .
District Court Cl'k
SurrogateRegistrar
1,144 97
6,012 27
MUSKOKA:
Brace bridge.
750
*500
00
00
2,348 91
519 60
1,977 09
500 00
Thomas Johnson
tC. S. Salmon...
H. C. Varin ....
Judge Valin ....
19 60
255 03
422 52
28 00
158 30
464 77
1,874 66
19 60
250
00
927 55
453 28
160 09
150
450
00
00
1,251 07
178 00
608 30
464 77
NIPISSINO :
North Bay
800 00
*500 00
2,674 66
502 10
2,084 78
500 00
T. E. McKee*.".'.;
T. J. Bourke .'.*.'!
2 10
747 53
368 30
192 90
756 10
1,063 85
2 10
250
00
1,365 83
892 50
203 30
150
450
00
00
2,612 85
342 90
1,206 10
1,063 85
*By R.S.O. Cap. .58, Sec. 17. fJ. H. Craig pro tern during 9 months' absence.
JAppointed by O.-in-C. 11th August, 1919.
1920
INSPECTOR OF LEGAL OFFICES.
45
Officers throughout the Proviuce of Outario, etc. — Continued.
<u in
V >> .
*i ^ tn
_
.
^ t^
^13
ments
receipts
er from
offices.
i
«
2
3
.9
'S
o
otal
offic
his
3"
g2^
^
H
2;
«J
^
Earnings of each officer pay-
able by the Province, the
County, and the General
Public, respectively.
From
Prov-
From
County.
From
General
Public.
County
or District.
$ C, $ CI $ C.| $ C, $ C.' $ c.
447 051,843 27l 339 39:1,503 88 1,503 88
687 05 ! 687 05 687 05
20 10 1 185 90 53 OOi 132 90 132 90
126 2011,725 18 371 831,353 35 1,353 35
550 76i ! i i
2.063 83 210 00'1,853 83 1,853 83
771 60
$ c,
674 07
778 70 2,972 40| 790 27
1,017 40
18 601
242 00 1 2, 397 49 i 536 30
492 18
1 20 4,755 97
23 80:
161 91
9 00
78 33
22 50
1,552 20
68 72
68 70
618 80
595 48
2,1.88 20
500 00
539 85
252 40
501 83
i ,"287 "46
22 50
7,052 79l2,412 27
1,300 00
1,000 00
2,190 30 374 00
30 60
525 36
95 24
245 60
292 80
112 60
147 60
3,722 79
7,833 84
2,502 45
519 60
954 21
{,'251 07
1,225 00
2.816 00
1.224 00
1 50
29 60
' 26*35
2,377 58 1,249 75
502 10
1,356 00 43 90
2]6i2'85| 26748
361 20
5 00
600 00
2.182 13' 2,182 13 948 25
1,017 40! 11.017 40' 900 00
1,861 19' 11,861 19 806 00
I ! 275 85
4,216 121 508 063,708 06! 675 00
1,885 80
500 00
1,885 80
500 00
501 83
i.' 264 '961
501 83
1,264*96
4.640 52
1,300 00
1,000 00
1,816 30
2.497 79
5.017 84
1.278 45
518 10
924 61
1.230 72
1,127 83
502 10
1.312 10
2i465'37
49 77
916 06
4,640 52
1.300 00
1,000 00
1,816 30
2,448 02
4.101 78
1,278 45
518 10
924 61
1.230 72
1,127 83
502 10
1,312 10
2.405 37
2,256 89
500 00
418 00
296 68
850 00
3,072 50
1,687 82
213 75
500 00
2,199 03
500 00
483 58
417 52
150 00
450 00
2,280 56
500 00
757 53
368 30
150 00
450 00
76 00
941 54
1.167 29
$ c.
312 32
687 05
274 00
61 24
206 10
73 00
262 00
1,128 83
1,026 92
125 00
1,067 70
108 70
100 00
174 00
713 95
,003 70
,475 32
175 71
2,018 75
213 00
1,941 54
8 00
79 15
350 25
,131 00
,300 00
,000 00
377 44
,744 14
19 93
188 44
146 00
,249 97
.072 27
149 88
19 60
21 45
5 00
28 00
158 30
464 77
394 10
Lennox and
Addington.
Lincoln.
Manitoulin.
Middlesex.
Muskoka.
2 10
240 00
192 90
756 10
,063 85
Nipissing.
46
REPORT OF
No. 6
Appendix F. — Return of fees and emoluments of the Judicial
County
or District
and Town.
Office.
Officer.
p. g
efl'
03
CO .7i
.a u to
a a <u
« "= o
^ eS
« S
1> .^ CO
S J< a>
■g P. CO
Norfolk
8imcoe .
NORTHUM-
BERLAND
AND
DURHAM :
Cobourg . .
Ontario
Wiiitby
Sheriff Walter Tisdale . .
Oxford -.
Woodstock
Surrogate Judge
Local Master
Crown Attorney. . .
Clerk of the Peace.
Local Registrar . .
County Court Cl'k.
SurrogateRegistrar
Sheriff
Surrogate Judge. ..
Local Master ....
Crown Attorney.. .
Clerk of the Peace.
Local Registrar . .
County Court Clerk
SurrogateRegistrar
Sheriff
Surrogate Judge.. .
Local Master . . . .
Crown Attorney. . .
Clerk of the Peace.
Local Registrar. . .
County Court Cl'k.
SurrogateRegistrar
Judge Boles.
1,809 27
1,000 00
T. R. Slaght, K.C.
C. C. Rapelje....
D.J.Nesbitt.
Judge Ward.
Judge Roger.
W.F.Kerr..
John T. Field . . .
J. F. Paxton
tG. Y.Smith....
J.E.Farewell, KC
Horace Bascom , .
Parry
SOUND:
Parry Sound
Sheriff Wm. McGhee. . . .
Surrogate Judge .. Judge Wallace..
Local Master ,W. T. McMullen.
Crown Attorney. . . Ir. N. Ball
Clerk of the Peace .
Local Registrar . . .
County Court Clerk
SurrogateRegistrar
PEEL:
Brampton.
Sheriff
Surrogate Judge . .
Local Master
Crown Attorney. . .
Clerk of the Peace.
Local Registrar. ..
District Court Cl'k.
SurrogateRegistrar
Sheriff
Surrogate Judge. ..
Local Master
Crown Attorney. . .
Clerk of the Peace.
Local Registrar. ..
County Court Cl'k.
SurrogateRegistrar
Peter McDonald.
Sam'l Armstrong
Judge Powell
W. L. Haight. ..
Frederick Tasker
[son
Nathan Hender-
Judge Justin ....
Walker S.Morphy
J. B. Dixon
671 81
1,891 46
80 20
362 35
2,213 06
3,496 94
Commuted
43 20
1,252 05
1,431 71
106 60
604 45
4,370 10
2,450 63
1,000 00
51 75
980 -80
1,381 99
53 75
447 67
2,647 58
3,030 72
Commuted
51 40
384 98
1,155 59
348 70
845 30
4,883 94
2,667 74
675 00
1,000 00
750 00
$ c.
1,809 27
1,000 00
2,563 27
'sisso'ei
3,496 94
43 20
2,683 76
5,831 15
675 00
1,000 00
450 00
750 00
*500 00
944 88
367 34
245 15
345 50
931 54
2,168 19
1,000 00
226 05
551 91
614 17
176 30
236 80
2,167 54
1,311 37
518 16
1,125 45
755 20
362 35
2,213 06
2,657 83
2,450 63
1,051 75
2,362 79
'3!824*66
792 95
507 96
856 60
604 45
4,370 10
1,888 56
1,000 00
883 60
764 61
728 75
447 67
2,647 58
3,080 72, 2,460 35
51 40
1,540 57
6,527 94
3,417 74
500 00
13 70
312 98
703 89
758 70
780 88
4,449 06
2,617 80
250 00
1,562 22
600 00
2,122 19
2,168 19
1,226 05
1,166 08
600 00
3,180 64
822 17
186 91
845 15
345 50
931 54
1,638 01
1,000 00
86 70
440 91
486 22
776 30
236 80
2,167 54
»By R.S.O. Cap. 58, Sec. 17.
tT. A. MacGillivray, additional Surrogate Judge without fees,
0-in-C. 4th January, 1919.
1920
INSPECTOR OF LEGAL OFFICES.
47
Officers throughout the Province of Ontario, etc. — Continued.
»4 1
o u
Total receipts by
officer from all
his offices.
Total
disbursements.
Net receipts.
Amount paid to
Province under
R.S.O. Cap. 17.
a
o
o
a
-t-»
<u
Earnings of each officer pay-
able by the Proyince, the
County, and the General
Public, respectively.
County
or District.
Total re
past}
vices.
From
Prov-
ince.
From
County.
From
General
Public.
$ c.
521 13
$ c. $ c.
1,832 50 796 98
1,000 00
$ c.
1,035 52
1,000 00
$ c. $ c.
1,035 52
1,000 00
$ c.
523 50
$ c.
820 48
$ c.
465 29Norfo]k.
1,000 00
166 50
584 04
2,394 15
614 82
1,779 33
jl,779 33
249 75
169 55
675 00
305 00
1,266 00
117 06
455 91
80 20
362 35
3,330 61
53 7013.976 m
105 38
3,171 53
2,213 06'
821 15
3,478 98
1,000 00
1,394 82
2,084 16
1,000 00
2,084 16
1,000 00
1,102 80
1,000 m
1,248 00
1,146 14
Northum-
berland
43 20
372 54
389 37
2,062 76
413 16
1,649 60
i,649 60
866 68
741 36
750 00
382 30
680 90
3 07 Durham.
9 45
5,831 15
671 20
5,i59 95
1,043 96
4,115 99
106 60
604 45
4,370 10
711 88
1,000 00
51 75
419 20
23 70
53 75
447 67
2,647 58
1,244 52
439 90
"""44'25
2,328 46
1,044 25
787 12
1,541 34
1,044 25
1,541 34
1,044 25
1,090 90
647 85
Ontario.
117 40
287 16
2,052 77
481 55 1.571 22
1,571 22
561 60
493 34
675 00
'"'864'95
3,824 00
5i8 003,306 00
Ill 20
3,194 80
•
829 80
3,290 15
1,000 00
19 00
1,545 41
1,421 74 1,868 41
:i,000 00
i 19 00
1,545 41
1,868 41
1,000 00
19 00
1,545 41
842 50
1,000 00
943 70
Oxford.
5 30
51 40
'"26'76
348 70
845 30
4,883 94
365 03
72 00
456 54
iii 48
114 22
450 00
267 50
1,014 67
5,988 64
1,144 55 4,844 09
i
822 05
4,022 04
-
596 90
3,214 70
500 00
1,788 26
1.426 44
1,426 44
500 00
3,052 71
500 00
Parry
Sound..
500 OOl
1
150 00
1,573 21
405 ooii.ies 2!!
1 1
1.168 21
1,063 88
349 84
600 00
131 00
17 50
245 15
345 50
931 54
637 32
1,000 00
226 05
90 26
"176*30
236 80
2 167 54
164 13
2,122 19
33 45 2.088 741
2,088 74
'
1
563 23
2,201 24
1,090 OOl
971 45
1
,1
1,229 79
1.090 OOl
l,;i29 79'
1,090 00'
1
847 45
683 42
Peel.
3 30
1.:. :...'!
83 00
117 25
1,127 38^
173 83; 953 55
953 55'
247 001
98 60
600 00
'" 2i4 65|
515 57
3.180 64
267 562,913 08
41 30
2,871 78
1
t
48
RE POET OF
No. 6
Appendix F.— Report of fees and emoluments of the Judicial
County
or District
and Town.
Office.
Officer.
•73
^
U
13 •
<D
cj o
■*^
o, a
fl
>> >
S3
u <=>
O
S '-'
a
1^^
<
02
03 .3
d >. .
•^ »-l to
fl C3 03
a> toSO
PERTH :
Stratford.
Peter-
borough:
Peterboro
Prescott
& Russell
L'Orignal
Sheriff.
Prince
EDWARD:
Picton . . .
RAINY
River:
Fort
Frances
RENFREW:
Pembroke
Sheriff
Surrogate Judge..
Local Master
Crown Attorney . .
Clerk of the Peace.
Local Registrar . .
County Court Clerk
SurrogateRegistrar
Sheriff
Surrogate Judge . .
Local Master
Crown Attorney . . .
Clerk of the Peace.
Local Registrar . . .
County Court Clerk
SurrogateRegistrar
ThomasMagwood
Judge Barron . . .
G. G. McPher'son,
K.C.
E. Sydney Smith,
K.C.
J. A. Hall
Judge Huycke.
G. W. Hatton .
G. J. Sherry . .
Surrogate Judge . .
Local Master
Crown Attorney . . .
Clerk of the Peace
Local Registrar ....
County Court Clerk
SurrogateRegistrar
Sheriff
Surrogate Judge..
Local Master
Crown Attorney. ..
Clerk of the Peace .
Local Registrar. ..
County Court Clerk
SurrogateRegistrar
Sheriff
Surrogate Judge
Local Master ....
Crown Attorney.
Clerk of the Peace.
Local Registrar ,
District Court Clerk
SurrogateRegistrar
Albert Hagar. ..
Judge
Constentineau.
Louis Cote. . . .
Joseph Belanser
D. J. Barker . . .
tJudge McLean.
R. H.Hubbs...
NehemiahGilbert
W. A. Baker....
Judge McLennan .
2,341 51
Commuted
Commuted
841 48
2,110 90
104 20
830 45
3,485 95
2,572 13
1,000 00
294 70
1,214 20
1,297 35
591 14
1.426 42
2,635 70
1,766 59
690 50
19 00
223 15
968 79
8 00
328 30
1,798 23
1,722 61
603 00
35 30
194 92
567 67
34 26
385 75
1,589 35
1,872 66
Sheriff
Surrogate Judge . .
Local Master
Crown Attorney . . .
Clerk of the Peace.
Local Registrar...
County Court Clerk
SurrogateRegistrar
N. L. Croome . . .
Wm. H. Elliott*.
Alex. Morris. . .
Judge McNamara
J. H. Burritt,K.C.
:H. W. Perrett..
104 90
357 05
450 30
72 00
316 60
351 29
3,419 98
662 50
7 70
373 82
835 58
33 40
377 15
1,858 55
873 00
850 00
$ c.
2,341 51
1,723 00
2,952 38
675 00 5,095 60
2,572 13
1,294 70
! 2,511 55
"675 '66r'5',328'26
1,766 59
709 50
"i',i9i*94
675 00
2,809 53
1,722 61
638 30
762 59
600 00
2,609 30
750 00
*500 00
2,622 66
604 90
250 00
1,057 35
600 00
1.339 89
3,419 98
670 20
1,209 40
600 00
2,869 10
.z>.
Hi U <U
■g P,o>
$ c.
1,679 25
593 08
1,089 81
779 20
633 46
3,255 72
1,870 50
1,000 00
87 00
1,105 20
811 89
1,057 65
1,055 47
2,617 60
1,170 73
690 50
19 00
223 15
578 79
683 00
326 45
1,773 03
1,243 11
603 00
27 30
111 00
371 01
634 20
385 75
1,589 35
1,971 31
500 00
104 90
476 05
260 65
522 00
316 60
351 29
2,888 31
662 50
7 70
322 82
544 82
633 40
377 15
1,858 55
t Judge McLean appointed Surrogate Judge, O.-in-C. 23rd September, 1919, appomted Local
Master, O.-in-C. 29th .January. 1920. * By R.S.O. Cap. 58. Sec. 17. t Resigned
from 1st April, 1920, O.-in-C, 26th March, 1920.
1920
INSPECTOR OF LEGAL OFFICES.
id'
Officers throughout the Province of Ontario, etc. — Continued.
.2 '
Total receipts by
officer from all
his offices.
CO
d
B
0)
to
_, 3
CO
P<
o
«
M
Amount paid to
Province under
R.S.O. Cap. 17.
a
o
o
.9
Of
Earnings
able by
County
Public,
of each officer pay-
the Province, the
, and the General
respectively.
County
or District.
Total n
past yt
vices.
From
Prov-
ince.
From
County.
From
General
Public.
$ c.
704 80
$ c.
2,384 05
1,723 00
$ c.
1,047 00
$ c.
1,337 05
1,723 00
$ c.
$ C.
1,337 05
1,723 00
$ c.
987 10
873 00
b50 00
412 68
505 40
675 06
$ c.
738 36
$ c.
616 05
Perth.
268 60
624 58
2,576 07
498 00
2,078 07
7 80
2,070 27
158 80
1,496 10
270 00
109 40
104 20
830 45
3,485 95
659 73
1,000 00
294 70
582 65
294 44
591 14
1,426 42
2,635 70
440 65
690 50
19 00
14 45
442 56
8 00
328 30
1,798 23
387 11
603 00
35 30
5 00
70 64
34 20
385 75
1,589 35
522 76
42 76
5,312 93
1,106 95
4,205 98
502 99
3,702 99
159 11
442 68
665 50
2,536 00
1,311 70
934 33
1,601 67
1,311 70
1,601 67
1,311 70
1,233 45
678 95
Peter-
borough,
224 70
224 20
471 69
2,6i2 98
1,040 05
1,572 93
1,572 93
608 55
119 25
675 00
23 00
883 66
214 20
204 30
5.155 72
682 20
4,473 52
636 76
3,836 76
7 10
553 20
1,723 93
709 50
914 40
809 53
709 50
809 53
709 50
759 25
566 69
Prescott
and
Russell.
801 94
319 95
481 99
481 99
168 70
8 60
675 00
40 00
517 63
2,815 43
513 60
2,301 83
2,301 83
7 30
25 65
211 65
1,454 76
638 30
176 45
1,278 31
638 30
1,278 31
638 30
516 00
819 50
Prince
Edward.
8 00
17 20
212,02
711 23
339 00
372^23
372 23
73 92
15 65
600 00
116 00
481 38
2,609 30
21 30
2,588 00
8 80
2,579-20
601 30
2,572 61
604 90
754 34
1,818 27
604 90
1,818 27
604 90
2,099 90
500 00
RainyRiver
104 90
81 00
969 50
969 50
969 50
607 05
275 55
600 00
151 80
174 75
72 00
316 60
351 29
1,002 89
662 50
7 70
"i27*33
33 40
377 15
1,858 55
75 00
1,264 89
762 00
502 89
502 89
422 50
3,310 81
670 20
1,506 87
1,803 94
670 20
1,803 94
670 20
1,156 80
1,260 29
Renfrew.
75 00
303 37
1,246 01
200 00
1,046 01
1,046 01
345 16
36 30
600 00
28 66
671 95
2,869 10
185 00
2,684 10
18 41
2,665 69
50
EEPORT OF
No. 6
Appendix F. — Retura of fees and emoluments of the Judicial
County
or District
and Town.
Office.
Officer.
CO
a.a
.2 t^ .
d »3 CO
»-c C^ 0)
'cSt5 °
-** ca ^
<u 55 «
CO >
™ *- 4)
SIMCOE :
Barrie. ,
Stormont,
DUNDAS
AND
Glen-
garry :
Cornwall .
SUDBURY :
Sudbury.
Temiskam-
iNG :
Haileybury .
Thunder
BAY:
Port Ar-
thur ....
Victoria ;
Lindsay
Sheriff
Surrogate Judge . . .
Local Master
Crown Attorney. . .
Clerk of the Peace.
Local Registrar. . .
County Court Clerk
Surrogate Regist'r.
Sheriff
Surrogate Judge. . .
Local Master
Crown Attorney. . .
Clerk of the Peace.
Local Registrar. . .
County Court Clerk
Surrogate Regist'r.
Sheriff
Surrogate Judge . . .
Local Master
Crown Attorney. . .
Clerk of the Peace.
Local Registrar. . .
Dist. Court Clerk..
Surrogate Regist'r.
Sheriff
Surrogate Judge. . .
Local Master
Crown Attorney. . .
Clerk of the Peace.
Local Registrar . . .
District Court Cl'rk
Surrogate Registrar
jSheriff
jSurrogate Judge. . .
iLocal Master
jCrown Attorney. . .
Clerk of the Peace.
Local Registrar. . .
JDist. Court Clerk..
Surrogate Regist'r.
jSheriff
[Surrogate Judge. ..
ILocal Masters . . . |
iCrown Attorney . . .
Clerk of the Peace.
Local Registrar . . .
County Court Clerk
Surrogate Regist'r.
ID. H. McLaren
Judge Vance . .
J. R. Cotter. . . .
JohnMackay.
E. A. Little.
W. R. Mack
Judge O'Reilly..
J. G. Harkness. .
J. A. McDugald..
Alex. Irving
Judge Kehoe
2,992 87
Commuted
43 10
1,531 41
1,546 59
42 50
1,103 50
5,031 50
2,924 29
1,000 00
Commuted
1,673 63
1,.311 00
48 00
769 25
3,573 10
4,454 00
R. R. McKessock,
• < K C
J. D.Shipley..
George Caldbick
Judge Hartman
F. L. Smiley...
T.J. Meagher..
A. W.Thompson,
Judge O'Leary . ,
W.F.Lang worthy
' ' K C
T. S. T. Smellie.
A. E. Vrooman.
Judge McMillan
Judge Swayze . .
T. H. Stinson . . .
fJ. H. Sootheran
46 60
8,459 41
1,055 49
212 00
1.605 00
692 43
5,388 77|
$ c.
1,490
750
188
2,087
1,232
6,4.30 15
135
1.396
297
1,083
1,221
949
1,524
1,000
37
1,161
1,207
67
524
2,325
1,000 00
750 00
400 00
675 00
$ c.
2,992 87
3,121 10
1,896 00
2,924 29
1,400 00
2,984 63
750 00
5,140 35
950 00
*500 00
5,404 55
546 60
250 00
9,764 90
600 00
3,109 43
1,000 00
*500 00
6,388 77
505 10
250 00
2,490 18
150 00
450 00
4,108 95
1,000 00
*500 00
7,430 15
535 00
250 00
1,944 27
600 00
3,854 60
1,524 91
1,000 00
37 00
2,368 43
3.592 13
2,677 79
10 20
1,186 26
977 30
792 50
1.103 50
5,031 50
2,323 67
1,000 00
400 00
1,341 40
550 81
798 00
769 25
3,573 10
4,466 60
500 oa
46 60
7,492 06
424 13
812 00
1,605 00
692 43
5,045 79
500 00
5 10
783 45
620 85
338 90
2,537 95
1,232 10
5,235 03
500 00
98 00
1,100 4)
86 02
1.683 69
1,221 00
949 91
1.104 84
37 00
1.014 56
534 25
742 03
524 70
2,325 40
♦By R.S.O.. Cap. 58. Sec. 17. fDied October 12th. 1919. t Appointed by O.-in-C. 14th March. 1919.
1920
INSPECTOR OP LEGAL OFFICES.
51
Officers throughout the Province of Ontario, etc. — Continued.
O 00
eS
13 M S
li.
o —
'50.2
^ M
$ c.
777 83
424 92
578 47
$ c. $ c.
3,455 62 2.101 04
1.000 00
3,177 15i 505 56
f, c.
1,354 58
1,000 00
2,671 59
528 80
1.896 001 180 00
5,'ml,o"m'oo
423 61
312 28
2,852 47 611 71
1 , 400 00
4,551 50
2,240 76
1,400 00
2,628 10 452 74
5!i46'35iii933'26
2,175 36
1,006 37 5.472 97,2 497 60
i 546 60
738 56|8, 832 15 1,800 00
177 40
3,109 43! 520 00
167 68
82 00
164 23
912 96
5 213 47 1,709 16
500 10
1,650 58
4 ! 168*95
790 00
668 20
6,147 99 3,439 84
598 CO
00
184 05|1,533 47
163 0(j|
13,854 60 771 09
303 2111.408 05
11.000 00
609 34
11 9:i| 48 90
71 0011,907 22 517 35
287 4l|
|3,592 13 825 00
1.716 00
3,207 09
2,975 37
546 60
7,032 15
2!589"43
3.504 31
505 IC
860 53
3,440 7i
2,708 15
598 00
1,525 47
3,083 51
798 71
1,000 00
48 90
1,389 87
2,767 13
ago
Earnings of each officer pay-
able by the Province, the
County, and the General
Public, respectively.
From
Prov-
ince.
From
County.
j From
j General
I Public.
County
or District.
82 27
675 75
17 53
"9i'42
8 9-1
138 15
66 70
26 72
$ c.|
1,354 58
1,000 00
2.589 32
1,716 00
3.875 75
2,240 76
1,400 00
2,157 83
3!ii5*67
2,975 37
546 60
7,032 15
2! 580 '49
3,504 31
505 10
860 53
3 ,'302' 60
2.708 15
598 00
1,525 47
sioie'si
798 71
1,000 00
48 90
1,389 87
2.740 41
9 c.
720 34|
1,000 03i
$ c. $ c.l
996 34| 1,276 19 Simcoe.
871 311
213 50i
750 00:
571 70
1,333 09
43 10
88 40
42 50
5,031 50
1,023 45
400 00
727 62
96 75
750 00
907 26
4,110 15
500 00
4,688 39
955 49
600 00
3,263 74
500 00
1,326 38,
868 05
150 00!
450 00 i
5,619 34
500 00'
1,646 901
297 37 1
600 00'
602 80:
1,131 16|
408 52
675 00
163 99
616 26
993 58,Stormont.
1.000 OOl Dundas
and Glen-
garry.
782 02!
597 99
48 00
769 25
3,573 10
1,294 40
46 60
4,021 02
100 00
212 00
1,605 00
692 43
3,125 03
5 10
163 75
132 00
188 90
2,087 95
1.2.32 10
Sudbury.
Temiskam-
ing.
1.810 81 Thunder
Bay.
135 00
1,083 69
1,221 00
949 91
515 27 I 406 84
1,000 00
37 00
30 00
798 75'
67 03
524 70
2,325 40
Victoria.
52
EEPORT OF
No. 6
Appendix F. — Return of fees and emoluments of the Judicial
County
or District
and Town.
Office.
Officer.
I— I »H
l-l C4 ID
« t>> -.
Waterloo
Kitchener
Welland
Welland .
WELLING-
TON:
Guelph .
Went-
WORTH :
Hamilton
YORK:
Toronto
Sheriff
Surrogate Judge. . .
Local Master
Crown Attorney . . .
Clerk of the Peace.
Local Registrar . . .
County Court Clerk
Surrogate Regist'r
Sheriff
Surrogate Judge. . .
Local Master
Crown Attorney . . .
Clerk of the Peace.
Local Registrar . . .
County Court Clerk
Surrogate Regist'r.
Sheriff
Surrogate Judge. . .
Local Master
Local Registrar . . .
County Court Clerk
Surrogate Regist'r.
Crown Attorney ..
Clerk of the Peace
Sheriff
Surrogate Judge. . .
Local Master
Crown Attorney . . .
Clerk of the Peace .
Local Registrar. . .
County Court Clerk
Surrogate Regist'r.
Sheriff ,
Surrogate Judges ,
Crown Attorney. ..
Clerk of the Peace
County Court Clerk
Surrogate Regist'r .
H . G. Lackner . .
*Judge Reade . .
J. J. A. Weir . . .
D. S. Bowlby . .
E. J. Beaumont.
John M. Scully.
James Smith
Judge Livingstone ,
T. D. Cowper.
J. E. Cohoe..
A. S. Allan
t Judge Chadwick.
Judge Hayes
W. H. Kingston,
K.C.
lA. H. Macdonald,
K.C.
J. T. Middleton...
Judge Snider
Judge Gauld
S. F. Washington,
' ' K C
H. C.Gwyn, K.C*
Alex. McCowan . .
gJudgeCoatsworth
j^udge Morgan. . . .
Judge Morson ....
Judge Denton ....
II Judge Widdifleld
R. H. Greer
H.E.Irwin, K.C.
R. A. Pyne
A. F.Wallis
TORONTO: Sheriff iFred'k Mowat.... 38,919 45
Crown Attorney... |. I. W.S.Corley. K.C. Commuted 6.000 00
$ c.
3,367 94
1,000 00
178 16
1,792 90
1,078 85!
292 751
881 75
3,906 771
3,476 20l
1,000 ool
103 60
1,836 50
1,559 36
180 30
1,047 95
3^088 25
2,646 01
Commuted
91 66
126 70
463 55
4,007 53
702 92
2,444 13
9,908 65
1,500 00
1,000 00
776 10
5,088 72
3,037 89
207 33
3,355 90
8,161 78
20,498 801
2,600 00
1,600 00!
1,600 00
1,600 00
1,600 oo'
12,881 11
14,396 18
16,148 20:
32,078 8l'
3.367 94
1,000 00
178 16
2,871 85
675 00
1,849 50
3,906 77
3,476 20
1,103 60
3,395 86
800 00
5,116 50
1,000 00
2,646 01
1,000 00
91 66
4,897 28
300 00
3,147 05
9,908 65
1,500 00
1,776 10
8,126 61
750 00
12,475 01
498 80
600 00
600 00
600 00
600 00
600 00
881 11
396 18
148 20
078 81
38.919 45
**8.584 92
$ c.
2,466 54
'"mih
1,318 70
1,047 55
954 15
771 25
3,552 22
2,753 39
1,000 00
193 60
1,165 50
1,021 16
980 30
1,047 95
3,088 25
2,194 91
908 34
91 66
77 70
236 30
437 05
3,981 28
599 92
2,029 89
8,015 75
1,000 00
290 40
3,870 92
1,921 95
957 33
3,355 90
8,161 78
16,329 47
8,823 31
8,612 99
16,148 20
32,078 81
35,085 22
* Died 26th January, 1919. Judge Hearn appointed, O.-in-C. 3rd October, 1919.
t Judge Chadwick resigned, O.-in-C, 27th September, Judge Hayes appointed
I Died 13th February, 1920 ; Nicol Jeffrey appointed pro tem, O.-in-C. 20th February, 1929.
g Appointed, O.-in-C. 11th August 1919.
II Appointed, O.-in-C. 29th October, to take effect from 1st October, 1919.
UPayable by City of Toronto, $1,066.10, by Dominion Government, $77.00.
** Commission on fines, $629.92. Fees for liquor prosecutions, $455.00. Fees from City
commuted under O.T.A., $1,500.00.
1920
INSPECTOE OF LEGAL OFFICES.
53
Officers throughout the Province of Ontario , etc. — Concluded.
Total received for
past year's ser-
vices.
Total receipts by
officer from all
his offices.
■•J
0
a
«
u
^ CO
Net receipts.
Amount paid to
Province under
R.S.O. Cap. 17.
Net income.
Earnings of each officer pay-
able by the Province, the
County, and the General
Public, respectively.
From v^r.^ ' From
ince. '^""""J" j Public.
County or
District.
J c
673 47
$ c.
3,140 01
1,000 00
128 16
2,613 00
$ CI $ c.
1,402 1411,737 87
[1,000 00
! 128 16
670 001,943 00
1
$ c.
$ c.
1,737 87
1,000 00
128 16
1,943 00
$ c.
1.508 67
$ c.
781 99
$ c.
1,077 28
1,000 00
178 16
292 75
Waterloo.
25 00
1
218 50
28 25
1,264 20
78 85
675 00
528 70
1,000 00'
1.775 65
416 00 1,359 65
1,359 65
50 25
881 75
3,906 77
875 15
718 25
4,270 47
3,693 64
1,103 60
866 55 3,403 92
1,223 00 2,470 64
1,103 60
130 78
3,273 14
2,470 64
940 25
1,758 25
842 80
Welland.
1,103 60
1,000 00
103 60
250 00
50 00
180 30
1,047 95
532 00
429 24
3,147 90
984 00 2,163 90
16 39
2,147 51
986 50
246 58
800 00
600 00!
1,262 78
5,116 50
1.283 55 3,832 95
316 47
3,516 45
3,088 25
431 84
2,626 75
908 34
91 66
5,005 31
951 501,675 25
908 34
91 66
565 05 4,440 26
"58i*28
1,675 25
908 34
91 66
3,858 98
1,079 36
908 34
1,120 18
446 47
Welling-
ton.
91 66
126 70
"463*55
4,007 53
23 62
650 78
4,602 29
1,500 00
1,000 00
776 10
262 00
16 75
207 33
3,355 90
8,161 78
3,994 87
2,600 00
1,600 00
1,600 00
1,600 00
1,600 00
4.*8i7'22
16,148 20
32,078 81
29,970 72
12 30
300 00
74 70
185 98
8 00
85 31
2,723 12
403 60 2,319 52
31 95 2,287 57
496 80
93 35
4,133 96
182 50
1,700 00
1,172 40
1,863 19
9,878 94
1,500 00
1,897 95
3,698 45
6,180 49
1.500 00
1,897 95
6.180 49
1,500 00
1,897 95
Went-
worth
607 55
1,280 80
8,039 96
2,356 97
5,682 99
1,391 50
4,291 49
4,926 72
601 30
750 00
966 29
2,419 84
12,475 01
2,631 67
9,843 34
5,259 00
4,584 34
2,891 34
19,220 81
9,676 13
9,544 68
2,740 22
6.804 46
15,072 23
1,431 70
York.
2,387 60
1,919 90
11.210 91
5,505 07
16.148 20
32,078 81
38,478 61
8.584 92
2,507 59
10.532 89
6,441 86
5,305 97
21,647 03
8,703 32
5,027 82
9,706 34
26,772 84
16.83158
8 584 92
2,901 66
1,063 91
5,135 71
20,495 56
9,298 43
5,801 66
3,963 91
4.570 63
6,277 28
7,533 15
654 01
3,810 65
12,227 10
5,768 31
3,393 39
7,350 48
6,000 00
^455 25
Toronto.
54 • REPORT OF No. 6
_
Appendix G. — Table showing the business of the High Court Division of the Supreme Court
of Ontario, transacted in Toronto during 1919, compiled from statements furnished by the
oflBcers at Osgoode Hall.
CENTRAL OFFICE.
CLERK OF Records and Writs :—
Writs of summons issued, of which 44 were concurrent writs 1 ,686
Actions entered in Procedure Book commenced by writs issued during the year 1919 901
previous year 3
" " " otherwise than by writ 122
Praecipe Orders issued 99
Records passed , 417
Writs of Execution Fi. Fa. issued 306
" renewed, and Alias and Pluries Writs issued 203
Special writs (Habeas Corpus, etc.) issued 28
Clerk in Chamber :—
Chamber Orders and Fiats 3 , 641
Chamber fylings.. 4,883
Office of the Registrars :—
Actions entered for trial with Jury 84
" " without a Jury 284
Amount of Jury fees paid City Treasurer $219 00
Judgment Clerk :—
Court orders 712
Deeds Poil entered and filed 93
Judgments entered without trial 83
after trial 140
" in Chambers 56
under Con. Rule 600 48
" by default, mortgage actions 175
" ordinary " 170
" in mechanics' lien actions 18
of official referees 2
entered in respect of Writs issued in the year 1913 2
1915 1
1916 5
191/ 34
1918 170
1919 478
Total judgments entered 690
Judgments from outer counties recorded 701
Approximate amount recovered on Judgments (exclusive of costs) .. $4,619,491 88
Approximate amount of Taxed costs (including disbursements) on
judgments of all kinds $29,697 00
OFFICE OF THE INSPECTOR AND REFEREE OF TITLES.
Petitions received under The Quieting Titles Act • • • ^
Certificates of Title granted under The Quieting Titles Act 16
Matters pending ^^il
ACCOUNTANT'S OFFICE.
Amount of moneys paid into Court $3 , 666 , 047 46
" outofCourt 3,671,609 96
Number of directions issued for payments of moneys into Court 2,498
" cheques issued i' 'or -
new accounts opened 1 ,30»
1920
IX>?E( TOi; <iF J.EItAL offk es.
Appendix G. — Table showing the business of the High Court Division of the Supreme Court
of Ontario, transacted in Toronto^ etc.— Continued.
OFFICE OF THE MASTER IN ORDINARY,
References before Master and Assistant Master.
Master.
Assistant
Master.
Trustees accounts
Partition
2
sh
4
1
•>
■J
1
Foreclosure
Administration
Title
Partnership
Alimony
Winding up
Lunacv
Executors' accounts
Mechanics' liens - -
76*
Heirs
Sale
V
Damages
Redemption or sale
Receivership
1
1
1
Specific performance
Trials
.
109 1
76
Orders issued by the Master in Winding-up Matters, 21.
* These were taken before Mr. Roche, acting for the Assistant Master.
+ All of these were taken by the Chief Clerk of the Master's office.
REFERENCES BEFORE OFFICIAL REFEREES.
Master
in Chambers.
Mr. McAndrew
Total
Sale
Specific Performance
Trial or assessment 4
4
Trustees and Executors' accounts
Winding up 2S
'^S
Lunacv 1
1
Accounts
Mechanics' liens
Title
Partition or sale
Administration 2
V
Receivership 3 >
.3
Foreclosure 1 |
1
Under Arbitration Act ■
Vendor and Purchaser
Partnership accounts ?j
3
42
nil
42
FEES PAID IN LAW STAMPS.
Clerk Records and Writs ,! $7 ,
Judgment Clerk .3
Registrars' office ^^""^ ^^^ ^^^ ^1'1^2 701 ^
negisirar= omce , p^^. g^^^rthand Reporters' Fund 1 .143 00/ "■
Clerk in Chambers 3 ,
Office of the Inspector and Referee (Quieting Titles)
Accountant's office 1 .
Master in Chambers as Official Referee
Master in Ordinary 1 .
Assistant Master-in-Ordinary
Registrar of the Court of Appeal 1 .
.934
.50
.167
80
33.5
70
10.5
70
117
50
111
40
509
.30
585
80
28
00
785
90
56
EEPORT OF
No. 6
APPENDIX H.— Table showing the number of actions tried or otherwise disposed of by the
Judges of the High Court Division and of the Divisional Courts of the Appellate Division
of the Supreme Court of Ontario, and the disposition thereof during the year ending Dec.
31st, 1919.
Trial Judges.
Actions tried or otherwise disposed of by the Judges of the High Court Division of the Supreme
Court of Ontario.
County or District.
Algoma
Brant
Bruce
Carleton
Daflferin
Elgin
Essex
Frontenac
Grey
Haldimand
Halton
Hastings
Huron
Kenora
Kent
Lambton
Lanark
Leeds and Grenville
Lennox and Addington
Lincoln
Manitoulin
Middlesex
Muskoka
Nipissing
Norfolk
Northumberland and Durham
Ontario
Oxford
Parry Sound
Peel
Perth
Peterborough
Prescott and Russell
Prince Edward
Rainy River
Renfrew
Simcoe
Stormont, Dundas and Glengarry.
Sudbury
Temiskaming
Thunder Bay
Victoria
Waterloo
WeUand
Wellington
Wentworth
York
With a Jury.
3
1
1
14
Without a Jury.
Totals
2
2
6
56
131
14
6
7
47
1
5
23
8
3
1
20
8
2
14
4
3
10
21
1
1
3
2
4
5
4
4
13
9
1
4
2
1
9
5
11
18
1
5
13
2
12
143
478
Total
17
7
8
61
1
7
28
8
4
1
0
23
9
2
19
7
1
8
4
11
1
26
2
2
4
2
6
6
4
4
15
9
0
1
4
3
1
10
8
13
18
3
5
15
4
18
199
609
1920
INSPECTOR OF LEGAL OFFICES.
57
Appendix H. — TaWe showing the number of actions tried, etc. — Continued.
Judges in Chambers.
Allowed
or varied.
Dismissed.
Standing for
Judgment.
Total.
Toronto : —
Appeals from the Masters in Chambers
Acting Masters in Chambers
" Local Masters and other officers act-
ing in Chambers
Appeals from Official Referees
" Local Taxing Officers
" Taxing Officers at Toronto
Motions, other than appeals
Ottawa : —
Appeals from Local Masters and other officers act-
ing in Chambers
Motions, other than appeals
London : —
Appeals from Local Masters or other officers act-
ing in Chambers «
Appeals from Taxing Officers
Motions, other than appeals
17
2
7
1
2
24
5
4
19
33
41
7
13
1
4
3
1,589
5
24
89
Totals
85
49
1,726
Weekly Courts.
Allowed.
[Standing for
Dismissed. Judgment or
Abandoned.
Total.
Toronto : —
Appeals from reports and orders of Local Masters
and Official Referees
12
1
626
13
2
42
25
Appeals from awards and motions to set aside
awards
3
Motions, other than appeals
15
683
Number struck off the list, no one appearing
25
" of motions enlarged
266
Ottawa : —
Appeals from Local Judges
Appeals from reports of Local Masters and Official
Referees
Motions, other than appeals
28
37
7
35
London : —
Motions, other than appeals
2
39
Appeals from reports of Local Masters and Official
Referees
1
Totals
704
64
17
1,076
Master in Chambers : —
Motions in respect of pleadings, for particulars, for discovery and for commissions
to take evidence 355
Motions in respect of venue, to set aside jury notices and notices of trial and pro-
ceedings under quo warranto 41
Motions for judgments and orders 473
Motions setting aside judgments or orders, staying trials, and dismissing actions . . . 485
Miscellaneous motions 481
Ex parte motions 433
Motions taken by the Master-in-Ordinary and Official Referees acting for the Master
in Chambers 91
Total 2, 359
58
KEPORT OF
No. 6
Appendix H.— Table showiag
the number of actions tried, etc-
-Continued.
Appellate Division
Allow'd.
Dis-
missed.
Varied.
Standing for
With-
drawn.
Total.
(Divisional Courts Nos. 1 & 2).
^^^'J- Judg-
°^«°*- ment
Appeals from Single or Trial Judges . .
Appeals from Board of County Judges.
65
136
25 16
19
10
271
Appeals from the Assistant Master-in-
Ordinary
1
1
1
2
1 1
4
Appeals from Arbitrators
1
1
5
Cases stated under the Assessment Act
Appeals from Official Referees
Appeals from the Ontario Railway and
Municipal Board
1
1
1
1
4
Election Recounts
Habeas Corpus Appeals
Reserved and stated cases under crim-
inal code
9
41
10
108
1
19
Appeals from County, District and
Division Courts
6 i f^
l| 9
171
Appeals from Surrogate Courts
3
3
Appeals from Mining Commissioner. . . .
1
1
2
Local Masters
Submitted under Con. Questions Act. ..
Referred under Orders in Council
Questions in Civii Matters referred by
Judges
1
1
1
Appeals from Council of College of
1
2
2
Appeals from Magistrates
2
Totals
119
264 ^^
27
21
20
484
Motions to full Court 68
Judgments Orders and Certificates thereof issued 437
Number of Cases set down during 1919 499
Number of Cases and Motions heard by Divisional Courts No. 1 204
Number of Cases and Motions heard by Divisional Courts No. 2 301
* The cases not ready to be heard are not included.
APPENDIX " I."
Table showing the business in the office of the Surrogate Clerk, Osgoode Hall, Toronto,
for the year ending December 31st, 1919.
Notices of application for Probate received and Certificates issued 6,445
Notices of application for Administration received and Certificates issued ... 4,106
11.344
Notices in Estates exceeding $400 in value 9, 805
Notices in Estates under $400 927
Notices in Estates of Soldiers, (7 Geo. V., Cap. 28) 610
11.344
Notices of Application for Guardianship received and Certificates issued 85
Searches made on proscepe 156
Caveats fyled 106
Fees paid in Law Stamps $5,674 05
1920
INSPECTOR OF LEGAL OFFICES.
5!)
Appendix J. — Table showing the Criminal business of the High Court Division of the
Supreme Court of Ontario at its sittings throughout the Province during the year 1919.
Bills.
3
m
2
p.
1
a
<x>
B
o
a
a
o
'co
CO
0)
«
o
-d
«
u
Eh
a
'o
CO
a
o
2
o
iS 3
Number of
persons tried
Verdicts after trial.
1
1 <»
1 as
i a
1 '-2
1 **
County or District.
' d
►-5
Without a Jury.
Guilty.
'3
OB
O
1
i
t V
2
1 on
CO
1 ^
0)
CO
w
CO
o
1 ">
1 t»
! ed
B
Algoma K) 1
:
i
1 : i i ! ■ '
8 10 10 s ! .'^ 1 in
Brant
...-.l...'
i
Bruce
,
Carleton
"6*
1 «
::::::l'".^"'
1
. . ..
6
Duff erin
Elgin
1
Essex
8
2
5
....
2
....
4
2
3
2
1
2
1
3
Frontenac
1
10
Grey ...
1
i '
8
Haldimand
Halton ,
Hastings .
3
1
3
1
1
1
2
2
....
5
Huron
•5
Kenora
Kent
Lambton
1
1
Lanark
Leeds and Grenville .
Lennox and Addington. . .
1
1
. . ..
1
Lincoln
Manitoulin
Middlesex
12
6
5
1
4
9
Muskoka
Nipissing
2
1
2
4
1
1
1
2
4
1
4
Norfolk
1
7
Northumberland & D'm. .
1
!
3
Ontario
2
2
3
Oxford
2
2
3
6
2
1
2
5
1
1
1
1
1
Peel
2
Perth
1
1
;
1
5
5
Peterborough
1
...
7
Prince Edward
. . . .
. 1
'
2
1
2 !
1
Renfrew
1
1
1....
4
t
Stormont, D's and G'y. . .
2
10
7
10
2
6
5
9
;;;;;;;
......
1
6 1
2 j
1
'
4
!
1
4
5
!
5
Temiskaming
^1
1
3
7
• • • *
1
1 1
1
5
Victoria
1
i
1
Waterloo
6
8
5
9
36
1 :
1 ;
6
7 .
2
5
26
!
2
6
2
3
14
3
1
1
i
1^
Welland
1
1
g
1
1
5
Wentworth
1
1
]
"'i'
1
1
2
12
40
. . ..
5
York
3 j
5
2
6
1
4.^
Totals
167 !
11 !
3
2 ' 16 ; 36
121
71
185
60
EEPOET OF
No. 6
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H
tL,
••-I m
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•0 0 T "0 '0
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— c OB
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g-5 S5 5.a s^ >;^5-^ 2 o^-i 1^ 3 8
.5 M
1920
INSPECTOE OF LEGAL OFFICES.
61
foeM'*fvimjMi-Hi«)
5D CM SVJ ire CVJ • CM 1-H
CM «:*• 1— I •^
1— iCMm-*cMt-ira -T— icMi— I
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05 t^
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62 EEPOET OF No. 6
APPENDIX "L/'
Officers Appointed During 1919.
Sheeiffs.
James Stewart Wilson, of the Town of Hanover, in the County of Grey,
to be Sheriff in and for the County of Grey, in the room and stead of Thomas
Inkerman Thomson, deceased. — Gazette^ 8th March.
David Henry MacLaren, of the Town of Barrie^ in the County of Simcoe,
to be Sheriff in and for the County of Simcoe in the room and stead of William
McL. Harvey, deceased. — Gazette, 12th April.
Surrogate Court Judges.
His Honour Emerson Coatsworth, Judge of the County Court of the
County of York, in the Province of Ontario, to be Judge of the Surrogate Court
of the said County of York, in the room and stead of John Winchester, Esquire^
deceased. — Gazette, 27th September.
His Honour Louis Martin Hayes, Judge of the County Court of the
County of Wellington, to l)e Surrogate Judge in and for the said County of
Wellington, in the room and stead of His Honour Judge Chadwick. resigned. —
Gazette, 25th October.
His Honour Evan Hamilton McLean, Judge of the County Court of the
County of Prince Edward, to be Surrogate Judge in and for the said County of
Prince Edward. — Gazette, 25th October.
His Honour Charles Tyrrell Sutherland, Judge of the County Court
of the County of Grey, to be Surrogate Judge and Local ]VIaster of the Supreme
Court of Ontario, in and for the County of Grey, in the room and stead of His
Honour Judge Widdifield, transferred. — Gazette, 1st November.
His Honour Edward James Hearn, Judge of the County Court of the-
County of Waterloo, to be Surrogate Judge in and for the said County of Waterloo,
in the room and stead of His Honour Judge Eeade, deceased. — Gazette, 1st
November.
Crown Attorneys.
George William Goodwin, of the City of Sault Ste. Marie, in the District
of Algoma, Esquire, Barrister-at-Law, to be Crown Attorney and Clerk of the Peace-
in and for the said District of Algoma, in the room and stead of E. J. S. Martin,
deceased. — Gazette, 11th January.
^ James ]\1orris Balderson, of the Town of Pertli, in the County of Lanark,.
King's Counsel, to be Crown Attorney and Clerk of the Peace in and for the-
said County of Lanark, in the room and stead of Alexander C. Shaw, Esquire,,
deceased. — Gazette, 15th February.
Louis Cote, of the City of Ottawa, in the County of Carleton, Barrister-at-
Law, to be Crown Attorney and Clerk of the Peace in and for the United Counties-
of Prescott and Pussell, in the room and stead of John Maxwell, dismissed from'
f)ffiGe. — Gazette, 17th May.
Local Hegistijars.
Thomas Joseph Foster, of the City of Sault Ste. Marie, Esquire, to be
Local Kcgistrar of tlie Supreme Court, Clerk of the District Court, and Pegistrar
(>f the Snrrogate Court in and for the District of Algoma.— '7r/zf//e, ISth January..
1920 INSPECTOR OF LEGAL OFFICES. 63
Claeence Sewell Salmon, of the Town of Bracebridge, in the District of
Muskoka, to be Local Registrar of the Supreme Court, District Court Clerk and
Surrogate Registrar, in and for the District of Muskoka, in the room and stead
of J. B. Huber, deceased. — Gazette, 27th September.
Police Magistrates.
Edward Arthurs, of Espanola P.O., in the District of Algoma, to be Police
Magistrate in and for the Townships of Merritt and Baldwin, in the said District
of Algoma. — Gazette, 11th January.
John Thomas Bridgewatee, of the Town of Dresden, in the County of
Kent, Esquire, to be Police Magistrate in and for the said Town of Dresden, in
the room and stead of John Turner, Esquire, resigned. — Gazette, 1st March.
Isaac Findlay McKinnon, of the Village of Waterford, in the County of
Norfolk, Esquire, to be Police Magistrate in and for the Village of Waterford, in
the room and stead of A. M. Tobin, Esquire. Removed from the County. —
Gazette, 1st March.
Walter Palmer Archibald, Parole Officer of the Dominion Government,
to be Judge of the Juvenile Court in and for the City of Ottawa, in the room
and stead of George O'Keefe, deceased. And further, that pursuant to section 25
of The Children's Protection Act, the said Walter Palmer Archibald be appointed
a Commissioner with powers of a Police Magistrate. Gazette, 5th April.
Frank Cook, of the Town of ]\Iidland, in the County of Simcoe, Esquire,
to be Police Magistrate in and for the said Town of Midland, in the room and
stead of Adolphus Jackel, resigned. — Gazette, 12th April.
Alfred Frederick Hind, of the Town of Oshawa, in the County of Ontario,
to be Police Magistrate in and for the said Town of Oshawa, without salary, in
the room and stead of Charles H. Crysdale, deceased. — Gazette, 17th May.
William Taylor Erskine, of the Town of Rockland, in the County of
Russell, Esquire, to be Police Magistrate in and for the said Town of Rockland,
in the room and stead of James N. Lagrois, deceased. — Gazette, 19th July.
Robert Hall, of the Town of Ridgetown, in the County of Kent, Esquire,
to be Police ^Magistrate in and for the said Town of Ridgetown, in the room
and stead of Charles H. Tanner, resigned. — Gazette, 20th September.
Frederic H Judson Fox, of the Village of Wheatley, in the County of Kent,
Esquire, to be Police Magistrate in and for the said Village of Wheatley and for
the Township of Romney. — Gazette, 11th October.
David James Corrigall, D.S.O., M.C., of the Village of Port Colborne, to
be Police ]\lagistrate in and for the A'^illage of Port Colborne, in the room and
stead of Richard W. Greenwood, deceased. — Gazette, 25th October.
David James Corrigall, D.S.O., M.C., of the Village of Port Colborne,
to be Police Magistrate in and for the Village of Humberstone, in the room and
stead of Richard W. Greenwood, deceased. — Gazette, 25tli October.
Associate Coroners.
Herman Campbell ^McCaul, of the Township of Blenheim, Princeton P.O.,,
Esquire. M.D., to be an Associate Coroner in and for the County of Oxford. —
Gazette, 22nd March.
x\rnold LoitNE Wellman, Mildmay P.O., Esquire, IM.D.. to be an Associate
Coror.er in and for the Conntv of Bruce. — Gazelle, Stli Marclt.
61 EEPOET OF INSPECTOE OF LEGAL OFFICES. No. 6
Aloxzo Bowen Hyndman, Esquire, M.D., of Carp P.O., to be an Associate
Coroner in and for the County of Carleton. — Gazette, 5th April.
Geoege Arthur Henry, of the Town of Sudbury, in the District of Sudbury,
Esquire, M.D., to be an Associate Coroner in and for the said District of Sudbury,
— Gazette, 12th July.
EOY HoLDERSHAW Malyon, of the Village of Sundridge, in the District of
Parry Sound, Esquire, M.D., to be an Associate Coroner in and for the said
District of Parry Sound. — Gazette, 26th July.
George Egbert Miller, of the Town of Stayner, in the County of Simcoe,
Esquire, M.D., to be Associate Coroner in and for the said County of Simcoe. —
Gazette, 20th September.
John Cameron Wilson, of the City of London, in the County of Middlesex,
Esquire, M.D., to be an Associate Coroner in and for the County of Middlesex. —
Gazette, 20th September.
Alfred Westland Nixon, of the Village of Georgetown, in the County of
Halton, Esquire, M.D., to be an Associate Coroner in and for the County of Halton.
Gazette, IJ^th June.
Charles Franklin Magee, Esquire, M.D., of Carp Post Office, to be an
Associate Coroner in and for the County of Carleton. — Gazette, Hth June.
George Septimus Eennie, of the City of Hamilton, in the County of Went-
worth, Esquire, M.D., C.M.G., to be Chief Coroner in and for the said City of
Hamilton. — Gazette, 20th September.
William Gordon Hamilton, of the Village of Westport, in the County
of Leeds, Esquire, M.D., to be an Associate Coroner in and for the United Counties
of Leeds and Grenville. — Gazette, 20th September.
Alexander McLeod, of the Village of Wroxet^r, in the County of Huron,
Esquire, M.D., to be an Associate Coroner in and for the County of Huron. —
Gazette, 20th September.
Vernon Elroy Cartwright, of Pickering Post Office, Esquire, M.D., to be
an Associate Coroner in and for the County of Ontario. — Gazette, 20th September.
EuFus John Whitby Brooke, of 469 Pape Avenue, Toronto, Esquire, M.D.,
to be an Associate Coroner in and for the County of York, including the City
of Toronto. — Gazette, 11th October.
Edmund Allan Carleton, of New Toronto, Esquire, M.D., to be an Associate
Coroner in and for the County of York, including the City of Toronto. — Gazette,
25th October.
William Hambly Avery, 29 Springrove Avenue, Toronto, Esquire, M.D.,
to be an Associate Coroner, in and for the County of York, including the City
of Toronto. — Gazette, 1st November.
Duncan Corcoran, of the Township of Flos, Elmvale Post Office, Esquire,
M.D., to be an Associate Coroner in and for the County of Simcoe. — Gazette,
22nd November.
William Thomas Frizzell, of the Town of Owen Sound, in the County of
Grey, Esquire, M.D., to be an Associate Coroner in and for the said County of
Grey. — Gazette, 22nd November.
Allan Ballah Eutheeford, of the Town of Owen Sound, in the County
of Grey, Esquire, M.D., to be an Associate Coroner in and for the County of
Grev. — Gazette. 22nd November.
ANNUAL REPORT
OF THE
Inspector of Registry Offices
FOR THE
PROVINCE OF ONTARIO
1919
PRINTED BY ORDER OF
THE LEGISLATIVE ASSEMBLY OF ONTARIO
TORONTO :
Printed and Published by A. T WILGRESS, Printer to the King's Most Excellent Majesty
1920
Printed by
THE RYBRSON PREISS.
To His Honour Lionel Herbert Clarke,
Lieutenant-Governor of the Province of Ontario.
May it Please Your Honour :
The undersigned begs respectfully to present to Your Honour the Annual
Eeport of the Inspector of Eegistry Offices for the year 1919.
W. E. Raney,
Attorney-General.
Toronto, April 22nd, 1920.
[3]
REPORT
OF THE
INSPECTOR OF REGISTRY OFFICES
FOR THE YEAR 1919
To THE HONOUKABLE W. E. RaNEY, K.C,
Attorney-General of the Province of Ontario.
Sir, — I have the honour to present the Annual Report of the In.^pector of
Registry Offices for the year ending December 31st, 1919.
The annual returns of the Registrars show an increase in the number of in-
struments registered, also an increase in the incomes of the Registrars and in the
amounts paid by them to the municipalities.
In 1918 there were 170,640 instruments registered. $51,780.96 was paid to
the municipalities, and the Registrars received $160,336.68.
In 1919 the figures were 256,700 instruments; $161,0'77.96 paid to munici-
palities, and $212,138.47 received by the Registrars.
Details of the 'business of each office are shown in the tabulated statements
appended as Schedules " A " and " B " to this report, while Schedule " C " gives
particulars of the earnings, disbursements and ne4; income of each Registrar and the
amount payable by each to the municipality under Section 101 of The Registry Act.
The duties of the Registrars I found to have been generally well performed.
In a few offices the copying and comparing were in arrears."
In some the "minute of registration" (Form 9) required to be made in
the margin of the Registry books was not signed. This entry should be made as
each instrument is copied, and must be signed by the Registrar or his Deputy and
not by one of the clerks.
Many questions as to fees and with reference to the registration of instru-
ments were submitted for my opinion during the year. In the appendix are notes
of such as seem to be of interest to the Registrars and 'others having business in
the Registry Offices. As stated in former reports, much time would be saved and
unnecessary correspondence avoided if all Registrars before submitting their differ-
ences would search the prior published reports of the Inspectors to ascertain if their
difficulties are not somewhere therein dealt with. In this connection it is to be
observed that it is only with regard to fees that my opinions have the force of a
decision. (See Section 96.)
In my last annual report, at page 41, is shown the amendments made to
The Registry Act, R.S.O., Chap. 124, down to and including 8 George V, 1918.
The following additional amendments were made by the Statutes of last session :
Subsection 7 of Section 34 repealed and a new subsection substituted by
9 George V, Chap. 25, Section 16.
Subsection 4 of Section 56 amended by 9 George V, Chap. 25, Section 17.
Subsection 11 of Section 88 amended by 9 George V, Chap. 25, Section 18 —
Under this the lots on Municipal Plans may now 'be numbered or lettered.
Subsection 14 of Section 88 amended by 9 George V, Chap, 25, Section 19.
Registrars must remember that amendments to the Ontario Statutes do not
now come into force until the 60th day after the date when same receive the
Royal Assent unless it is otherwise provided in the Statutes. See The Statutes
Act, R.S.O., Chap. 2, Section 5, as amended by 8 George V, Chap. 20, Sections
1 and 2.
[5]
THE EEPORT OF THE No. 7
Attention is directed to the change effected by IThe Devolution of Estates Act,
1919, 9 George V, Chap. 2'8, which repeals Subsection 7 of Section 13 of The
Devolution of Estates Act, as enacted by Section 22 of The Statute Law Amend-
ment Act, 1918.
Under the Statute of 1918 the title did not vest until either the consent in
writing of the Treasurer of Ontario or the Certificate of a Surrogate Registrar was
registered in the Registry Office.
Under the Statute of 1919, however, the title vests on the fyling of a state-
ment with either the Treasurer of Ontario or the Surrogate Registrar. The
beneficiary is thus relieved of the necessity of registering in the Registry Office as a
prerequisite to the title vesting in him, but he is prohibited from registering the
deed or other instrument unless the same is accompanied by the Certificate of the
Surrogate Registrar or the consent of the Provincial Treasurer. Under the Act of
1918 the Certificate or Consent could be registered separately. Now, however, it
must accompany the deed to be registerd.
The Certificate or Consent must be copied in the Registry Book along with the
instrument, and where an estate includes many parcels of land, the Certificate or
Consent must accompany the conveyance of every one of them.
It is, moreover, important to note that while the Statute {The Devolution of
Estates Act, 1919) is not retroactive, and therefore does not divest property
already vested in the persons beneficially entitled thereto under the law as it stood
prior to the passing thereof, nevertheless, the Registrar of Deeds is, from the date
of the passing thereof, prohibited from accepting for registration without the
consents therein mentioned all instruments that j)urpbrt to convey, transfer or
assign lands (1) that devolve " by reason of any will which has not been proved or
registered,*' or (2) that devolve "by reason of any intestacy in respect of which
Letters of Administration have not been granted," unless such instruments are
accompanied by a Certificate from the Surrogate Registrar that a statement similar
to that required by Section 11 of The Succession Duties Act has been filed with
him.
As Appendix '' D " I am inserting by permission an article on Municipal
Plans, written by Mr, J. C. Crow, Registrar of Deeds at Welland, and published
in the January, 1920, issue of The Municipal World, with the hope that it will
prove of interest to the Registrars of the Province.
The amount received pursuant to Subsection 5 of Section 70 of The Statute
Law Amendment Act, 1918, 8 George V, Chap. 20, from the Master of Titles and
the Registrars of Toronto during the year was $48,521.07.
At the request of the Honourable the Provincial Treasurer I furnished a
certified list of the Registrars of Deeds and the amount of security which each
should furnish under Section 11 of The Registry Act, and the Order-in-Council
passed thereunder. Except in the cases mentioned in Subsection 2 of that section
the amount was arrived at by computing the average gross fees for the three
previous years.
I have the honour to be. Sir,
Your obedient servant,
Jas. W. Mallon,
Inspector.
Toronto, April 22nd, 1920.
1920 INSPECTOR OF REGISTRY OFFICES. 7
DECISIONS, OPINIONS AND DIRECTIONS GIVEN
By JAMES W. MALLON
Tax on mortgages under 8 George V, Chapter 20, Section 70 — Certain mort-
gages EXEMPT under 9 GeORGE V, CHAPTER 25, SECTION 37 — The WORDS
"" ORIGINAL MORTGAGE " AND " PRIOR MORTGAGE " IN SUBSECTIONS 11 AND 12
OF Section 70 apply to mortgages made at any time, before or after,
THE coming into FORCE OF THESE SUBSECTIONS.
Messrs. Wm. Mortimer Clark, Gray & Baird registered in the Registry Office
for the Eastern Division of the City of Toronto the following Mortgages : —
1. A Mortgage for $6,000, made) by Mary F. Robinson to the Toronto General
Trusts Corporation, containing the following recital : " And whereas the Mortgagees
at the time of the execution hereof, hold a first Mortgage of $5,000 against said
lands, and whereas the Mortgagor has applied to the Mortgagees for a fresh
advance of $1,000, and has agreed to execute these presents, the Mortgagees dis-
charging the said Mortgage of $5,000."
2. A Mortgage for $3,70i0', from A. H. Munday to the Toronto General Trusts
Corporation, which recites as follows : " And whereas the Mortgagees hold several
Mortgages against lands hereinafter described and other lands for a greater sum
than the amount secured by these presents and have agreed to allocate the amounts
secured hereby against the lands hereinafter described, discharging said lands from
the burden of said other Mortgages."
Upon the sums secured by each of these Mortgages the Registrar demanded
the tax provided for by a by-law of the City of Toronto on deposit in his office
under Section 70 of The Statute Law Amendment Act, 1918.
Contending that these Mortgages are exempt under Subsections 11 and 12 of
Section 70 as enacted by Section 37 of The Statute Law Amendment Act, 1919,
the Solicitors paid the tax under protest and referred the matter to me for decision
under Subsection 11.
In addition to written arguments I, at the request of the City Solicitor, heard
the parties orally, those present being the Solicitor for the Provincial Treasurer, the
Solicitors for the City and the Mortgagees, and the Deputy Registrars for East and
West Toronto. The Master of Titles had already given his views in writing.
It appears that the late Sir William Mortimer Clark, K.C., is the Mortgagee
mentioned in the original Mortgages, and that the Toronto General Trusts Cor-
poration, who discharged tliem, are his executors.
■ It was contended on behalf of the City and the Registrar of East Toronto that
as the prior Mortgages were given not to the Toronto General Trusts Corporation
but to Sir Wm. Mortimer Clark, the new Mortgages were separate and distinct
transactions ; that it is the intention of the Statute that the tax shall be paid once
only, and that these monies never were taxed, the original Mortgages having been
registered prior to the passing of the Statute of 1918 ; that the Statutes are not
retroactive, and therefore the words "original Mortgage" in Subsection 11 and
" prior Mortgage " in Subsection 13i must be confined to Mortgages made after the
coming into force of the amending Statute (that is, after June 23rd, 1919), or, as
the Deputy Registrar contended, to Mortgages registered since April, 1918, when
the By-law was deposited in his office.
THE KEPORT OF THE No. 7
The opinions of the Master of Titles, the Deputy Registrar for West Toronto,
and the Solicitor to the Treasury were that the Mortgages come within the pro-
visions of Subsections 11 and 12 and are therefore not taxable.
My views are as follows : —
1. As to the Robinson Mortgage for $6,000 : It comes within Subsection 12,
and the tax should be paid only upon the sum by which the amount secured by such
Mortgage exceeds the amount required to pay off the prior Mortgage, namely, upon
$1,000 only.
2. As to the Munday Mortgage, the $3,700, is, I think, clearly money owing
upon an original Mortgage, and therefore comes within Subsection 11, and is not
subject to the tax. It is a renewal to the extent of $3,700 of the original prior
Mortgage.
3. Although to be preferred, it is not necessary that the Mortgages recite that
the Mortgagee therein named is the executor of the Mortgagee in the original or
prior Mortgages.
4. These Statutes are not retroactive ; nevertheless, the words " original Mort-
gage " and " prior Mortgage " in the said subsections apply to Mortgages made at
any time, before or after the date of the coming into force of The Statute Law
Amendment Act, 1919, and therefore will apply to Mortgages registered before the
date of the deposit of the By-law.
I therefore decide the question in favour of the Solicitors for the Mortgagees.
I. R. 0.
Osgoode Hall, Xov. 12th, 1919.
The Devolution of Estates Act, 1919 — Does not divest property vested in
beneficiaries prior to the passing thereof — nevertheless instruments
mat not be registered without the consents therein mentioned.
To a Registrar :
Ee 9 George V, Chap. 28.
Re Katharine G. K.'s estate,
I am in receipt of your letter of the 11th instant herein enclosing the corre-
spondence had by Mr. H. with Mr. Meighen, the Solicitor under The Succession
Duty Act.
My view, as stated to you over the telephone and to which I now adhere, is as
follows: That while this Statute is not retroactive and therefore does not divest
property already vested in the persons beneficially entitled thereto under the law
as it stood prior to the passing thereof, nevertheless, you, as Registrar of Deeds,
are, from the date of the passing of the Statute, prohibited from accepting for
registration without the consents therein mentioned, all instruments that purport
to convey, transfer or assign lands, (1) that devolve "by reason of any will which
has not been proved or registered," or (2) that devolve "by reason of any intestacy
in respect of which Letters of Administration have not been granted," unless such
instruments are accompanied by a Certificate from the Surrogate Registrar that a
statement similar to that required by Section 11 of The Succession Duty Act has
been filed with him.
I
1920 INSPECTOR OF EEGISTRY OFFICES. 9
I have carefully read Mr. H.'s letter to the Solicitor under The Succession
Duty Act, and the latter's reply thereto, and I can see nothing therein at variance
with my view as above expressed.
I notice further from the correspondence that Mr. H. has applied for, and will
shortly obtain, the consent of the Honourable the Provincial Treasurer or someone
authorized by him to consent. I understand that Mr. Meighen has been authorized
by the Honourable the Treasurer to give consent in such matters.
The Devolution of E-states Act, 1919 — Sureogate Eegistrae's Certificate
TO be AXXEXED to the IXSTRUilEXT, AXD WITH THE IXSTRUMEXT TO BE
COPIED IN" THE REGISTRY BoOK — CERTIFICATE SHOULD XOT BE DEPOSITED
ux'DER The Custody of Documexts Act.
To a Registrar:
Be 9 George V, Chapter 28.
Replying to your letter of the 21st instant, I may say that the Certificate of
the Surrogate Registrar referred to in the above Statute must accompany each instru-
ment just as in the case of original Wills under subsection -1 of section 56 of The
Eegistry Act, and it has been found convenient to have such certificate annexed to
the instrument registered. The Certificate will, of course, be copied into the
Registry Book along with the deed or other instrument that it accompanies. The
Certificate should not be deposited under The Custody of Documents Act.
The Devolutiox of Estates Act, 1919, came ixto force ox the 25th April,
1919 — It repealed Section 22 of The Statute Law Amex'dmext Act,
1918 — The Surrogate Registrar's Certificate must accompaxt^ the
Instrument, as in the case of Wills under Section' 56, Subsection" 4,
of The Registry Act.
I. To a Registrar:
I beg to return by registered post herewith the certificate of the Surrogate
Registrar at "Welland dated 6th May, 1919, received with your letter of the 19th
instant.
It contains the following clause : " This Certificate is given only for the
purpose of registration under section 22 of Cap. 20 of 1918,"' and your letter
states that the Solicitor interprets section 22 as requiring this Certificate to be
registered before the deed will vest title in the purchasers.
Subsection 7 of section 13 of The Devolution of Estates Act as enacted by
the section above referred to, namely, section 22 of The Statute Law Amendment
Act, 1918, was repealed by 9 George V, Cap. 28, which statute came into force on
the 24th April last, the date when the same received the Royal Assent. See
section 3.
As you have no doubt observed from the copy of this statute mailed to you
from this office April 25th, the Certificate must now accompany each deed or other
instrument before the same may be registered, Just as in the case of original Wills
under subsection 4 of section 56 of The Registry Act; and it has been found
convenient in this latter case to have the Certificate annexed to the instrument
registered, a course that I would recommend in the present case.
10 THE EEPOET OF THE No. 7
October 9th, 1919.
II. To a Kegistrar:
Referring to your letter of the 3rd ultimo, received on my return to the city,
I may say that the draft deed submitted with your said letter, in my opinion,
contains recitals sufficient to bring to your notice as Registrar the fact that the
grantors in this conveyance are beneficiaries of a deceasied who died intestate and
to whose estate Letters of Administration had not issued. The statute you refer
to in your letter, viz., 8 Geo. V, Cap. 20, ss. 22, has been substituted by 9 Geo.
V, Chap. 28, section 2, and, as you, of course, are aware you may not accept a
deed or other instrument from the beneficiaries until the consents required by the
said section have been given thereto.
The Devolution of Estates Act, 1919, applies to the eegistration of in-
struments AFFECTING LANDS VTHICH DEVOLVE BY REASON OF AN UNPROBATED
OR AN UNREGISTERED WILL, OR AN INTESTACY IN RESPECT OF WHICH LETTERS
OF Administration have not been granted.
To a Solicitor:
On my return this morning I have your letter of the 27th instant referring
to the registration of, instruments under the statute, 9 Geo. V, Cap. 28.
It is my view that this enactment deals with the registration of instruments
that purport to convey transfer or assign real property which devolves under an
unprobated or an unregistered Will, or which devolves by reason of an intestacy
in respect of which Letters of Administration have not issued from the Surrogate
Court. The case you mention is one in which the Will was probated and the
probate registered.
The Solicitor under The Succession Duty Act may give the consent
required by The Devolution of Estates Act, 1919.
From a Registrar:
We are being offered for registration documents under the Amendment to The
Devolution of Estates Act, on which are endorsed the Consent of the Solicitor under
Succession Duty Act. As this consent is a formal one and made with a rubber
stamp, I assume that this complies with Amendment to Section 13, and the Solicitor
is authorized by the Treasurer of Ontario, but should not that be so stated in order
to strictly comply with this Act ?
Letter in reply.
Replying to your letter of the 3rd instant with reference to the consents men-
tioned in the above Statute, I may say that I have been informed verbally by Mr.
Meighen, Solicitor under lire Succession Duty Act, tliat he has been authorized
to sign the same. The Act does not expressly state that the fact of his being
authorized to consent should be stated on the instrument.
1920 INSPECTOK OF REGISTRY OFFICES. 11
Pkelimixary steps to be takex before Inspector will compel a Munici-
pality TO CAUSE A PLAN TO BE REGISTERED UNDER SECTION 88.
To a De23uty Registrar :
1 have carefully considered your letters with reference to the preparation of
plans of these unincorporated villages.
The preliminary steps to be taken before an Inspector will exercise his power
to compel a Municipality to cause a plan to be registered under Section 88 of \The
Registry Act are set out in the report of the Inspector of Registry Offices for the
year 1907 at page 25; and from the material furnished me it would seem there has
not been any general expression of opinion in favour of the work, but rather some
likelihood of opposition because of the expense it will entail.
It is not usual for an Inspector to exercise his powers unless in cases of very
urgent necessity, more especially because under Subsection 1 the Municipality is
compelled to act, without his intervention, at the request of any person interested,
or incur the penalty provided by Subsection 9 for its neglect or refusal.
As to Subsection 13, which -j'ou think is applicable to the conditions that
prevail in these villages, I may say that in a few instances the late Inspector
allowed certain Municipalities to use his name on application to the Judge upon
their passing Resolutions indemnifying him against any possible costs in connec-
tion with the matter. The practice in such cases was that the Solicitor for the
Municipality applied to the Judge in the Inspector's name for the order, at the
same time consenting on behalf of the Municipality that the order provide for pay-
ment of all the costs and expenses by the Municipality.
It seems to me that the Municipalities would willingly undertake the cost of
such plans on account of their convenience to the Assessors and Collectors, and the
practical impossibility of making proper legal assessments where lands cannot be
accurately described on the Assessment Rolls.
Municipal Plan in course of preparation under Section 88, Subsections
1 AND 11.
Course to be adopted where an owner desires to dedicate a street and have
SAME shown on SUCH PLAN.
From a Registrar:
. I am asked by a Surveyor here who has instructions from a Township Council
to prepare a map or plan of a " territory " in the Township under Subsections
(1) and (11) of Section 88, whether he may show as a street on the plan, land
which at present is not a street, provided the person who owns the land dedicates
it to the puldic as a street by signing an endorsement on the plan to that effect.
I think he agrees with me in my interpretation of The Registry Act that it
deals with two distinct kinds of plans, viz.: private plans under Section 81 by
which owners create new lots and streets; and Municipal plans under Section 88.
Also that Municipal plans create nothing, but merely reproduce and consolidate
what has already been created.
Inspector Guthrie, in a ruling (year 1903, page 9), said: "A Municipal Plan,
strictly speaking, should, I think, only be a compilation of the different plans
previously thereto duly registered by private owners."
12
THE EEPOET OF THE No. 7
Subsection (11) requires the plan to " show such subdivisions as
are shown by the registered plans," and also *' such as are not so shown but appear
from the instruments," etc.
If your answer be " yes," must the signature to such endorsement be witnessed
and verified by an affidavit as is required in case of private plans by Subsection 13
of Section 81?
And must I make a search as required by Subsection (16) of Section 81 to
see that the person signing really does own, and whether land mortgaged, and
require the Mortgagee similarly to sign plan before a subscribing witness assenting
to its registration?
Section 88, under which Municipal plans are made, does not impose any of
these duties upon Eegistrars, and I would feel it my duty to accept the plan so
endorsed without any subscribing witness or affidavit of verification and without
making any searches as to owners or mortgagees.
As I read Section 88 and its several subsections, my duties are defined by
Subsections (2) and (11) to see that the plan is endorsed by the Surveyor who
made it and the 'Council who ordered it and that the lots are numbered in accord-
ance with the Amendment of 1919.
If I am overlooking any duty please point it out.
Another point which puzzles me is as to whether Municipal Plans must go to
0. E. & M. Board for approval. This plan will reproduce an old street which is
under 66 feet wide, and I think the proposed new street is also less than 66 feet
wide.
I wrote the Secretary of the Board explaining the situation and told him the
" territory " was outside of any zone under the P. & D. Act. I enclose his reply
for perusal. In view of it, I presume plan will 1)e sent to the Board.
Letter in Eeply :
Bef erring to your letter of June 25th, 1919, I beg to say that I have carefully
considered the matter and I think there should be a conveyance to the Municipality
of the proposed street. Under Subsection 11 of Section 88 the Surveyor would
then simply show it as a numbered lot on the plan he is preparing. But if the
Municipality passes a By-law "laying out" the highway (4 George V, Chap. 33,
Section 20), then the plan can show the parcel as a street, the app-oval of both
Council and Municipal Board being shown on ihe plan. There is no statutory
authority as far as I know for the owner endorsing a dedication of a street on such
a plan.
Separate accounts may be opexed ix the Abstract Index for the streets,
LANES, AND RESERVATIONS SHOWN ON THE PlAN.
By registered post I am returning herewith the Deed Labadic to Momney re-
ceived with your letter of the 7th ultimo.
The description is by metes and bounds of a part of what is called Albert
Little's subdivision of lot No. 4, shown on registered plan No. 287, and after giving
1920 INSPECTOR OF REGISTRY OFFICES. -13
the description by metes and bounds the description continues as follows : — " Con-
taining by admeasurement twenty-five acres more or less and being lots numbers
(46), (50), (47), (48), (49), (15), (14), (13) (12), (11), (10), part of lot
number (9) and part of lot number (8) according to said plan; also the easterly
half of Herson Street from the River Sydenham to a point opposite the north-west
corner of lot number (45) and all of Henry Street to a point opposite the middle
of said lot number (7)."
From the correspondence betwen you and the- Solicitor it would seem that
you have refused registration on the ground that you have no place in which to
enter the conveyance against the streets mentioned in the description. The instruc-
tions that I have been in the habit of giving to the Registrars where subdivision
plans have been registered is to open in the Abstract Index of the p^lan one or more
pages for the streets, roads, lanes or reservations shown upon the said plan. In the
present case I think you may accept this conveyance for registration and in the
Abstract Index for plan No. 287 you will open an account for Herson and Henry
Streets and you will enter the instrument against these streets just as you will
enter it against the lots on the plan that are mentioned in the description. I would
refer you to mv reports for year 1917 at page 11 and for the year 1918 at pages
12 and 13. ' '
Plax — Mortgage to a defuxct compaxy, the discharge of which caxxot be
FOuxD — Purchase of assets of ax^other Compaxy — Suggestioxs.
From your letters it would seem that there has been tendered tc j'ou for regis-
tration a subdivision plan, covering part of lot 151, Concession 2 San. E. ; that
there is a Mortgage dated October 27th, 1902, covering a portion of the lands in
question in favour of the E. County Loan & Savings Company for $300.00, the
discharge of which apparently has never been registered; that the said Mortgagee
Company is defunct and surrendered their charter and that the H. and E.
Mortgage Corporation purchased all the outstanding Mortgages of the said defunct
Company. It also appears that the Solicitors wlio tendered the plan for registra-
tion state that the above mentioned Mortgage was discharged some time before the
said E. County Loan & Savings Company became defunct, and that they are of
opinion that the discharge of the above mentioned Mortgage was registered in the
year 1905, as there is a note to this effect upon the duplicate Mortgage in their
possession. You state that you have made a thorough search of the Alphabetical
and Abstract Indexes as well as of the original papers in your office, and you ask
what suggestions I have to offer in order to overcome the difficulty.
My view is that you should search for the missing discharge from the year
1902 to date and that you should search in addition to the books mentioned your
Receiving and Fee books. You may not, of course, as the title now stands, accept
the plan without the signature of the Mortgagee mentioned in the said Mortgage.
If after a thorough search the missing discharge cannot be located, then it
would seem to me that if a Release and Quit Claim from the H. and E. Mortgage
Corporation to the owners were registered the title would be in such a position as
would enable you to accept for registration the plan. Such Release, however, should
contain recitals of all the facts, including the purchase by the said Corporation of
14 THE REPORT OF THE No. 7
the Mortgage in question. There may be some record in the Department of the
Honourable the Provinc-ial Secretar}- of the surrender of the charter of the defunct
company, and perhaps it would be well that there be registered a certificate of the
Department setting out the purchase of the assets of the E. County Loan and
"Savings Comi^any. This is a course which suggests itself to me as a means of
overcoming your present difficulty. It is only my opinion, however, and must not
be treated as a decision. Perhaps it would be well if you were to be guided by
your Solicitor.
P.S.
In dictating the above I omitted to mention the fact that there will be, no
doubt, somewhere a transfer from the defunct company to the H. and E. Mortgage
Corporation, which transfer of the assets of the said defunct company, of course,
ought also to be registered.
Plan — When the land subdivided abuts upon a highway of a less width
than 66 feet the plan must be approved by the ontario railway and
Municipal Board — Section 14 of The ReCxIstry Act.
Referring to your letter of January 22nd to the Attorney-General I beg to
say that as the lands subdivided by the Plan abut upon a Highway of a less width
than 66 feet, it will have to be approved of by The Ontario Railway and Municipal
Board before the Registrar may accept it for registration ; see Section 14 of Tht
Registry Act as enacted by 7 George Y, Cap. 30, Sec. 1.
I may say that I have conferred with the Chairman of the Board, and he
concurs in this view.
Planning and Development Act — Highways — Rights of Way.
To a Deputy Registrar :
I have your letter enclosing sketch showing a subdivision of a tract of land,
the north boundary of which is a few hundred feet south of a public highway
known as Richmond Road. The subdivision consists of a number of blocks fronting
upon a right of way twenty feet wide leading to the said highway, and you ask, " Is
this right of way a highway within the meaning of The rianning and Development
Act of 1918, Section 11, Subsections 1 and 2."
Whether or not it is a highway will, of course, depend altogether upon the
facts, and I would refer you to the definition contained of a highway in Sections
2 (e') and 432 of The Municipal Act. You might also look at the rulings of the
late Inspector upon the subject, especially that contained in his report for the year
1914, page 24.
You state that the owner does not intend to register a plan of the sub-
division of land in question, but pr<)])oses to sell blocks by metes and bound, each
of which abut on the twentv-foot right of way. I assume that the lands are situate
1920 INSPECTOR OF REGISTRY OFFICES. 15
within a fity, town or village or an urban zone surrounding the same, otherwise
The Planning and Development Act will not apply, but as stated it is entirely a
question of fact as to whether or not the strip in question is a public highway or
merely a private roadway, to be used only by the owners of the lands adjoining it.
If the said right of way has been dedicated by tlie owner for public use witliin the
meaning of Section 4132 it will, of course, be a public highway and, therefore, the
consents required by Section 11 of iTIie Planning and Development Act must be
obtained before the deeds can be registered.
Suggest IONS joii the division of a Mixicn'Ai.jrY into districts to admit of
THE USE OF SEVBKAL SERIES OF RkoisTKV I>00KS.
To a Rgistrar:
^'ou state that owing to the iiicrea.-ijig miuiljor of instruments received daily
for registration against lands in the Municipality of Windsor, it will be necessary,
in order to keep up with the copying, to have two Registry Books in use and two
Copyists employed at the same time, and you suggest the use of a separate book for
each alternate week, for example. No. 1 from October 1st to October 7th, No. 2
from October Sth to October 11th, and Xo. 1 from October 15th to October 22nd,
and so on.
I fear that this would mean a break in the serial numbers in each \)(>(>k, and I
would suggest the division of the Municipality into two or more Districts, with a
Ijook for each. In this way you would begin from, say, October 1st instant with a
series of Registry Books for the North Division of Windsor, another series for the
South Division, and so on, beginning, say, Windsor X., with No. 1, Windsor S.,
with No. 1, and so on.
As an illustration of what I propose, I am enclosing a diagram of the Western
Division of the City of Toronto. It has been divided into eleven districts, with a
series of Registry Books for each. This was begun from January 1st, 1916, and it
works out very satisfactorily. As many a- eleven cr^pyists may be employ d at the
same time.
In the divisicjii made in Toronto, co)ice~si(H) lines and road allowances wi-re
used as boundaries where practicable.
Where an instrument embraces lands situate in more than one of these
divisions the instrument is recorded in one book only, namely, the book for the
division in which the parcel first described is situate.
Of course, one alphabetical index, or series of alphabetical indexes, only, will
be necessary for the whole municipality.
For diagram of the Western Divi-ion <i\' the Citv of Toi-onto, ^(■c page ^C>.
16
THE REPORT OF T^HE
No. 7
OTY Of TiMOffTO
Description of the ]\[ethod of Numbering of Instruments in Registry
Office for Registry Division of West Toronto.
By reference to the diagram, it will be seen that the city, west of Spadiua
Avenue, has been divided into several districts, using concession lines and other
Government road allowances as boundaries where practicable. The method of
numbering consists of giving to the instrument when registered, a number with
an affix that will correspond to the initial letters given to the block in which
the property affected by the document is situate. For instance, a deed of property
on the east side of Dufferin Street south of Bloor Street would be recorded in
the series designated with the affix W.B. Each succeeding deed, mortgage, assign-
ment, discharge or other instrument affecting this property would, though bearing
a different number, be assigned to the same series. The result being that with
few exceptions, the person searching will (as regards instruments registered after
the 1st January, 1916, the date when this method was adopted) be able to find
l^era all copied into one series.
1920 INSPECTOR OF EEGISTRY OFFICES. 17
In the event of an instrument containing parcels of land affecting more than
one district they will be assigned to the district in which the parcel first described
is situate. This occurs only in one-third of one per cent, of registered instru-
ments.
(1) Alphabetical Indexes.
(2) Fees where ixstrumext includes lands in two or more munici-
palities.
(3) Telephone requests.
(4) Unpatented lands.
To a Deputy Registrar :
In answer to your questions, I beg to observe as follows : —
1. No index will be necessary for the Separate Registry books; instead, a
series of Alphabetical Index Books are used for each Township, etc., in the Registry
Division. My recollection is that the system was applied to your Registry office
by the late Inspector. Are there not a series of Alphabetical Indexes in the office?
2. When an instrument embraces lands in two or more Municipalities the
charge is for the copying per folio, with an additional charge for all lots in each
Municipality over the first four, Registrar's Certificates not to be included in com-
puting the folios — See Section 47 (1).
3. You are not obliged to make searches when requested by telephone or to give
particulars of such by telephone.
4. In answer to your fourth question, whether a Deed, Agreement of Sale or
an Oil Lease may be registered against unpatented lands, I beg to refer you to the
Statute of Ontario, 9 George Y, Chap. 25, Section 16, under which you may not
accept for registration any instrument other than those in the said section men-
tioned, against lands that have not been granted by the Crown, and this enactment
applies as well to Indian and other Dominion lands as to Ontario lands. No
doubt, the view of the Solicitor is correct that instruments against unpatented
Indian lands may be filed in the Department of the Indian lands at Ottawa.
Easement — Description of the servient tenement may be given by refer-
ence TO the description in an instrument already registered — Instruc-
tions AS to rights of way.
To a Solicitor : .-
I am returning herewith the conveyance of right of way received with your
recent letter.
In this instrument the parties of the first part grant, bargain and sell " the
free and undisputed use and privilege of passage in and along a certain strip of
land being a part of lot No. 15 on the North side of Second Street," which right
of way " is to be located by the parties of the first part and not to exceed a width
of ground more than ten feet."
I notice that the portion of lot No. 15 that is to b« subject to this easement
is described in one of the recitals by reference to an instrument already registered
as No. 12257, and it would, therefore, seem to me that this document comes within
the opinion given at page 14 of my report for the year 1918, and tlierefore may be
accepted by the Registrar for registration.
18
THE EEPOET OF THE
No. 7
Speaking generally as to rights of way, my instructions to the Eegistrars have
been, as you will see from my reports, to endeavour in every case to have the lands
over which they are given, defined if at all possible by definite description. In this
case, apparently, it is impossible to give a description by metes and bounds of the
particular strip over and along which a passage is granted so that the Avhole of the
said parcel described in said registered No. 12257 is subject to the easement.
LIV ERY 5TA3LE3
STREET
Sketch of the part of Lot 15 referred to on page 17.
Affidavit of execution may be made by ax officer of an incorporated com-
pany.
Letters to a Reo^istrar :
Mr. E. D. has written to me with reference to certain leases from different
farmers in G. County to the Canadian Oil Fields Company, Limited, and states
that you have refused registration because the witness to the signature of the lessors,
Mr. F., is an officer of the company, and that you have referred him to Section 39
of The Registry Act.
Section 39 refers not to the witness, but to the Commissiont-r, Justice of the
Peace, or other person before whom the affidavit is sworn, and it is my view that
an officer of a limited company, even though he may hold stock therein, is a com-
petent witness, not being a party to the instrument.
I would refer you to the reports of the Inspector of Registry Offices for the
year 1895 at page 28, and for the year 1899, page 16.
1920 INSPECTOR OF EEGISTRY OFFICES. 19
II.
Referring again to my letter to you of the 28tli ultimo, I beg to return here-
with by registered post the Oil Leases received with your letter of the 1st instant.
These are leases, the one by Samuel T. to the Canadian Oil Fields, Limited,
and the other by W. A. R. to the said company. The witness to the signature of
the lessor in each case being Mr. L. S. F., an officer of the said lessee company, who
with the Secretary-Treasurer signs the same as Vice President of the said company,
the official seal of the said company being annexed to the instrument.
If you will look at Section 42 of The Registry Act you will observe that the
official seal of this company and the signature of the Secretary is^ sufficient evidence
for the purpose of registration of the due execution of the instrument without the
signature of Mr. F., the Vice President. I think, therefore, that the ruling of the
late Inspector holds good in this case, that the signature of the lessors may be
witnessed by Mr. F., an officer of the said incorporated company with an official
seal. My view is that the lessee company and not Mr. F. is a party to the instru-
ment.
The mayor of a town may take ax affidavit of executiox.
Messrs. J. & L., Barristers, of this city, have "written to me wifh reference to
the Discharge of Mortgage, William S. ei al to Peter McL., and which they state
you refused to register because the affidavit of execution was sworn before the
Mayor of the Town of Rockland.
Rockland, I understand, is a Town situate in the County of Russell, within
this Province, and under Section 350 of The Municipal Act, the Mayor, as head
of the Council is ex-officio a Justice of the Peace, and by Section 23, Subsection
3 of The Interpretation Act, R.S.O., Chap. 1, every Justice of the Peace having
authority in Ontario has power to take and receive affidavits and affirmations.
I am assuming, of course, that Mr. DesR. was Mayor at the time the affidavit
was taken.
Affidavit of execution — May not be made by a marksman.
Replying to your letter of the 1st instant I beg to refer you to Section 39 of
The Registry Act, R.S.O., Chap. 124. From this section it is quite clear that a
marksman who has witnessed the execution of an instrument and subscribed by
making his mark, may not make the affidavit of execution required by The Registry
Act. Section 39 prohibits the taking of this affidavit from a witness who has not
subscribed his name in his ovsm handwriting.
P.S. — See ruling of the late Inspector at page 36 of his Report for the year
1905. In that Report Mr. Outhrie suggests that if the Deed cannot be re-executed
before a subscribing witness that a County Judge might give an order for regis-
tration treating it as an instrument executed without a subscribing witness.
20 THE EEPORT OF THE No. 7
Affidavit of execution — The name and occupation of the subscribing wit-
ness SHOULD be set OUT IN FULL IN HIS AFFIDAVIT OF EXECUTION.
The DESCRIPTION SHOULD COMPLY WITH THE REQUIREMENTS OF ThE REGISTRY
Act.
Discharges of Mortgage should be properly addressed to the Registrar of
the Registry Division and the Registry Division correctly stated.
No provision for a Registrar to endorse a certificate of registration upon
A DUPLICATE OF A DISCHARGE OF MORTGAGE.
By registered post I am returning the documents received with your letter of
the 22nd instant, namely, Deed dated May 10th, 1919, McKeown to Marshall, Dis-
charge of Mortgage dated May 10th, 1919, Reid to McKeown, and what purports
to be a Partial Discharge of Mortgage dated May 7th, 1919, Stephenson to
McKeown. The Discharge appears to be drawn in duplicate.
I have to observe as follows : —
As to the Deed. The name of the witness in the affidavit should be given in
full. Initials will not do, and the occupation of the witness should be stated.
Furthermore, in paragraph one of the affidavit the words " two of " should be added
after the name McKeown, as there are three parties to the instrument, two only
of whom have signed in the presence of the witness. The description in the deed is
not one from which a surveyor could trace the property without a search as re-
quired by The Registry Act. If the copy is not a duplicate there ought to be no
difficulty in having it made so.
As to the Discharge, Reid to McKeown. The Discharge should be properly
addressed to the Registrar of the Registry Division of the County of Halton. The
Registry Division is improperly described not only at the beginning, but also at
the top of the certificate. The name and occupation of the witness should be set
out in full in his affidavit of execution.
As to the Partial Discharge. The above remarks as to the description in the
deed apply to the description in the Discharge. It should be addressed to the
Registrar of the Registry Division of the County of Halton, not to the Registrar
of the Registry Division of Acton. The document as drawn does not seem to me
to be a Release of the property intended to be released from the Mortgage, and the
last clause of the certificate states that the Mortgage is discharged. I would
suggest that the Conveyancer be asked to follow the form that is usually followed in
Partial Discharges of Mortgage — See the last two lines of the Form of Discharge of
Mortgage being Form 10 of The Registry Act.
I note that the Discharges are drawn in duplicate, an unusual procedure.
There is no provision for a Registrar to endorse a certificate of registration upon
the duplicate of a Discharge of Mortgage. Of course, if a certified copy of the
Discharge when registered is required then that is another matter.
Subscribing witness to an Instrument resides in Italy — No affidavit of
EXECUTION — Judge's order ^tecessary.
By registered post I am returning herewith the Power of Attorney received
with your letter of the 27th instant.
As it will, no doubt, be difficult to obtain an affidavit of execution from the
witnesses who reside in Rome, Italy, I would suggest that a Judge's Order be
obtained under Section 42 of The Registry Act.
1920 INSPECTOR OF EEGISTRY OFFICES. 21
Discharge of a Mortgage — (1) Where the Certificate of Discharge was
EXECUTED prior TO April 16th, 1895, registhation of the instruments or
documents through which the party discharging CLAIMS interest in
AND TITLE TO THE MORTGAGE MONEYS IS NOT A CONDITION PRECEDENT TO THE
REGISTRATION OF SUCH DISCHARGE — (2) WhERE SUCH CERTIFICATE WAS EXE-
CUTED PRIOR TO April 1st, 1899, it need not contain a recital of the
PARTICULARS OF THE INSTRUMENTS OR DOCUMENTS THROUGH WHICH THE PER-
SON DISCHARGING CLAIMS INTEREST IN OR TITLE TO THE MORTGAGE MONEYS.
Herewith I be^ to return by registered post the Discharge of Mortgage re-
ceived with your letter of the 15th Instant.
I think you may register this Discharge. It is dated July 6th, 1892, and
apparently executed on that date, as the jurat tO' the affidavit of execution bears
date July 6th, 1892.
It was not until April 1st, 1899, when 62 Victoria (2nd Sess.), Chap. 15,
Section 7, came into force that it became necessary to set forth in the Certificate
of Discharge, particulars of the instruments through which the person executing
the Discharge claims interest in or title to the Mortgage moneys.
In your letter you do not state whether or not the Probate of the Will has
been registered. However, it was not until the 16th April, 1895, the date when
58 Victoria, Chapter 22, received the Royal Assent, that it became necessary to
register the instruments or documents through which the party discharging the
Mortgage claims interest in or title to the Mortgage moneys. See reports of the
Inspector of Registry Offices for the year 1895, page 7, 1905, page 24, and 1916,
page 9.
Discharge of Mortgage from trustees of a lodge who are not the original
Mortgagees may not be accepted — Suggestions.
To a Registrar :
I am returning herewith by registered mail the Discharge of Mortgage re-
ceived with your letter of the 7th instant.
I do not see how this Discharge may be accepted. Usually where lodges loan
money they are incorporated and the Mortgage is given to the incorporated lodge
and the Discharge is made under seal in the usual way, signed by the officers of the
corporation.
In this case, however, the parties who signed the Discharge, the present trus-
tees, are not the persons to whom the Mortgage was made.
In the absence, therefore, of an assignment from the original Mortgagees to
the present trustees, I would suggest a Release and Reconveyance.
Discharge of Mortgage may not be executed by a daughter of the mort-
gagee, who under a covenant in the Mortgage is to receive the Mort-
gage moneys after the demise of the Mortgagee and her husband.
Herewith I beg to return the Mortgage, Charles L., et luc to Barbara W., and
the Discharge thereof signed by Ida May W., as well as the Solicitor's letter to
you, all of which I received with your letter of the 7th instant.
22 THE REPORT OF THE No. 7
I note that the Mortgage contains the following provision : —
" And the said Barbara W. herein called the Mortgagee hereby expressly
agrees that after her and her husband Mathew W's demise all their interest in
this Mortgage that is unpaid at the time of their demise goes to their daughter
Ida May W., her heirs and assigns only."
And that it is because of this provision that Ida May W. now proposes to
discharge the Mortgage, the Mortgagee being dead. It is my view that this Dis-
charge may not be registered without the registration of Letters of Administration
in favour of Ida May W.
Of course, if the parties are satisfied to take title through Ida May W. there
can be no objection to the registration of a Release and Reconveyance from the
said Ida May W. This I oifer only as a suggestion.
Signature and Corporate Seal of the Inspector of Prisons and Asylums
to a conveyance of a lunatic's lands sufficient without an affidavit
of execution.
In your letter you state that you refused to register a conveyance of lands
"whose owner is an inmate of the Brockville Asylum for the Insane, and which
conveyance is signed by the Inspector of Prisons for Ontario as official guardian of
the owner and also as Inspector of Prisons and Asylums with his official seal.
It seems to me that such a deed is covered by the ruling of the late Inspector
in his report for the year 1910, page 27, and you should not have taken the respon-
sibility of refusing to register it.
You will notice that Mr. Guthrie ruled that an aflfidavit of execution was not
necessary, and instructed certain entries to be made in the remarks column of the
Abstract Index.
Instead of the chapters referred in the said report of the Inspector, see
Revised Statutes of Ontario, Cap. 301, Section 6, and Revised Statutes of Ontario,
Cap. 295, Section 41:.
The Parties to an Instrument and Commissioners who take affidavits may
WRITE their signatures IN ANY WAY THEY MAY SEE FIT.
To a Registrar :
I have your letter with reference to the Power of Attorney presented to you
for registration l)y Mr. J. L. D. I have also had a letter from Mr. D. enclosing
the Power of Attorney and which I am returning to-day.
The Power of Attorney is given by RidoM Enea, who has signed his name as
Enea Ridolfi, and there is the usual affidavit by the subscribing witness, who
deposes that he was personally present, and did see the instrument in triplicate duly
signed, sealed and executed by Ridolfi Enea, one of the parties thereto.
As has been stated by the late Inspector, the Registry Act does not lay down
any rule as to how any signature shall be made, and a man may make his signature
in any way he sees fit. What is required is that there shall be a subscribing
witness, who shall make affidavit of execution of the instrument.
1920 INSPECTOR OF EEGISTRY OFFICES. 23
1 ijote, however, that there is a typographical error in the affidavit of execu-
tion. The last letter in the word " Ridolfi " being " e " instead of " i." When this
correction is made and the affidavit re-sworn, I think you may accept the instrument
for registration. See rulings of the late Inspector in his report for the year 1897,
page 45, for the year 1898, page 16, and for the year 1903, page 15.
You will, of course, make a note in the remarks column in your Abstract Index
of the way in which the grantor has signed his name.
Instrument endorsed Discharge, is in fact a Notarial copy of an instru-
ment EXECUTED in THE PROVINCE OF QUEBEC. It MAY BE REGISTERED UNDER
Sec. 45 of The Registry Act.
By registered post I beg to return herewith the letters and the notarial copies
of documents received with your letter of the 21st instant.
It is my view that the instrument marked " discharge " dated 30th January,
1913, is really a Release, and while it is not a Statutory Certificate of discharge of
Mortgage, it may be registered as the notarial copy of an instrument executed in
the Province of Quebec under Section 45 of The EegiMrij Act. I also think that if
the Notary will affix his seal of office to his certificate the notarial copy of the in-
strument which is endorsed as No. 136, issued by the Superior Court of Montreal,
may likewise be registered under said Section 45, as it is an instrument containing
a description by reference, as there is a reference in the document to the registered
Registration of a Release in which lands are not described. •
From a Registrar :
I received from the General Trust Corporation, the administrators of the
Estate of A. €. B., a release. They wish to know if it can be registered. No
property is specified, and affidavit of witness is not attached. The release is dated
1906, and reads as follows: J. B. acknowledges the receipt of cash and notes in
full payment of all moneys due him as his distributive share of the estate and also
in full satisfaction of an agreement made between himself, his sons and daughters
in respect of the estate of A. C. B. He directs the Corporation to transfer unto
GeO'. A. B. all his interest in the estate and property of the said Arch. C. B. Can
the release be registered and in what books will I register it in?
Letter in Reply :
It would seem to me that if the Release referred to in your said letter has-
attached to it an affidavit of the witness that the same may be registered by
annexing thereto a Declaration under Section 34 of The Registry Act.
Office hours — Instruments received during office hours may be copied and
abstracted before or after or during office hours.
From a Registrar:
Do I interpret Chapter 124, Section 18, Subsection 2 of The Revised Statutes
of Ontario, 191J,, correctly, that the offices of Regi -trars in the Provisional Judicial
Districts are open on Saturdays for business from ten o'clock in the forenoon until
2i THE REPORT OF THE No. 7
one o'clock in the afternoon, and no longer? I have reason to believe that the late
Registrar did not interpret the Statutes in that way, and kept his office open
until four o'clock every Saturday.
Trusting my interpretation is correct and hoping to soon hear from you in
the matter, I remain.
Letter in Reply ;
Replying to your letter of the 17th instant I beg to say that under Section 18
of The Registry Act, Cap. 124, no insruments may be received for registration after
one o'clock on Saturdays in Provisional Judicial Districts, but while the Act states
that you shall attend at the office on Saturdays from ten o'clock in forenoon to
one o'clock in the afternoon, and no longer, my view is that this would not preclude
j-^ou from being in the office during the afternoon copying instruments and attend-
ing to entries and abstracting documents registered during office hours on that day
if you so desired.
Will — Registration of against lands not mentioned therein — Fees there-
for.
From a Deputy Registrar:
Mr. E. died owning several parcels of land, most of them situated in the
Town of Port Hope, and one in the Township of Hope. Probate of the Will was
registered. The Will did not describe any of the lands by local description. The
Solicitor of the Estate desires to register a Declaration by the Administrator
with the Will annexed describing the lands affected by the Will. The Registrar
is uncertain where to register the document and what his fees should be. The
Solicitor points out Section 34, Subsection 4, and thinks that the documents
should be registered in the book for Port Hope and also in the book for the
Township of Hope besides entering the particulars in the Abstract Index book
against all the different lands mentioned. According to Subsection 4 the Statutory
Declaration is to be registered the same as any Instrument affecting lands by local
description. Will the Registrar be entitled to charge for a double registration, and
also for noting the documents against the different lands, and if so what will his
fees be ?
Letter in Reply :
Replying to your letter of the 25th ultimo, received upon my return to the
city, I beg to say that the Will in question should first be registered pursuant to
Subsection 5 of Section 56 of The Registry Act. (See Registry Act, 191S, Chap.
27, Section 7.) Then if it is desired that the same be registered against any
specific lot it can be done by the registration of a Statutory Declaration under
Section 34, Subsections 3 and 4.
The usual fees, of course, will be charged for the registration of the Will.
The fees for each Declaration is 50c. (See Section 92, Subsection "U.")
1920 INSPECTOR OF EEGISTEY OFFICES. 25
Foreign peobates — Method of registering.
I.
Replying to your letter, I beg to refer you for the registration of foreign
Probates to Subsection 1, Clause (b), Subsections 3 and 4 of Section 56 of The
Registry Act, as amended by 8 Geo. V, Cap. 27. If the return of the originals is
required then it will be necessary for you to receive for deposit in your office a true
copy of these Probates with affidavit verifying the same. You must also register
the consent of the Treasurer of Ontario or certificate of the Surrogate Registrar as
required by said Subsection 4.
II.
Referring to your letter of the 5th instant, I am returning herewith the
document enclosed therewith, also Mr. F.'s letter.
If the document issued by the Surrogate Court of Niagara County, in the
State of New York, is, according to the law of that State, a certified copy of
Probate, I think it may be accepted by you for registration under Section 56 of
Hie Registry Act as amended by the Statute of last session, namely, 8 George V,
Cap. 27. by depositing the certified copy of Probate in your office. The certificate
referred to in Subsection 4 of said Section 56 must also be deposited with you.
Certificates of amalgamation of loan corporations are copied in full in
THE General Register.
I beg to return herewith the instrument enclosed to me in your letter of the
15th.
This will be registered under Subsection 8 of Section 23 of The Registry Act,
being a certificate of the amalgamation of loan corporations ; the practice, I find, is
to co])y the whole of the instrument in full in the General Register.
Registration of By-law and Conveyance where portion of a street leading
TO A river is closed.
From a Registrar :
I am enclosing By-law and Deed sent to us for registration. I am also enclos-
ing tracing of the part of Front Street, in the Village of H., to be closed. This
street leads to the river Trent, and I think should have the approval of the
Lieutenant-Governor. The Deed states he has approved of the By-law, but that is
not a fact. Please let me know whether you consider these documents in shape for
registration.
Letter in Reply:
By registered post I beg to return the By-law and Deed received with your
letter of the 10th ultimo.
26 THE EEPOET OF THE No. 7
I observe that the deed contains a recital that this by-law has been approved
of by the Lieutenant-Governor in Council by an Order-in-€ouncil dated June 27th,
1919. I would suggest that you look at my report for the year 1918 at page 11
where I have dealt with a similar case at some length. As I therein stated, if you
know as a fact that the approval has not been given, I think as a matter of
courtesy you would be right in bringing the matter to the attention of the parties
who desire registration. Section 472, Subsection 3, of The Municipal Act, which
requires, this approval in certain cases, does not state that a by-law without such
approval may not be registered.
An assignment of Moktgage that alters the terms of the Mortgage may
NOT BE endorsed " NOT TO BE RECORDED IN FULL.'"
From a Registrar:
I have an assignment of mortgage tendered for registration containing new
matter and endorsed "not to be recorded in full." I do not think it capable of
such registration, and have so advised the Solicitor sending it, asking him to let
me know of any ruling whereby it can be registered in short form. The circum-
stances are: J. T. G. mortgages to M. T. lands for the sum of $2,800, payable in
five years from date, 23rd October, 1913, at 5% interest, due 1918. Five days
thereafter J. T. G. mortgages the same lands to J. M. B. for $700. I presume to
retain priority it is now sought without discharging the old mortgage (which was
past due) and taking a new mortgage for the present indebtedness at the increased
percentage and at the extension of time; to assign the first mortgage in the
ordinary way with the following clause inserted after the usual covenants (and
tliis is the new matter which I think prevents "not recording in full").
"And the said party hereto of the third part (original mortgagor), for him-
self, his h. E Ad and As co'os pro and agrees to and with the said assignor (original
mortgagee), that he will pay or cause to be paid the said sum of seventeen hundred
and fifty dollars in five years from the twenty-third dayof October, A.D. 1919,
together with interest thereon at the rate of dx per cent, per annum on the days
and times and in the manner as in said mortgage set forth."
Letter in Reply:
I may say that the decisions of the late Inspector seem to me to support your
view that the assignment in question is one which may not be endorsed " not to be
recorded in full." See especially report 1898, page 17.
Fees for registration of an Assignment of Mortgage which assigns five
different mortgages.
(1) When same is endorsed " not to be recorded in full.""
(2) When the assignment is not so endorsed.
I.
To a Registrar :
I have your letter of the 12th instant in which you state that you have re-
ceived for registration an Assignment of Mortgage which assigns by one instru-
1920 INSPECTOR OF REGISTRY OFFICES. 27
ment five different mortgages, covering twelve lots, all in one Municipality, and
which Assignment is endorsed " not to be recorded in full," and you ask what fees
are to be charged for registration.
In reply I beg to refer you to the report of the late Inspector of Registry
Offices for the year 1903, page 16, and to my report for the year 1915, pages
28 and 29, from which you will observe that the fees to which the Registrar is
entitled are the same as if five separate instruments had been made, one for each
mortgage, and as if each Assignment had been endorsed " not to be recorded in
full." The fees are those set out in Section 48, Subsection 3, as amended by
The Begistry Act of 1918, and in this case will be $7.50.
This opinion follows the decision of Mr. Justice Britton, referred to in the
above mentioned reports.
II.
To a Registrar :
I have your letter of the 22nd ultimo, from which I gather that when the
Assignment of Mortgage referred to in your letter to me of the 12th, and which
assigns by one instrument five different mortgages, was tendered you for registra-
tion that the words " not to be recorded in full " were scored out and the party who
tendered it desired that it should be registered in full. This being so, the fees, of
course, will be only those that are chargeable under Section 92, Clauses (a) and (b),
as in the ease of a deed or other instrument.
Fees — I. Clause (g) of Sectiox 92 does not apply to the certificates of
EEGISTRATIOX MENTIONED IN PARAGRAPHS (a) AND (b).
II. There is no fee for entering instruments in the Abstract Index.
Replying to your letter I beg to say that 50c., not 25c., is the charge allowed
under Clause (g) of Section 92 as amended by the Statute of last session. This
clause, however, does not apply to the Certificates of registration in paragraph
(a) or (b) to Section 93, and there is no fee allowed for entering a Will or any
other instrument in the Abstract Index. $2.45 plus postage is all that you should
have charged for registering the Will in question.
1. Instruments executed under Power of Attorney, how signed.
2. Necessity for seals.
To a Registrar :
By registered post I am returning the deed received with your letter.
You state that the Power of Attorney under which Herbert J. F. is Attorney
for his co-executors is registered, and I note that he has signed the instrument
as follows : — Herbert J. F. " for self and co-executors." It seems to me that when
signing for his constituents he should have signed their names per his own as
Attorney; that is, he should not have acted in his own name, but in the name of
his constituents, the grantors. I have no doubt that if you will bring this to the
attention of tlie party who desires registration it will be corrected.
28 THE EEPORT OF THE No. 7
I note that seals have not been affixed to the instrument, although the affidavit
of the witness states that it was duly signed, sealed and executed by the said
Herbert J. F. I would, therefore, suggest that you give the party who desires
registration an opportunity for affixing seals, although in a decision of the late
Inspector you may not refuse registration simply for want of seals. See report for
the year 1910, page 30.
Release and Eeconveyance — How registered — The coxsexts required by
9 Geo. V, Cap. 28, may be necessary.
From a Registrar :
I am enclosing a Document brought in to us to-day to be placed on record by
Mr. W. I have never seen anything like it before, and wish to know if in your
opinion it can be registered. Mr. W. was perfectly agreeable to my submitting it
to you.
Letter in Reply :
The instrument received with your letter of the 10th instant, and which I
now beg to return herewith by registered post, appears to be a Release and Re-
conveyance from heirs at law of Annie C. to Alexander W, C.
It should be registered in full against the lands therein set out and copied at
full length in the proper Registry Book. Particulars must also l)e noted in the
Abstract Index^ and it should also be entered in the Alphabetical Index.
I observe that the Instrument contains a recital of the last Will and testament
of the said Annie C, but it does not appear that the said Will was ever probated
If the Will is one that " has not been proved or registered," you cannot, under
9 George V, Chap. 28, accept this document for registration without the consents
required by this Statute.
I observe that the document recites that the said Annie C. left no estate
whatever at the time of her death. This being the case, there ought to be no
difficulty in securing from the Honourable the Provincial Treasurer the consent
required by this Statute.
Dominion Expropriation Act — Notices thereunder usually deposited, but if
desired ilAY be registered.
From a Registrar :
There has been presented at this office for registration four notices of Expro-
priation by the Dominion Government of water frontage property at L. C, with
Plans attached to each, and the party asking for registration wants the Plans regis-
tered separately and the " Notice of Expropriation with Plan '* registered and
abstracted. Will you kindly instruct me as to proper proceedings ? Shall I register
the Plans, charging $5 for each, and what fee should be charged for the Notices?
Each Plan and Notice is in triplicate, two copies to remain here.
1920 INSPECTOR OF REGISTRY OFFICES. 29
I am not sure as to whether I should register each sketch as a Plan, numbering
consecutively with the Plans already on file here, as there is already a Plan of the
Subdivision of this Waterfront on file now, but Mr. A. tells me the Public "Works
Department wants it done this way.
Thanking you for any suggestion that will assist me in properly recording
these instruments.
Letter in Reply :
I have your letter of the 20th instant, and beg to refer you to the report of the
late Inspector of Registry Offices for the year 1913, page 47, and for the year 1915,
page 18. Unless the Dominion Expropriation Act, R.S.C., Chap. 143, has been
amended, I should think that the deposit of record is all that is necessary. There
can, however, be no objection to registering the Notice of Expropriation if the
parties so desire it ; in fact, this is the practice that has been followed by the
Registrars at Toronto, in which case you will give each Xotice a separate Township
number and record each in the proper Registry Book. The plans, however, will be
a part of the description in the Notice, and therefore no additional fee may be
charged for these. The fees chargeable will be tho^e as for the registering of any
ordinary instrument.
I am, of course, assuming that The Dominion Expropriation Act has not been
amended, and would suggest that you satisfy yourself as to this.
Custody of Documexts Act — Certificate of the Discharge of a soldier from
the c.e.f. may not be deposited.
I have your letter of the 17th ultimo, an answer to which has been delayed on
account of absence from the office.
I note that you have received for deposit under The Custody of Documents
Act, R.S.O., Cap. 125, a Certificate of the Discharge of a soldier from the Canadian
Expeditionary Force
As it makes no mention of the '" existence or non-existence, happening or non-
happening of any fact, event or occurrence upon which the title to land may
depend,'" I do not think it is a document within the meaning of Section 2 of the
said Statute, and I agree with the view of the Solicitor that it may not be
deposited.
EeGISTRAE is EXTITLED to a FEE FOR IXFORMATIOX GIVEX BY HIM IX' WRITIXG
CEETIFYIX'G THAT AX IXSTRUMEXT HAS BEEX' DULY REGISTERED.
From a Solicitor :
I have, during the last two weeks, registered something over two hundred oil
and gas leases in the Registry Office for the Registry Division of the County of E.
There were no duplicates of these documents, but there was a copy in each case, of
which I required a certificate, for the purpose of my clients, who are Americans. I
spoke to the Registrar about the matter, and he informed me that for the placing
of the certificate upon the copy he was entitled to an extra charge of 50c. in each
case. I argued the matter with him to some extent, ursfing that if there ivere a
30 THE REPORT OF THE No. 7
duplicate and also a copy, he would in such case be entitled to the certificate if
such were placed upon the copy, in addition to the ordinary certificate placed upon
the duplicate; but that he was not so entitled, where there was no duplicate, and
the certificate was placed only upon a copy.
He maintained his ground, naturally, and my client paid the extra 50c. in
each case under protest, with the understanding that I would refer the matter
to you.
The wording of the certificate, which I take from one of the documents, is as
follows : " I certify that an instrument, of which the within purports to be a copy
'' (but not hereby certified to be a true copy), is duly entered and registered in the
"Registry Office for the County of E. in book for day at
o'clock m. of the day of A.D. 1920.
" Number.
" Fees Registration.
" Certificate 50c.
If there is already a ruling upon the point, I have not been aware of the same.
Will you be kind enough, after communicating, of course, with the Registrar, to
make a ruling one way or the other upon the point, and inform me of the same ?
Letter in Reply:
I have your letter of the 7th instant with reference to the certificate given by
the Registrar of Deeds at St. T. It is my view that the Registrar's contention is
correct, and that he is supported by a ruling of the late Inspector in his report
for the year 1911, page 29.
Decisions of Inspector:
On my return to the city I have your letter, an extract from the first paragraph
of which is as follows : " With all deference might I ask reconsideration of your
opinion, especially in view of the fact that within the last week a conflict of interest
has arisen over one of them — the case of the B. discharge." As you, no doubt, are
aware, opinions of the Inspector, save those affecting fees, have not the force of a
legal decision. . In the present instance, and for the protection of the Registrar,
since there seems to be a conflict with regard to the instruments, would it not be
well for the Registrar to act upon the advice of his Solicitor.
Tax on Mortgages — 8 Geo. V, Cap. 20, Section 70 — Tax payable on Mokt-
GAGES MADE BEFORE BUT REGISTERED AFTER THE DEPOSIT OF THE BY-LAAV.
To a Solicitor:
lie 8 George V, Chap. 20, Section 70.
Replying to your letter I beg to say that as the tax provided for by the above
Statute is payable upon mortgages registered after the deposit of the by-law, it is
my view that the Registrar of the Eastern Division of the City of Toronto was
obliged to collect a tax upon the mortgage referred to in your letter, even though
the same was made prior to the coming into force of the above Statute.
1920 INSPECTOR OF REGISTRY OFFICES. 31
^ ^ . . — •
Tax on Mortgages — Absence of recitals required by Subsections 11 and 12
OF Section 70 — Consent of Province and City necessary to a refund by
the Inspector.
To a Firm of Solicitors :
Re 9 George V, Chap. 2c; Section 37.
Mortgage T. G. T. & F.
In your letter you state that when the Mortgages were registered you paid a
tax of $4.00, and have now discovered that under the above Statute you were not
required to pay a tax, inasmuch as the moneys advanced were wholly applied in
the payment of prior encumbrances.
In reply I beg to say that after a careful consideration of the question, it is
my view that as the mortgage did not contain the recitals required by Subsections
11 and 12 of Section 70, the Registrar had no other option than to collect the tax
in question.
I observe from Mr. McC.'s letter to you that the tax paid in respect of this
mortgage is included in the amount received by me from the Registrar in the
month of August, so that had I come to the conclusion that the tax had been
improperly collected I would not have authority to refund it without directions to
do so from the Province and the City.
APPENDIX
33
34
THE EEPORT OF THE
No. 7
Fees and Emoluments received by the Registrars of Deeds for the year 1919, with which
the years 1917
SCHEDULE A.
Name of Registry Division.
Instruments registered in 1919.
.2 0
5 o
Patents.
Algoma
Brant
Bruce
Carleton
Dufferin
Dundas
Durham, East
Durham, West
Elgin
Essex
Fort William
Frontenac
Glengarry
Grenville
Grey, North
Grey, South
Haldimand
Haliburton
Halton ,
Hastings
Huron
Kingston ,
Kent ,
Kenora
Lambton
Lanark, North
Lanark, South
Leeds
Lennox and Addington
Lincoln
London
Manitoulin
Middlesex, East and North . .
Middlesex, West
Muskoka
Norfolk
Northumberland, East,
Northumberland, West
Nipissing
Ontario
Ottawa
Oxford
Parry Sound
Peel
Perth, North ,
Perth. South
Peterborough
Prescott
Prince Edward
Rainy River
Renfrew
Russell
Simcoe
Stormont
Sudbury
Temiskaming
Thunder Bay
Toronto, East
Toronto, West
Victoria
Waterloo
Welland
Wellington, North
Wellington, South and Centre
Wentworth
York, East and West
York, North
2,747
5.128
4.265
005
1.673
1,2
865
964
4.538
3.7
1,455
1.568
1.305
1.130
2.79
1.911
1.771
396
2.35
3.924
4.261
1.566
6.563
171
6,523
798
1.441
2.332
1.510
4,611
4,911
636
3,759
1,430
1,147
2.558
1.604
789
4,194
4,823
4.293
792
2,128
3,292
1,294
3,039
1,708
1.385
29
3,090
1,606
7,106
1.598
738
66
1.218
26,846
27,0
1,968
6.992
7.502
1,592
3.2-9
17,636
14,941
2,168
256.700
4,950
8,595
7,217
5,490
2,797
2,140
1.562
1,658
7,859
24,582
2,521
2.926
1,743
2,263
4.552
3.194
3,142
733
3,977
7,121
7.338
2.861
11.087
285
11.406
1,584
2,529
3,968
2,666
8,526
8,101
1,103
6,468
2.294
2,285
4, .373
2.805
1.502
1.622
7.412
8.244
7.310
1.497
3,673
5.516
2,050
5,403
3.081
2,459
42
5.373
2.661
12.267
2,711
1.244
44
2,124
44.970
46.009
3,435
12,216
12,964
2,658
5,651
30,0.34
26,751
3,825
378
85
727
10
67
105
5
349
116
177
257
1.182
1
59
765
517
21
107
89
263
1,012
774
200
"75
826
623
4
21:>
122
2,780
5,299
154
1,261
265
213
1,192
3.179
196
24,891
839
2,031
43
127
414
258
730
2.547
150^
.387
120
321
121
,256
112
$ c.
15 40
22 00
15 60
2 00
4 00
22 90
8 30
16 00
2 30
4 00
2 00
2 85
11 05
4 15
2 00
U 00
22 30
4 00
23 05
'6*30
4 00
2 00
12 15
U 00
11 50
24,900
1920
INSPECTOR OF REGISTRY OFFICES.
35
are contrasted the amount of Fees, Surplus to Municipalities and Registrars' incomes for
and 1918.
Schedule A.
MoTtgagee.
Dis. of MortKa^es,
Wills.
Leases,
Mechanics
Liens.
o
JA
a
«
a
a;
%
[XI
1.301
2.150
1,812
1.215
621
535
899
459
1,863
6,719
675
684
480
401
1,127
740
665
237
957
1,657
1,709
616
2,6.39
88
2.875
.353
549
968
639
2,031
1.970
289
1,653
65
748
1,104
677
347
447
2,016
1.623
1,760
435
884
1.409
492
1,305
611
575
2
1,387
540
3,124
610
358
2,775 70
4,518 80
3,801 50
2.576 50
1,294 25
1.094 85
878 35
904 60
4.031 65
13.954 85
1,440 08
1.440 85
707 15
1.134 6,-5
2.314 15
1,539 15
1,581 95
493 75
2.024 95
3,830 21
3,785 02
1,327 45
5.493 55
176 00
6,243 35
807 80
1.186 50
2,018 15
1,379 45
4,464 72
4.095 10
586 90
3.494 00
1,186 80
1,.571 30
2.316 45
1,490 35
748 50
907 00
4,246 52
3,598 10
3,742 90
975 65
1,883 00
2.932 90
1,014 90
2,844 90
1,543 50
1,260 60
3 20
2,973 35
1,236 05
6,578 67
1,280 15
732 30
443
1,172
764
559
330
274
172
149
968
2.551
232
284
311
221
472
370
387
57
602
801
784
388
1,4.34
19
1,426
111
317
449
285
1,019
1,147
116
791
234
137
514
310
151
193
803
1,153
931
127
445
720
264
610
419
254
6.37
463
1,.337
375
■^ 113
719 95
1,764 80
1,190 00
844 05
502 70
412 15
256 50
223 50
1,472 55
3,890 15
355 45
449 60
464 50
336 55
739 05
560 90
586 05
90 00
910 .30
1,235 80
1,183 00
587 55
2.170 90
28 50
2,173 90
192 55
507 70
679 15
434 05
1,565 55
1.727 30
191 05
1.215 51
357 60
209 95
785 80
475 00
228 25
288 60
1,217 .56
1,729 .50
,402 35
207 20
669 20
,087 20
401 65
934 30
650 10
383 30
971 35
719 15
2.050 81
577 85
174 25
532
1,267
1,163
757
493
299
178
194
1,138
2,636
277
409
317
317
829
530
487
35
551
878
1.174
386
1,555
31
1,561
160
342
568
412
966
1.219
150
915
358
113
657
420
200
230
902
1.283
1,117
139
457
844
396
703
509
312
701
490
1,817
411
120
$ c.
593 59
1,.359 70
1,231 05
1,059 50
544 65
310 35
202 60
220 50
1 . 222 75
2,806 90
287 25
600 65
263 90
371 80
850 95
560 25
508 45
.35 25
576 10
903 75
1,255 60
583 80
1.616 .35
31 00
1,740 75
206 95
395 75
599 20
464 30
1.224 20
1.259 10
154 .30
969 10
381 15
218 35
699 60
447 20
235 05
232 60
985 00
1.399 70
1.286 00
144 90
503 70
891 75
340 75
827 80
5.38 85
337 95
735 45
502 95
2,115 10
449 30
121 .30
80
1£6
194
128
75
52
45
60
144
177
14
64
48
113
96
71
14
95
186
303
43
165
3
209
58
64
151
79
1.32
144
10
199
53
47
82
84
46
42
152
206
150
29
92
96
71
109
52
56
108
52
249
74
6
$
200 30
423 35
449 75
325 45
184 ,50
122 55
117 05
144 35
368 60
427 65
36 75
202 50
122 85
177 20
246 95
238 50
174 15
37 06
231 80
-M\ 15
638 80
129 10
394 15
4 50
434 75
145 90
153 45
349 20
232 50
341 70
335 35
21 95
46S 20
131 10
96 60
208 15
201 55
120 55
83 80
372 40
487 50
358 10
66 55
231 35
227 30
162 55
265 00
129 85
138 25
275 30
113 70
604 93
177 10
12 00
11 70
13
4 00
15 30
7 90
4 60
7 80
8 40
130 25
78 05
4 00
43 25
11 65
2 15
.58 45
8 25
6 20
34 05
13 55
20 10
217 80
2 00
193 50
2 15
28 65
35 90
17 30
63 35
3 50
44 10
10 20
21 85
8 00
6 45
7 80
19 85
13 45
15 30
11 20
10 35
3 45
12 25
8 60
6 60
8 40
4 30
33 40
10 05
20 85
4 10
1 2:
3 00
1 00
25
1 60
22 00
8 10
50
£0
50
4 00
3 05
25
3 80
1 2E
7 35
1 25
2 on
2 85
3 00
2 2£
25
1 50
2 00
7 00
9 20
50
1 75
612
8,892
8,764
824
2,955
3,469
650
1.234
6.782
6.. 329
9.39
74,669
1.249 05
20,621 90
20.015 05
1.751 81
6,718 2:
7,241 01
1,369 85
2.680 .30
14.548
13.902 18
1.993 61
224.567 86
18
8,484
7.984
37:
1,643
1,651
305
726
4,918
4,007
4.37
283 85
12,776 25
11,971 30
566 15
2,476 75
2,513 60
464 50
1,093 70
7,432 72
6,092 44
669 60
216
5,438
5,9.37
546
1,780
1,568
424
847
3,683
2,498
532
224 30
5.783 60
6,. 346 40
624 25
1.905 40
1,704 05
442 .30
965 25
3,941 05
2.720 92
627 35
78 75
817
97
167
209
101
126
425
299
80
2,078 40
261 25
452 00
441 80
199 90
.332 45
9.30 00
669 75
220 40
.572 65
89 75
24 90
50 20
3 15
96 15
9 95
23 45
2 30
34 15
17 75
50
5 05
34 95
25
11 90
26 45
60.395
83,463 89
58,384
63,703 16 15.713
18,431 35
778
1.894 20
196 80
36
THE EEPORT OF THE
No. 7
Fees and Emoluments received by the Registrars
Schedule A. — Continued.
Name of Registry Division.
All other
instruments
Abstracts.
Searches.
Fees from
other
sources
not
enumer-
ated.
Algoma
Brant
Bruce
Carleton
Dufferin
Dundas
Durham, East
Durham, West
Elgin
Essex
Fort William
Frontenac
Glengarry
Granville
Grey, North
Grey, South
Haldimand
Haliburton
Halton
Hastings
Huron
Kingston
Kent
Kenora
Lambton
Lanark, North
Lanark, South
Leeds
Lennox and Addington
Lincoln
London
Manitoulin
Middlesex, East and North . . .
Middlesex, West
Muskoka
Norfolk
Northumberland, East,
Northumberland, West
Nipissing
Ontario
Ottawa
Oxford
Parry Sound
Peel
Perth, North
Perth, South
Peterborough
Prescott
Prince Edvpard
Rainy River
Renfrew
Russell
Simcoe
Stormont
Sudbury
Temt^aming
Thunder Bay
Toronto, East
Toronto, West
Victoria
Waterloo
Welland
Wellington, North
Wellington, South and Centre
Wentworth
York, East and West
York, North
364
333
318
330
150
115
68
98
362
.539
246
100
142
114
246
170
129
42
149
374
280
114
681
29
358
116
159
181
94
444
414
41
188
107
88
189
109
42
69
308
513
33:
55
221
218
70
305
114
186
26
245
54
562
119
1
18
.741
.47
124
423
531
112
324
.752
.714
173
$ c.
629 33
513 SO
518 09
651 08
262 45
195 80
100 40
156 90
632 45
.400 95
385 93
165 90
172 95
238 95
396 95
284 90
213 95
63 85
227 50
687 10
459 75
203 45
.193 85
43 .50
617 75
231 20
270 35
290 10
153 80
891 65
663 95
77 45
314 65
191 70
157 15
337 40
183 30
163 65
101 50
569 28
985 90
521 20
81 30
365 40
366 90
127 0
514 15
213 55
332 90
37 00
395 80
85 75
872 10
205 18
181 75
285 95
5.181 95
5.490 95
232 00
632 40
979 23
182 55
576 45
3.072 28
3,330 0
291 05
27.004 23,099 01
114
110
990
249
209
29
109
112
186
234
166
116
56
16
385
385
299
67
617
577
937
38
204
12
233
133
41
137
45
626
48
148
152
230
141
211
479
233
62
30<»
431
543
91
184
277
153
147
108
82
3
481
311
822
86
161
133
704
601
52
226
1,281
242
111
1.611
203
176
$ c.
169 30
205 35
822 70
323 75
285 55
67 95
243 90
192 85
452 00
254 80
202 50
182 85
89 59
56 10
447 95
329 15
258 35
80 55
445 .30
906 20
930 15
75 95
262 21
18 85
174 60
114 55
91 40
263 85
96 25
1.316 60
168 40
68 55
313 10
418 55
172 05
558 65
751 86
471 45
54 90
648 30
500 00
883 95
169 10
276 25
289 80
154 40
318 90
166 55
101 45
1 15
389 40
523 25
1,758 66
170 45
120 50
289 55
1.884 90
1,418 95
HI 45
335 65
1.804 86
851 15
210 15
2.961 95
620 38
311 20
19.315 29,088 90
2.194
2.915
924
1.677
613
302
223
.331
2.266
7.363
1.413
643
419
166
965
439
349
171
1.200
1.948
1.070
1.153
2.287
88
3.044
452
721
1.507
973
2,227
2.263
392
493
410
719
1,720
202
502
1.594
1.209
3.360
1.744
863
287
1.200
240
1.580
316
472
12
883
383
6.340
797
316
674
10,752
10,822
1,201
1.74s
3.036
200
2.185
10.477
10.408
$ c.
740 95
759 05
333 95
812 05
211 15
82 50
100 18
149 45
721 50
2,966 55
602 95
355 50
228 30
95 60
317 60
109 45
170 55
43 45
855 45
515 43
303 15
535 70
940 67
57 10
1 , 205 00
158 50
301 40
522 05
276 60
1.208 56
917 70
62 85
210 85
167 70
288 35
526 60
89 10
144 30
254 90
420 05
840 00
483 50
237 55
114 80
310 75
60 00
820 15
137 10
169 00
3 25
220 75
96 45
1,217 70
297 05
111 00
355 20
5,586 55
6.216 50
335 90
820 50
936 60
95 50
825 20
4.067 05
4,000 40
486 30
119.388 45.656 23
$ c.
120 70
45 40
109 95
89 80
91 70
16 85
29 60
42 65
149 40
167 75
78 95
38 05
52 25
63 30
77 40
45 85
41 25
107 30
56 55
100 70
2 75
80 00
31 35
101 85
167 55
46 25
7 00
67 90
67 60
81 25
72 55
290 05
26 15
16 25
257 95
1.454 80
173 95
180 95
34 15
83 85
47 05
215 40
124 25
33 40
6 25
103 30
266 00
84 65
141 70
25 65
180 00
41 05
63 65
298 20
62 55
96 25
189 15
5.677 10
1920
INSPECTOR OF EEGISTRY OFFICES.
37
of Deeds for the Province of Ontario, etc.— Continued.
Schedule A. — Continued.
III
• 2 •
fj a ta
Z o «
ill
o
a
T3
p
h
o
•a -a
a
o
■3.2
«
li
a-o
ii
o
0
al
< ■r
m 11
o
a S
2 °
<
3
T3 a
•- J,
C.2
3 3
S 3
a-=
<
f c.
$ c.
$ c.
$ c.
$ c.
5.981 02
9.605 30
8.483 74
6.716 13
3.385 85
2.307 60
1.9.36 38
2.043 45
9.182 75
27.971 65
* 4.843 34
3.464 50
2.099 44
2.467 45
5.380 90
3,710 15
3.616 75
898 75
5.. 385 15
8.600 04
8.572 27
3,473 30
12,, 391 43
* 1,796 75
12.865 60
1.888 80
2.922 75
4.754 50
3.140 80
11,219 27
9,233 45
* 1,320 65
7,060 06
2.978 55
* 3,887 37
5,531 30
3.936 41
2.144 45
t 4,287 21
8,738 91
11.039 00
8.851 95
2 084 80
4,098 25
6.201 25
2.311 80
6.796 80
3.512 35
2.763 45
* 2.891 05
6,086 75
3,547 60
15,328 02
3,320 33
* 5,192 45
•11,228 17
* 8,683 55
52.441 95
53.645 05
3.924 35
13,436 70
16.004 49
3.168 10
6,783 15
37.083 99
31,561 64
4.622 96
$ c.
4,306 71
6.086 15
6.064 05
4.879 65
2.470 65
1.854 20
1.445 25
1.301 83
5.954 05
15.016 95
• 4.801 59
2.612 90
1.672 85
1.878 65
3.591 50
2.891 75
2.312 93
742 95
3.332 00
6.92fi 75
6.118 10
2.311 35
7.943 37
• 1.339 74
7.336 61
1.369 25
2.097 80
3.479 70
2.403 10
6.770 80
4,138 05
• 1,263 02
4.480 68
2,618 65
• 3,213 86
3,632 55
2.548 75
1..375 15
t 2.800 92
5,048 93
6,864 30
5,806 65
1,844 50
2.212 35
4.214 95
1,743 60
5,173 47
2,770 60
1,945 65
• 2,354 50
5,019 20
2,700 05
10.684 86
2.381 15
• 4.298 87
• 7.489 02
" 3.123 35
24.965 70
26.482 00
3,166 30
7,153 85
11,025 &7
2,449 75
4,115 15
21.000 61
16,935 38
3,207 73
? c.
3,422 10
4,212 35
4,573 20
4,139 36
1.682 25
1.241 10
1.036 05
958 43
4.675 27
12,634 85
: 1,485 80
1.882 98
1.414 35
1,399 80
3.069 15
2.362 85
1.936 60
908 71
3.089 40
5.675 48
4.450 37
1.823 05
8.148 85
: 223 05
5,596 09
1,005 70
1.523 45
2.451 67
1.774 15
5.786 85
3.215 40
J 857 49
3,406 97
1,673 25
: 1,593 90
2.873 40
2.155 71
1,143 25
I 807 15
3,767 85
5,736 25
4,530 20
1,287 70
1.834 40
3,225 30
1,267 65
3,838 72
2,436 20
1,277 50
J 33 35
3.997 85
2,495 80
7,505 86
1.775 47
• 3.730 94
: 65 00
* 5,981 69
18,625 75
19,952 55
2,443 50
5,793 80
9.090 86
1,807 70
2.907 85
17.246 32
12.844 30
2.216 35
$ c.
945 65
$ c.
1
95 00
2
i,300 ool
1.438 50
1.100 00
700 OOi
540 00
275 00
1,300 OOi
1,990 00
3
14 70
4
5
fi
7
330 15
8
17 65
9
10
1,437-38
3.405 96
11
337 80
S15 02
440 00
800 00
12
500 00
312 00
468 00
700 00
900 00
13
14
1,015 05
781 15
345 84
15
16
17
18
23 24
753 66
1.476 60
763 20
1.500 00
1.066 67
268 82
1,600 00
565 15
19
20
21
30 75
766'66
22
23
1,432 55
364 20
24
400 00
1,092 00
286 00
500 00
1.110 oo'
850 00
322 00,
25
26
164 80
2 00
99 55
709 50
27
28
29
b3 15
861 50
572 00
30
95 55
31
7 80
12 30
260 75
92 00
49 10
1.271 55
600 00
460 00'
350 00
1.300 00
1.200 ool
150 00
250 OOj
32
33
200 00
M
1.059 87
2,827 50
35
600 00
36
85 00
37
41 40
38
2.338 36
1,948 85
39
1,230 00
1,980 00
1,200 00
40
41
42
85 70
120 25
287 10
43
960 00 '
780 00
575 00 :
1,360 00
740 00
800 00
900 00
850 00-
750 00'
1,312 50
627 00
1.130 00
44
45
46
47
134 20
22 25
48
4<>
2,838 20
52 85
50
25 00
168 73
1,000 00
61
63
1.074 50
360 00
5.1
54
3.691 10
11,184 17
734 60
1.501 35
44 00
2,948 95
56
6fi
57
• • 476 50
3.780 00;
3,535 75!
700 oo:
1,900 00
1.200 00
680 00 '
520 00'
3,349 971
2.470 oo'
600 00
2.221 97
2,269 75
58
69
51 40
814 60
1,496 29
10 00
60
6t
467 00
62
►
63
520 00
1,300 01
64
2,454 40
66
6fi
67
7.714 98
24,765 S3
19,549 62
551.832 18
343,562 80
256.640 69
59.788 06i
12,493 28
"Fees of Land Titles Office included — 8 Geo. V, cap. 27, sec. 20; also R.S.O., cap. 124, sec 109, and
4 Geo. V, cap. 33. sec. 5.
tincludes the Peea of Land Titles and Registry Office, all of which sre remitted monthly to the Provincial
Treasurer.
tP'ees of Land Titles Offioe aot included.
38
THE EEPORT OF THE
No. 7
Fees and Emoluments received by the Registrars of Deeds for the Province of
Ontario, etc. — Continued.
Schedule A. — Continued.
Name of Registry Division.
9 a
Surplus paid to Municipality
or the Province under Section
101 or Section 109 of the
Rogistry Act.
Net amount to Registrar.
Algoma
Brant
Bruce
Carleton
Dufferin
Dundas
Durham, East
Durham, West
Elgin
Essex
Fort William
Frontenac
Glengarry
Granville
Grey, North
Grey, South
Haldimand
Haliburton
Halton
Hastings
Huron
Kingston
Kent
Kenora
Lambton
Lanark, North
Lanark, South
Leeds
Lennox and Addington
Lincoln
London
Manitoulin
Middlesex, East and North . .
Middlesex, West
Muskoka
Norfolk
Northumberland, East
Northumberland, West
Nipissing
Ontario
Ottawa
Oxford
Parry Sound
Peel
Perth, North
Perth, South
Peterborough
Presco'tt
Prince Edward
Rainy River
Renfrew
Russell
Simcoe
Stormont
Sudbury
Temiskaming
Thunder Bay
Toronto, East
Toronto, West
Victoria
Waterloo
Welland
Wellington, North
Wellington, South and Centre.
Wentworth
York, East and West
York, North
708 62
283 00
105 29
364 01
375 81
12 00
287 00
,044 57
,693 86
,729 05
346 50
12 00
129 00
,054 50
219 03
423 09
45 00
83 95
,002 55
592 65
348 97
.622 81
871 85
,144 50
359 97
162 00
,378 62
49 00
50 60
670 00
:2 00
166 66
15 00
912 00
§ 5,
033 23
725 90
132 25
952 50
383 00
254 00
462 90
853 00
317 00
103 45
861 00
12 00
968 75
17 00
010 00
180 00
234 42
269 55
600 25
527 50
386 10
195 24
336 00
300 70
744 67
,381 00
442 43
$ c.
965 87
2,990 07
1.870 60
1.256 81
41 00
9 56
2,554 37
15,559 02
357 15
203 40
55 29
729 20
237 34
108 73
786 42
1,887 74
2.621 66
2.)6 65
4.021 75
,266 19
10 28
134 55
446 76
75 76
,191 43
,151 20
1.765 03
133 31
134 14
658 15
262 82
35 30
2,504 70
3.. 534 07
2,429 .50
20 18
265 27
1.279 17
23 68
1,091 90
141 07
36 00
49 10
987 88
235 68
5,. 375 04
133 27
326 22
2,743 36
139 83
26,253 8*
27,215 .37
209 05
4.635 54
6.428 03
80 42
1.521 23
19.520 41
16,839 57
590 26
85,290 84 161,077 96
295 75
929 08
1.1S5 42
5.421 48
369 13
23 50
15 96
147 90
59 29
139 00
1,042 18
1.139 15
.87 45
1,404 76
841 55
9 78
82 45
21 36
1.168 98
661 02
282 20
61 33
.87 78
55 11
41 68
506 72
1,023 98
650 00
12 15
429 70
488 24
32 36
26 35
537 10
43 50
1.900 05
5 21
203 66
804 51
74 88
7,057 89
6,992 (0
43 87
697 70
2.812 64
367 57
7,015 33
5,164 71
149 92
51,780 96
511 43
602 82
388 43
848 51
4,. 596 77
125 98
1,128 49
592 08
2.474 19
905 09
20 09
1,246 91
310 67
4 87
267 25
1.049 16
682 98
319 83
17 42
412 98
23 08
1.662 48
72 18
672 57
3.103 88
1,705 07
1,008 46
2,787 23
65 57
4,455 28
3,966 49
4 72
53,069 55 212.138 4
$ c.
3,365 88
4,332 23
4,207 85
3.656 81
1,869 04
1.586 04
1.396 38
1.481 45
4,283 81
5.728 77
2,757 14
2,474 60
1.287 44
1,971 16
8,129 20
2.553 78
2,184 93
853 75
3,186 43
4.209 75
4,291 29
2.598 86
4,446 87
924 90
4,362 91
1.592 52
2.288 20
2,846 77
2,053 04
4.465 72
4.461 25
670 05
4.165 03
2.283 24
2.286 57
3,058 15
2.612 09
1.817 75
3,000 00
4,278 31
392 68
26£ 95
681 62
618 98
679 18
713 12
491 90
2.314 28
1,824 00
1.941 95
3,387 87
2,549 92
4.597 23
2,283 06
2,726 23
4,304 81
2.309 30
6,917 09
7,023 93
2.487 80
4,515 06
4,714 22
2.071 68
3,921 22
6,168 93
5,871 07
2,990 27
5 c.
2,690 11
3,329 07
3,208 78
2.850 75
1,354 48
1,292 20
905 25
871 88
3.595 41
4.602 39
2.769 13
1,712 31
1.160 85
1.643 69
2,341 60
1,987 16
1,341 43
707 95
2,806 00
3,442 17
3,539 15
1.837 11
3.804 76
517 69
3.241 56
1,297 25
1,588 02
2.242 10
1.692 24
3,568 97
3,061 03
942 52
2,658 48
1,995 32
1.850 08
1,970 44
1,875 07
1.135 15
3,000 00
2,906 71
3,423 97
3.050 40
1,619 35
1,236 35
2,829 70
1,223 60
2.888 23
1,791 24
1,1S5 65
1,737 15
2.937 10
1.891 55
4.211 12
1.546 94
2.475 21
3.204 51
2,069 52
4,781 21
4,776 95
894 83
3.097 70
4,312 51
1,425 75
2,767 58
4,779 48
4,573 85
2,. 849 70
$ c.
2,127 60-
2.340 92:
2.214 16
1,923 76
907 47
679 1ft
616 OSi
741 4a
2.728 40
3,292 sa
853 94
999 98
966 10'
1,180 m
1.731 sa
1,207 76
782 94
783 71
1,981 62.
2,486 01
2,366 24
1.343 5a
2,964 6&
114 la
1.650 Oft
935 70-
1.323 45
1,680 88
1.091 6!)
2.658 41
2,507 7a
536 99'
2.028 or
l.Ill 2&
993 9ft
1,451 4ft
1.543 84
758 25-
3.000 Oft
1.832 1ft
2.214 $»
2,515 45
871 7ft
858 4ft
2.129 96
747 65
2,022 89
1.656 78
656 8ft
33 35
2.204 .82
1.707 72
1,591 28
1.107 43
2,038 76
65 00
3,072 57
4.344 87
4.105 08
1.215 90
1,868 44
2,900 89
895 70
2,012 28
4,495 04
2.417 14
1.542 51
160,326 68 111.655 63
♦Salary paid Mr. Deacon by the Province, Order in Council, 3l8t October, 1914.
The salaries and expenses of Land Titles and Registry Offices are paid by the Province, Order in
Council, 31st October, 1914.
1920
INSPECTOR OF EEGISTEY OFFICES.
39
SCHEDULE B — Showing the Number and Aggregate Amount of Mortgages Registered
Registry Division
;_ CO
o
O U
o «
««• 3
s«^
c3^
^1
tu a
1 Algoma
2 Brant
3 Bruce
4 Carleton
5 Dufferin
6 Dundas
7 Durham, East
8 Durham, West
9 Elgin
10 Essex
11 Fort William
12 Frontenac
13 Glengarry
14 Grenville
15 Grey, North
16 Grey, South
17 Haldimand
18 Haliburton
19 Halton
20 Hastings
21 Huron
22 Kingston
23 Kent
24 Kenora
25 Lambton
26 Lanark, North
27 Lanark, South
28 Leeds
29 Lennox and Addington.
30 Lincoln
31 London
32 Manitoulin
33 Middlesex, East & North
34 Middlesex, W^est
35 Muskoka
36 Norfolk
37 Northumberland, Elast.
38 Northumberland, West.
39 Nipissing
40 Ontario ; . .
41 Ottawa
42 Oxford
43 Parry Sound
44 Peel
45 Perth, North
46 Perth. South
47 Peterborough
48 Prescott
49 Prince Edward
50 Rainy River
51 Renfrew
52 Russell
53 Simcoe ,
54 Stormont
55 Sudbury
56 Temiskaming
57 Thunder Bay
58i Toronto, East
59! Toronto, West
60 Victoria
61 Waterloo
62Welland
63 Wellington, North
61 Wellington, S. & Centre.
65 Wentworth
66 York, East and West..
67iYork, North
218
424
217
219
85
86
65
48
3?5
586
111
110
121
98
121
115
142
37
142
364
212
139
510
11
442
56
98
19
104
289
369
67
230
67
86
230
116
56
87
320
292
272
81
134
176
90
237
156
78
287
145
565
182
48
24
124
434
218
155
79
81
39
39
288
799
66
67
74
72
130
111
114
13
152
212
198
133
352
6
432
22
101
14
67
335
428
19
207
56
28
122
89
32
50
229
272
271
29
107
267
89
193
118
73
148
104
340
98
26
15
43
Total
304
82
1,793
1,650
140:
430
6201
79
250
1.815
1,782
172
79
245
267
141
144
86
49
43
283
900
35
91
99
43
193
119
113
7
182
174
308
96
355
2
460
25
84
16
100
319
298
27
230
63
17
124
84
50
44
196
456
239
13
115
231
62
137
122
79
65
54
38
21
13
18
19
55
255
10
14
17
8
25
18
17
140
101
318
71
32
63
3.606
2,976
89
633
558
80
227
1,591
1,395
118
18.70a 23,459
57
47
59
20
199
"85
5
17
3
14
72
49
2
63
11
6
35
19
9
3
58
178
144
2
81
42
13
37
23
22
39
27
109
22
7
33
2.475
2,748
105
464;
425
118
197
1.247
640'
95|
21.354
442
1.172
764
539
330
274
172
149
964
2.549
231
284
311
221
472
370
387
57
543
801
785
388
1.419
19
1,425
110
317
54
285
1.019
1.147
116
730
197
137
311
310
147
193
803
1.203
931
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445
718
258
610
419
254
637
379
1,337
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583
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223
190
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$652,6'46 42
2.376.504 69
1.694.643 58
1.117.881 00
792.418 96
618.515 00
432,230 45
367,091 00
1.983,038 14
7,564,489 88
369,887 38
549,823 00
635,719 00
366., 330 00
1.032.637 58
756.364 50
776.412 00
62.592 00
1.465.822 19
1.661.270 23
1.907,562 75
787,936 00
3,714.583 85
21.382 70
3.030,080 62
176.211 19
673.585 44
113.925 00
704.664 80
2.162,145 26
2,308,715 97
164,233 00
1,754,714 40
413,894 00
212,385 25
992.237 00
603,254 00
337.736 00
278.362 45
1.738.492 79
4.877.697 03
2.273,357 00
143.396 89
2.200,974 25
1.575,544 04
598.700 00
1.281.948 14
863.604 78
585.250 80
1,410.656 89
829,794 35
3,296,626 01
674,300 25
240,978 86
187
8.481
7,981
374
1,643
1,648
305
726
4,910
4,007
437
3,650 132.534
287.
25.684
19.786.
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3.950,
2,900.
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1.674
12.633
7.119
986
021 70
465 00
363 00
641 65
284 47
.420 00
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,256 11
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.794 00
.485 20
89,429,581 36
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INSPECTOR OF EEGISTRY OFFICES.
41
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42 THE EEPOET OF THE No. 7
APPENDIX " D."
MUNICIPAL PLANS OF LAND.
By Mb. J. C. Crow, Registrar of Deeds at Welland, and published in
The Municipal Wo7-ld for January, 1920.
Their Preparation and Purpose.
Maps or plans of land occupy a large place in Registry Offices, and in the
investigation of land titles. Trace the title of any plot of land you like back to its
beginning and you will find that it has its origin in a map of some survey made
creating the parcel or some larger parcel from which it has been severed.
The Crown Surveys.
As the first municipalities under our municipal system were the townships, so
the first plans were the maps of those townships, showing how the Crown Sur-
veyors laid them out into lots and highways.
These original plans have some good features: highways of uniform width
always parallel to each other and straight ; lots always of same frontage and depth
and hence same area; highways intersect at right angles and generally run with
the compass, due east and west, and north and south, etc.
While the Crown lots remained unbroken, these original surveys were sufficient.
Soon, however, conditions changed. Needed population came, hamlets began to
form here and there, and a demand arose for small lots.
Subdivision Plans.
The law, anticipating this very condition, came to the aid of the owner by
empowering him to call in a surveyor and have his land re-surveyed into smaller
lots.
These new subdivision plans, when duly registered in the Registry Office, were
and are as valid and binding as the Crown plans which they supersede.
Those owners who desired uniformity — lots of equal frontage and depth, with
suitable highways or streets at convenient intervals, etc., and had an eye as well to
possible future town and even city needs in these particulars, gladly availed them-
selves of this feature of the law and had their lands subdivided.
Others, who saw no need of plans or harmony, carved of? the fronts of their
farms indiscriminately and deeded them by metes and bounds in all manner of
shapes and sizes. The irregular misfit lots and blocks which are such eyesores on
most municipal plans were born right here.
A fault, too, with subdivision plans in the past has been that few of them
harmonized with other plans adjacent to them in the matter of the position, width,
and direction of the streets, the sizes of the lots, etc.
The Planning and Development Act now seeks to correct these defects.
Municipal Plans.
Then, when these subdivision plans have become numerous in any locality and
the public convenience requires that they be consolidated into one complete plan;
or, on the other hand, when confusion is caused by the lack of proper registered
1920 INSPECTOR OF EEGISTRY OFFICES. 43
— _ . — »
subdivision plans, the law, in either situation, provides a remedy by authorizing
the council or the County Judge to order a proper plan of the locality made and
registered, regardless of what the attitude may be of tbe owmers of the property.
This would be a municipal plan. Section 88, with its seventeen subsections,
deals with various situations that may arise. They may be classified as follows :
1. A plan of an entire city, town, or village.
By Subsection (1) the council of a city, town, or incorporated village may
order a plan made of such city, town, or village. Such a plan must embrace the
whole municipality whether it has been subdivided by private plans or not, as Sub-
section (11) requires it not only to reproduce all the registered subdivision plans,
but also such other subdivisions of land as appear from the instruments, i.e., the
deeds conveying them. This obviously would include the whole area of the muni-
cipality, as without doubt it has all been deeded at some time or other. Con-
sistent with this view is Subsection (8), which imposes the expense of such a plan
upon the whole municipality, exempting nobody. All must pay, as all are benefited.
These plans of entire municipalities, made chiefly for purposes of ready refer-
ence, are commonly called " corporation plans." Authority is not given a council
to order a plan of a part only of a city, town, or incorporated vill'age.
2. A plan of a country village.
The same Subsection (1) authorizes a township council to order a plan of an
unincorporated "territory^' (i.e., a country village), and Subsection (11) simi-
larly requires it also to include the whole village ('"' territory ") whether previously
subdivided or not, as in the case of city or town plans. A separate sub-clause (5)
deals with the cost of this plan when levied, imposing it, at the option of the
municipality, upon all the rateable property in the " territory." Here again all
benefit, hence all must pay.
3. Unregistered plans in townships.
While the law now (see Section 84) will not allow an instrument to be recorded
which refers to an unregistered plan, it could not always have been so, as this
awkward situation is still found in some of the municipalities, making it difficult
to easily identify the parcels so sold.
Subsection (10) provides a remedy for this in the townships. The township
council may order a plan of the land in the unregistered plan made and registered,
and shall charge the cost of the same to the land dealt with (whose owner has been
negligent).
The section is not clear as to whether the new plan is to include all the lots in
the unregistered plan, or only that portion of same which has been conveyed by
registered deeds; but preferably the latter, as by Subsection (11) the boundaries
and dimensions of the lots are to be got from these deeds. Moreover, the old
plan might not be in existence.
As the land in these old unregistered plans is almost invariably located in
what have grown to be country villages, it will be better to proceed under Sub-
section (1) than Subsection (10), as the former, taking in the whole village as it
does, will include these old plans, while the latter, as intimated, is doubtful in its
scope.
I notice that Section 87 of the Act deals with older unregistered plans without
the intervention of the council or the Judge.
44 THE REPORT OF THE No. 7
Subsection (10) does not give like power to a city, town, or village council.
That is unnecessary, because the matter will remedy itself in a city, town, or village
when the council orders the corporation plan above outlined under the powers
given them in Subsection (1), for a corporation plan, as already noted, must
embrace the whole city, town, or village.
Plans by the County Judge.
Then Subsection (13) deals with two other situations very common in all the
municipalities, whether city, town, village, or township. They are :
4. Land sold O'ff without regard to plans.
That is, where the private owner, ignoring plans altogether, has sold off some
portion of his land in small lots or parcels by metes and bounds given in the deeds,
or in any other manner; and
5. Sales of parts of lots on registered plans.
Viz. : Where owners of lots on duly registered subdivision plans have severed
and sold off parts of such lots, and these severed portions have no separate numbers
or place on the plan.
Both those situations would be dealt with were an entire corporation or
" territory ■" plan being made under Subsection ( 1 ) . As city, town, and village
councils, however, cannot authorize partial plans; and as they but infrequently
order entire plans, this clause empowering the Judge to deal directly with the
situation at any time in the interval upon request by the Inspector, is most timely.
As already remarked, the Judge has jurisdiction in any and all of the muni-
cipalities and may apportion the costs as he deems Just ( Subsection 4).
Here, too, the boundaries of lots will be ascertained from the records in the
Registry Office, i.e., from the deeds, or if deeds are faulty, from actual survey if
necessary, and the lots shall be numbered.
This plan does not create the lots, but merely plots the lots already created by
the deeds.
Numbering the Lots.
The lots in partial plans ordered by the Judge under Subsection (13) must be
numbered, and by an amendment just made (in 1919) to Subsection (11) the lots
shown on plans authorized by councils must also be numbered.
The powers here given the Judge must not be confused with those given him
as to subdivision plans under Section 86 (1).
Five Kinds op Municipal Plans.
Thus we find that Section 88 authorizes five distinct kinds of what we may
properly term municipal plans.
Three of them emanate from the coimcils having jurisdiction, viz. :
(ft) Of entire cities, towns, and incorporated villages.
(&) Of entire country villages.
(c) Of unregistered plans in townships.
And two from the County Judge, viz. :
{d) Of isolated parcels sold regardless of plans.
(e) Of isolated parcels which have been severed from lots on registered plans.
They seem to meet every troublesome situation.
1920 INSPECTOR OF EEGISTRY OFFICES. 45
. — . (
It is noticeable that the councils can deal only with complete plans — plans of
entire cities, towns, villages, and territories; and that the Judge is restricted to
individual, isolated cases — call them partial plans.
Also note that the Judge acts only on application of the Inspector, but the
councils must, or under Subsection (10) may, act if requested by the Inspector or
amy person interested. The Inspector's powers are unrestricted. He may institute
proceedings in all cases. He may even order new surveys made under Section
38 (5).
Whebeix Private and Municipal Plans Differ. '
The cardinal difference between subdivision and municipal plans will be
apparent. Subdivision plans actually subdivide lands; convert larger lots into a
greater number of smaller ones; create new streets, lanes, etc.
Municipal plans in no case take liberties with anybody's land by subdividing it.
That privilege very properly belongs to the owner only. The Inspector has ruled
that an owner is not bound by a corporation plan which is not in harmony with the
description in his deed. Municipal plans create no new lots or streets, but merely
reproduce the lots, streets, etc., as they are shown by the registered subdivision
plans, or by the deeds conveying them, where no such plans exist. JSTumbers and
boundaries of lots must not be altered. The Inspector has also ruled that when a
municipal plan differs from a subdivision plan, the latter governs.
Making a Plan of an Unincorpoeated Territory.
As it is in the unincorporated villages in the townships where the lack of
proper registered plans causes most inconvenience, I venture some suggestions as to
what might be the procedure under Section 88. Under Subsection (1) the council,
upon the written request of the Inspector, or any other person interested, would
decide by a formal resolution to have the survey made.
In the resolution it would be well to name the surveyor to whom the work shall
be entrusted.
State What Area Plans Are To Include.
Then under Subsection (7) the council will give the surveyor selected the
certificate there provided to enable him to make the required searches at the
Registry Office. It might be well for the reeve in this certificate (and I think for
the council in its resolution ordering the survey) to state explicitly just what
territory the council wants the surveyor to embrace in the plan, so that he will
know Just what property to search at the Registry Office. You will also need a
clear description of area covered when you pass a by-law levying the cost under
Subsection (5).
The plan must include the whole village, but the bounds or limits of unincor-
porated villages are very elastic and indefinite. Include all the territory which you
think likely to be brought into the village from the surrounding farms within the
next twenty or thirty years.
Of course the plan would not — could not — subdivide any farm into lots, but
each farm or part of farm taken in might appear on plan as a block " A," " B,"
"C,""D,"etc.).
46 THE KEPOET OF THE No. 7
, s
jSTotice that Subsection (11) requires the new plan to show both the lands
that have been subdivided by former registered plans (if any) and those which have
not been so subdivided but have been sold as appears by the deeds the surveyor finds
in the Registry Office conveying them.
In the case of the former, he will merely reproduce the lots as they now
appear on the old registered plan. As to the latter he will plot them on new plan
as they appear from the description in the deeds. Under an amendment of last
session, he must number the lots. Thus each of these last named lots will have as
its origin the last registered deed under which it- was conveyed.
Surveyor Cannot Subdivide,
Authority is not given to the surveyor to subdivide any owner's block or parcel
up into smaller lots. Of course this would not do without the owner's permission,
and Subsection (16) seems to be intended to protect him. If he requested it, it
ought to be permissible, subject to the provisions of Section 81, though I find no
law supporting such action.
In any event, any owner, after the plan is made and registered, by a private
plan can subdivide his own land as he wants it.
Actual Survey of Land Not Eequired.
Do not overlook another important feature of Subsection (11), viz., that the
surveyor shall prepare the plan without actually surveying the land, getting his
Information from the records in the Registry Office, as per Subsection (7). This
will materially lessen cost of plan. In making private plans the surveyor has to
actually survey the whole plot. Have the plan made in duplicate, so that one copy
can be filed in township clerk's office. As to size of plan, be guided by Subsection
(7) of Section 81—24 x 30 inches.
The plan having been made to the satisfaction of the council. Subsection (2)
requires it merely to be authenticated by the council and by the surveyor who made
it. This is much more simple than with private plans, which, beside being
authenticated by the surveyor, must be signed by all the owners (and mortgagees, if
any), in the presence of subscribing witnesses who must make affidavits duly
proving execution, as in the case of deeds, etc. (See Subsections 8, 13, 16, of
Section 81.)
Subsection (5) provides for meeting the expense of a municipal plan of an
unincorporated territory wholly within one township. There are several options.
Subsections (3), (4) and (6) deal with municipal plans of lands situate in
more than one township.
Subsection (9) imposes penalties upon municipalities which fail to act when
requested.
1920 INSPECTOR OF REGISTRY OFFICES. 47
INDEX
A.
PAGE
Abstract Index — ^Separate accounts for streets, lanes and reservations 12
Affidavit of Execution — may be made by an officer of an incorporated Company.. 18
Affidavit of Execution — may not be made by a marksman 19
Affidavit of Execution — may be taken by a Mayor of a Town 19
Affidavit of Execution — name and occupation of witness to be set out in full 20
Affidavit of Execution — Subscribing witness in Italy, no affidavit, Judge's Order
necessary 20
Affidavit of Execution — ^Signature and Corporate seal of Inspector of Prisons and
Asylums to a conveyance of a lunatic's lands sufficient without an affidavit of
execution 22
Assignment of Mortgage — that alters the terms of the mortgage may not be
endorsed " not to be recorded in full " 26
Assignment of Mortgage which assigns 5 different mortgages ^ 26
B.
By-law — By-law and Conveyance where a portion of a street leading to a river is
closed 25
C.
Consents — required by The Devolutions of Estates Act, 1919 8
Consents may be given by the Solicitor under The Succession Duty Act 10
Certificate — of Surrogate Registrar required by The Devolution of Estates Act,
1919, should not be deposited under The Custody of Documents Act 9
It must accompany the instrument registered 9
Certificates — of amalgamation of loan corporations are copied in full in the
General Register 25
Consents — required by 9 George V, Chap. 28, may be necessary to a Release and
Re-conveyance 28
Custody of Documents Act — Certificate of the Discharge of a Soldier from the
C.E.F. may not be deposited 29
Certificate — Certificate of the discharge of a soldier in the C.E.F. may not be
deposited under the Custody of Documents Act 29
D.
Decisions of Inspector 30
Discharge of Mortgage — may not be executed by daughter of Mortgagee, who, under
a covenant in the Mortgage is to receive the Mortgage monies after the demise
of the mortgagee and her husband 21
Devolution of Estates Act, 1919, does not divest property vested prior to passing
of Act, yet instruments may not be registered without consent 8
Devolution of Estates Act, 1919 — Certificate of the Surrogate Registrar to be
annexed to the instrument and registered, not deposited 9
Devolution of Estates Act, 1919 — To what instruments it applies 10
Devolution of Estates Act, 1919 — Consent may be given by Solicitor under the
Succession Duty Act 10
Description — by reference — Servient tenement — Rights-of-way — Easement 17
Description — must comply with requirements of Registry Act 20
Discharges of Mortgage — to be properly addressed to the Registrar of the Registry
Division and the Registry Division correctly stated 20
Discharge of Mortgage — No provision is made for a Registrar to endorse the cer-
tificate of registration upon the duplicate of a discharge of mortgage 20
Discharge of Mortgage — (1) Where the certificate was executed prior to April
16th, 1895; (2) Where the certificate was executed prior to April 1st, 1899.. 21
Discharge of Mortgage — From trustees of a lodge and who are not the original
mortgagees may not be accepted — Suggestions 21
48 THE EEPOET OF THE No. 7
E.
PAGE
Easement — Description of the servient tenement may be given by reference to an
instrument already registered — Rights-of-way 17
Expropriation — Notices under The Dominion Expropriation Act are usually de-
posited, (but if desired may be registered 28
F.
Fees — for registration of a Will in which lands are not mentioned 24
Fees — for registration of an assignment of Mortgage which assigns five different
mortgages 26
Fees — Clause "G" of section 92 does not apply to the certificates of registration
mentioned in paragraphs "A" and "B" 27
Fees — No fee for entering instrument in the Abstract Index 27
Fees — Registrar is entitled to a fee for information given by him in writing certi-
fying that the instrument has been duly registered 29
H.
Highways 14
I.
Instruments — May not be registered without the consents mentioned in the Devo-
lution of Estates Act, 1919 8
To what instruments The Devolution of Estates Act, 1919, applies . . 10
Inspector of Prisons and Asylums — Signature and corporate seal of sufficient with-
out aflftdavit of execution 22
Instrument — endorsed discharge, but is in fact a notarial copy of an instrument
executed in Quebec. — It may be registered under section 45 23
Instrument — Executed under Power of Attorney, — How signed 27
Inspector — decisions of 30
M.
Mortgage — Tax on, under 8 George V, Chap. 20, section 70, — Certain mortgages
exempt under 9 George V, Chap. 25, section 37 — 'Words "original Mortgage"
and "prior mortgage" 7
Municipal Plans — under section 88 — preliminary steps to be taken before Inspec-
tor will compel preparation and registration of a plan 11
Municipaf Plans — course to ibe adopted where an owner desires to dedicate a street
and have same shown on plan 11
Mortgage — to a defunct company, the discharge of which cannot be found —
Suggestions 13
Municipality — Division of into districts so that several series of registry books
may be used 15
Mayor — may take an affidavit of execution 19
Marksman — may not make an affidavit of execution 19
O.
Office Hours — Instruments received during office hours may be copied and
abstracted before, after, or during office hours 23
P.
Plan — under section 88 — Preliminary steps to be taken before Inspector will com-
pel a Municipality to prepare and register a plan 11
Plan — Municipal — Course to be adopted where an owner desires to dedicate a
street and show it on the plan 11
Plan — separate accounts may be opened in the Abstract Index for streets, lanes
and reservations shown on plan 12
Plan — mortgage to a defunct company, the discharge of which cannot be founds —
Purchase of assets of another company — Suggestions 13
Plan — When the land subdivided abuts upon a highway of less width than 66 feet,
the plan must be approved of by the Ontario Railway and Municipal Board.. 14
Planning and Development Act — Highways, Public or private? 14
Probates — Registration of foreign probates 25
Power of Attorney — Instrument executed under, how signed 27
1920 INSPECTOR OF REGISTEY OFFICES. 49
R.
PAGE
Registry Books — Division of a municipality Into districts so that several series
may be used 15
Release — in which lands are not described — Registration of 23
Registration — of a ^ ill in which lands are not mentioned 24
Registration — of foreign probates 25
Registration — of By-law and conveyance where portion of a street leading to a
river is closed 25
Release and Re-Conveyance — Registration 28
Rights-of-Way 14, 17
S.
Surrogate Registrar's certificate — under The Devolution of Estates Act, 1919 ... 9
It must accompany the instrument registered.. 9
Signature — may be written in any way the parties may see fit 22
Seals 27
T.
Tax on Mortgages — Certain mortgages exempt — Application of the words "original
mortgage," "prior mortgage" 7
Tax on Mortgages — Tax payable on mortgages made before but registered after
the deposit of the By-law 30
Tax on Mortgages — Absence of recitals — Consent of Province and city necessary
to a refund by the Inspector 31
W.
Will — Registration of against lands not mentioned in the Will — F^ees 24
TWENTY-THIRD ANNUAL REPORT
OF THE
Provincial Municipal Auditor
FOR
1919
PRINTED BY ORDER OF
THE LEGISLATIVE ASSEMBLY OF ONTARIO
^1
W
TORONTO:
Printed and Published by A. T. WILGRESS, Printer to the King's Most Excellent Majesty
19 20
Printed by
THE RYERSON PRESS
To His Honour Lioxel Hekbekt Clarke, Esquire^ :
Lieutenant-Governor of the Province of Ontario.
May it Please Your Honour:
I have the honour to present to 3'ou the report of the Provincial Municipal
Auditor for the year 1919.
Parliamext Buildings,
Toronto, January, 1920.
L3J
H. C. Xixox,
Provincial Secretary.
Parliament Buildings^
Toronto^ January, 1930.
To THE Honourable H. C. Nixox, M.P.P.,
Provincial Secret (try of the Province of Oniario.
Sir, — I have the honour to present to you my report for the year 1919.
I have the honour to l^e,
Sir,
Your obedient servant,
J. W. Sharpe,
, Provincial Municipal Auditor.
[4]
Report of the Provincial Municipal Auditor
Toronto, January 3rc1, 1930.
To THE Honourable H. C. Xixon, M.P.P.,
Provincial Secreianj of the Province of Ontario.
Sii?, — 1 liave the honour to present to yoii the Twenty-tliird Annual Tieport
of the Provincial Municipal Auditor.
'J'OWXSHIP OF ^IaIDSTONE.
The audit in this Municipality, which Ava.s referred to in my last report, has
been completed and tlie report is submitted herewith.
Township of Biddulph.
On the twenty-first day of February, 1919. a petition asking for an audit
and signed by the ratepayers of the Municipality, was received, and on the same
date a written request for the audit, signed b}- the Eeeve and a Councillor of the
^lunicipality with the Township Seal affixed, was received. An Order in Council
bearing date 28th February, 1919, confirmed the appointment of Mr. A. F. Falls,
C.A., of Chatham, to make the necessary investigation and report. On June 19tli,
1919, Mr. Falls' report was received and is submitted herewith.
TOWX OF BuPiLINGTON.
On April 1st, 1919, a copy of a resolution passed by the Council of the Town
of Burlington asking for an investigation was received. An Order in Council
bearing date 3rd April, 1919, confirmed the appointment of Mr. Gordon A. Peters,
of the City of Toronto, C.A., to make the necessary examination and report. On
26th June. 1919. Mr. Peters' report was received and is submitted herewith.
Towxship OF Euphrasia.
On 22nd April. 1919, a petition of ratepayers of the Municipality was received
asking for an audit of the affairs of the Township. ' An Order in Council bearing
date 25tli June, 1919, confirmed the appointment of Mr. Oscar Hudson, of the
City of Toronto, C.A., to make the necessary examination and report. Mr. Hudson's
report was received on (3th December, 1919, and is submitted herewith.
Township of Thurlow.
On 22nd April, 1919, a petition signed by ratepayers of the Municipality
asking for an audit of the Township Accounts was received. On June 28th, 1919,
a resolution of the Municipal Council of the Township was received consenting
to the audit. An Order in Council bearing date 2nd July, 1919, confirmed the
appointment of Mr. Gordon A. Peters, C.A., of the City of Toronto, to make the
necessary examination and report. Mr. Peters' report was received on 29th July,
1919, and is submitted herewith.
Town of Stratiiroy.
A petition signed by ratepayers of the Municipality, asking for an audit of
the accounts of the Town, was received on 30th June, 1919. An Order in Council
[5]
EEPOET OF THE No. 8
dated 19th November, 1919, confirmed the appointment of Mr. Henry G'lover, of
Toronto, Accountant, to make the necessar}^ examination and report. The investi-
gation has not yet been completed.
Towx OF Sturgeon Falls.
On July 4th, 1919, a petition of ratepayers was received asking for an audit
of the accounts of the Town and Separate School of Sturgeon Falls. An Order
in Council bearing date 24:th July, 1919, confirmed the appointment of Mr, Henry
Glover, of the City of Toronto, Accountant, to make the necessary examination
and report. Mr. Glover's report was received on 15th October, 1919, and is sub-
mitted herewith.
School Section No. 8, Colchester North.
On 14th July, 1919, a petition of school supporters of the Section was
received asking for an audit of the Accounts of the Section, On 12th August,
1919, copy of resolution of the School Board, also, asking for the audit, was received.
An Order in Council dated 30th September, 1919, confirmed the appointment of
Mr. Henry Glover, of Toronto, Accountant, to make the necessary investigation
and report. Mr. Glover's re'^ort was received on 4th December, 1919, and is
submitted herewith.
Township of Cramahe.
On 25th July, 1919, a petition of ratepayers of the Township of Cramahe
was received asking for an investigation and audit of the affairs of the Municipality.
An Order in Council bearing date 12th September, 1919, confirmed the appoint-
ment of Mr. N. L. Martin, of the City of Toronto, C.A., to make the necessary
examination and report. Mr. Martin's report was received on 26th November,
1919, and is submitted herewith.
Village of Alvinston.
On 2nd September, 1919, a petition, signed by ratepayers of the Village,
was received, asking for an audit of the affairs of the Municipality. An Order
in Council bearing date 19th November, 1919, confirmed the appointment of
Mr. Gordon A. Peters, of the City of Toronto, C.A., to make the necessary
examination and report. Mr. Peters' report was received on 10th December, 1919,
and is submitted herewith.
Town of New Toronto.
On 1st October, 1919, a copy of resolution passed by the Council of New
Toronto was received asking for an audit. An Order in Council bearing date
19th November, 1919, confirmed the appointment of Mr. Oscar Hudson, C.A., to
make the necessary examination and report. The investigation has not yet been
completed.
I have the honour to be, ,
Sir,
Your obedient servant,
J. W, Sharpe,
Provincial Municipal Auditor.
1919 MUNICIPAL AUDITOR.
APPENDIX.
Statements not of general interest have been omitted.
December,, 10th, 1919.
J. W. Sharpe, Esq., K.C,
Prov'mcml Municipal Audi (or, •
Toronto, Ontario.
Dear Sir, — Acting under authority of an Order-in-Council approved by His
Honour the Lieutenant-Governor, I, Eobert Wilbur John.^on, of the City of St.
Thomas, Chartered Accountant, have made an inspection, examination and audit
of the books, accounts, vouchers and money of the Municipal Corporation of the
Township of Maidstone, in the County of Essex, and beg to report as follows :
The purpose of this examination was to ascertain the exact standing of the
former treasurer, the late Matthew Henry, who resigned his position on account
of ill health and advancing years, in May, 1917, and died two or three months
later. Mr. Henn,- had filled the office of the treasurer evidently in a capable and
satisfactory manner for about thirty-five years, but it had not been his custom to
pay all his accounts by cheque. For this and other rea-sons certain errors and
omissions were made when hi.s accounts were made up by the township auditors
at the time of his resignation.
Their report at that time .showed that the treasurer should have on hand in
cash, in addition to the bank balances, the sum of $1,002.57. Mr. Henry, would
not admit the correctness of this figure but was physically unable to go o\er
the accounts himself and so paid over under protest the amount a.sked for. A
few months afterwards he died. In December, the auditors discovered certain
omissions which they charged to his account, and in January, 1918. when preparing
the accounts for the year, they amended their figures once more. As a result
of this the representatives of Mr. Henry's estate requested an independent and
thorough examination in order to obtain a final and definite settlement. This
was granted by tlie Council, and an appeal to the Provincial ^lunicipal Auditor
was made.
The period to be covered by the audit was left to the representatives of the
estate of Mr. Henry who, at first, wished the investigation to go back to 1899
when a special audit was made by F. H. Macpherson, F.C.A., of Windsor. The
expense of such a proceeding wa-s pointed out. and it having been shown that
the late treasurer had been a man of wide experience and evident ability, they
agreed to have the examination confined to a period of four or five years previous
to his resignation.
On taking up the work the vouchers and papers were found to be in consider-
able disorder on account of many packages and bundles having become unfastened
in handling and the vouchers of different years mixed. Many important bank
vouchers and others Avere not found, but in most of such cases the books showed
evidence of some satisfactory voucher having been found by the local auditors
in their annual examination. The cash books of the treasurer had evidently been
neatly, carefully and accurately kept, and the reports of the auditors also showed
careful and intelligent work on their part. For these reasons, therefore, the
accounts were cursorily examined to the end of 1914, and as thoroughly as
pos??ible from that time until May Slst, 1917.
EEPORT OF THE No. 8
The officers of the Municipality for 1915, Avere: Thomas Plant, Eeeve: W.
E. Phillips, Clerk: Matthew Henry, Treasurer; J. F. Ellis, Assessor; Steplien
Conroy, Collector; F. B. Fuerth and Achille Mousseau, Auditors. For 1916,
Thomas Plant, Reeve; W. R. Phillips, Clerk; Matthew Henry, Treasurer; W. W.
Kerr, Assessor : Stephen Conroy, Coljector ; F. B. Fuerth and C. B. Alli>on,
Auditors. For 1917, Thomas Plant, Reeve; Achille Mousseau, Clerk; Matthew
Henry, Treasurer, until May 21st; W. W. Kerr, AiSsessor, Stephen Conroy, Col-
lector; F. B? Fuerth and C. B. Allison, Auditors.
There being no chartered bank near the centre of the townshi]) the treasurer,
for convenience of the parties concerned, paid many of his accounts in cash.
He also kept a small account at the Home Bank, Belle River, but the main account
was kept with the Imperial Bank, at Woodslee. Warrants on the Treasurer were
signed by the Reeve, only, and by general authority of Mr. Henry these were
accepted as cheques by either of the banks mentioned and charged to the treasurer's
account without further acceptance by him. When his bank pass book had been
made up the paid warrants were then entered in his cash book. Outstanding
warrants were not taken into consideration, and evidently no attempt was made
to reconcile the total amount of warrants issued with the amount paid at the
banks or in cash and those outstanding at any given time. Many warranto stood
out for months and ran over into the following year. In future, if these warrants
are to be lionoured by the banks, they should, in Justice to the treasurer, be
countersigned by him and entered in his cash book before being issued. Unless
this is. done he cannot know the amount outstanding at any time, and besides, the
accounts of the year do not show the actual expenditure of that period. In the
early luonths of the year they would include unpaid items of the previous financial
period, while many warrants of November and December would be outstanding
at the end of the year and not included in the disbursements to December 31st.
In other words the warrants in future should be entered in order numerically in
the treasurer^? cash book, and then either paid by him in cash or by cheque or else
countersigned by him and thus made payable at the bank.
Mr. Henry's custom was to have the bank account at Belle River written up
only periodically, t'onsequently many warrants were only taken into his books
months after the indebtedness was incurred. For example, warrant 68G issued
October 2nd, 1915, was paid at the bank on January 6th, 1916, but not entered
in his cash book until October 23rd, 1916. Similarly, warrant .289 dated May 15th,
1915, was paid at the bank on January 3rd, 1916, and only entered in cash book
when the bank account was reconciled on October 23rd, 1916.
During this examination, all warrants issued, as shown by the counterfoils,
were traced to cash book and found to be accounted for. It was also found that
Mr. Henry checked up carefully, although sometimes after a considerable lapse
of time, his cash book and the bank pass books, for many instances might be
mentioned Avhere he took credit for small items of exchange, interest on overdraft,
etc., or where he corrected errors which had been made some time previously.
At times ])rogress payments were made on drainage contracts merely on a'
letter of the reeve or commissioner to the treasurer, the warrant being issued a
week or two later. Occasionally two or more warrants were presented simul-
taneously by the same payee at the treasurer's office, when one cheque would be
issued to cover both. Also at times a warrant would be settled by his paying part
in cash and giving cheque for the balance. In other instances two different cheques
would 1k' issued to a contractor a week or two apart, on written instructions from
1919 MUX IC I PAL AUDITOR.
the reeve, and one warrant issued later to cover both items. Some of tliese trans-
action.^ had not l)een clear to the representatives of Mr. Henry's Estate, bnt they
have now been gone into and explained to their entire satisfaction.
One such case was warrant 849 in favour of D. G. Montgomery, contractor
on ITostine Drain, for $1T5, dated October 23rd. 1916, and warrant 47 •> for $175
to the same contractor, dated July 10th, one being a duplicate of the other. On
investigation it was found that a payment of $]oO on July 21:th without formal
warrant and a similar payment of $400 on August Tth. were covered by warrant
587, dated Atigust 14th. for $550, and that the total contract price of $1,000
and $20 for extras was accounted for without including the $175 warrant issued
in October although all were authorized in the minutes. The various items making
up the total were :
July 10, Warrant 470 $175 00
July 24, Warrant 587 (part) 150 00
Aug. 5, Warrant 587 (part) 400 00
Aug. 16, Warrant 823 216 75
Sept. 18, Warrant 622 78 25
$1,020 00
It will- be seen from the above that the numbers of the warrants do not
coincide with the order in which the payments were actually made.
Another somewhat similar transaction was a payment of $36.80 by cheque
to Judge Dromgole on October 27th, 1915, which did not appear in the accounts
of that year at all. However, the omisvsion seems to have been discovered b}'' the
treasurer in checking up his bank account soon after the close of the year, for
warrants 83 for $11 and 84 for $25.80 were issued on February lotli. irU6. to cover
tlie total amount.
Still another item of this nature was warrant 821 for $50. ])ayalile to Fred
Eldridge on account Lappan Drain contract, dated October 23rd. 1916. and which
seemed to have no connection with any entry in the cash book. This warrant,
however, proved to have been issued in error, having been intended probably to
cover a payment of $50 made on July 21st, but which had been covered, along
with another payment of $75 on August 5th, by warrant number 590 for $125,
dated August 14th. These payments were made on order of Councillor James
McRae, Commissioner, without formal warrants, and are instances of the common
practice of paying accounts and issuing warrants to cover them later. Sometimes
a considerable interval of time elapsed between the actual payment and the date
of the warrant, and often the warrant covered tAvo or more payment.s made at
different dates.
In May, 1917. when Mr. Henry wished to resign, the auditors took over his
books, entered them up, and determined the amount which should, in their opinion,
be on hand in cash. While doing so they detected an omission of $1,500 received
from the tax collector on December 22nd, "1916. This they .should have found
in making their audit in January, and although their reports have been carefully
l)repared and show more than average ability for rural municipal auditors, yet
they should be censured for not carefully verifying the bank balances and showing
the amount which the treasurer should have on hand in cash at his office at the
close of each year.
In making their award on ^klay 31st, 1917, they made the treasurer responsible
for $1,002.57. They had, however, not given him credit for warrant No. 57 in
favour of Public School Section \o. 8 amounting to $671.14 paid at the Imperial
2 M.A.
10 EBPORT OF THE No. 8
Bank on February 3rd, nor charged him with interest received on bank account
on April 30th, amounting to $95.74. Neither had they taken into consideration
the small balance of $4.48 at the credit of the township in the Home Bank, Belle
J^iver. Evidently Mr. Henry had not checked up his account with the Imperial
Bank since the first of the year and the items referred to had, therefore, not been
detected by him. At any rate the balance claimed on May 31st, 1917, as $1,002.57 is
now shown as $432.69 as per statement herewith. As ^Ir. Henry accordingly
overpaid the amount due the township by $579.88 in June 1917, his representatives
should be alloM^ed interest thereon to rate at, say, five per cent, making the total
now due them $656.50.
In conclusion, I beg to report that the present clerk, ]\Ir. Achille Mousseau,
has his work well in hand and his rolls are exceptionally well prepared. The
present treasurer, Mr. Edwin Plant, is also careful and neat witli his work, and
bis cash books show evidence of being accurately kept. Mr. C. B. Allison, who, I
imderstand, has performed the arduous portion of the audit in recent years has
removed from the municipality and it will be necessary for the council to look about
for a capable, experienced man to fill his place. The business of the township
is extensive by reason of its numerous drainage schemes, receipts for 1918 being
over $93,000, and its book-keeping and auditing is therefore not an easy or
unimportant matter. For example, the preparation of the tax roll requires accounts
with nineteen school sections, and annual levies on about fifty drains, besides tile
drainage and telephone accounts. All these require careful attention and intelli-
gent co-operation between clerk and treasurer, and only an experienced and
thoroughly capable auditor is able to be of any assistance to them in their work.
The numerous debenture issues outstanding, including drainage, tile loans, and
school debentures also add to the work of the treasurer and the importance of
this office. As there are ever};- year many drainage contracts let it is also necessary
for the clerk to exercise considerable care with his minutes, so as to show clearly
the reports of all committees, make mention of all awards of engineers and state
briefly but definitely the items of all contracts which are let. In addition to this
and to support his minutes he needs must file all such documents carefully in order
that they may l)e available at any time even after a "lapse of several years. All these
matters have been gone into in the course of this audit and now that the munici-
pality has erected a town hall with vault accommodation, it may be expected that
in future all papers and documents of the municipality will be carefully preserved
and arranged in order for reference.
In conclusion, I wish to say that I have found everyone willing to give all
possible assistance in expediting the work of the audit by cheerfully furnishing
any information required of them.
All of which is respectfully submitted,
E. W. Johnson,
Chartered Accountant.
Cost of this Audit, $435.
1919
MUNICIPAL AUDITOR.
11
Township of Maidstoxe, in the County of Essex, ix Account with the
Matthew Henry.
May 31, 1917 By balance cash oa hand as per statement
herewith
June 19, 1917 To cash paid over to new treasurer, Mr. Edwin
Plant $1,002 57
Dec. 31, 1917 To interest to date at 5% 15 59
Dec. 31, 1918 Interest 29 77
Dec. 31, 1919 To interest 31 26
Balance due estate of Matthew Henrv, Dec. 31,
1919
$1,079 19
TOWNSHIP OF MAIDSTONE.
Receipts and Disbursements, Jan. 1, 1917, to May 31, 1917.
, Receipts.
S. Conroy, 1916 taxes.
Jan. 1 (Dec. 22, 1916) $1,500 00
8 2,178 21
29 11,716 40
Feb. 1 16,533 47
6 5,200 00
24 660 84
Mar. 7 2,556 35
Apr. 7 1,300 00
14 1,300 00
23 1,125 88
May 14 1.&16 43
31 1,725 54
31 percentage 159 46
Gordon Vivier.
Jan 8 Telephone account
George Stimpson.
Jan. 8 Trees on town line
Treasurer of Ontario.
Jan. 12 Tile drain debentures 1,021 50
May 3 Tile drain debentures 311 30
Debentures sold.
Jan. 9 P. McGrath, By-law 699 $565 85
25 Edwin Plant, By-law 695 1,278 85
25 Roy R. Wright, By-law 696 1,224 05
25 Mary E. Wright, By-law 705 2,627 61
County Treasurer.
Jan. 16 Arrears of taxes
Sandwich South.
Feb. 5 Work on town line $9 10
Mar. 13 Re Hyland drain 449 65
13 Telephone levy 76 75
St. Clair Beach.
Feb. 6 Re County rate $356 39
Apr. 26 Re town line and telephone rates 29 87
Colchester North.
Feb. 17 Re Hyland drain
Gosfield North.
May 3 Re Puce bridge
Essex.
May 3 Re Puce bridge
Tile Drain Debentures.
Feb. 6 F. B. Fuerth Debs. 34-38 '. .
Estate of
$422 69
656 50
$1,079 19
$47,872 58
45 00
1 00
1,332 80
5.696 36
127 93
.535 50
' 386 26
241 65
740 20
33 45
481 46
12
EEPOET OF THE
No. 8
Interest.
Interest on bank account to Apr. 30
Cronmiller Drain.
Mar. 1 Mary Wintermute assessment, Lot 14, Con. 3
Disbursejnents.
Eection Expenses.
Jan. 8 Essex Free Press, printing
Apr. 30 W. R. Phillips, clerk's services
Salaries and Allowances.
Jan. 8 F. B. Fuerth, statement of Dec. 15, for treasurer. . .
A. Mousseau, statement of Dec. 15, for treasurer..
M. Henry, treasurer, 1916
M. Henry, keeping drainage accounts
29 F. B. Fuerth, auditor, 1916
C. B. Alison, auditor, 1916
Mar. 31 Thos. Plant, salary as Reeve to date
Jno. Lickman, salary as Councillor*
Jos. Grainger, salary as Councillor
Jas. McRae, salary as Councillor
Geo. Hicks, salary as Councillor
W. W. Kerr, on account salary as Assessor
A. Mousseau, clerk, 3 months, to date
Apr. 23 W. W. Kerr, equalizing assessment, R. C. S. S. No. 5
Balance of salary as assessor
S. Conroy, collector, 1916 .'
May 21 W. W. Kerr, court of revision
Printing, Stationery and Postage.
Jan. 8 N. Henry, postage, stationery and exchange.......
Mar. 31 Essex Free Press, auditors' reports, etc
J. Keating, stamps
J. Keating, stamps
Apr. 23 W. H. Kerr, postage
May 21 S. Conroy, postage and stationery ....
Roads and Bridges.
Jan. 8 Israel Dupuis. work on roads
Sylvester McQuire, work on roads
Samuel Corbett. Avork on roads
N. Neveaux, work on roads
Mike Hammer, work on roads
G. Vivier, work on roads
Jno. Maitre, work on roads
Thos Lennox, work on roads
P. M. Major, work on roads
29 J. W. Kerr, iron culvert
Jas. McPharlin. work on roads
H. Girard, work on roads
Mat. Walls, work on roads
Duff Martin, work on roads
Jno. Blanchette, work on roads
31 Jno. Price, Jr., work on roads
Jno. Price, Jr., work on roads
R. Woltz, work on roads
Nelson Little, work on roads
Sam Girard, work on roads
Frank Cook, work on roads
Naylor Osborne Lumber Co., lumber
Jos. Cook, work on roads
A. Bertram, work on roads
Feb. 6 Wm. Poisson, Belle River Road bridge
Ed. Poisson, work on roads
Thos. Grondin, work on roads -. . . .
Mose Papineau, work on roads
$75 54
18 00
$15 00
15 00
200 00
25 00
55 00
55 00
15 00
15 00
15 00
15 00
15 00
75 00
62 50
5 00
25 00
225 00
3 00
$10 00
150 67
5
5
9
00
00
50
14 00
$3 00
4 00
21 50
6 00
4 00
8 00
4 00
4 00
24 00
36 40
4 00
4 00
1 00
8 00
7 25
8 00
5 00
50
2 50
2 00
2 00
16 95
1 50
2 00
1 98
5 70
1 00
75
$95 74
315 70
$57,905 63
$9.^ 54
835 50
187 17
1919
MUXltlPAL AUDITOR.
13
Feb. ti Belle River Lumber Co., lumber
S. Conroy, work on roads
Wm. Wallace, work on roads
Jno. .\Iolok. work on roads
Robt. Smith, work on roads
Treas. Sandwich South, work on Sandwich South
and Maidstone Townline
Feb. 28 Albert Beckett, work on roads
Jno. Little, work on roads
Henry Arnold, work on roads
Albert Hyland, work on roads
Mar. 26 Peter Corbett, work on roads
A. Mousseau, services re closing North Rear Road
W. G. Hensman, work on Colchester Townline ....
L. J. Smith, work on roads
Henry Siefker. work on roads
Apr. 2.3 August Martin, work on roads
Mose Archibald, work on roads
Ed. Chittle & Son. work on roads
Ernest Seguin, work on roads
S. Price, work on roads
Percy Fitch, work on roads
Ed. Reeb, work on roads
Dave Walls, work on roads
Dave W'alls, work on roads
Geo. Auger, work on rodds
Ernest Seguin, work on roads
Ed. Stoew, work on roads
Henry Vivier, work on roads
Ed. Shanahan. work on road
Robt. Reed, work on roads
Henry Fuerth, work on roads
Henry Hayes, work on roads
E. Rousse, work on roads
A. R. Lesperance, work on roads
Leo Bellair, work on roads
E. Bellaire, work on roads .
Jos. Bellaire. work on roads
Chas. Stowe, work on roads
Jos. Cock, work on roads
W. L. Girard, work on roads
Chas. Lesperance, work on roads
Apr. 25 Jos. Kable. work on roads
27 A. Girard, work on roads
N. Boldin, work on roads
30 Cecil Johnston, work on roads
K. J. Wilson, work on roads
Robt. McDowell, work on roads
Wm. Wilson, work on roads
Jno. Ellis, work on roads
Alex. Hopgood, work on roads
Arthur Girard, work on roads
Geo. Market, work on roads
Alfred Wright, work on roads
W. J. Schooley, work on roads
Clifford Wilson, work on roads
W. T. Greenway, work on roads
Naylor Osborne Co., plank and post
W. Wilson, repairing culvert
Jno. Vicard, work on roads
Fred Dahl. work on roads
A. Sylvestre, work on roads
A. Sylvestre. work on roads
Geo. Grant, work on roads
E. Hensman, work on roads
P. Cunningham, work on roads
Timothy McGuire, work on roads
Mike Hammer, work on roads
$15
68
3
00
4
00
4
00
8
50
7
87
12
02
1
00
4
00
3
20
34
25
12
00
4
00
4
00
o
00
6
00
6
00
7
40
4
00
3
00
4
00
4
00
4
00
1
00
4
00
4
00
4
00
4
00
6
00
6
00
4
00
8
00
4
50
12
00
4
60
9
00
4
60
6
00
6
00
7
60
4
00
6
00
4
00
4
00
4
00
8
00
4
00
4
00
4
00
4
00
4
00
4
00
4
00
6
00
4
00
4
00
S
71
3
00
2
00
4
00
4
00
4
00
4
02
4
00
6
02
4
00
8 25
14 KEPOKT OF THE No. 8
Apr. 30 Wm. Dell, work on roads
Jno. Bauer, work on roads
W. Leffler, work on roads
Thos. Paisley, work on roads
W. Wilson, wire for culvert
Walter Colenutt, work on roads . . . .
May 21 Earl AVlsmer, work on roads
Hubert Wilson, work on roads
Wm. Cowan, work on roads
Wm. Wilson, work on roads
Frank Hicks, work on roads
Earl Wismer, work on roads
Geo. Myles, work on roads
T. Mulcaster, work on roads
A. Renaud, work on roads
G. Ladouceur, work on roads
E. Lacharite, wor kon roads
J. B. Emery, work on roads
M. Landgraff, work on roads
H. Marentette, work on roads
H. Papineau, work on roads
Fred Girard, work on roads
Chas. Chauvin, work on roads
Fred Girard. work on roads
Ed. Poisson, work on roads
Thos. Grondin, work on roads
Geo. Pf ahler, work on roads . .
L. Quick, work on roads
Lome Lickman, work on roads
W. J. Allison, work on roads
Jos. Sprigley, work on roads
Herb. Hudson, work on roads
Wm. McKenzie, work on roads
Adolph Lesperance, work on roads . . .
Wm. Cada, work on roads
Chas. Landgraff, work on roads
Jno. Blanchette, work on roads
Thos. McAuley, work on roads
H. Lesperance, work on roads
P. M. Major, work on roads
W. G. Taylor, work on roads
Charity.
Apr. 23 Hospital for Sick Children, Toronto . .
Public School No. 1
Jan. 29 Jos. Grainger, balance rates for 1916 .
Public School No. 3
Jan. 29 Frank Cedar, rates for 1916
Public School No. 4
Jan. 16 Wm. Totten, balance rates for 1916 . .
Public School No. 5.
Jan. 29 John Wilson, rates for 1916
Public School No. 6.
Jan. 8 Wm. A. Market, library grant, 1916 . .
Wm. A. Market, legislative grant, 1916
Wm. A. Market, county grant, 1916 . .
Wm. A. Market, rates for 1916
Public School No. 7.
Jan. 8 Chas. Patillo, rates for 1916
Public School No. 8.
Jan. 29 Robt. McDowell, rate for 1916
Public School No. 9.
Jan. 29 Jas. Addison, rates for 1916
Public School No. 10.
Jan. 8 W. W. Kerr, balance rates for 1916 . .
Public School No. 11.
Jan. 8 Wm. Boggs, rates for 1916
$2 00
4 00
4 00
4 00
1 20
4 00
4 00
4 00
4 00
2 00
4 00
2 02
16 00
4 00
5 00
8 50
4 00
4 00
4 00
4 00
4 00
8 00
4 00
4 00
4 00
4 00
4 00
4 00
4 00
4 00
4 00
4 00
4 00
2 00
2 00
4 00
10 00
4 00
10 00
13 00
2 00
$750 97
5 00
342 88
904 59
686 06
821 99
$10 00
10 79
10 79
651 16
682 74
816 75
671 14
-
875 57
677 90
647 82
1919
MUXICIPAL AUDITOR.
15
Public School No. 15.
Jan. 29 A. J. Bennett, rates for 1916
Public School No. 18.
Jan. 29 C. A. Dewhirst, rates for 1916
R. C. S. S. No. 1
Jan. 29 Rene Laforest, rates for 1916
R. C. S. S. No. 2.
Jan. 8 Jas. Quinlan. balance rates for 1916
R. C. S. S. No. 2, Sandwich South.
Jan. 29 J. Baillergeon. balance rates for 1916
R. C. S. S. No. 2 and 4.
Jan. 8 F. B. Fuerth, balance rates for 1916
R. C. S. S. No. 4, Sandwich East.
Jan. 29 Dennis Ducharme, rates for 1916
R. C. S. S. No. 5, Belle River.
Jan. 29 Alfred Lacharite, rates for 1916
R. C. S. S. No, 5 and 8.
Jan. 29 L. E. Kane, balance rates for 1916
Debenture and Coupons. Principal.
Jan. 31 By-law 651 .$430 08
By-law 651
Feb. 6 Tile Drain Debentures 33. 34 469 25
Mar. 8 By-law 587 226 54
31 By-law 556 82 36
Apr. 30 By-law 549 95 04
30 By-law 548 76 17
May 21 By-law 668 180 74
$1,560 18
Interest.
Jan. 31 Interest on bank overdraft
Sheep killed bv dogs.
Feb. 28 H. G. Arnold
Drain By-law 699. Seventh Concession.
Jan. 8 T. Renaud, bridge
Apr. 4 T. Shanahan, bridge
Drain By-law 705, Cronmiller.
Jan. 8 H. Market, bridge and damages
Peter Lesperance, work
Drain By-law 677, Puce.
Jan. 8 C. Lesperance, work
Apr. 4 W. R. Phillips, clerk's fees
Drain By-law 594, Ninth Concession.
Jan. 31 G. W. Grant, culvert
Drain By-law 673, Wilson, Quinlan & Wismer.
Jan. 8 Jos. A. Quinlan, damage to land moving fence ....
Jos. Quinlan, damage to land and putting back
fences
Jos. Quinlan. balance for damage to land
Jan. 31 Geo. Campbell, work
Feb. 6 A. Bertram, moving and putting back fence ....
Feb. 28 A. F. Wismer, mdving and putting back fence
Apr. 4 Jas. S. Laird, extra work and expenses
Drain By-law 701, Maiden Road.
Jan. 8 Windsoi- Record, advertising
Apr. 4 Darius Ulch, land taken and moving fence
May 21 F. Eldridge. work
Fred Eldridge, cutting brush
Gostield North Townline Drain.
Apr. 23 Treasurer, Gosfield North
Interest.
$181 64
23 71
12 21
35 71
8 44
4 75
21
$34 05
58 75
$890 64
144 81
276 59
801 00
437 20
300 86
33 49
141 87
416 60
$291 97
1,852 15
78 90
14 00
$40 00
23 00
63 00
$46 00
50 00
96 00
o ore
$1 20
2 75
4 50
70
15 00
18 00
18 00
15 00
159 50
$4 80
26 00
2 00
8 50
41 30
331 80
16
KEl'OKT OF TtlE
No. 8
Drain By-law 682, Standish.
Jan. 8 Jno. Debieu, bridge
Mar. 21 J. G. Standish. moving fence
F. Eldridge, balance on contract
Drain By-law 702, Puce Bridge.
Jan. 31 Sarnia Bridge Co., bridge
Mar. 21 Geo. Markham, work and lights
Geo. Markham, work
Drain By-law 696, Third Concession.
Jan. 31 A. Dennis, damage to land and moving fence .... .'^27 00
L. H. Heath, damage to land and moving fence 15 15
Mar. 26 Mrs. Geo. Woltz, rep. bridge 13 00
Drain By-law 689, Eighth Concession.
Jan. 31 A. McDowell, damage to land and moving fence . . $29 70
31 Ed. Daniher, damage to land and moving fence.. 20 25
Wm. Trimble, lumber 9 20
Mar. 26 Ed. Barnes, plank 15 20
Arthur Ave. and Gosfield North.
Jan. 31 Treasurer of Essex
Drain By-law 607, Murray Creek.
Apr. 4 Ed. Mousseau, material for breakwater
Drain By-law 719, 6th Con., 7th Con., Centre Line.
Apr. 4 Jas. S. Laird, survey plans
Drain By-law 721, 3rd Con. and King Tp.
Mar. 21 Jas. S. Laird, survey plans
Drain By-law 720, Ellis.
Mar. 21 Jas. S. Laird, survey plans
Drain By-law 691, Lappan.
Apr. 4 G. A. Ladd, bridge 25 00
Mar. 21 Fred Eldridge, work 10 00
Ditches and Watercourses.
Jan. 31 A. Mousseau, fees, Gauthier drain and Neveux
award $3 50
J. S. Laird, services McCann drain 16 00
Feb. 28 J. S. Laird, services Gauthier drain 24 10
Tile Drains.
Jan. 8 Thos. Mulcaster, loan $1,013 50
Apr. 23 A. Mousseau. services re Taylor 5 00
K. J. Wilson, inspecting Taylor 3 00
W. S. Taylor, loan 292 00
Statute Labour. ■
Feb. 6 W. S. Russel, refund $31 96
M. Papineau, refund 1 23
Patriotic Expenses.
Jan. 8 Hon. W. T. White, for October, November and
December
Telephone Account.
Feb. 28 A. Mousseau, Treasurer, Telephone System, rates,
1916, and balance due for 1915
Miscellaneous.
Jan. 8 A. Mousseau, fire marshal $4 00
J. McRae, refund of dog tax 3 00
C. Lesperance, hauling chairs to Town Hall 3 00
F. B. Fuertli, refund of amount overpaid on drain-
age assessment 1 00
F. B. Fuerth, refund for auditor's stamp 3 50
Jos. Marion, refund of dog tax , . . . . 3 50
Israel Dupuis, overcharge in taxes 2 00
Gideon Vivier, drawing telephone poles 1 00
Wm. Clickner, accrued interest on T. D. debentures 9 36
$20 00
5 00
5 00
30 00
1.026 00
$986 00
12 00
28 00
55 15
74 35
72 80
6 00
155 00
59 25
55 25
35 00
43 60
1,313 50
33 19
300 00
1,792 51
1919 MUXICIPAL AUDITOR. 17
Jan. 29 H. Kennedy, refund of dog tax $3 00
E. LaPlante, overcharge on telei)hone tax 9 20
31 M. May, grant to Tecumseh Vegetable Growers'
Assn 10 00
Simon Smith, error in taxes 1 79
W. R. Phillips, services re voters' lists 29 26
Xaylor Osborne Co., table for town hall and delivery 26 50
Jos. Kable, refund of drainage tax, Hostein drain 3 26
M. Henry, refund of amount paid for Treas. Bonds 20 15
Feb. 6 Chas. Chauvin, refund of dog tax 1 50
F. J. Dahl, refund of overcharge on telephone tax 6 12
Wm. Wallace, refund of drainage tax on Wallace
Line drain 1 51
28 L. E. Barber, for 72 chairs for Town Hall 32 40
C. Murphy accrued interest on Tile Drain Deb. 53
Imperial Bank, exchange on cheque to Belle River 16
Mar. 26 John Shanahan, refund of dog tax 3 00
Apr. 4 J no. Greenway, refund of drainage tax 98
23 Jacob Schihl, refund of overcharge on Murray
Creek 1 30
J. D. Renaud, refund of dog tax 1 50
30 W. R. Phillips, registration of B. N. and D 20 40
Henry Ellis, refund of dog tax 1 50
T. McQuire, refund of dog tax 1 50
205 92
Total disbursements to May 31st, 1917 .?20.345 30
Overdraft, Jan. 1st, 1917 15,281 59
$35,626 89
Balance at Imperial Bank. Woodslee, May 31st, 1917 21,851 57
Balance at Home Bank, Belle River, May 31st, 1917 4 48
Balance in hands of Matthew Henry, treasurer. May 31st, 1917 422 69
Total (equals total receipts) $57,905 63
18 EEPORT OF THE No. 8
TOWNSHIP OF BIDDULPH PROVINCIAL AUDIT.
Eeport of Special Ixspection, Audit, and Examination of the Books,
Accounts, Vouchees and Moneys of the Municipal Corporation of
the Township of Biddulph in the County of Middlesex, Ontario.
Upon the authority of an Order-in-Council approved by His Honour the
Lieutenant-Governor of the Province of Ontario, the 28th day of Februarj^ 1919,
A. F. Falls, Chartered Accountant, of the City of Chatham, was instructed and
employed to make an inspection, examination and audit of the books, accounts,
vouchers and moneys of the Municipal Corporation of the Township of Biddulph
in the County of Middlesex, under the provisions of Sec. 10, Chapter 200, Pi.S.O;,
1914.
In pursuance of the said authority and instructions the said A, F. Falls
hereby reports that he has made an inspection, examination and audit of the various
accounts of the said Corporation. The audit is made upon the petition of certain
ratepayers, addressed to the Provincial Municipal Auditor.
The principal items complained about were :
(1) That the Police Village of Granton was paid in 1918 a lump sum of
$1,100 instead of the township paying orders for work and material when com-
pleted as in former ^-ears.
(2) That in 1918 there was raised on the tax roll an amount far in excess
of the amount demanded by or paid to the County for 1918.
(3) That tax rolls and other books of the township could not be found.
(4) That the E. C. Separate School taxes are not properly placed on the
tax rolls of the township and never have been.
(5) Tliat in 1*918 the suporters of E. C. Separate School No. 4 were taxed' on
the 1918 tax roll about $125 more for sdhool tax by the manner in which the taxes
Avere figured than what was paid over to the section for the year 1918.
(6) That on the map of tlie different School Sections prepared by F. W,
Farneomb, Engineer, in 1915, certain lands were shown as being part of Public
School Section G, which are claimed by the ratepayers of Public School Section 1
to have previously been part of Section 1.
(7) That in the Assets in audit report of Dec. 31st, 1914, there is an item
■of $465, due from the County on Good Eoads Avhich does not appear to have been
received by the township.
Scope of Audit.
The inspection and examination under the aiithority of the Order-in-Council
•covers some items in the accounts of the Municipality since 1913, the vouchers,
treasurer's accounts and general accounts since Jan. 1st, 1913 to and including
the 31st of Dec, 1918. The tax rolls of 1915 to 1918 inclusive.
W. D. Stanley was Clerk of the Township for over forty years till Ihe end
of 1916.
E. T. Eaycraft was Clerk of the Township from Jan., 1917 to Nov., 1917.
E. H. Eadcliffe, the present Clerk, was appointed on Nov. 5th. 1917.
John Fox, the present Treasurer, has held office continuously for over thirty
years.
As is my custom, the members of the Council and other ratepayers who desired
to do so, were invited to furnish information about any matter about which they
1919 MUXICIPAL AUDITOE. 19
desired enquiry to be made or to make such statements or charges as to them might
seem meet respecting the affairs of the Municipality.
The principal points mentioned are stated above and will be referred to fully
in this report; in the order in which they appear.
Payment to Police Village of $1,100.00.
(1) The payment of $1,100 to the Police Village of Granton on Feb. 4th, 1918,
was an illegal payment. Tlie council had no authority under the act to pass the
by-law nor to make the payment.
The law distinctly states that the Township Treasurer is the treasurer of the
monies of any and all Police A'illages that may be in the township as follows :
The Township Treasurer shall from time to time, if he has moneys of the
corporation in his hands not otherwise appropriated, pay orders given by the
inspecting trustee or any two trustees of the Village, to the extent of said levy
and other moneys to be placed to credit of Village, although same may not have
been collected. Sec. 514, Cap. 192, R. S. 0., 1914.
Xo trustee shall give any order except for work previously actually performed
or in payment of some other executed contract. Sec. 514, Subs. 2.
From the above it will be seen that the payment of the lump sum was contrary
to law.
County Eate foe 1918.
(2) The certificate in the 1918 tax roll by the Clerk states that there was
raised on the 1918 roll for county rate for 1918', $17,287.20.
The receipt from the County Treasurer for payment of 1918 County Eate
is for $14,978.90.
The excess of count}- rate collected in 1918 accounts for there being more
cash on hand Dec. 31st, 1918, than was the case in former '3-ears,
Missing Books.
(3), A number of books which were supposed to be missing and which were
3iot produced when the audit was started have since been located. The tax rolls
previous to 1915 have not been produced. The only Assessment rolls produced
were those of 1916 and 1918.
The Statutes E. S. 0., 1914, have been handed over to the present Clerk.
E. T. Eaycraft brought them to me, although the}- really belonged to him as
Justice of the Peace: he stated that he had never got the Statutes that belonged
to the Township.
(4) and (5) School Taxes ox Towxship Polls.
In all my experience of Mimicipal Auditing covering the past thirty years I
never came across tax rolls in which the school taxes of Separate Schools were
figured as they have been in this township.
The including in the general tax rate of School taxes is contrary to law,
but to apply such a rate to Separate School supporters as well as Public School
supporters and figure the amount thus improperly imposed on Separate School
supporters and deduct the amount imposed as part of their school taxes, while
saving the Clerk work in one way complicated the matter, and most important
of all. did not show any taxpayer what portion of his tax wa- going to schools.
20 EEPOKT OF THE Xo. 8
I have been informed that the explanation given was that it was more sim])le
figuring the one general rate to all, and that it really made no difference to the
ratepayers.
With the change of Clerks the same method formerly used to figure school
taxes has been continued. But the clerks of 1917 and 1918 did not figure the
Separate School amounts included in the general township rate as accurately as
W. D. Stanley had done each year, with the result that for the year 1917 I?. C.
Separate School Sections 3, 6 and 9 were not correctly figured and for the year
1918 the taxes on all four R. C. Separate School Sections 3, 4, 6, and 9 were
incorrectly figured. A statement of these taxes Avill be seen under the heading
of R. C. Separate Schools later in this report where it will be seen that there i.s
due R. C. Separate School Section 4, $124.71 for taxes collected on the 1918 roll
more than they have been paid. The Secretary-Treasurer of that section should
apply to the council for an order for the above amount which is due the section.
The general tax rate should be entered on the roll against every ratepayer
at the same rate, and should not include any school taxes.
The school taxes vary in the different sections, Init all ratepayers of each
section must contribute at the same rate.
(6) BOUXDAEIES OF SCHOOL SECTIONS.
The question in dispute as to what School Section Lot 30, Con. 3, Lot 38,
Con. 4, and Lot 38, Con. o, belong.
I have taken evidence under oath on this subject and the opinion seems to
prevail that the above-mentioned lots were part, of P. S. S. 1 prior to 1915 when
a map of school sections was made showing them as part of P. S. S. 6.
There is not in the recollection of any of the officials or ex-officials any
rememljrance of any of this property being transferred from one section to another
by the proper legal process.
(7) Due by County ox Good Roads.
The item that appears in the audit report for the year 1914 as an asset of
$465 due from- the County on Good Roads was not due the Township of Biddulph.
It was a balance at credit of Biddulph section of the Good Roads system of the
County unexpended at the time and had nothing to do with the finances of the
township, but was expended in the Biddulph Good Roads district by the county
later.
Complaints.
As is the case in all Government audits, other complaints were made in regard
to matters which are entirely outside the scope of an audit.
Assessment Rolls.
The onlv assessment rolls that could be located Avere for the years 1916 and
1918. The roll of 1916 is ])ro])erly certified to by the assessor but no certificate
appears in the 1918 assessment roll at all.
The assessment roll of 1916 has been coin})ai'ed with the collector's tax roll
of 1916 and found to be absolutely correct.
The assessment roll of 1918 has been compared with the 1918 collector's tax
roll and the following persons and assessments were omitted from the tax roll :
1919 MUXICIPAL AUDITOR. 21
Robt. McXamee, S E Pt L 13 C 1 assessed $100.
Trustee L. 0. L. 193 N W Pt L 15 C 3 assessed $200.
Orland Mitton, Business Assessment, $400.
C. C. Powers, L 8 W :\rain St. Granton, assessment $1,200. but was only
placed on the roll a.< $1,000.
The explanation of the clerk was they must have been omitted in error. In the
case of 0. Mitton, he moved into Lano- Estate property between the time of assess-
ment and the preparing of the roll. It should have been placed on the roll.
The law in regard to the clerk preparing the roll states : " He shall set down
the name in full of every person assessed, the amount and particulars of assessment
as tinally revised." The clerk has no discretion, but must include in the tax roll
all but exempted property under the act. If lands are omitted to be assessed they
can be placed on the roll of the following year under Sec. 54. Chap. 195 E. S. 0.,
1914.
The Assessment Rolls of the municipality should be kept l;>y the Clerk.
Collector's Eolls.
The rolls for the years 1915 to 1918 inclusive have been examined, and, except
for the manner in which the school taxes are levied, are carefully prepared.
In making the collector's roll the clerk should see that the total 'assessed value
that appears in the asse.-sment roll has been entered in the collector's tax roll.
The township is to be congratulated on the manner in which the taxes are
collected. There are taxes in arrears in the county treasurer's hands against only
one description of land in the whole township.
It is a pleasure to be able to report that the entire 1018 tax roll was collected
and no arrears returned to the county treasurer; this is evidence of the prosperity
of the ratepayers and efficient work of tlie collector.
Public Schools.
The Act in regard to township grant to public schools says in part as follows:
The township council shall collect by assessment upon the taxable property
of i)ublic school supporters in the township $300 at least for every public school
teacher, etc., etc.
Sec. 93,! Chap. 260, E. S. 0.. 1914, reads: •'The sums so levied and collected
to be applied exclusively for teachers' salaries."
The public school taxes should be placed on the tax rolls under three columns
with headings as provided for in the rolls as follows :
GEXEEAI. (rate for Grants to Schools)
TEUSTEES (amounts requisitioned for)
SPECIAL (such as debentures, etc.)
The towaiship rate has nothing whatever to do with school rates, but in this
township the general school rate for grants has been included with the general
township tax rate illegally ever since such taxes were imposed.
It is the duty of the clerk to make the collector's roll for the municipality
in accordance with the acts and attach a certificate that the roll is the collector's
roll for the year mentioned and the municipality mentioned, prepared according
to the provisions of the Assessment Act.
22
EEPORT OF THE
is^o. 8
Xow that the attention of the clerk has been called to the proper and legal
way to prepare the roll he should for the year 1919 see that the general township
rate does not include any School taxes and that the roll is prepared so that the
school taxes paid by each ratepayer will show clearly all the school taxes imposed
under each of the different headings for which columns are provided in the tax roll.
The Public School Act is different from the Separate School Act and must
not be confounded with it as has been the case in Biddulph.
The Sec.-Treas. of each school section in the township public and separate
were invited to send in their books to be checked against the amounts paid them
as recorded in the treasurer's books of the township. This request was comi)lied
with by all public and R. C. separate school sections.
E. C. Separate Schools.
There are four E. C. Separate School Sections to which ratepayers of the
Township of Biddulph contribute, Sec. 3 and Sec. 4 are sections wholly within
Biddulph Township and Union E. C. S. S. 6 contributed to by ratepayers in
Biddulph and London Townships and Village of Lucan ; Union E. C. S. S. 9 which
is contributed to by ratepayers in three Townships, Biddulph, McGillivray and
Stephen.
On the t'olls of the Township of Biddulph there should appear the amount
raised from each ratepayer for his school taxes to any and all of the Separate
Schools.
But as I am informed, for easy figuring, the general tax rate of the township
each year included the amount levied for Public School grants. The general tax
rate was charged to all Public and Separate School supporters. Then was computed
what rate represented the school rate and the Separate Schools were allowed on
their taxes the same as a grant the sum that the taxes of the section had been
charged in general rate and a rate struck to make up the balance of the money
asked for by the section and to be contributed by Biddulph Township. This method
was purely illegal and was also hard to explain to ratepayers. Up to and including
the 1916 Eoll, W. D. Stanley computed the amounts correctly, Imt his successors^
while trying to follow the same method that he had adopted for so many years,
did not compute the calculations accurately, with the following result :
On the tax roll of 1917 and 1918 the amounts allowed the E. C. Separate
Schools in lieu of what school taxes M-ere included in the general taxes were as
follows :
1917 ROLL.
Allowed Proper Due Due
Section — On Roll. Amount. Township. School.
R. C. S. S. 3 $300 00 $246 60 $53 40
R. C. S. S. 4 421 00 421 GO
R. C. S. S. 6 213 00 217 41 $4 41
R. C. S. S. 9 117 00 93 93 23 07
$1,051 00 $978 94 $76 47 $4 41
1918 ROLL,
Allowed
Section—
On Roll.
R. C. S.
S.
3
$300 GO
R. C. S.
S.
4
300 00
R. O. S.
s.
6
213 00
R. C. S.
s.
9
117 00
$930 00
Proper
Due
Due
Amount.
Township.
School.
$248 66
$51 34
424 71
$124 71
215 91
2 91
110 36
6 64
$999 64
$57 98
$127 62
1919 MUXICIPAL AUDITOR. 23
From the above it will be seen that: — E. C. S. S. 3 has been overpaid iu 1917
$53.40 and iu 1918 $51.34, a total of $104.74, which should be levied against the
ratepayers of this section in 1919 in excess of the amount they require for the
running of their school in 1919.
R. C. S. S. 4, in 1918, has been taxed for $124.71 more than has been paid
over by the township. This school section is entitled to the above amount and
should apply to the Council for an order for $124.71 Avhich is due them.
U. R. C. S. S. 6 are entitled to from 1917 $4.41, and 1918 $2.91, a total of
$7.32, and should apply to the Council for an order for $7.32 which is due them.
TJ. R. C. S. S. 9 were overpaid in 1917 $23.07, and in 1918 $6.64, a total
of $29.71 which sum should be levied for on the 1919 roll against the ratepayers
in Biddulph, of this section, in excess of amount required for 1919. The Clerk
will have to see that at the recapitulation of his 1919 roll it is clearly stated what
amounts appear on the roll in settlement of these overdrawn items or they will
be paid to the section with the other school rates on the 1919 roll.
U". R. C. Separate School 9, which is a union school. Biddulph township
contributes 39 per cent., Stephen Township 5 per cent., McGillivray Township 56
per cent., were taxed on the roll of 1918 for $352.60 in Biddulph To^vnship. They
claim to have asked for $600, 39 per cent, of which was to be contributed by
Biddulph supporters so they only expected to receive $234, but were taxed and
paid $352.60. The Sec.-Treas., when he brought in his books, could not understand
why they had got so much, and only made entry in pencil, thinking that they had
been paid more than had been collected. The Clerk must see that $118.60 over-
collected, less $29.71 under-collected, or $88.89 is deducted from 39 per cent, of
the amount asked for in this section in levying the 1919 taxes. For instance, if
the section ask for $600 for 1919, Biddulph should contribute 39 per cent, or
$234, but they have already contributed $88.89 more than their share, so the clerk
should levy for $145.11 in 1919 if they ask for $600.
Chap.' 270, Sec. 64, R. S. 0., 1914, of Separate School Act (1) reads as follows:
'• The Clerk of every municipality, in making out the collector's roll shall
place columns therein so that under the head of " School Rate " the public school
rate may be distinguished from the separate school rate, and that under " Special
Rate for School Debts " public school purposes may be distinguished from separate
school purposes.'"'
By-Laws.
The by-laws are written in the by-law book as a rule before they are acted
on by the Council. This has necessitated alterations in some of the by-laws while
they were under discussion before being finally passed. These changes have not
been initialed by the Reeve and Clerk and it is not possible to tell when the changes
were made. Unfortunately the minutes of council omit to give the particulars
but in many cases in the last two years merely mention number of by-law without
any mention of what the subject is.
I found no copy in the by-law book of a by-law passed Feb. 4th, 1918, which
provided for the payment of $1,100 to the Village of Granton in a lump sum.
This by-law has since been located and pasted in the by-law book.
Many of the by-laws appointing pathmasters have had names altered; when
the alteration took place there is nothing to indicate.
Greater care should be taken to see that the by-laws are free from alterations
or defects that would cause any loss to the township.
In the by-law Xo. 12 of 1918. passed Sept. 2nd, 1918, striking the tax rate
34 EEPORT OF THE No. 8
for the year 1!)18. the County IJate is changed to 9 mills without any initials or
any information in the Council minutes to show how the rate AA'a? arrived at.
The minutes of Council meeting in regard to the by-law are : —
Moved by E. E. Hodgins, seconded by Phineas Dickens, '•' That by-law Xo. 12
being read the proper number of times be finally passed and the corporal seal
attached. Carried.''
It would be very much l)etter if the by-laws were written out on sheets before
being j^assed and after tliey are passed be transcribed into the by-law book.
There were a liumber of by-laws which showed alteration, some of which were
claimed to have been altered after they had been passed but this cannot be cor-
roborated as the minutes do not contain anything to enable anyone to tell when
the changes took place.
MiXUTES OF THE COUNCIL.
The record of Minutes of Council do not contain as much information as they
should: too mucli is trusted to memory, and all together too much of the business
of the townships transacted by verbal reports. Councilors who are appointed as
a committee to investigate some matter rarely report in writing and the minutes
frequently record the number of a by-law passed but do not say a single word about
what the contents or purposes of the by-law are.
When a by-law IkS brought before the Council to strike the tax rate for the
year there should be recorded in the minutes the estimates of the amount of money
to be raised by taxation for the different purposes for which taxes are levied.
Nothing of this kind appears in the Minutes in 1917 and 1918, the minutes do
not even state the number of mills on the dollar for County. Township or any
other levies.
The dutv of tlie Clerk in regard to recording- the Minutes of Council meetings
is as follows:
It is the duty of the Clerk to truly record in a book, without note or comment,
all resolutions, decisions and other proceedings of the Council: Sec. 218, Chap. 192.
E. S. 0., 1911:. Had that been done a great deal of the points in dispute might
have been avoided entirely.
Orders.
The Order Form in use in the township does not provide for the signature
of the Clerk, who with the Eeeve should sign all orders passed by Council for
the payment of money. The Order, besides giving particulars what the payment
is for, should clearly state the account to which it is to be charged by the Treasurer.
An Order Form complying with the above has been handed the Clerk so that
a supply can ))e procured. The Orders should all be machine numbered and if'
cancelled should be attached to the stub for record and not destroyed. In this way
a complete record of all orders issued can be kept.
Accounts With Other Townships.
The accounts with other townships in connection with boundary lines are
settled regularly.
The Township of Loiidon claims $1-5.50 for engineer's and clerk's fees on the
following awards :
Dec. llth, 1916, Mitchell award $3 50
Oct. 25th, 1917, Hardie Raycraft award 8 00
Sept. 18th, 1918, Hardie Raycraft award 4 00
$15 50
1919 MUXICIPAL AUDITOE. 25
An account for this is in the hands of the Clerk and will be taken up at the
next Council meeting.
Biddulph Township in most of its transactions on boundaries only pay their
portion of work done and in that way avoid disputes with adjoining townships.
The Teeasueer.
The Cash Book is well and carefully kept. The Municii)al Cash Book required
by the Act is in use.
Prior to 1917, W. D. Stanley, who was Clerk for forty years, kept a ledger
account of the affairs of the township yearly for which he got special remuneration.
For the years 1917 and 1918 the Treasurer has kept a ledger account for the
township in which is entered in detail all the transactions of the township.
I am pleased to be aljle to state that it never has been~my privilege to audit
the books of any township treasurer where they were more accurately and better
kept than they are in the Township of Biddulph by John Fox, Treasurer.
The Clerk.
W. 1). Stanley was Clerk for over forty years. He died early in 191;, and was
succeeded in January, 1917, by E. T. Eaycraft, who, was in Xovember. 1917, suc-
ceeded by the present Clerk, E. H. Eadcliffe.
W. D. Stanley, as Clerk of the Township for over forty years, had a great
deal to do with its progress and development. He had ways of performing some
of the work of the Clerk of the Township peculiar to himself. He was accurate
and careful in his work and although .some things were not done by him in the
exact may provided by law, yet neither the Township nor any ratepayer ever lost
one cent by the methods which he adopted and carried out.
One of his peculiarities was the levying of Public School (Grants including
them in the general township rate levied against Public and Separate School
supporters. He then made a calculation of the rate that had thus been imposed
on Separate School supporters in the general rate and put on the roll as Separate
School taxes the difference between what he had already charged the Separate
Schools and the rate necessary to furnish the trustees with the total amount they
had requisitioned for. This method did not show in the tax roll as School taxes
all the taxes actually collected. That method of preparing a collector's roll is
not legal.
The law in regard to this as set forth in E. S. 0., 19U, Cliai.. 195, See. 99,
with other provisions of what the Clerk is required to place on the roll " in separate
columns the amount for which each person is rated for County rate, General rate.
Public School rate, Separate School rate, Special rate for school debts, and other
rates the proceeds of which are required by law to be kept distinct and accounted
for separately."
The 1917 roll was prepared by E. T. Eaycraft by following the method used
by ^Ir. Stanley, but in calculating the Separate School taxes some errors were made
in the computation which are referred to under the heading of E. C. Separate
Schools.
The 1918 roll was prepared by E. H. Eadcliffe in the same way, and errors
were made in completing the Separate School taxes the particulars of Avhich are
shown under the heading of E. C. Separate Schools.
IlEPORT OF THE No. 8
The Minutes of the Council were more fully recorded in Mr. Stanley's time
than they have been since.
It is the Clerk's duty to place on the tax rolls all unpaid fees on award drains
'with 7 per cent, 'added. Mr. Stanley did not incorporate these in the roll but
made a list of them at the end of the roll, but the collector was not charged with
them as part of the roll, when paid they were entered in Treasurer's Cash Book.
In 1917 Eoll, R. T. Eaycraft placed some award fees in the roll in the proper
manner but did not add 7 per cent, to the amount due from the Grand Trunk
Railway. In 1918 Roll, R. H. Radcliffe did not add any award drain fees to the
roll. There were only two items that should have gone on the 1918 roll. These
will go on the 1919 roll unless paid before.
It never has been customary in this township for the Clerk to sign the orders
for payment passed by the Council. The Order Form in use does not provide
for it. All orders should indicate to what account the orders, when paid by the
Treasurer, are to be charged. All orders should be machine numbered and if can-
celled should be retained as a record. A suitable Form has been handed the Clerk
so that when getting new Forms the above points will be taken care of.
The Clerk should procure some suitable filing system to keep the award drain
reports, plans and other papers, as the importance of having them in case the
■ditch requires to be cleaned out is important.
During the process of this audit I have discussed the method of carrying
■on the work with the Clerk, and given him all the information he asked for.
Statute Labour.
The old method of Pathmasters and Statute Labour Lists still prevails in the
township except in the Police Village of Granton. Where that method prevails
there is always trouble to get the Lists returned before the tax roll is completed.
It would be better for the township as a whole if the Statute Labour was all
collected on the tax roll and the money spent on the roads.
In many townships, where the method of performing Statute Labour still
remains, the tax roll is seriously delayed on account of the tardy manner in which
the pathmasters have returned their road lists.
With the scarcity of labour it would seem a wise movement to have Statute
Labour put on the roll and the road work done by contract.
Debentures.
The township have no debenture liability as a township, but have issued deben-
tures for Union School Section 12, which is paid by the ratepayers of that section.
The last debenture matures in 1920. An issue of debentures was made for the
Granton Hydro Electric Commission which is paid back to the township yearly.
As the debentures mature, by the Commission, the annual amount is $254.27. The
lafit debenture matures in 1945.
Mrs. Stanley Notes.
The township from time to time borrowed money from individuals. There
has been some talk in the township that $1,000 borrowed from Mrs. W. D. Stanley
in 1915, was paid twice by the township.
On March 1st, 1915, the township borrowed from Mrs. Mary Stanley $1,000
the note to mature December 20th, 1915. For this the proceeds, $955.25, went
1919 MUXICIPAL AUDITOR. 27
to the credit of the township in the Standard Bank. When the note came due the
township had not funds to meet it.
On February T'th, 1916, the township gave a note to Mr.^. Mary Stanley for
$1,000 at 5 per cent, interest, for which $1,000 was placed to the credit of the
township on February 8th, 1916.
The note dated March 1st, 1915, was paid on February lUh, 1916, as $1,000.
On June 24th, 191.6, an order was issued by the township for $7.39 for 45 days
overdue interest on tliis note.
The note of February Tth, 1916, was paid on April 2nd, 191T, as $1,054.
The transactions were clear and were perfectly legal and the township only
paid what they were entitled to pay.
The reason that this is explained is to set forth the facts in the matter. The
notes have been shown to a number of ratepayers during this audit.
Award Drains.
There are a number of aWard drains in the town.ship under the Ditches and
Watercourses Act.
The fees chargeable by the engineer for the awards are -usually paid in cash
-to the Treasurer. In the event of their not being paid the law directs that they
be entered on the tax roll against the land described by the engineer and 7 per
cent, added.
From the records in the award book kept by the Clerk there are a few items
in regard to Engineers' Awards which do not appear to have been paid or placed
on the tax roll of 1918, as follows:
John Wright, L. 24, S. B., Peacock award $1 00
John McFalls, L. 12, C 3, Atkinson award 3 90
Thos. Nagle, L. 29, C 6, Nagle award 7 00
Jas. Markln, L. 28, C 6, Nagle award 5 50
Unless these are paid before the Clerk prepares the 1919 roll, they should be
entered on the roll against the lands mentioned.
The award drain papers are in bad shape. They should be carefttlly gone over
and filed in strong envelopes and labeled, so that, when required, can be referred to.
If a box was made so the envelopes would stand on end and the name of award
and year entered and filed in a]phal)etical order it would be much better than the
present condition they are in.
Stanley Drain.
In 1917, on report of F. W. Farncomb, engineer, upon a petition of ratepayers,
a by-law for a municipal drain was provisionally adopted. The drain was for the
purpose of draining certain lands in Biddulph and London Townships.
There has been legal advice taken on the matter and I am informed that the
Council were advised that, if proceeded with, it would be advisable to require a
petition and the proceedings started as if no report had ever been made.
For the above reason the amount expended by the township is not included
as an asset of the township in the attached report and statement of Assets and
Liabilities of the township.
28 KEPOET OF THE No. 8-
Hydro Electric Expenditures.
Under the Hydro Act, equipment has be^u installed to serve John S. ParkSy
but is operated under the Ailsa Craig H^-dro Commission.
On October 1st, 1918, the Hydro Electric Power Commission of Ontario,
Toronto, wrote the Treasurer as follows: " Eeferring to our letter of July 29th,
1918, re the re-imbursement of the Township of monies expended in the al)0ve-
mentioned matter would say that this Commission has authorized the repayment
of this by Ailsa Craig oil the sinking fund basis. This entails the computation
of a schedule of annual payments which will be made to you together with interest
at the legal rate, so that in ten years this will have been repaid. This schedule
will be forwarded to you in the near future,"
It is not likely that other expenditures under this head will be made in the
township to increase the amount to such an extent as debentures can be issued
so Biddulph will be required to wait for the return of the investment spread over
at least 10 years.
The township will have to get from the Hydro Electric Power Commission
the computation of annual amounts to be paid to Biddulph by Ailsa Craig.
1918 Statement.
Attached hereto is an abstract statement of receipts and disbursements for the
year 1918. with detailed statement of the disbursements, also a statement of Assets
and Liabilities of the township as on December 31st, 1918.
Nothing is included in the liabilities for the expense incurred in 1919 on the
Sheep Case.
The work of the local auditors in regard to 1918 receipts and expenditures
was correct and agreed with figures attached hereto.
Financial Standing.
Attached is a statement of the Assets and Liabilities of the Township of
Biddulph as far as could be ascertained from the books and records of the township
as on December 31st, 1918.
The available assets exceed the current liabilities by over four thousand dollars.
which is a very satisfactory showing.
Police Village of Granton.
Granton was a Police Village some years ])revious to the year 1913, the date
back to which the audit extends.
According to the Minutes of Council and by-laws of the township the amounts
of appropriation for different years were as follows:
1913 $50 00
1914 100 00
1915 100 00
1916 300 00
1917 300 00
1918 300 00
Tiiere iicNcr Jias been a written agreeiiicnt l)etween the towjisliip and trustees
setting forth the amount of the appropriation and stating what proportion of
licenses in the Village, etc., are to be placed to the credit of the Village by the
Township.
1919 MUXICIPAL AUDITOR. 29
By-laws have been parsed covering some ot' the above but how the amount of
appropriation was arrived at does not seem to be known to an}- one so far as I
can ascertain. It was just a lump sum not based on any figures of assessment or
iaxes.
In 1918, the trustees of the Village passed a by-law in connection with the
amount they desired for the year 1918 and submitted it to the township Council
for their ratification. It was passed by the townsliip Council on February 4th,
1918. and is as follows:
By-Law >>'o. 1 of 1918 of the Police \'illage of (jiiaxtox Within
THE Municipality of the Towxship of Biddulph.
A by-law to authorize and instruct the Eeeve and Treasurer of the said town-
ship of Biddul])h to borrow on their joint notes a certain sum of money not to
exceed on the whole eleven hundred dollars, with interest not to exceed G per cent,
per annum on the whole amount, save and except three hundred dollars being that
portion of grant appropriated to the Police Village of Granton for which no portion
of principal or interest is in any way chargeable to, or against any lands or proper-
tie.>; within the Police Village of Granton.
The eleven hundred dollars contained in this by-law is made up in the following
manner, and different levies under the heading of: Hydro Street Lighting, Street
Oiling and Statute Labour, at $1 per day, and three hundred dollars as grant from
the ToAvnship of Biddulph, and any balance appearing on account of the different
levies shall be placed in the hands of the Treasurer of the Township and to the
credit of the Trustees of Police Village of Granton.
Be it therefore enacted by the Municipal Council of the Township of Biddulph
and is hereby enacted that the request of the Trustees of the Police Village be
granted, and that the Eeeve of the said Township of Biddulph is hereby authorized
and instructed to place the desired amount in the hands of the Treasurer of the
said Townshi}) of Biddulph to be ])laced to the credit of Police Village of Granton.
The Eeeve is hereby authorized and instructed to sign any order as requested
by the Chairman and Secretar}- of the isaid Trustee Board of the Police Village
of Granton, Avhen placed before the Council.
Be it still further enacted that this by-law shall come into full force, virtue
and effect after the passing thereof.
Signed Agleson McDonald ]
Police Village Warner E. Langford ■ Trustees.
Seal Attached Geo. A. Jameson J
Passed in Open Council this 4th day of Fe])ruary, 1918.
Signed WM. J. McFALLS, E. H. EADCLIFFE,
Reeve. Cleric.
The By-law is not sealed with the Township Seal.
Xo by-law is leg^il that contain.s any provision contrary to the Statutes. On
January 28th, 1918, the Police Village issued an order in favour of A. McDonald
for eleven hundred dollars for expenditure for P. V. Granton for year 1918. On
February 4th, 1918, the Eeeve of the Township issued an order on the Treasurer
of the Township for $1,100 in favour of A. McDonald or bearer being for expendi-
ture. Police Villas:e to cover the above.
30 EEPORT OF THE No. 8
The Police Village deposited the $1,100 in the Bank in Granton, since which
time they have issued orders on the bank for expenditures from time to time, and
on April 24th, 1919, had still on hand, unexpended, $329.28.
The Statutes R. S. 0. 1914, Chap. 192, Sections 502 to -53.5 inclusive, govern
villages. Sec. 514 provides for pa3'ment of money by township treasurer of orders
of trustees and concludes with " An order shall not be given under this section
except for work actually performed or in payment in pursuance of an executed
contract."
The payment of lump sum was an illegal payment.
The township had never permitted the trustees to draw orders for work per-
formed or contracts completed on the treasurer of the township for payment but
insisted on them issuing orders Avhich came to the Council of the Township and
the Reeve issued an order for the payment of the amount. This was not legal as
if there were funds on hand to meet the amount the order of the inspecting trustee
or two of the tnistees of the Village was all that was necessary under Sec. 514,
Chap. 192, R. S. 0., 1914.
When this condition of affairs was known to me I invited the trustees to come
to Lucan and talk over tha situation and furnish vouchers for their disbursements
and account for the $1,100 illegally paid to them by the township.
The three trustees accepted the invitation, and the affairs of the Police Village
were freely discussed. I explained to them that the manner in which the tax rolls
Avere prepared, that there was included in the township taxes of the village for 1918
school taxes to the amount of $190.63 owing to the grant for .public schools always
having been included in the township rate by the Clerks of Biddulph.
The total township rate for Granton, 1918, is $731 7a
This included five farms not in Granton with township tax of 88 80
Leaving township rate in Granton Village only of 642 90
The school taxes included amount to 190 63
Leaving the actual township tax on property in the Village of Granton 452 27
The township by by-law granted to the Police Village of Granton $300 or
2,800 mills on their assessment, so that all the Police Village of Granton, on an
assessment of $107,100, contributed to the general expenses of the township for
the year 1918. was $152.27 or 1,420 mills on the assessment, while the balance
of the township contributed 4,220 mills on their assessment.
The assessment of the township for 1918, exclusive of the Village of Granton,
was $1,803,903. There was expended in the 5 divisions, the gravel account and
on bridges in 1918, $3,511.63 which represents 1,946 mills, so that compared with
Granton contributing 1,422 mills to general funds. The balance of the township
contributed 2,274 mills as follows:
Township.
Mills.
School tax in township rate 1.780
Spent on roads, gravel and bridges 1.946
Left for township expenses 2.274
Total township rate put on roll 6.000
Granton.
Mills.
School tax in township rate 1.780
Grant for roads, etc., .$300 2.800
Left for township expenses 1.420
6.000
1919 MUXICIPAL AUDITOR. 31
I have gone into the figures given above to assist the trustees and Council to.
arrive at an agreement for 1919. I told the trustees that, in my opinion, if they
got a grant or allowance on the township rate of $200 they were getting all they
should expect or cauld by any fair method of figuring be entitled to. .
If the two bodies cannot agree, then Sec. 511, Cha]). 192, R. S. O.. 1911, nnist
be resorted to, which is as follows :
" The ratepayers of the Village shall be entitled to such deduction from the-
township rate payable by them as may be agreed on between the trustees and the
Council of the township or if they are unable to agree as shall be determined by
a Judge of the County Court of the County in which the village is situate.'^
Under Sec. 509, Chap. 192, R. S. 0., 1914, the trustee.s can obtain more money
if needed by asking for sums to be raised as a special rate.
Attached to this report is a statement of the standing of the accounts between
the Police Village of Granton and the Township of Biddulph which shows $21.41
due the Police A'illage of Granton from the Township of Biddulph on December
31st, 1918.
Recommexdatioxs.
That new Order Form be procured as per sample which lias been han(''ed the
Clerk.
That both tlie Reeve and Clerk sign all orders in future that are drawn on
the Treasurer.
That on all orders for the payment of money it be distinctly shown what
account the item is to be charged to so the Treasurer can enter them properly
in the books of the township. That the Minutes of the Council Meetings contain
fuller particulars and when by-laws are under discussion tlie ^Minutes contain
information as to what by-laws are about.
That all changes in bj'-laws be initialed before the by-law is finally sealed.
That when the tax rate is fixed the Minutes contain the rates fixed for the
different purposes and the amount of money it is proposed to be raised for County
rate, Township rate, etc.
That envelopes be procured to file the award drain papers in so they can be-
preserved for future reference.
That some proper place be provided for keeping the township books and
records.
COXCLUSIONS.
There is a very unfriendly feeling in the township between different groups
of ratepayers. This report contains the facts as procured from the books, vouchers
and evidence taken under oath.
During the audit matters of interest to the township, not mentioned in this
report, were discussed with the Reeve, Councillors, Officers and other ratepayers
of the township.
I do not blame the present officials for some of the conditions that exist at
the present time as some of the methods in use were evolved from the past and
handed down from one set. of officials to another without much change.
I desire to thank the Officers and Members of the Council and the Auditors
for 1918 for the willing manner in which they have rendered substantial assistance-
during the continuance of this audit.
32 llEPORT OF THE Xo. 8
I shall be pleased to furnish an}' further explanations or advise with the
council in reference to any of the matters mentioned in this report.
Yours truly,
A. F. Falls,
Chartered Accountant.
Chatham, Ont.. April 29th, 1919.
Cost of this Audit, $255.
TOWNSHIP OF BIDDULPH.
• Abstract of Receipts. Year Ending Dec. 31st, 1918.
Collector of Taxes. 1918 Roll $35,612 84
Collector of Taxes, 1917 Roll 159 05
County Treasurer, arrears of taxes 80 30
Pool licenses, Granton 20 00
Loans 7,100 00
Township of Blanchard 36 80
Ont. Govt, railway tax 20 36
Hydro Com., re J. Park 122 99
Granton 126 00
Granton 155 43
Granton Hydro Com., for deb. and int 254 27
County, for Red Cross 1,879 41
Pub. School. Section 12 and 4 Deben 414 00
John Ryder, Nayles award 4 50
Corrugated Pipe Co 5 40
M. McLaughlin 2 6^
Granton Police Village 1 32
P. Whilahan, Ryder award 10 00
S. Leslie, plank 3 00
A. Isaac, refund 1 00
Jas. Ryder, award 8 00
McGillivray Township 1 88
Wes. Maguire, half cost of ditch 3 00
West Hulbert, cutting weeds 3 00
$46,0^5 20
Abstkact of Djsbuksement.s. Year Ending Dec. 31st, 1918.
Expenses of elections ?71 00
Salaries and allowances 1,187 40
Printing, advertising, postage and stationery 155 21
Roads and l)ridges —
Division 1 $432 67
Division 2 201 95
Division 3 244 75
Division 4 243 95
Division 5 736 08
Gravel 973 98
Bridges 678 25
3.511 63
Ditches and watercourses 610 96
Red Cross and charity 2,060 00
School, Public 6,915 89
Schools, R. C. Separate * 2.129 61
Loans and interest on loans 7,364 10
Board of Health 211 55
Sheep 129 00
Countv rate 14.978 90
1919
MUXICIPAL AUDITOR.
33
Hydro Power expenditure
Miscellaneous
Granton Police Village
Granton: Hydro Comm., deb. and int
Debenture and interest, Union S. S. 12 and 4
Overdraft, Dec. 31st, 1917
Balance at credit Dec. 31st, 1918
TOWNSHIP OF BIDDULPH.
Details of Expexditubes, Dec. 31st., 1918
ExpEiS'SEs OF Elections.
1918.
Jan. 14 R. H. Radcliffe, fees
M. Blae, D. R. O
W. J. Smyth, D. R. 0
A. H. Westman, D. R. 0
M. Culbert, D. R. 0
M. A. Stanley
Salaries axd Allowances
1917.
July R. T. Raycraft, clerk's fees, Stanley drain
Dec. 15 R. T. Raycraft, drawing by-law. Police Village .
1918.
Jan. 4 C. C. Powers, pt. salary, collector, 1917
Feb. 4 C. C. Powers, pt. salary, collector and postage . .
R. T. Raycraft, P. D. and M *
R. T. Raycraft, distributing voters' lists
R. T. Raycraft, selecting jurors and returns . . . .
R. T. Raycraft, filing awards
R. T. Raycraft, inspecting awards
R. T. Raycraft, balance 1917 salary
Mar. 4 A. K. Hodgins, auditor
Apr. 1 A. K. Hodgins. extra
Mar. 4 F. A. Ryan, auditor
Apr. 1 F. A. Ryan, extra
Mar. 4 R. H. Radcliffe, B., D and M
Apr. 1 M. A. Powers, one day with auditors
June 15 W. J. Smith, assessor, C. of R. and postage . . . .
Eli Hodgins, two days C. of R
W. J. McFalls, two days C. of R
J. W. Kelly, two days C. of R.
R. E. Hodgins, two days C. of R
Phineas Dickens, two days C. of R
R. H. Radcliffe, two days C. of R
July 1 R. E. Hodgins, sittings and div. work
Phineas Dickens, sittings and div. work
Eli Hodgins, sittings and div. work
W. J. McFalls, sittings and div. work
J. W. Kelly, sittings and div. work
R. H. Radcliffe, part salary, clerk
Nov. 4 R. H. Radcliffe, sel. jurors and returns
W. J. Smyth, sel. jurors and returns
W. J. McFalls, sel. jurors and returns
Dec, 16 W. J, McFalls, sittings and div. work
Phineas Dickens, sittings and div. work
R. E. Hodgins, sittings and div. work
Eli Hodgins, sittings and div. work
J. W. Kelly, sittings and div. work
John Fox, treasurer
R, H. Radcliffe, clerk, balance
R. H. Radcliffe, allow, D. & W. Act ,
3 M.A.
$142 75
87 35
1,385 96
254 27
414 00
$41,609
58
$181 64
4,233 98
4,415
62
$46,025
20
$15
00
12
00
12
00
12
00
12
00
8
00
$71 00
$95 00
10 00
75 00
12 00
9 00
5 00
5 00
27 50
2 40
31 60
15 00
5 00
15 00
5 00
2 40
2 50
94 00
8 00
8 00
8 00
8 00
8 00
8 00
40 00
40 00
40 00
40 00
40 00
100 00
5 00
4 00
4 00
40 00
40 00
40 00
40 00
40 00
90 00
100 00
25 00
$1,187 40
3i EEPOET OF THE No. 8
Printing and Stationery.
1918.
Jan. 14 W. Sovereign, balance 1917 $20 25
Municipal Woi'ld, supplies
T. H. Stanley, postage, collector 1916
R. H. Radcliffe, six copies Municipal World
Feb. 4 R. H. Radcliffe, postage and stationery
Apr. 1 Chas. Chapman, building
Wm. Sovereign, acct. 1918
May 6 F. A. Ryan, supplies, auditors
Municipal World, supplies
June 1 John Fox, treasurer, war stamps
R. H. Radcliffe, war stamps
23 W. Sovereign, acct. 1918
Sept. 2 W. Sovereign, acct. 1918
Municipal World, supplies
Nov. 4 R. H. Radcliffe, war stamps
W. Sovereign
7
58
3
32
6
00
25
00
2
50
10
00
50
7
10
5
00
1
00
10
00
35
00
18
21
1
00
2
75
Roads and Bridges.
Division 1.
1918.
Feb. 4 J. W. Patterson, eight hours shoveling snow $1 60
Mar. 4 Clarence Coursey, shovelling snow, Moiety 2 60
Apr. 1 Clarence Coursey, filling washout. Moiety 1 50
May 6 J. J. Mcllhargy, 24 hours snow, team, Moiety 4 40
31 Wellington Sadler, plow repairs 1 50
Eli Hodgins, grader 4 50
Jas. Whalen, grader, 61/2 days 112 75
Albert Hodgins, team, 1 day 4 00
Jas. Scale, cleaning culvert, Moiety 50
6 C. McCormick, shov. snow. Moiety 2 GO
July 1 Ward Hodgins, hf. cost dam car, W.B 9 15
Aug. 5 Jas. Whalen, dr. grav. S. B. Moiety 44 00
Jas. Wright, ditching con. 24 sideroad 13 13
W. Maguire, hf. cost culv. townline 24 30
Sept. 2 G. Bowden, cement and lumber, Clandeboye 36 55
W. J. Hodgins, putting in cement 9 25
Oct. 7 J. McCann, rep. cul. W. B. Moiety 19 00
Alf. Hodgins, cutting weeds 3 00
Nov. 4 Allen Hodgins, work on culvert 150
W. J. Hodgins, cem't. for Clandeboye 3 90
Eli Hodgins, overseeing W. B 3 00
Geo. Bowden, posts and scantling. Moiety 1 88
29 Geo. Bawden, posts and plank 1 88
John Park, work with team 400
Eli Hodgins, work with grader 2 00
Jas. Whalen, grading S. B. Moiety 20 00
Dec. 18 Jas. Whalen, grading S. B. Moiety 72 70
J. S. Park, drawing tile. Park Hodgins award 5 00
1917.
Dec. 15 Geo. Bowden, 122 ft. hemlock, Clandeboye 4 50
1918.
Dec. 16 Geo. Howard, drawing gravel, S. B. Moiety 18 68
Division 2.
1918.
May 31 James Whalen, 3 days with grader
June 15 James Whalen, grader on W. B
July 1 W. D. Hodgins, gravel con. and spread
Aug. 4 Joseph Collins, cement sidewalk, Clandeboye
Sept. 2 Thos. Hennessey, cement work, Clandeboye
2 A. Patton, cement work, Clandeboye
Nov. 4 James Barry, drawing and putting in culvert ....
Dec. 16 W. H. Connor, gravel contract, W. B. iSpl. grant .
$69
00
23
00
33
00
20
50
2
20
6
25
3
00
45
00
155 21
432 67
201 95
1919 MUNICIPAL AUDITOE. 35
Division 3.
1918.
Apr. 1 Fred. Armitage, clean, and opening hill $13 90
May 6 M. McLaughlin, rep. culvert
M. Herbert, shovelling snow on hill
June 15 Ed. Breen, tile, gravel and fixing culvert
Phineas Dickens, overseeing
Alex. McDonald, gravel contract
Jas. Whalen, 2 days, grader
July 1 Pat. Whelehan, shovelling gravel
Aug. 5 Roy Neil, removing tree
Alex. McDonald, rep. culvert
Thos. Patton, plow repairs
Sept. 2 Chas. Ross, 2 days at gate
K. Thompson, 2 days at gate
Wilfred Herbert, cutting limbs
Oct. 7 Jas. Whalen, Twp. share Biddulph and Lucan
Ivan Davis, rep. culvert
Dan Quigley, ditching and tile
Percy Armitage, repairs to road
Val. Mackey, cutting weeds and ditching
Nov. 4 Wesley Culbert, wires and putting in
Geo. Bowden, cement
29 Jos. McLaughlin, digging daisies
J. Whalen, 2^/3 cords gravel
1917.
Dec. 15 W. Thompson, 12 loads gravel
1
50
9
60
8
60
3
00
25
00
46
00
2
00
80
3
00
10
50
1
00
1
00
2
50
69
55
1
00
10
00
1
00
9
80
10
00
2
60
1
50
9
10
Division 4.
1917.
Nov. 5 Dan Whalen, cutting weeds
Dec. 15 Jas. D. Ryan, cutting weeds
1918.
Apr. 1 W. Brooks, plowing and opening roads, Moiety.
June 15 Pat Ryan, shovelling snow
Allen Westman, 2 days grader, con. 10 and 11 .
July 1 Allen Westman, hf. cost grading W. B
J. P. Kelly, tile and drawing same
Geo. Lester, drawing gravel
Ed. Brown, rep. culvert and ditch
Sept. 2 T. J. Haskell, drawing gravel
Simon Leslie, shovelling snow and rep. road .
M. Carroll, cutting weeds, 4 days
Oct. 7 Val. Mackey, cutting weeds and cleaning ditch
Nov. 4 Dan Whalen, 12 cords gravel
Dan Whalen, rep. washout and culvert
J. C. Kely, plowing
29 John Wright, cleaning culvert
Dec. 16 Dan Whalen, bal. on contract
Geo. Duffield, work
Division 5.
1918.
Feb. 4 S. J. Parr, shovelling snow
M. Hadie, shovelling snow
Mar. 4 Jos. Wright, shovelling snow, Moiety . . .
Oscar Mitters, shovelling snow. Moiety .
Jno. Peacock, shovelling snow, Moiety . . .
W. H. Dykes, shovelling snow. Moiety . . .
Apr. 1 Milton Hadie, shovelling snow. Moiety .
E. Harlton, shovelling snow. Moiety . . . .
May 6 Roy Langford, damage washout
John Ferris, removing snow
June 15 Vic. Westman, gravel contract, Moiety . .
July 1 Westman Bros., grading
Jos. Wright, gravel contract, Moiety . . .
$2
25
4
00
9
20
1
50
44
00
11
00
1
60
13
50
9
00
3
50
3
00
10
00
10
60
54
90
5
00
2
50
4
00
52
50
1
90
$1
00
1
00
4
50
3
00
1
00
2
00
7
00
7
50
4
35
17
25
25
00
208
00
20
00
244 75
243 95,
n
$20
00
25
00
11
00
1
50
3
00
361
48
12
50
36 EEPORT OF THE No. 8
July 1 R. Lindsay, gravel contract
John Knowles, gravel contract, Moiety
Aug. 5 A. Westman, half day grader
P. D. Stanley, cutting weeds
Oct. 7 Jos. Kennedy, tile and putting in
Nov. 4 Vic. Westman, gravel contract and culvert, Moiety
Dec. 16 John Knowles, gravel contract
736 08
GRA^'EL.
1917.
Oct. 1 W. Thompson, Div. 4 $16 85
1918.
Mar. 4 B. Revination, 2 cords
May 31 W. D. Puddy, filling washout
June 15 Jos. Casey, opening pit
July 1 Alex. McDonald, opening pit
Fred. Krants, gravel and work in pit
Wes. Culbert, gravel
W. J. David, gravel and work in pit
Aug. 5 Jas. CorroU, 2 days at gate
H. Herbert, IV^ days minding pit
A. Davis, gravel and opening pit
Sept. 2 W. J. Davis, 5 cords ,
B. Revington, gravel and w^ork in pit
T. A. Lewis, gravel and work in pit
L. Hodgins, gravel
Geo. Hodgins, 2 years gravel and work in pit
Alton Isaac, 2 days at gate
Oct. 7 C. Powe, opening pit
P. Grace, opening pit
W. Robinson, gravel
J. Stanley, gravel, and work in pit ...........
P. Grace, gravel and work in pit
Nov. 4 F. Krantz, bal. in full
iSam McRann, gravel and rep. to culvert
W. McLaughlin, gravel and damage
W. Donley, gravel and work in pit
L. Hodgins, gravel
Roy Neil, gravel account and work in pit . . .
29 I. Wallis, gravel and work in pit
John Park, gravel and work in pit .........
W. Shoebottom, gravel and work in pit
C. McRoberts, gravel and work in pit
J. E. Massey, gravel,
Leonard Bennett, 2 days minding pit
Dec. 16 Jno. S. Park, gravel
W. Cosgrove, gravel
Minor Dotts, gravel and work In pit
W. Dunlop, gravel and work in pit
W. McLaughlin, 12 1^ cords
W. Robertson, 7 cords
Thos. Morkin, right of way
Kj^ Thompson, watching
Minor Dotts, damage, watching, etc
973 98
Bridges.
1918.
July 1 J. T. Peaskett, material and work .......
Aug. 5 J. T. Peaskett, balance of contract
July 1 E. Brown, filling abutments, Quegley's S. R.
Aug. 5 Jas. W. Kelly, overseer
Oct. 7 Canada Ingot Iron Co., culverts
Clarence Smith, filling approaches
Nov. 4 Alex. McDonald, rep. bridge
Con Whelehan, rep. bridge
678 25
1
50
1
00
9
00
3
00
43
00
4
75
59
90
1
50
75
55
75
3
75
23
40
6
00
25
00
60
00
1
00
4
50
5
00
11
25
11
85
6
10
5
00
55
25
42
75
40
85
21
00
73
35
39
50
88
75
1
25
110
65
4
00
2
00
28
33
14
45
30
40
12
00
9
35
5
25
5
00
2
00
28
00
$500
00
36
90
8
00
36
00
86
60
6
00
2
00
2
75
1919 MUXICIPAL AUDITOE. 37
Dttches and Watekcoitrses.
1918.
Feb. 4 F. W. Farncombe, McFalls & Ryan, awards
4 R. T. Raycraft, D. & W. Act
Apr. 1 Eli Hodgins, London & Stanley .
R. H. Radcliffe, London & Stanley
W. J. .McFalls, London & Stanley '. .
Jas. Ryan, compl'g. Whitham award
F. W. Farncombe, enforcing Whitham award
May 6 G. Tuddenham, 19 rod ditching
Jos. Collins, drawing tile and putting
W. J. McFalls, inspecting i
W. H. Simpson, repairing washout
31 J. M. Wells, filling in Hardy-Raycraft award
R. E. Hodgins, inspecting
W. J. McFalls, inspecting
June 15 H. J. Kuhn, tile for twp
Val. Mackay, Harrigan & Ryder award
John Knowels, drawing tile and cleaning ditch
July 1 Pat Laverty, ditching on 6 & 7
F. A. Ryan, cleaning ditch
W. J. McFalls, 2 days
Aug. 5 Hugh Carroll, 12 rods ditch and tile
A. Westman, ditching
A. Davis, rep. culverts and hauling
Val. Mackay, Harrigan & Ryder Drn
W. T. Riddell, work and hauling
W. J. McFalls, 2 days inspection
Sept. 2 W. J. McFalls, 1 day inspection
G. E. Phinn, tile ,
Nov. 4 G. E. Phinn, tile, Brownlee
G. E. Phinn, tile. Donley
G. E. Phinn, tile. Park
G. E. Phinn, tile. Clarke Brownlee
Sept. 2 John Roger, Ryder award
Thos. McCann, Park award
H. J. Kuhn, tile. Park award
Jas. Ryder, ditching
Nov. 4 V/. J. McFalls, 1 day
Pat Whelehan. digging and tile, Whelehan Ryan ....
29 Gus Hennessey, tile
Dec. 16 Lewis Carton, tile
Wm. Brownlee, twp. share Clark Guilfoyl
Jas. Jackson, grate
Frank Clark, drawing tile and work
John Roger, Whelehan award
Eli Thompson, lowering ditch
$24
50
25
00
4
00
4
00
4
00
25
00
21
75
9
50
4
23
3
00
7
00
5
00
3
00
12
00
74
15
10
00
25
00
8
00
5
25
6
00
9
00
39
00
8
00
2
00
34
50
6
00
2
00
2
24
5
84
2
10
3
25
15
00
24
00
47
00
22
00
13
00
3
00
22
00
7
00
9
65
15
00
3
00
16
00
12
00
8
00
Red Cross and Charity.
1918.
Jan. 14 Mrs. H. McFalls $15 00
Miss Mary Brooks
Rev. W. Lowe
Mrs. R. H. Radcliffe
iMrs. Ed. Dinsmore
Mrs. R. Wilson
Feb. 4 J. Ross Robertson, for Sick Children
Mrs. A. McDonald
■ Mrs. Ed. Dinsmore
Mrs. R. H. Radcliffe
Miss Mary Brock
Mrs. R. Wilson
Mrs. Bessie McNaughton
Jan. 14 Mrs. Bessie McNaughton
Mar. 4 Mrs. Bessie McNaughton
Mrs. Alex. McDonald
Mrs. Ed. Dinsmore
Mrs. R. H. Radcliffe
Miss Mary Brooks
Mrs. R. Wilson
Rev. W. Lowe
7
50
7
50
15
00
15
00
7
50
10
00
15
00
15
00
15
00
7
50
7
50
7
50
7
50
7
50
15
00
15
00
15
00
7
50
7
50
7
50
610 96
38 EEPOET OF THE Xo. 8
Feb. 4 Rev. R. Lowe
Apr. 1 Mrs. Bessie McNaughton
Mrs. R. H. Radcliffe
Miss Mary Brooks
Mrs. A. McDonald
May 6 Mrs. A. McDonald .
Apr. 1 Rev. W. Lowe
Mrs. Ed. Dinsmore
May 6 Mrs. Bessie McNaughton
Miss Mary Brooks
Mrs. R. H. Radcliffe
Mrs. R. Wilson
31 Mrs. R. Wilson
Apr 1 Mrs. R. Wilson
1918.
May 6 Mrs. Ed. Dinsmore
31 Mrs. Ed. Dinsmore
Miss Mary Brooks
Mrs. R. H. Radcliffe
July 1 Mrs. R. H. Radcliffe
May 31 Mrs. A. McDonald
July 1 Mrs. A. McDonald
May 31 Mrs. Bessie McNaughton
July 1 Mrs. Bessie McNaughton
Aug. 5 Mrs. Bessie McNaughton
Sept. 2 Mrs. Bessie McNaughton
July 1 Mrs. R. Wilson
Aug. 5 Mrs. R. Wilson
Sept. 2 Mrs. R. Wilson
July 1 Mrs. Ed. Dinsmore
Aug. 5 Mrs. Ed. Dinsmore
Sept. 2 Mrs. Ed. Dinsmore
July 1 Miss Mary Brooks
Aug. 5 Miss Mary Brooks
Sept. 2 Miss Mary Brooks
May 6 Rev. W. Lowe
31 Rev. W. Lowe
July 1 Rev. W. Lowe
Aug. 5 Rev. W. Lowe
Sept. 2 Rev. W. Lowe
Aug. 5 Mrs. R. H. Radcliffe
Sept. 2 Mrs. R. H. Radcliffe
Oct. 7 Mrs. R. H. Radcliffe
Aug. 5 Mrs. A. McDonald
Sept, 2 Mrs. A. McDonald
Oct. 7 Mrs. A. McDonald
Sept. 2 Mrs. R. E. Hodgins ^
Oct. 7 Mrs. R. E. Hodgins
Nov. 4 Mrs. R. E. Hodgins '
Oct. 7 Miss Mary Brooks
Nov. 4 Miss Mary Brooks
29 Miss Mary Brooks
Oct. 7 Rev. W. Lowe
Nov. 4 Rev. W. Lowe ' . .
29 Rev. W. Lowe '.
Oct. 7 Mrs. Bessie McNaughton
Nov. 4 Mrs. Bessie McNaughton
29 Mrs. Bessie McNaughton
Oct. 7 Mrs. R. Wilson
Nov. 4 Mrs. R. Wilson
29 Mrs. R. Wilson
Oct. 7 Mrs. Ed. Dinsmore
Nov. 4 Mrs. Ed. Dinsmore
29 Mrs. Ed. Dinsmore
4 Mrs. R. H. Radcliffe
29 Mrs. R. H. Radcliffe
4 Mrs. A. McDonald
29 Mrs. A. McDonald
29 Mrs. R. E. Hodgins
$2,060 00
?7
50
7
50
15
00
7
50
15
00
15
00
7
50
15
00
7
50
7
50
15
00
7
50
7
50
7
50
15
00
15
00
7
50
15
00
50
00
15
00
50
00
7
50
25
00
25
00
25
00
25
00
25
00
25
00
50
00
50
00
50
00
25
00
25
00
25
00
7
50
7
50
25
00
25
00
25
00
50
00
50
00
50
00
50
00
50
00
50
00
25
00
25
00
25
00
25
00
25
00
25
00
25
00
25
00
25
00
25
00
25
00
25
00
25
00
25
00
25
00
50
00
50
00
50
00
50
00
50
00
50
00
50
00
25
00
1919
MUXICIPAL AUDITOR.
39
Px'BLic Schools.
S. S. No. 1 $694 24
S. S. No. 2 810 35
S. S. No. 5 886 56
S. S. No. 6 762 99
S. S. No. 7 1,621 61
Union S. S. No. 8 335 80
S. S. No. 9 662 60
Union S. S. Nos. 10 and 3 144 84
Union S. S. Nos. 12 and 4 700 20
Union S. S. Nos. 12 and 4, debentures and interest .... 296 70
6.915 89
R. C. Sep.vrate Schools.
R. C. S. S. 3 .
R. C. S. S. 4 .
R. C. S. S. 6 .
Union S. S. 9
$579
40
705
62
491
99
352
60
2,129 61
1918.
Dec
Loans axd Interest.
18 Standard Bank, dated Jan. 14th, 1918 $1,000 00
Standard Bank, dated Feb. 4th, 1918 1,100 00
Standard Bank, dated Jan. 2nd, 1918 2,000 00
Standard Bank, dated Aug. 5th, 1918 2,000 00
Standard Bank, dated Apr. 1st, 1918 1,000 00
$7,100 00
Int. on Jan. 14th, 1918, note, $1,000 55 75
Int. on Feb. 4th, 1918, note, 1,100 6135
Int. on July 2nd, 1918, note, 2,000 57 20
Int. on Aug. 5th, 1918, note, 2,000 46 05
Int. on Apr. 1st, 1918, note, 1,000 43 75
7,364 10
Board of Health.
1918.
Mar. 4 Antony Langlais, re P. McGee, guar
.Miss Kelioe, meals, P. McGee, quar
Mrs. Martin McGee, bedding burned .
May 31 Geo. Foster, burying nuisance
Geo. Foster, putting up cards
Nov. 4 Geo. Foster, placarding township
Mar. 4 W. J. McFalls, attending meeting
Aug. 5 W. J. McFalls, attending meeting
Nov. 4 W. J. McFalls, attending meeting
29 W. J. McFalls, attending meeting
Dec. 16 W. J. McFalls, attending meeting
Mar. 4 R. H. Radcliffe, attending meeting
Aug. 5 R. H. Radcliffe, attending meeting
Nov. 4 R. H. Radcliffe, attending meeting
29 R. H. Radcliffe, attending meeting
Dec. 16 R. H. Radcliffe. attending meeting
Mar. 4 Wm. Lewis, attending meeting
Aug. 5 Wm. Lewis, attending meeting
Nov. 4 Wm. Lewis, attending meeting
Dec. 16 Wm. Lewis, attending meeting
Nov. 29 Wm. Lewis, attending meeting
Nov. 4 Miss Kehoe, balance acct
Dec. 16 Dr. D. W. Mitton, services
$8
00
2
00
46
50
2
00
9
00
9
GO
3
00
3
00
3
00
3
00
3
00
3
00
3
00
3
00
3
00
3
00
3
00
3
00
3
00
3
00
3
00
80
89
25
211 55
40
EEPOET OF TIJE
No. 8
Sheep Account.
1918.
Mar.
Ben Bevington, loss 2 ewes worried
Wesley Culbert, loss sheep killed and worried
Apr. 1 Phineas Dickens, inspecting sheet
Eli Hodgins, inspecting sheep
W. J. McFalls, inspecting sheep
Aug. 5 W. J. McFalls, trip to London, special meeting
- R. H. Radclifte, do
R. E. Hodgins, do
Phineas Dickins, special meeting
J. W. Kelly, special meeting
Eli Hodgins, special meeting
$40
00
45
00
2
00
2
00
4
00
8
00
8
00
8
00
5
00
4
00
3
00
129 00
County Rate.
Dec. 19 County rate for 1918
Hydro Power Expenditure.
14,978 90
July 1 Hydro Power Com., transformer installed at Parks.
May 6 Express on meters
142 35
40
142 75
Miscellaneous.
1918.
Jan. 14 Geo. Dinsmore, ^refund, statute labor
Thos. Hodgins, rebate, weed cutting
Mrs. Joseph Wilson, refund, dog tax
Feb. 4 Ben Abbott, refund, dog tax
Anthony A. Dwyer, error, dog tax
Ben Bevington, error, dog tax
Jas. A. Donley, error, dog tax '. .
W. E. Haskett, error, dog tax
Jos. Grant, error, dog tax, 1917
Ben Langford, wood for hall
A. Reith, glass and putty for hall
Mar. 4 A. Henry, error, dog tax
R. Wilson, error, dog tax
April 1 J. A. Wright, error, dog tax
A. K. Hodgins, telephone
July 1 W. A. Brooks, refund, statute labour
H. Mowbray, telephone
Aug. 5 Oscar McFalls, livery hire
No.l 4 R. H. Hodgins, glass and putty
29 John Fox, Treas., rent of hall for ct
Geo. Lambourne, error in asst
Oscar McFalls, broken spring
Dec. 16 W. J. McFalls, telephone acct., 1918
F. A. Dobbs, statute labour
Roy Ferris, refund, dog tax
C. W. McRoberts, reb. ibusiness asst
J. A. Barfclett, rebate business asst
Geo. Hodgins, poundkeeper
Horrace Gammage, poundkeeper
Police Village of Gbanton
1918
Jan. 14 A. J. Clatworthy, street lighting
W. W. Baker, gravel, Pres. Church
C. Foster, constable
Lucan Corporation, oil tank
W. Sovereign, ballots
Feb. 4 Vic. Westman, gravel acct
J. E. Rigney, election expense
"W. J, McFalls, police village
$1
00
18
75
1
00
1
00
1
00
1
00
1
00
1
00
1
00
5
00
1
25
1
00
1
00
1
00
25
7
50
55
4
00
3
00
10
00
1
90
5
75
4
00
5
00
2
00
2
70
2
70
1
00
1
00
$40
00
2
50
10
00
3
50
1
50
3
00
16
00
4
32
87 35
1919 MUXICIPAL AUDITOR. 41
Feb. 4 A. McDonald, expenditure? $1,100 00
A. J. Clatsworthy, street lighting 40 00
Dec. 16 Police Village, balance on spec, levies 165 14
$1,385 96
Granton Hydro Commission, debenture and interest . . 254 27
$1,640 23
Debextube.
Union 3. S. Xo. 12 and 4 Deb. and Int 414 00
$41,609 58
TOWNSHIP OF BIDDULPH.
Assets, December 31st, 191S.
Available Assets.
Cash in Standard Bank
Taxes, 1918 roll, collected in 1919
Taxes. 1917 roll, collected in 1918
Arrears from Co. Treas., paid Twp. Treas., 1919 ....
Arrears in Co. Treas. office, 1916 L 4, C. 1
Arrears in Co. Treas. oifice, 1916 L 4,
R. C. Sep. School Section 3, overpaid
R. C. Sep. School Section 9. overpaid
Hydro cost of parks equipment 211 64
Hydro Comm., Toronto, balance 1 82
Award Drains —
Jos. "Wright. L 24, S B Peacock awd 1 GO
John McFalls, L 12, C 3 Atkinson A 3 90
Thos. Xagle, L 29, C 6 Xagle award 7 00
Jos. Markin. L 28 C 6 Xagle award 5 50
$4
.233
98
163
43
1
95
9
90
67
10
104
74
29
71
TOWXSHIP OF BIDDULPH.
Li.\BiLiTiES. Decembeb 31, 1918.
Current Liabilities. Outstanding Orders and Accounts.
A. Hodgins. Division 1 $1 00
W. Patterson. Di\-ision 4 1 00
W. Fraser. Division 2 3 00
T. H. Stanley, collector, 1918 87 68
W. Sovereign, balance, 1918 35 00
G. E. Foster. B. of S 2 00
P. Dauncey, Division 1 8 50
F. A. Ryan, refund, dog tax 2 00
Chas. C. Hodgins, refund, dog tax 2 00
Pat Lampkin. culvert 6 50
A. T. O'Xeil. D and '\V 6 51
W. Morkin, gravel 1 50
4 M.A.
$4,S41 67
Fixed Assets.
Twp. Hall, lot and clerk's desk 500 00
Passive Assets.
Debentures Union P. S. S. 12 $720 00
Debentures Hydro Comm., Granton 3.359 04
4.079 04
),420 71
42 EEPOET OF THE No. 8
Jas. Atkinson, refund, dog tax
Pat Dewar, gravel
Ben Langford, bridge
Municipal World
A. Davis, Division 3
S. McKannon, gravel
G. Hodgson
M. O. Shea
Total outstanding orders
R. C. Separate S.S. 4, amount due Sec.
R. C. Separate S.S. 6, amount due Sec.
Due to Police Village of Granton
$1
00
2
50
3
60
4
05
2
00
5
25
10
00
1
85
1186
94
124
71
7
32
21
44
Deferred Liabilities.
Debentures U. P. ©. S. 12 $720 00
Debentures Hydro Com., iGranton 3,359 04
To expenditures, 1918 audit $1,385 96
To interest on advances as per order Dec. 14, 1918,
$155.43; less amounts paid by twp., 120.82 34 61
$340 41
4,079 04
Total Liabilities $4,419 45
Assets exceed Liabilities 5,001 26
$9,420 71
TOWNSHIP OF BIDDULPH.
Police Village of Granton,
1917.
By grant from Township $300 00
By Pool license 19 90
By Hydro levied on roll, 1917 480 00
By Statute Labour on roll, 1917 264 25
By street oiling, on roll, 1917 136 82
$1,200 97
To expenditures per 1917 audit 1,093 19
1917
Dec. 31 Balance at credit $107 78
1918.
1918
Feb. 11 By cash refund, W. J. McFalls $1 32
June 8 By cash, pool room 20 00
Oct. 7 By cash, refund, Granton street oiling 126 00
Dec. 14 By cash, refund, Granton orders paid by twp. and
interest 155 43
$302 75
By grant from township, 1918 300 00
By Hydro levied on roll, 1918 471 48
By Statute Labour on roll, 1918 260 00
$1,334 23
$1,442 01
1,420 57
Amount due Police Village of Granton from Township on Decem-
iber 31, 1918 $21 44
1919 MUXICIPAL AUDITOK. 43
The Mayok and Council,
Municipality of Burlington, Ontario,
Sirs, — Acting under authority of an Order-in-Coiincil made on the recom-
mendation of J. W. Sharpe, K.C, Provincial Municipal Auditor, I have conducted
an examination of the books, accounts, and records of your Municipality (including
"Water Commission and School Board) for the years 1917 and 1918, and report
thereon as follows :
The following schedules have been prepared by me and are attached herewith :
(1) Cash Balance Sheet, December 31, 1918.
(2) Permanent Assets and Debenture Liabilities, December 31, 1918.
(3) Cash Balance Sheet, December 31, 1917.
(4) Permanent Assets and Debenture Liabilities, December 31, 1917.
(5) Outstanding .Taxes 1918 at December 31, 1918.
(6) Outstanding Taxes 1906-17 (inclusive) as at December 31, 1918.
(7) Comparative Eevenue Account for years 1917, 1918.
(8) Summary of Eeceipts and Payments, 1918.
(9) Summary of Receipts and Payments, 1917.
(10) Tax Adjustment, December 31, 1918.
(11) Summar}^ of 1917 and 1918 Tax Rolls.
(12) Accounts Payable, December 31, 1918.
(13) Details of Debenture Liability, December 31, 1918.
(14) Details of Frontage Taxes under By-laws.
(15) Statement of Cost of Sewers and Sewage Disposal Plant as at December
31, 1918.
(16) Statement of Water Commission Account in Municipality's books,
December 31, 1918.
(17) Cash Vouchers Missing, 1918.
(18) 1918 Payments not "passed" by Council
(19) 1917 Cash Vouchers Missing.
(20) 1917 Payments not "passed" by Council.
(21) Statement of amounts paid to the County of Halton for Patriotic
purposes.
(22) ]\Iemo of Insurance and Bonds in force December 31, 1918.
Water Commission.
(23) Balance Sheet as at December 31, 1918.
(24) Revenue Account for 1918.
(25) Receipts and Disbursements for 1918.
(26) Accounts Payable, December 31, 1918.
(27) Balance Sheet as at December 31, 1917.
(28) Revenue Account for 1917.
(29) Receipts and Disbursements for 1917.
School Board.
(30) Receipts and Disbursements for 1918.
(31) Receipts and Disbursements for 1917.
44 EEPOET OF THE No. 8
Assessment Eoll.
The Assessments EolLs are arranged by wards alphabetically according to
owners. A more satisfactory way would be to arrange the EoUs by wards, block
number and lot number. This method would facilitate a reference to ascertain
if any given property has been assessed.
Under the present system it is impossible to know whether any particular lot
is assessed in any year without first ascertaining the name of the owner at that
time.
The rolls have been totalled, ^summarized, and the Assessor's affidavit attached.
Collector's Eoll.
Schedule (11) attached gives summary as prepared by me for 1917 and 1918.
The following items were omitted from the 1917 roll:
Roll No. 86— A. Hayes, assessment, $1,175.00; taxes, $38.97.
Roll No. 105— A. McKirdy, assessment, $3,300.00; taxes, $108.00.
Roll No. 245 — Jas. Davidson, assessment, $525.00; taxes, $17.33,
Roll No. 760— G.N.W. Tel. Co., assessment, ; taxes, $4.52.
In the 1918 roll the Bell Telephone Co. was entered twice, the first item being
paid; the second item is for an assessment of $4,748 and taxes of $156.71. This
latter item should be deducted from the roll, as the first item is according to the
assessment roll.
For several years back there is no record in the office to show that the col-
lectors have balanced their rolls and furnished the Clerk with a list of outstanding
taxes. E, S. 0., 1914, Chap. 195, requires the collectors to furnish the Clerk with
an account of all outstanding taxes, showing reasons why colle tions were r.ot made.
JSTeither have the following requirements been complied witli, that the collector
'' return " his roll and make oath in writing that all notices have bem sent out ;
that the clerk shall mail a notice to each person appearing on the roll with respect
to whose land any taxes appear to be in arrears for that year.
The collectors for several years have not furnished the Treasurer with itemized
lists of his collections, it being the custom for the collector to mark " paid "
opposite the item in the roll. The Treasurer also received amounts on account
of taxes, which amounts were not always marked paid on the roll, but were entered
as individual items in the cash book. Your present collector has stated to have
seen receipts for certain items not marked paid on the roll, and which also appeared
on the list of outstanding taxes prepared for your Council in September last. With
the above exceptions, all the items on the roll not marked paid have been listed
on the attached schedules 5 and 6 as outstanding taxes as at December 31st, 1918,
for the years 1906 to 1918 inclusive.
Eeference to schedule 10 shows that by taking the balance of outstanding
taxes on auditors' report, December 31st, 1916, adding the amount of the collector's
rolls for 1917 and 1918, and deducting the ca'sh receipts on account of taxes for
the years' 1917 and 1918, the amount of taxes outstanding thus arrived at is $73.57
less than the amount shown in the itemized statement of outstanding taxes as at
December 31st, 1918, shown on schedules 5 and 6.
Assuming that all properties were annually listed on the assessment roll and
the outstanding taxes, as stated December 31st, 1916 were correct, the above
difference of $72.57 would indicate that items to this amount had been paid, but
not marked " paid " on the collector's roll.
1919 MUXICIPAL AUDITOE. 45
Cash Book.
All disbunsements were supported by cancelled cheque, and with the exception
of those items shown on schedules 17 and 19, by receipted accounts. They were
also, with the exception of those items shown on schedules 18 and 20, properly
passed by Council.
In some cases the accounts were not initialed as correct by the proper official.
I would recommend that a rubber stamp be procured with a space for the initials
of the official receiving the goods, and one for the initial of the Chairman of the
Finance Committee, who should initial the account after the Committee have
passed same for payment. The Trea.surer should not pay any account until the
initials of these two officials are affixed to same.
Cash receipts should be supported by a proper detailed voucher. There was
only one general copy-receipt book. I would recommend a separate printed receipt
book for each class of receipts, printed in duplicate and numbered by the printer.
By reference to the Treasurers of the County, the adjoining Townships and
the Ontario Government I ascertained the amounts paid by them to your Munici-
pality. These were properly recorded in your cash book.
Schedules 8 and 9, attached, give a summary of the receipts and disbursements
for the years 1917 and 1918 as shown in the cash book.
Debexture Eegistee.
This book was properly entered "up. Schedule 13 attached gives your deben-
ture liability in detail as at Deceiuber 31st, 1918, with the annual payments thereon.
By-Law Book.
This book was written up to date and indexed. In 1918 it was not signed
by the Mayor.
Minute J5ook.
This book was written up to date and properly signed by the Mayor and Clerk.
IxsuRAxcE Policies axd Boxds.
Schedule 22 attached shows the Insurance in force as at December 31st, 1918.
I have examined these policies. In the Council meeting minutes of 1918 the
Collector's Bond was to be increased to $5,000. There is no record of a Bond
being placed on your Collector in 1917 and 1918. In this connection the collector's
bond should be kept in force until he has returned the roll and furnished the
Clerk with a detail of taxes not collected.
It might be well to increase the amount of Bond on your Town Treasurer
and Water Commission Secretarj'-Treasurer. ^
Title Deeds.
There were no title deeds of the Town property on file. It would be advisable
to confer with the Town's Solicitor and secure deeds of such property.
Tax Aereaes,
Schedule 6 attached shoAvs that taxes as far back as 1906 are still unpaid.
As pointed out above, when referring to the Collector's Eoll, the Collectors for
some time back have not furnished the Treasurer with a detailed list of taxes
unpaid, nor has the roll been " returned." The Council meetings minutes have
at different times instructed that the Roll be returned by a certain date. This,
46 REPOBT OF THE No. 8
however, has not been done. E. S. 0., 1914, chap. 195, sec. 137, requires the
Treasurer to furnish a list of all taxes in arrear for the three years next preceding
the 1st January. This list to be furnished before the assessor begins to make
his assessment roll. The assessor, after making proper investigation and notifi-
cation, shall enter certain notations on his list and shall verify the list under oath
and return the list to the clerk. These requirements have not been complied with.
As shown above, your unpaid taxes have been allowed to stand for some years
back, without any definite action being taken towards their collection. This
should receive immediate attention by your Council and some means adopted to
have the amounts collected or ascertain why they cannot be collected.
Assets and Liabilities.
Schedules 1 to 4 attached, show the assets and liabilities of your Municipality
as at December 31st, 1917 and 1918. These are divided into two classes; one,
schedules 1 and 3, showing the immediate assets and liabilities; second, schedules
2 and 4, the permanent assets and liabilities on debentures.
The 1918 Cash Balance Sheet shows a cash deficit of $351.69. The assets
include an item " Debenture discount unamortized $6,641.23. This is a deferred
asset to be written off annually, as a debenture interest charge, over the life of
the respective debentures. As this amount cannot be used to meet current liabili-
ties, the Council should include this, as well as the cash deficit in their 1919 levy.
The item " School Board $1,300 " represents the amount paid in excess of
what was included in the 1918 levy and should be added to the requisition for the
1919 requirements.
The "Sidewalk and Fire Hall" items represent expenditures to date on
construction and will be covered by a debenture issue.
As a large portion of the accounts payable were paid in the early part of
1919 and a very small portion of the accounts receivable collected, your bank
liability has increased considerably. A special effort should be made towards the
collection of your accounts receivable, principal of which are outstanding taxes,
and thus reduce your bank liability.
The Ratepayers' Investment, $12,688.70, as at December 31st, 1918, schedule
(2) attached, is the ratepayers' net investment in the Town property, and is repre-
sented as follows :
Waterworks plant, at cost $91,538 81
Deduct debenture liability 80,^06 37
"Paid from town funds $11,032 44
Town hall, engine house, etc., at cost $11,412 00
Deduct debenture liability 4,657 99
Paid from town funds 6,754 01
Weigh scales, at cost, paid from town funds 300 00
Wharf property, at cost, paid from town funds 2,000 00
Street watering and oiling plant at cost, paid from town funds . . 400 00
Office furniture at cost, paid from town funds 132 00
$20,618 45
Deduct overdraft debenture liability 7,929 75
Ratepayers' investment $12,688 70
The Permanent Assets, at cost, are taken at tlio values as shown on the
December 31st, 1916, statement of assets and liabilities.
1919 MUXICIPAL AUDITOR. 47
Eevenue Account.
Schedule (7) attached, shows a comparative Income and Expenditure account
for the years 1917-8.
You will observe that in 1917 your Expenditures exceeded your Income by
$6,046.62. This is not good business and indicates that the Council did not keep
in touch with the original estimates when authorizing the expenditures during
the year.
In 1918 your Income exceeded your Expenditure by $8,709.97. Your Income,
however, included an exceptional amount, being $17,338.81 accumulated surplus
earnings from the Water Commission.
It has been the custom of the Council to strike one General Eate to cover
expenditures for all purposes. If you will refer to E. S. 0., 1914, chap. 195,
sec. 99, you will see that the Collector's Eoll is required to show the amount for
which each person is rated for " County Eate," " General Eate," " Special Eate,"
" Local Improvement Eate," " Public School Eate," " Separate School Eate,"
" Special Eate for School Debts," and other rates. This section also provides that
the rate for the collecting the principal or interest for the payment of Debentures
may be included in the " General Eate." I would recommend that the debenture
principal and interest rate be separated from the general rate.
By separating the rates as referred to above, it not only complies with the
requirements of the Act, but will also enable your Treasurer to furnish the Council
from time to time during the year with a statement as to the balance for expendi-
ture in various classes.
Included in the expenditures for 1915-5-7-8 are amounts paid to the County
of Haltou totalling $8,903.94, as per schedule (11) attached for Patriotic purposes.
Debentures are to be issued for this amount, which will help to reduce your Ijank
liability. You should not, however, relax in your efforts to collect the outstanding
taxes, and future Councils should be careful to keep the expenditures reasonably
near the income.
In 1918 a Bus Line to Hamilton was operated, on which $1,431.50 was
expended.
In 1918, $2,033 was collected from the Eatepayers as a Frontage Tax for
Debenture By-Law Xo. 353. The first payment on this Debenture is not due
until 1919. As this amount has not been paid, the receipt for same was not
considered as Income on Schedule 7 and was set aside as a liability.
Sewers axd Sewage Disposal Plant.
Schedule (15) gives a summary of Expenditures to date for this purpose. All
these expenditures have been verified by reference to the Engineers' certificates for
payment.
A bank savings account has been opened and $20,000 deposited. This was
to represent the excess of receipts from debentures over expenditures. Schedule
(2) attached shows the excess at December 31st, 1918, was $18,696.54. $250
interest has been added to the original deposit, as shown on schedule (1).
Waterworks Commission.
A complete settlement with the Commission has not been made for some time.
Schedule (6) attached shows how this account stands December 31st, 1918.
48 REPORT OF THE No. 8
Frontage Taxes.
Schedule (1-i) attached shows the annual Frontage Taxes to be levied under
Local Improvements. A proper local improvement assessment ledger has not been
kept. Such a book .should be opened, showing the amount to be collected on each
property under the various by-laws.
Ledger,
A General Ledger has been opened by me, commencing with December 31st,
1916 balances. The transactions for the yjears 191T and 1918 have been entered
therein and the ledger balanced as at December 31st, 1918.
In addition to the accounts for the assets and liabilities individual acounts
have been opened for items appearing on the Revenue Account. This should be
entered up each month from the cash book, which would enable your Clerk to
furnish the Council with monthly schedules of unappropriated balances, as well
as a statement of receipts and disbursements.
Water Commission Accounts.
Schedules 25 and 29 attached give a summary of receipts and disbur.sements
for the years 1917 and 1918.
All disbursements were supported by cancelled cheques, receipts, vouchers, and
were duly authorized by the Commission.
Schedules 24 and 28 attached show the Income and Expenditure for the years
1917 and 1918. In 1917 the surplus earnings were $17.75, and in 1918, $546.58.
This is a decrease from previous years, which is accounted for by the increased
salaries paid. The revenue shows a slight increase.
Schedules 23 and 27 attached shows the Assets and Liabilities as at December
31st, 1917 and 1918.
In 1918 the Town issued debentures amounting to $17,338.81 for waterworks
improvements. The proceeds from the sale of these debentures were retained by
the Town. This represented a distribution of the Commission's accumulated Sur-
plus Earnings up to December 31st, 1916 as dealt with in a report submitted to
you by Messrs. Ralph E. Young & Co., sometime ago. The Surplus Earnings in
1918 were decreased by this amount and Construction Capital account increased.
Your accumulated Surplus Earnings at December 31st, 1918, are $3,748.94. This
represents the undistributed earnings to that date.
School Board.
Schedules 30 and 31 attached give a summary of the Receipts and Disburse-
ments for the years 1917-8.
All disbursements were supported by cancelled cheques and receipted accounts.
The bank account was checked and verified with the bank.
Recommendations.
(1) Assessment Roll. — To be prepared according to ward, block number and
lot number.
(2) Accounts. — All accounts to be stamped Avith a '"rubber stamp" and
initialed as received by the proper official and by the Chairman of the Finance
Committee.
1919
MUXICIPAL AUDITOE.
49
(3) Receipts. — Individual printed receipt book for each class of receipts.
j(4) Bonds. — Bond on Collector to be kept in force until roll is returned and
properly accounted for.
Bond.s on Town Treasurer and Water Commission Secretary-Treasurer to be
increased.
(5) Title Deeds. — Have Town Solicitor secure title deeds of all Town
Property.
(6) Yearly Rates. — Tax rates to be separated to show rates for '' County
Rate," " General Eate," " Debenture Eate," " Local Improvement Eates," " Public
School Eate," " Separate School Eate," and other rates, if any.
(7) Frontage Taxes. — A Local Improvement Assessment Ledger to be opened
.showing the assessment for each improvement against the individual properties
benefitted.
CoxcLusiox.
All information required was fully and freely given, and I wish to thank
your officials for the courteous treatment received.
Eespectfully submitted,
GoBDON A. Peters,
Chartered Accountant.
Cost of this Audit, $369.10.
MUNICIPALITY OF BURLINGTON, ONTARIO.
Cash Assets and IirMEDiAXE Liabilities, Decembee 31st, 1918.
Assets.
Due by town treasury. December 31st, 1916 $0 02
Balance in bank, sewers, gen. account 1,175 43
Balance in bank, sewers saving account 20,250 00
Tax arrears 7,105 14
1918 taxes outstanding 6,241 83
Due by collector on taxes 756 13
Brant Hospital for sewer privileges 786 50
Long Poor fund 2,000 00
Sidewalk construction 1,198 71
Fire hall extension 1,397 24
Good roads construction balance 928 07
Good roads maintenance balance 245 97
Water Commission for debentures 3,736 95
Debenture discount, unamortized 6,641 23
School Board, paid over 1918 levy 1,300 00
$53,763 22
Cash deficit to be made up in 1919 le\-y 3,148 36
$56,911 58
LiABiLrnES,
Bank overdraft, general account $8,899 12
1918 debentures and interest 2,275 56
Overpaid taxes 36 51
County of Halton, 1918 rates 10,079 03
Account payable per list 12,712 82
50 EEPORT OF THE No. 8
Sewers account, amount raised by debentures but not yet expended $18,696 54
Amount raised by debenture by-law No. 193, but not yet expended 179 00
Amount levied under by-law No. 353 on property owners, ibut not paid on •
debentures '. . . 2,033 GO
Long Poor fund reserve 2,000 00
$56,911 58
MUNICIPALITY OF THE TOWN OF BURLINGTON, ONTARIO.
Pf.bmanent Assets and Debentuke Liabilities, Decembee 31, 1918.
Assets.
School .buildings and property (at value of debenture liability) $33,211 99
Cement walks (at value of debenture Jiability) 29,509 00
Street curbing (at value of debenture liability) 631 02
Street drains (at value of debenture liability) 2,702 43
Waterworks plant (at cost) 91,538 81
Town hall, engine house, hose tower, motor truck, fixtures and equipment
(at cost) 11,412 00
Weigh scales (at cost) 300 00
W^harf property (at cost) 2,000 00
Street watering and oiling plant (at cost) 400 00
Office furniture (at cost) 132 00
Sewers and sewage disposal plant (at cost, less amount paid
of debentures $182,389 38
Debenture monies not yet expended (see Cash Balance Sheet) 18,696 54
201,085 92
$372,923 17
Liabilities.
School debentures iby-law No. 225 ' $33,211 99
Cement walks debentures by-law No. 136 $1,055 16
149 1,154 78
160 3,731 44
172 1,530 05
187 1,575 36
211 2,745 61
212 3,265 01
240 4,500 06
250 7,780 92
276 1,428 55
309 742 06
29,509 00
Street curbing debenture, by-law No. 215 631 02
Street Drain debenture, by-law No. 256 2,702 43
Waterworks debentures, by-law No. 169 $38,842 63
189-254 10,154 95
272 14,169 98
344 17,338 81
80,506 37
Fire protection debenture, by-law No. 193 $481 61
314 4,176 38
4,657 99
Sewers debenture, by-law No. 288 $48,100 13
297 23,999 26
343 45,166 55
353 76,419 98
354 7,400 00
201,085 92
Overdraft debenture, by-law No. 260 7,929 75
Ratepayers' investment $360,234 47
12,558 70
$372,923 17
1919 MUXICIPAL AUDITOE. 51
MUNICIPALITY OF BURLINGTON, ONTARIO.
Cash Balance Sheet, as at December 31, 1917.
Assets.
Due by Town Treasurer $0 02
1906-16 taxes (December 31, 1916) $11,697 16
Less paid in 1917 4,480 02
7,217 14
1917 taxes 6,746 89
Due to tax collector, December 31, 1916 756 13
Water commission 2,152 50
'Long Poor fund 2,000 00
Sewer and disposal plant, expenditure to date, not covered iby
debentures issued 42,949 52
Debenture discount unamortized 362 67
$62,184 87
Cash deficit 9,061 66
$71,246 53
Liabilities.
Royal Bank, sewers account $26 89
Royal Bank, general account 24,168 44
Royal Bank, loan 42,628 00
County of Halton re Good Roads 463 74
Overpaid taxes 2 81
Accounts payable 808 89
Debenture principal and interest (coupons not presented) . . 968 76
Balance unexpended under bj'-law No. 193 179 00
Long Poor fund reserve 2,000 00
$71,246 53
MUNICIPALITY OF BURLINGTON, ONTARIO.
Permanent Assets and Debenture Liabilities, Dec. 31, 1917.
Assets.
School, buildings and property (as per debenture "liability per
contra ) $34,516 70
Town hall, engine house, hose tower, motor truck, fixtures and
equipment (at cost) 11,412 00
Weigh scales (at cost) 300 00
Wharf property (at cost) .- 2,000 00
Office furniture (at cost) 132 00
Street watering and oiling equipment (at cost) 400 00
Sidewalks (at debenture liability) 33,234 98
Street curbing (at debenture liability) 693 96
Street drains (at debenture liability) 3,067 94
Waterworks plant (at cost) 74.200 00
Sewers and disposal plant (at debenture liability) 118,977 24
Liabllities.
Sidewalk debenture, by-law No. 136 $1,548 90
149 1,507 04
160 4,555 97
172 1,744 29
187 1,759 63
211 3,019 42
212 3,589 74
240 4,840 80
$278,934 82
REPORT OF THE No. 8
Sidewalk debenture, by-law No. 250 $8,337 83
276 1,518 57
309 ' 812 79
$33,234 98
Street curb, debenture, by-law No. 215 693 96
Street drains debenture by-law No. 256 3,067 94
Schools debenture by-law No. 225 $33,922 76
233 593 94
Waterworks Debenture, by-law No. 169 $39,942 88
189-254 10,422 63
272 14,395 96
Fire protection debenture, by-law No. 193 $705 35
314 4,574 46
34,516 70
64,761 47
5,279 81
Sewers debenture, by-law No. 288 $48,873 04
297 24,359 02
343 45,745 18
118,977 24
Overdraft debenture. by-law No. 260 8.221 13
$268,753 23
General ratepayers' investment 10,181 59
$278,934 82
MUNICIPALITY OF BURLINGTON.
Summary of Arrears of Taxes for Years 1906 to 1917.
1906
1907
1908
1909
1910
1911
1912
1913
1914
1915
1916
1917
$18
48
16
38
57
02
93
07
386
36
494
84
56
90
380
69
798
82
1,092
60
1,530
92
2,179
06
Total ■ $7,105 14
MUNICIPALITY OF BURLINGTON.
Revenue Account, 1917-1918.
Income. 1917.
General taxes, levy $38,069 90
Cement walks, frontage, levy 1,868 85
Drain tax frontage, levy 254 03
Street curb frontage, levy 38 42
Snow shovelling frontage, levy 68 53
Street watering and oiling frontage, levy 415 06
Tax percentage 753 30
School purposes 1,613 74
Licenses 229 00
Fines and costs 1,220 95
Rents 180' 00
Waterworks debentures and interest 4,804 45
Miscellaneous 99 96
Scale fees 17 00
Interest refund 30 02
Dog taxes, tags 77 50
Railway tax 146 48
Long Poor fund, interest 120 00
1918.
$45,273
81
1,822
31
1,618
03
39
57
171
35
895
71
401
26
1,593
99
361
00
593
57
184
00
4,804
45
284
99
23
95
203
25
127
48
120
00
1919 MFXICIPAL AUDITOR. 53
Building permits
Bus fares
Brant Hospital for sewage disposal
Water Commission, earnings
Charity, refund on
Taxes adjustment
Deficit, December 31st, 1917
Expenditure.
Salaries and allowances
Printing, etc
Roads and bridges
Charity
Fire protection
County rates (1918, not paid)
Election and by-law expenses
Street lighting
Town hall upkeep and town property . . .'
Snow shovelling
Police office
Bank interest
Rent
Debentures, principal and interest
Tax rebates
School purposes
Hydrant rental
Law costs
T. & H. Highway, interest and expenses
Street oiling
Cement walks, repairs
Insurance
Bus line expenses
Weed cutting
Medical Health Office (Board of Health)
Sewer maintenance
Grant, fall fair and band
Grant, Public Library
Fires, refund
Toronto Power Co
164th Battalion
Mitchell claim
Miscellaneous
Surplus, December 31, 1918
21 00
13 00
508 35
786 50
17,338 81
26 25
72 57
$50,028 19
6.046 62
$56,074 81
$77,264 00
1917
1918.
$4,609 67
$5,256 43
357 15
858 34
1,596 80
1,204 35
1,129 35
721 30
620 44
1,020 82
9,759 09
10,079 03
179 17
263 86
1,151 87
1,100 55
354 16
449 59
120 25
154 45
197 47
371 01
1,245 95
1,641 22
159 50
270 50
18,274 91
23,877 41
24 39
9,500 00
10,000 00
2,020 00
2,020 00
495 23
3,239 35
951 58
817 82
510 80
1,304 42
57 42
119 08
468 61
410 35
1,431 50
77 55
111 40
106 10
1,345 66
1,249 39
75 00
225 00
100 00
24 75
106 04
86 75
425 00
16 40
284 61
$68,554 03
8,709 97
$56,074 81
$77,264 00
MUNICIPALITY OF BURLINGTON, ONTARIO.
Summary of Receipts axd P.wmexts, 1918.
Receipts.
Bills payable $156,566 90
Resident taxes 47,341 48
Non-resident taxes 10 87
Arrears of taxes 2,672 64
Dog tax 203 25
School purposes 1,593 99
Licenses 361 00
Fines 593 37
54 EEPOET OF THE No. 8
Rents $184 00
Miscellaneous ; 284 99
Tax interest 1 31
Scale fees 23 95
Sewer connections 259 50
Building permits 13 00
Waterworks debentures 16,260 59
Sewer debentures 78,607 55
Interest 60 00
Oiling Maple Ave 155 40
Government grants 127 48
W. W. Commissions 1,200 00
Bus fares 508 35
Good roads 3,528 14
Cbarity 86 25
$310,644 01
Overdraft, December 31, 1918, general account 8,899 12
$319,543 13
Payments.
Salaries and allowances $5,213 23
Printing, advertising 774 33
Street lighting 1,201 81
Fire Dept 2,393 87
Law costs 555 25
Roads and bridges 3,095 88
Charity 721 34
Debentures 7,596 21
Debenture interest 14,962 31
Bank 1,641 22
Bills payable ' 200,560 75
Sewer construction 13,356 20
Sewer savings account 20,000 00
Good roads maintenance 417 84
Weed cutting 77 55
School purposes 11,300 00
Sewer connection 329 81
Police Department 371 01
Sewer maintenance 1,010 53
Beach Road 264 60
Rent 201 00
Road oiling and watering 1,304 42
T. and H. Highway 817 82
Sidewalk repairs 119 08
Miscellaneous 1,282 08
Good roads, construction 2,395 48
Sidewalk construction 1,198 71
Town property 449 09
Insurance 410 35
Board of Health 6 10
Creek cleaning 133 50
$294,172 37
Overdraft, January 1, 1918, general account 24,168 44
Overdraft, January 1, 1918, sewers account 26 89
Balance, December 31, 1918, sewers 1,175 43
$319,543 13
1919 MUNICIPAL AUDITOE. 55
MUNICIPALITY OF BURLINGTON, ONTARIO.
[Summary of Receipts and Payments for 1917.
Receipts.
Bank bills payable $366,628 71
Resident taxes 34,233 39
Arrears of taxes 4,480 02
School purposes 1,613 74
Licenses 229 00
Fines and costs 1,220 95
Rents 180 00
W. W. debentures 5,406 42
Miscellaneous 99 96
Scale fees 17 OO
Interest refund 30 02
Sewers 310 29
Dog taxes and tags 77 50
Railway tax 146 48
Long Poor Fund 120 00
Tax arrears interest 5 16
Sewer debentures '. 45,382 51
Street oiling 162 55
Good roads 3,363 62
Sewers 241 46
Building permits 21 00
Oil fire engine 100 00
$464,069 78
Balance, January 1, 1917, sewer account $1,025 60
$465,095 38
Overdraft, December 31. 1917, general $24,168 44
Sewers 26 89
■ 24,195 33
$489,290 71
Payments.
Salaries and allowances $4,167 92
Printing, postage and advertising 365 73
Roads and bridges 1,596 80
Charity 1,718 67
Fire protection 903 94
County rates 16,851 39
Election and by-law expenses 326 84
Street lighting 1,142 37
Town hall ' 306 41
Sewer construction 69,396 38
Snow shovelling 120 25
Police office 197 47
Bank interest 1,245 95
Rent 197 oo
Debenture interest 12,327 84
Debenture principal 9^876 33
Tax rebate 24 39
School purposes 9,500 00
P.H. and D.W. sewer 1,331 32
Hydrant rental 1^820 00
Bank bills payable 344,000 71
Law costs '925 05
T. & H. Highway, interest and expenses 951 58
Street oiling 510 80
Cement walks 57 42
Good roads 2,562 37
Ontario St. bridge 801 00
56 - REPORT OF THE No. 8
Miscellaneous $2,222 02
$485,447 95
Overdraft, January 1, 1917, general account 3,835 03
Difference in bank balance, January 1, 1917 7 73
$489,290 71
MUNICIPALITY OF BURLINGTON, ONTARIO.
Summary of 1918 Tax Roll.
General rate, levy, 33 mills $45,273 81
Cement walks, local improvement, debenture levy 1,822 31
Drain, local improvement, debenture levy 3,651 03
Street curb, local improvement, debenture levy 39 57
Snow shovelling- levy 171 35
Street oiling levy 740 31
Summary of 1917 Tax Roll.
General rate, levy, 28 mills $38,069 90
Cement walks, local improvement, debenture levy 1,868 85
Drain, local improvement debenture, levy 254 03
Street curb, local improvement, debenture levy 38 42
Snow shovelling levy 68 53
Street watering levy 252 51
MUNICIPALITY OF BURLINGTON, ONTARIO.
1918 Accouxxs Unpaid, December 31, 1918.
Chipman & Power, re sewers $5,448 99
McLean & Johnston, re sewers . 2,400 00
Cotton & Lorimer 3 00
J. T. Matthews 9 20
E. Williamson, charity 27 00
T. A. La Pataurel 1 50
B. S. Hicks 18 20
P. C. Patrearche, town property '. . . 64 25
Bell Telephone Co 15 09
Hamilton C. L. & P. Co.. street light 124 70
A. Coates & Son, supplies 13 05
Can. Express, supplies 19 24
E. W. Vanscriver, supplies 1 50
Fred. Hall, supplies 1 30
Burlington Library, rent 69 50
W. J. Barr, salary 50 00
Gazette Printing Co., printing 196 20
Biggs Fruit Co., fire dept 11 50
N. Lamsshed, bus 284 50
John Lamsshed, bus 342 00
Miss Theo. Scott, bus 42 00
E. V. White, bus 16 00
St. Bakody, bus 173 00
Fred. Graves, .bus 14 00
Gazette Printing Co 4 00
Roy Bell, bus 60 00
W. W. Boyd, bus 180 00
1917 tax collector 200 00
Wm. Morrison, law costs 2,673 10
L. J. Smith, tax collector 150 00
Dr. A. H. Speers, salary lOO 00
$51,698 38
$40,552 24
$12,712 82
1919
MUNICIPAL AUDITOR.
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58
REPORT OF THE
No. 8
MUNICIPIALITY OF BURLINGTON, ONTARIO.
Frontage Taxes Under By-Laws.
Cement Walks.
Debenture By-law No. 136.
149.
160.
172.
187.
211.
212.
240.
250.
276.
309.
Cement Curbing.
Debenture By-law No. 215.
Street Drains.
Debenture By-law No. 256
Sanitary Sewers.
Debenture By-law No. 343.
353.
Annual Levy.
Town.
Frontage.
$563
45
$365
70
$197 75
420
08
273
21
146 87
1,052
33
694
02
358 31
301
45
244
71
56 74
272
25
168
58
103 67
424
79
281
80
142 99
503
78
318
00
185 78
582
78
359
41
223 37
1,057
17
663
73
393 44
181
13
119
07
62 06
119
50
87
84
31 66
$5,478
71
$3,576
07
$1,902 64
$97
64
$51
84
$45 80
$549 58
$3,323 34
5,551 S2
$8,875 16
$299 93
$1,840 73
3,457 09
$5,297 82
$249 65
$1,482 61
2,094 73
$3,577 34
MUNICIRALITY OF BURLINGTON, ONTARIO.
Statement of Cost of Sewers and Sewage Disposal Plant, as at December 31, 1918.
To amounts paid for land and right-of-way .- $12,971 20
To amounts paid contractors as follows:
McLean, Nicholson & Co $46,623 32
McLean & Johnson Bros 50,333 32
Can. Engineering Co 18,482 07
Sewer Pipe Co.'s 13,600 24
Chipman & Power 11,058 62
Gartshore, Thompson & Co 9,824 70
• Sam Oakes '. . . 6,503 89
Blair & Co 1,164 06
Can. Fairbanks-Morse Co 2,247 67
S. L. Fear 270 50
Ladle 298 35
Care 366 49
To amounts paid for supplies 2,418 73
labour 562 87
" " Water Comm. for connections 732 78
inspectors 2,913 71
167,401 32
To cost of line fence 27 25
To advertising, telephone, etc 277 98
To bank interest 3,032 94
To insurance 67 81
To law costs 2,696 55
Total cost to date $186,475 05
Deduct amounts collected for sewer connections 606 40
Net expenditure to date $185,868 65
Deduct amounts paid off debentures in 1916 $694 39
1917 1,073 55
1918 1,711 33
3,479 27
Amount as shown on December 31, 1918 statement $182,389 38
1919
MUXICIPAL AUDITOE.
59
Memo.
Net expenditure as above $185,868 65
Proceeds of debentures sold in 1915 $50,684 41
1916 24,770 62
1917 : 45,382 51
1918 78,607 55
Accounts payable December 31, 1918 7,848 99
General bank balance, December 31, 1918 $1,175 43
Savings bank balance, December 31, 1918 20,250 00
$207,294 08 $207,294 08
MUNICIPALITY OF BURLINGTON, ONTARIO.
Statement of Water Commission Account. December 31, 1918.
1917. Dr.
Jan. 1 — To balance re installation $158 00
1 — To 1915-6 debentures, principal and interest 9,608 90
1 — By ibalance on 1914 hydrant rental
1 — -By balance on 1915 hydrant rental
1 — By balance on 1916 hydrant rental
1 — By balance unexpended on debenture by-law No. 189
1— 272
Dec. SI — By cheques in 1916
31— To cheques in 1916 $469 76
31 — By balance
Cr.
$25 00
1,450 00
1.820 00
204 36
3,782 83
2,806 42
148 05
1917.
Jan. 1-
Dec. 31-
■31-
31-
31-
1918.
Dec. 31-
31-
31-
31-
-To balance
-To 1917 debentures, principal and interest .
-To cheques in 1917 ,
-By 1917 hydrant rental
-By cheques in 1917
-To 1918 debentures, principal and interest
-By 1918 hydrant rental
-By cheques in 1918
-By balance
$10,236 66 $10,236 66
$148 05
4,804 45
1,820 00
$2,020 00
2,600 00
4,804 45
2,020 00
1,200 00
3,736 95
$11,576 95 $11,576 95
MUNICIPALITY OF BURLINGTON, ONTARIO.
1918 Cash Vouchers Missing.
Jan. Hamilton Health Association $26 35
National Sanitorium 10 00
Mar. Kenneth Allen 8 00
H. C. Small 10 00
Apr. J. T. Matthews 6 11
Fred. Bell & Sons 12 10
H. C. Small 25 00
Victor Chisholm 5 03
May Kenneth Allen 100 00
B. S. Hicks for Railway Board 60 00
Aug. Kenneth Allen 20 00
Sept. Hamilton Health Association 26 35
Oct. Hamilton Health Association 25 50
Stanley Dynes 75 00
Nov. Kenneth Allen 52 50
Miss R. Kearns 36 GO
E. H. Cleaver 400 00
Dec. C. H. Bramley 19 23
60
EEPOET OF THE
No. 8
MUNICIPALITY OF BURLINGTON, ONTARIO.
1918 PAYMENTS NOT "PaSSED'' BY COUNCIL MiNTJTES.
Jan.
Feb. Rowland Beck, Fire Dept _ $300 00
Chevrolet Oarage ' 3 40
Mar. H. C. Small 10 00
Pay sheet No. 9 21 25
Apr. Pay sheet No. 11 35 55
Pay sheet No. 12, sewers 12 00
Pay sheet No. 12, roads and bridges 19 90
Sam. Oakes 174 60
H. C. Small 25 00
Pay sheet No. 14 96 25
May Pay sheet No. 18 166 25
June Pay sheet No. 19 151 75
Simons & Kenny 20 44
July Pay sheet No. 25 142 55
Crescent Oil Co 1,146 42
Ew. Van Scribber 49 22
Aug. John Prykee 3 75
Pay sheet No. 31 98 50
Sept. B. S. Hicks 14 61
B. Campbell 8 50
Oct. Pay sheet No. 38 72 00
Pay sheet No. 38 60 80
W. E. Tufgar 3 69
Nov. Kenneth Allen ' 52 50
Dec. C. F. Coleman 33 00
C. F. Coleman 29 00
Ed. Harris 14 00
MUNICIPALITY OF BURLINGTON, ONTARIO.
List of Vouchers Missing for 1917 Payments.
1917.
Jan. 20 D. Hutchison, county rates $7,092 30
27 Public Library, iboard rent 37 50
Mar. 17 W. J. McClenahan, C. A. Society 25 00
Apr 21 Wm. Morrison, law costs 30 00
June 23 V. Chisholm, registering by-laws 2 82
July 7 A. Coates & Son, police office 1 90
11 M. J. O'Rielly, law costs 341 60
21 Kenneth Allen, insurance 278 11
Aug. 4 V. Chisholm, registering by-laws 4 $9
23 V. Chisholm, registering by-laws 2 55
Sept. 8 V. Chisholm, registering by-laws 73
10 Dr. McCullogh, antitoxin 5 00
Oct. 20 Kenneth Allen, insurance 159 00
Nov. 3 Kenneth Allen, insurance 45 00
Dec. 15 D. Hutchison, county rates 9,759 09
MUNICIPALITY OF BURLINGTON, ONTARIO.
List of Payments in 1917 not Passed by Council.
1917.
Jan. 13 W. L. Alton, sewers $30 00
13 Wm. Fleetham, sewers 30 00
20 Gartshore, Thomson & Co 994 21
20 Grand Trunk Ry 2 00
27 Public Library, board rent 37 50
Feb. 10 McLean, Nicholson & Co., sewers 1,000 00
17 McLean, Nicholson & Co., sewers 5,483 15
Mar. 17 Wm. Morrison 25 00
22 Grand Trunk Ry., charity 1 00
Apr. 9 Victor Chisholm, sewers 1 75
1919 MUXICIPAL AUDITOR. 61
Apr. 16 John Bruce, law costs 7 10
17 B. S. Hicks, rem 37 50
21 Wm. Morrison, law costs 65 00
May 5 Chipman & Power, sewers 500 00
19 H. Berry, police office 15 00
June 23 V. Chisholm, registering iby-Iaws , 2 82
July 7 B. S. Hicks, rent 37 50
Aug. 6 Pay sheet No. 1, sewers 6 12
11 Pay sheet No. 01, sewers • 20 00
Sept. 6 Wm. Morrison, Bell arbitration 20 00
10 Dr. McCullough, antitoxin 5 00
15 Pay sheet, sewers 16 40
20 Pay sheet, sewers 3 00
22 Grand Trunk Ry., good roads 106 58
29 Wm. Morrison, sewers 950 50
Oct. 6 Grand Trunk Ry., good roads 57 03
6 Sam Oakes, sewers 438 96
6 B. S. Hicks, rent 37 50
20 Wm. Hepton, sewers 5 00
24 Grand Trunk Ry., good roads 45 30
30 Grand Trunk Ry., good roads 30 58
30 Grand Trunk Ry., good roads et) 31 •
Nov. 3 Kenneth Allen, insurance 45 00
3 H. Berry, rent 15 00
17 Fairbanks-Morse, sewers 2 65
Dec. 8 Pay sheet No. 31, sewers 7 00
10 J. T. Matthews, sewers 6 17
15 Pay sheet No. 32, sewers 10 80
22 Cotton & Lorimer, sewers 2 91
29 Pay sheet No. 51. roads and bridges 32 30
31 Grand Trunk Ry., sewers 25 43
31 Pay sheet No. 32 40 70
MUNICIPALITY OF BURLINGTON, ONTARIO.
Statement.s of Amounts Paid to the Couxty of Haltox for Patkiotic Purposes.
For the year 1915 $582 50
1916 1,773 07
1917 2,439 75
1918 3,298 62
$8,093 94
MUNICIPALITY OF BURLINGTON, ONTARIO.
IxsuKAxcE IX Force, December 31, 1918.
Expires
Nov. 16, 1921— North British & Mercantile, town hall and fire hall $6,000 00
Nov. 4, 1919 — Columbia, fire truck ■. 3,000 00
Oct. 6, 1919 — Ry. Passengers, general accident on fireman
July 13, 1919 — Employees' Liability, general accident 15,000 00
Bond.
Mar. 1, 1919 — Jas. S. Allen, town clerk and treasurer 2,000 00
Apr. 1. 1919 — Percy Dawson, Water Commission, Secretary-Treasurer . . . 2,000 00
BURLINGTON WATER COMMISSIOJST.
Balaxce Sheet as at December 31, 1918.
Assets.
Construction Account.
Pump house, well, etc $23,922 95
Mains, valves, hydrants, etc 32,006 52
Water, tower and lot 6,197 52
Meters 5^14 94
Services 8,551 58
Tools and equipment 246 22
63 EEPOET OF THE No. 8
Superintendent's house, improvements $71 17
Engineers' first preliminary exps 3,119 21
Office furniture 25 00
New extensions 15,446 60
$95,001 71
Town of Burlington, re debentures $3,987 19
Consumers' Accounts:
Town hydrant account 5,045 24
Miscellaneous consumers 4,920 11
13,952 54
Liabilities,
Construction capital account $91,538 81
Interest on construction money 175 68
Town of Burlington $158 00
12,610 88
12,768 88
Sundry liabilities 368 79
Royal Bank, overdraft 315 07
P. Dawson, overdeposit $13 08
Balance on salary 25 00
38 08
Surplus earnings 3,748 94
$108,954 25
$108,954 25
BURLINGTON WATER COMMISSION.
Revenue Account for Year, 1918.
Income.
General consumers $6,342 97
Town of Burlington 2,020 00
Grand Trunk Ry 2,530 11
Expenditure.
Pump house, salaries and allowances $2,843 47
Power •• . . 1,475 81
Pumping plant maintenance 757 78
Distributing plant ' 334 98
General expense 130 01
$10,893 08
5,542 05
Net revenue $5,351 03
Requirement for debentures and interest 4,804 45
Surplus earnings $546 58
BURLINGTON WATER COMMISSION.
Treasurer's Receipts and Disbursements, January 1 to December 31, 1918.
Receipts.
Bank balance, December 31, 1917 $138 61
Water Revenue.
Jan.^ — Sundry consumers $1,150 67
Feb. •' 411 14
Mar. ■ " 51109
1919 MUNICIPAL AUDITOE. 63
April —
Sue
dry consumers
May
June
July
August
Sept.
Oct.
Nov.
Dec.
Royal Bank, overdraft, December 31, 1918 . . .
Due treasurer, overdeposlt, December 31, 1918
$1,104 02
406 55
446 43
1,480 47
481 52
219 75
938 05
736 87
579 52
8,466 08
$315 07
13 08
328 15
$8,932 84
$15 13
Disbursements.
Due treasurer, December 31, 1917
Pump house, salaries and allowances $2,768 47
Power 1,390 45
Pump house plant maintenance 654 99
Distributing plant maintenance 334 98
General expenses 146 55
New services 622 54
New mains 488 79
Pump house gallery 1,063 94
Overflow tank 162 00
Office addition 85 00
$7,717 71
Town of Burlington re debentures 1,200 00
TOWN OF BURLINGTON WATER COMMISSION.
1918 Accounts ivot Paid December 31, 1918.
$9
15
17
31
19
50
159
44
65
00
13
60
7
39
77
40
Fred Hall
Frank H. Sheppard
V. Smith
Hamilton C.P.L. & T. Co.
Smart Turner Co
Hamilton Motor Works .
Cotton & Larmer
Frank H. Sheppard
BURLINGTON WATER COMMISSION.
Balance Sheet as at December 31, 1917.
Assets.
Construction Account.
Pump house, well, etc $23,922 95
Mains, valves, hydrants, etc 32,006 52
Water tower and lot 6,197 52
Meters 5,414 94
Services 8,551 58
Tools and equipment 246 22
Superintendent's house, improvements 71 17
Engineers' fees, preliminary exp 3,119 21
Office furniture 25 00
New extensions 13,421 41
$92,976 52
8,917 71
,932 84
$368 79
64 REPORT OF THE No. 8
Town of Burlington re Debentures $3,987 19
Royal Bank -. . . . 138 61
Consumers' Accounts:
Town hydrant rental 3,025 24
Miscellaneous consumers 4,513 11
P. Dawson, overpaid salary 50 00
11,714 15
Liabilities,
$104,690 67
Construction capital account $74,200 00
Interest on construction money 175 68
Town of Burlington $158 00
9,006 93
9,164 93
Sundry liabilities 593 76
P. Dawson, overdeposit 15 13
Surplus earnings 20,541 17
$104,690 67
BURLINGTON WATER COMMISSION.
Revenue Account for Year 1917.
Income.
General consumers $5,686 77
Town of Burlington 2,020 00
Grand Trunk Ry 2,617 27
$10,324 04
Expenditure.
Pump house salaries and allowances $2,480 68
Power 1,102 73
Pumping plant maintenance 765 23
Distributing plant maintenance 550 61
General expense , 302 44
5,201 69
Net revenue $5,122 35
Requirements for debentures and interest $4,804 45
Bad accounts written off 300 15
• 5,104 60
Surplus earnings $17 75
BURLINGTON WATER COMMISSION.
Treasurer's Receipts and Disbursements January 1 to December 31, 1917
Receipts.
Bank balance, December 31, 1916 $577 38
Water Revenue.
Jan. — ^Sundry consumers • $2,057 76
Feb. " 617 53
Mar. " 391 90
April " 872 75
May " 169 00
June " 364 20
July " 1,491 92
Aug. " 827 25
Sept. " 249 54
Oct. " 927 67
1919
MUXICIPAL AUDITOR.
65
Nov. — .Sundry consumers $402 58
Dec. " 444 91
$8,817 01
Town of Burlington 2,289 76
11,106 77
Due treasurer, December 31, 1917, overdeposited 15 13
$11,699 28
Disbursements.
Due treasurer, December 31, 1916 $17 83
Pump house salaries and allowances $2,480 68
Power 1,028 65
Pump house plant maintenance and exp 750 38
Distributing plant maintenance and exp 550 61
General expenses 288 89
New services 604 47
New meters 124 62
New mains 308 12
$6,136 42
Town of Burlington re debentures 5,406 42
— 11,542 84
Royal Bank, balance, December 31, 1917 138 61
$11,699 28
BURLINGTON SCHOOL BOARD.
Treasurer's Receipts and Disbursements, January 1 to Decemker 31, 1918.
Receipts.
Royal Bank, balance, December 31, 1917 $64 45
Fees
Government grant . .
County grant
Town of Burlington
J. M. Denyes, fees . .
Refund on insurance
Continuation
Classes.
$466 00
516 00
542 04
2,601 88
Public
School.
$4,125 92
> $213
[ ,
48
! 8,698
18
5
12
00
00
! $8,934 60
4,125 92
Disbursements.
Teachers' salaries $2,979 00 $5,571 30
Other salaries 229 36 962 87
Fuel, etc 188 85 642 07
Repairs 184 66 567 73
Examinations 63 37
Printing and stationery 36 30 105 35
Equipment, maps, furniture, etc 265 07 215 53
Insurance 78 00 255 00
Library 39 78 12 56
School building and site 20 93 147 93
Sundries 18 65 80 79
Light 6 93 20 66
Power 15 02 44 97
13,060 52
$13,124 97
$4,125 92
$8,626 76
4,125 92
Royal Bank, balance, December 31, 1917
5 :m.a.
12,752 68
372 29
$13,124 97
66
EEPORT OF THE
Xo.8
Bank Reconcilation.
Balance as above
Cheques outstanding, No. 221 $97 50
232 12 50
236 50
Balance per bank book
$372 29
110 50
$482 79
BURLINGTON SCHOOL BOARD.
Treasurer's Receipts and Disbursements, January 1 to December 31, 1917.
Receipts.
Royal Bank, ibalance due, 31, 16 $91 59
Fees, continuation classes $368 00
Public schools 3 00
— $371 00
Government Grants:
Continuation classes $483 70
Public school 84 00 •
567 70
County Grant:
Continuation classes 542 45
Town of Burlington 9,500 00
J. M. Denyes, lower school fees 5 DO
Miss Thompson, refund 5 00
10,991 15
$11,082 74
Disbursements.
Teachers' salaries $7,457 16
Other salaries 1>0I7 45
Fuel supplies, etc : 1,221 13
Repairs 501 80
Examinations 17 15
Printing, stationery, etc 137 51
Equipment, maps, books and furniture 245 54
Library books 9 17
School buildings and site 188 50
Light ; 14 90
Power '• 65 76
Sundries 142 22
$11,018 29
Royal Bank, balance, December 31, 1917 64 45
11,082 74
Bank Reconciliation.
Balance as above $64 45
Cheque outstanding. No. 213 28 33
Balance per bank book $92 78
1919 MUXICIPAL AUDITOE. 67
32 Church Street,
Toronto, Ontario, 5th November, 1919.
Mr. J. W. Sharpe, K.C,
Provincial Mimicipal Auditor, Toronto.
Dear Sir, — Under authorit}- of your appointment confirmed by an Order-in-
Council dated 2oth June, 1919, I, Oscar Hudson, have made an Audit of the
Books, A'ouchers and Accounts of the Township of Euphrasia from 1st January,
1916 to 31st December, 1918.
My investigation has included an examination of the Assessment and Col-
lector's Rolls, Treasurer'* Cash Book and Vouchers, Records of the Clerk, and Cash
Accounts of the School Treasurers.
As a result of my investigation, it is my opinion that the oflScials have, without
exception, carried on their duties honestly and conscientiously. There has been,
however, a lack of familiarity with proper accounting methods and of some of
the requirements of the various statutes.
Treasurer.
The By-law appointing the Treasurer stipulates that all moneys belonging to
the Township be deposited in a Chartered Bank. This has not been carried out.
On the other hand, the Treasurer has withdrawn funds from the bank, by cheque
to his own order, and disbursed amounts, without any attempt to agree the amounts
so disbursed with the amounts withdrawn. It was necessary, therefore, to ignore
the bank transactions in arriving at the cash balance.
Satisfactory Cash Vouchers were for the most part lacking. All payments
of accounts were approved by Council and recorded in the Minutes. Many pay
orders, however, were not receipted for by the payee personally, and a number of
names were signed by the Treasurer himself. In a very few cases were the original
invoices produced. The payments of accounts in cash should be discontinued, and
cheques should be made payable to the parties entitled to receive payment. The
practice of paying amounts to Councillors for third parties is undersirable, both
from the standpoint of the Councillors themselves, should any dispute arise, and
from that of the Municipality, in not having a proper receipt for the payment.
Payments are made by order of the Council, signed by the Reeve and Clerk. The
Township's safeguard would be strengthened, if the Reeve and Treasurer signed
all cheques in accordance with the practice obtaining in well organized municipal
and other large corporations.
Original invoices should be obtained for all expenditures for labour, materials
or goods, made on behalf of the Municipality, and these invoices should be retained
as vouchers by the Treasurer.
The amounts paid to School Treasurers were paid largely in cash, the entries
being supported only by Trustees' requisitions, which were almost invariably not
receipted. These entries have, however, been verified and agree with the entries
on the School Cash Books, with the following exceptions: School Section No. 13.
In 1916, Township Treasurer's Cash Book showed payments amounting to $700.89,
while the School Cash Book showed only $653.81— a difference of $47.08. In
1918, Township Books shoAved $804.32, School Books $781.42— a difference of
$22.90. School Section No. 21. In 1917, Township Books showed $648.86, School
Books showed $648.68— a difference of 18 cents, and in 1918, the Township Books
G8 REPORT OF THE No. 8
showed $733.60 while the School Books showed $?-23.60 — a difference of $1.
Union School Section No. 1. Euphrasia and Artemesia in 1917, the Township
Treasurer's Books showed $273.98, and the School Books $273.48 — a difference of
50 cents — a total of 71.66 to be accounted for. The onus of proof would appear
to be on the Township Treasurer.
$22.20 from the Township of Holland, work on townline, was not entered in
Treasurer's Cash Book, nor does $10 to be received from W. D. Henry re Clark
Ditch appear.
A proper form of requisition and statement form for payment would benefit
both the Township Treasurer and the Treasurers of the School Sections.
Mr. W. H. Falls has held the office of Treasurer during the years imder review.
An official Municipal Cash Book has been in use, but no entries have been
made in the Bank Columns and no attempt to record the transactions with the
Bank has been made.
No ledger has been kept and there was no record of any description of the
Assets and Liabilities of the Township, save those shown on the incomplete balance
sheets submitted by the local Auditors.
There is no vault or safe in the Township Hall and the books are kept by
the Treasurer and Clerk at their residences. Therefore, no adequate method of
filing and safeguarding the records is available. The need for improvement in this
direction cannot be too strongly urged.
Collectors.
Minutes of Council do not record the receiving of the returns from the Col-
lectors' Rolls for the three years under review. Proper lists of uncollected taxes
were not furnished to the Treasurer, and Council has apparently never definitely
dealt with the taxes returned uncollected. Payments of lump sums were made
to the Treasurer, from time to time, by the collectors, but no itemized lists were
furnished, showing the names of the ratepayers with the amount paid by each.
It is quite obvious that this places the Council in the undersirable position of
depending upon information furnished them by the collector in a general way,
rather than upon facts based upon accurate returns. This point is covered in our
recommendations. No by-law is recorded providing for the addition of a per-
centage as provided by the Assessment Act, Chapter 195, R. S. 0., 1914, Section
108. The adding of percentages to arrears of taxes seems to have been left entirely
in the hands of the collectors.
Assessors' and Collectors' Rolls are not divided according to School Sections,
making it impossible to prove the School Trustees Levies from the Rolls with the
collection of taxes. A rearrangement of the Rolls to meet this requirement, with
the totals for each Scliool Section carried to the summary to give the grand total, is
most desirable.
Rolls were well prepared, errors being few in number and of small amounts.
Taxes were well collected, as is shown by amounts of arrears in Cash Statements.
In 1916, on the west Roll there was an error in settlement of 83 cents, an
item of this amount having been allowed the collector twice.
Of the amount $209.94 due by the collector for the East Roll in 1917, $1.40
was for an item overlooked in adding tlie amounts for the A'illage of Kimberlej',
The balance, $208.54 was paid in 1919.
Settlement of the arrears and balances due by nollectors on the 1918 Rolls
in shown on statement of Collectors' settlements herewith.
1919 MUXICIPAL AUDITOR. 69
Clerk.
Minutes appear to have been regularly kept and signed by the Reeve and
Clerk. The By-laws are not systematically recorded, and dates and numbers are
in some eases conflicting. A By-law book, in which all by-laws are recorded,
properly indexed, numbered and dated, would be extremely helpful to all concerned.
By-laws have not been passed on all occasions when necessary, particularly with
reference to collection of taxes.
Schools.
Books and accounts of all the School Sections within the Township have been
examined. In many cases no vouchers were produced. Minutes in several cases
were not produced and others were lacking in definiteness. With one or two
exceptions, amounts recorded on School Treasurer's books agree with the Township
Treasurer's books. The exceptions appear in the Report on individual Schools.
Torn pieces of wrapping paper, old envelopes and scraps of note paper, used as
vouchers, as well as the absence of vouchers in so many instances, indicates a very
definite need for a uniform voucher so designed and used as to be readily accessible
for reference and audit.
Balances in the hands of the various School Treasurers could not be verified
since no Bank Accounts for School monies were kept, except in very few cases.
It is extremely important that School funds be kept entirely separate from the
personal funds of the Treasurers. The practice of depositing all receipts in a Bank
and making all payments by cheque would materially assist the Treasurer in
keeping track of the funds.
Scliool Section No. 2\ — John W. JuUcn, Treasurer. No vouchers were pro-
duced covering payments made during the years' 1916, 1917 and 1918. Statements
from the County Treasurer were verified with the amounts shown on the Cash
Book. A difference of 18 cents was noted in the amount received from the
Township Treasurer in 1917, and $1 in 1918.
School Section No. 19 — John Ershine, Treasurer. Vouchers for 1916 were
not produced, as Mr. J. J. Johnston, who was Treasurer for that year, is now in
the West. Vouchers for 1917-8 were satisfactory, and the Receipts and Expendi-
tures in order. Minutes were only signed occasionally by the Chairman.
School Section No. 18—17. H. Erskine, Treasurer. The Minute Book was
not produced, nor were any vouchers submitted for examination. The Cash Book^
however, was well kept and the entries appeared to be in order. It is very im-
portant that vouchers be preserved in order that they may be produced when
required.
School Section No. 17 — Joseph Manarey, Treasurer. Minutes appeared to be
well kept. Vouchers were examined and found in order, except for the smaller
amounts, several of which were missing.
School Section No. 16 — T, I. Fawcett, Treasurer. Vouchers for 1916 were
not produced. Vouchers for 1917-8 were examined and found in order, except
for a few of the 1918 vouchers, which were missing. The Minutes were reviewed,
also the Bank Pass Book examined. Entries only covered from April to December,
1918. Balance in Bank December 31st, 1918, as compared with Cash Book balance
was $1.01 short. There was no entry in Cash Book for 93 cents, bank interest.
We have added this amount, making the total shortage $1.94 in addition to any
Bank interest received prior to April, 1918, and not entered in Cash Book.
EEPORT OF THE No. 8
Scliool Section No. 15 — G. W. Cooper, 1916-17, Treasurer, Thomas J. Harvey,
ldl7-lS,Treasurer. In 1916 vouchers, for wood, $19.50; lighting school, $3.50;
interest on money borrowed, $2 (there is no record of any money borrowed in
1916), and teacher's salary, $150, were missing. Vouchers for 1917 from 1st
January to 10th May were missing. A'^ouchers for teacher's salary, $60.03, in 1918,
was missing. Scrap paper vouchers were much in evidence.
School Section No. 14 — WiUiam Wright, Treasurer. Vouchers for 1916 and
1917 were not produced. Vouchers for 1918 were in order, and the accounts neatly
kept. Bank Pass Book submitted shows more interest than is credited in School
Cash Book, but other items than School monies appear to be included in the Pass
Book. School monies should be kept entirely separate.
School Section No. 13 — Robert Clugston, Treasurer. In 1916 the amount
shown in School Cash Book, $653.81 as received from the Township, does not
agree with the payments recorded on the Township Treasurer's Books, $700.89.
The difference $47.08 should be accounted for. In 1918, the total shown on
School Cash Book, $781.42, as received from the Township Treasurer does not
agree with the total payments recorded on the Township Treasurer's Books,
$804.32. The difference," $22.90 should be accounted for. In 1916, several im-
portant vouchers were missing. In 1917, an amount entered as paid to N. L.
-Curry, $4,30, includes $2.98 entered as paid in 1916. In 1917, an amount entered
as paid to C. Loucks, $4, for Roy Clark attending as non-resident, paid twice, one
of which is designated as for 1916, but vouchers do not bear date for which pay-
ments are made. Vouchers in 1917, for Fuel, $34 and Teacher's salary, $380, and
in 1918, for Teacher's salary, $459.85, and School Fair Grant, $5, were missing.
School Section No. 12 — J. If. Patton, Treasurer. Vouchers with a few minor
exceptions were produced and verified with the Cash Book entries. Accounts were
neatly kept and appeared to be in order.
School Section No. 9 — J. B. Shepherdson, Treasurer. No vouchers for cash
payments were produced. County Treasurer's statements agreed with amounts
entered as received on account of Legislative and County Grants. Minute Book
was not produced. Cash Book entries appeared to be in order.
School Section No. 7 — E. Clugston, Treasurer. Vouchers for 1916 were all
missing. The following vouchers were missing for 1917: Toronto Globe, $3.62;
School Supplies, $6; and for 1918, Knight & Co., $39.14; J. Ward, $5; John
Risk, $25 ; J^hn Burns, $25. Minutes were not produced.
School Section No. 6 — Joseph Pottage, Treasurer. Vouchers for 1916 and
1917 were all missing as were also several for 1918. Minutes were not signed
by the Chairman, and were quite inadequate. Accounts passed by the trustees
were not recorded in the Minutes. Interest was received on bank balances which
were fairly large.
School Section No. 5 — Henry White, Treasurer. No vouchers were submitted.
Cash Book entries were very vague in m-any instances. Such items were treated
as sundries in the accompanying Cash Statements.
School Section No. 3 — Benjamin A. Carruthers, Treasurer. All vouchers for
•1917 were missing, and also a few minor vouchers in the years 1916 and 1918.
The receipts were not entered in the Cash Book, but were listed on separate sheets
of paper. These should be entered in the Cash Book.
Union School Section No. 4 — Euphrasia and Collingwood, Walter RorJce,
Treasurer. Vouchers were in order. Balance in Bank Pass Book, $593.30, does
not agree with Cash Book balance of $610.17. Allowing for deposit made 7th
1919 MUXICIPAL AUDITOR. 71
January, 1919, of $21.07 and an outstanding cheque, $1, would show the Bank
balance over $3.20. If all cash received were deposited and all payments made
by cheque, it would greatly facilitate the correct keeping of the cash records.
lj\nion School Section No. 5 — Euphrasia and Collingwood, William F. HewgiU,
Treasurer. Minutes for years under review were not seen. Touchers were also
missing. Accounts appeared to be well kept and in order.
Union School Section No. 6 — Euphrasia and Collingwood, William C. Kerr,
Treasurer. The only vouchers for cash payments produced were a few cheques
issued in 1918. Cheque purporting to be in payment of D. McKenzie's note was
made payable to Ben. Prentice. Vouchers covering receipts from the County
Treasurer were in order. An improvement in the manner of keeping the Trea-
surer's Cash Book would be desirable. Pages were not totalled and the receipts
and expenditures were somewhat mixed.
Union School Section No. 20 — Euphrasia and Collingwood, James R. Haw-
lings, Treasurer. All vouchers were submitted and found in order, except for a
few for small amounts. Evidently all School monies were not deposited in the
Bank, as the Bank balance, which was $113.67; according to the last entrv' in the
Pass Book dated 17th December, 1918, does not agree with Cash Book balance,
which wa^ $155.15.
Union School Secti-on No. 17 — Euphrasia and St. Vincent, Clifford LoiicTcs,
Treasurer. Vouchers were not produced. Cash Book entries not being supported
by vouchers were not suflGciently clear in many cases. The name of payee only
was given. There was an error of 13 cents in the balance for 1917.
Union School Section No. 1 — Euphrasia and Artemesia, H. Smith, Treasurer.
There were a few vouchers for small amounts missing. Accounts were well kept,
except for a difference of 50 cents in the amount entered as received from the
Treasurer of the Township of Euphrasia, which appears as $273.48 on the School
Cash Book, and as $273.98 on the Township Cash Book.
Union School Section No. 1 — Euphrasia and Holland, Walter Lemon,
Treasurer. Xo vouchers were produced. Cash Book entries were frequently not
clear, necessitating the placing of several amounts in the sundries which doubtless
would properly belong under the other headings. The years 1917 and 1918, how-
ever, showed some improvement over 1916 in this regard. It is urged that vouchers
be secured for every entry, and that they be preserved so that they may always
be available when required.
Union School Section No. 3 — Euphrasia and Holland, Dugald Smith,
Treasurer. Xo vouchers were handed in by the former Treasurer. Entries, how-
ever, appeared to be in order. Xo interest has been allowed on deposits though
fairly large balances are carried over each year.
Debentures.
No Debenture Register is kept, but the schedules of the various debentures
were available. Tables showing Principal and Interest, payable annually, are
absolutely essential in preparing the annual returns required by the Government.
A Register should be purchased and particulars filled in from the schedules supplied
herewith. Proceeds of Debentures, issued for construction of Beaver Valley' Tele-
phone System, were deposited in Bank on 4th October, 1916, and notes on which
money was raised during construction were paid on varying dates up to and in-
cluding 20th December. On some of these additional interest was paid. For
instance, the note of Stuart Brothers for $4,000, due 15th Xovember, with interest
72 REPOET OF THE Xo. 8
amounting to $2il.9o, was not paid until 8th December, when $16.05 was added
for extra interest. Cancelled Debentures for Union School Section Xo. 3, amount-
ing to $252.76 each, were not produced for years 1916, 1917 and 1918.
Cash Balance Sheets.
1916, the Council paid $50 on account of the Village of Flesherton, being
for expense incurred on behalf of Mrs. Pollard, an indigent. This account was
still outstanding at 1st June, 1919.
In 1917, $10-1.34 was paid on account of the Police Village of Kimberley, and
in 1918. $6.50. Against these amounts $86.40 was collected in special taxes. The
balance $24.44 is unpaid. ■
Township of Artemesia owes a balance on levies for the Beaver Valley Tele-
phone System of $18; on the other hand, the Treasurer of Artemesia claimed to
owe $27.
$1,620 due from the Township of Collingwood was for Levy on account of
Beaver A^alley Telephone System. $230.56 due from the Ontario Grovernment was
for the annual Eailway Tax.
$101.81 due from the Beaver Valley Telephone System and $60.28 due from
the Euphrasia Telephone System are for sundry accounts paid by the Township
on behalf of these Systems.
$1,568.92 due from the Beaver Valley Telephone Subscribers is for balances
due on debenture payments in excess of the Levies and Interest on Private Loans,
less debenture premiums.
Accounts Payable. — $461.66 were as follows:
John Coraack, collector's salary, 1917 $75 00
R. McDowell, Patton-Clark award 39 16
Inspector of Asylums, charities, 1918 120 00
John Comack, collector's salary, 1918 80 00
Harold Kerr, collector's salary, 1918 80 00
N. L. Curry, part clerk's salary, 1918 62 50
Ontario Railway and Municipal Board, law stamps 5 00
461 66
Telephone Systems.
Two .systems have been in operation in the Township extending into adjacent
Municipalities. It would appear quite feasible to join the two and reduce costs
of operation. The monies for the construction of these Systems were borrowed
locally, and were not handed over to the Township Treasurer. They were not
entered on the books of the Municipality, thereby occasioning much difficulty in
auditing the transactions and causing mistrust in the minds of the ratepayers.
No comprehensive record was ever kept of notes issued, and the renewals thereof,
nor were the by-laws authorizing such borrowing and renewals complete and definite.
The repayment of the loans indicate that other parties had taken up the original
notes, but no record of this fact has been found. Not all of the notes finally paid
were available. Individual report on each system will be given elsewhere.
Recommendations.
Collectors.
1. Returns to be accompanied by itemized list to Treasurer on uniform report
sheets which should be filed in such a manner as to be available for reference and
audit. Duplicate Order Books can be secured for this purpose.
1919
MUXICIPAL AUDITOE.
2. Eolls to be re-arranged to show assessment and levies by School Sections,
the summary of School Sections giving the grand totals.
3. Original invoice.s to be presented to Council in all cases for approval, these
originals to be retained as vouchers and numbered and filed consecutively. The
practice of approving accounts prepared by members of Council for third parties
should be discontinued.
4. All cash received should be deposited intact in a Chartered Bank, and the
payment of all accounts by pay-vrarrant cheque, as per form herewith.
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TOWXSHIP OF EUPHRASIA.
To the Treasurer of tlie Township of Euphrasia : —
ROCKLYN, OnT., 19 ... .
Please pay to or order
the sum of
100
-Dollars
and charge to Account
Passed in Council
19
Reeve.
Clerk.
On Bad'.
Received the within-named amount in settlement of account
dated :
Signature.
5. Xotices to taxpayers reported in arrears should be sent by Clerk imme-
diately upon receipt of Collector's return, and demand made for prompt payment
including addition of percentage.
6. A proper by-law book should be provided in which all by-laws are preserved.
These by-laws should be numbered, dated and indexed.
7. That the Council inquire definitely into the manner of levying the Rates
upon Telephone Subscribers in accordance with R. S. 0., C. 188, S. 17 (1) amended.
It would appear that the Council is bound to levy on the telephone subscribers
an annual sum for principal and interest to meet the debenture requirements,
irrespective of any arrangement between the Commissioners and subscribers. In
the case of the Beaver Valley Telephone System, the levy of $15 per annum per
subscriber is not in accordance within the Act, as it is insufficient to pay the
debentures, principal and interest. The shortage is collected from the Telephone
Syc^tem.
6 M.A.
:4 REPOET OF THE No. 8
In the case of the Euphrasia Telephone System, the by-law providing for the
issue of debentures sets forth the annual sum payable by subscribers as $16 per
annum. This levy has been, and is now, more than sufficient to cover the debenture
payment, the surplus being remitted annually to the Telephone System.
While delay was caused by the tardiness of the Treasurer of the Euphrasia
Municipal Telephone System and some of the School Treasurers in sending in
their records, I am indebted to the officers generally, and mort particularly to
the Eeeve and Clerk, for their unfailing and courLeous attention to my requirements,
and for the willingness with which they co-operated in securing and giving
information.
Report — Beaver Valley Telephone System.
Our investigation of the Beaver Valley Telephone System covers the operations
from its inception in 1912 to the SLst of December, 1918.
In general the accounting system has lacked completeness from the beginning
and although there was a marked improvement in 1917, when a proper registler
was installed, there is still much to be desired in the way of definite information
readily accessible.
Entries in the Minute Book are incomplete and vague. The first entry appears
on page 22, pages 1 to 21 being blank. This first entry is under date of 13th
February, 1914, and refers to Minutes of a former meeting. The next entry is
dated 6th April, 1915. On this date, the following Minute appears: "Moved and
seconded — that an agreement with Mr. J. H. Hetherington be made along the lines
of his tender. Carried." The tender does not form part of the Minutes, nor do
the terms of the agreement. There are two different draft agreements among the
papers produced, but neither of these are signed by either party. On the 16th
June, 1915, the following Minute appears: " Moved and seconded — that the account
of Mr. J. H. Hetherington be paid." No further details as to the nature of the
account, its date or amount are given. On Gth April, 1915, the following Minute
was passed : " Moved and seconded — that no account be paid without the approval
of this Board, and that the Board meet once a month. Carried." There are,
however, a great many payments made subsequent to this date which are not
recorded in the Minutes as having been passed by the Board.
D. H. Shore, the first Secretary^ appears to have no disbursements, and we
could find no record as to the time during which he served. T. G. Idle acted as
Secretary-Treasurer from September, 1912, to the end of 1916.
During the Construction period, accounts appear to have been paid entirely
upon the initiative of the Secretary-Treasurer and without the authority of the
Commissioners. No invoices produced were certified either by the Commissioners
or the foreman in charge of the work.
There is no record of Mr. Idle's resignation being tendered or accepted, but
on January 10th, 1917, ]\[r. J. A. Lougheed was appointed to the position of
Secretary-Treasurer. He has occupied the position since.
Mr. J. H. Hetherington appeared to ])e in charge of operating and main-
tenance, and also of the construction of extensions of the lines from the beginning
of operations till late in 1917 or early in 1918, being succeeded by Mr. James
Ferris on 2nd February, 1918. The duties of " troubleman " seem to have been
taken over in September, 1918, by Mr. T. Howard.
1919 MUXICIPAL AUDITOR. 75
Eecokds.
The first records covering transactions in 1912 and 1913 were written up in
ledger form only. "We were, however, furnished Muth lists of cash receipts and
disbursements which agreed with the ledger entries. For the years 1914, 1915 and
1916, the ledger accounts and cash receipts were not kept in such a manner as to
be readily compared. This caused a great deal of time to be spent in arriving
at a reconciliation, and there appears to be a difference of $9 made up of an entry
in the cash receipts, dated July 25th, 1914, W. J. Kenn}-, $3, which was not credited
in the telephone register; George Reekie and Son $3, credited on the telephone
legister on 3rd February, 1915, and not in the cash receipts, and in 1916, A. R.
Fawcett was credited with $3 on the telephone register, which does not appear
among the cash receipts. In the period from 1st February, 1914 to 15th March,
1915, the record of cash receipts was not added.
All cancelled bank cheques were produced and verified with the Pass Books
and Bank entries in Ledger and Cash Books.
An account rendered January, 1915, by J. W. Hartman & Son for $1.68 was
paid by cheque No. D-95,128, dated 5th January, 1915. This amount appears on
a statement from the same firm, dated December, 1915, as " account rendered "
and this account is receipted in full. It would appear that J. W. Hartman & Son
is indebted to the Telephone System for $1.68.
Vouchers and entries lacked clearness as to the nature of the expenditures
involved. It has, therefore, been difficult to apportion certain expenditures properly,
as between construction and operating accounts. This made arbitrary decisions
necessary in many cases. According to the cash statements submitted herewith
the total cost of construction was placed at $25,804.57. To this must be added
an amount of $13,000 paid to the Bell Telephone Company for certain of their
rural lines. The balance, $2,195.43, of the debenture issue of $41,000, was absorbed
in interest payments on temporary loans required to finance the construction of the
system.
Debentures.
$41,000 worth of twenty-year debentures were sold in 1915 for $41,600. In
addition, the Township was allowed $714.41 for accrued interest from 1st June
to 15th September. A statement of the disbursement of these funds is attached
herewith.
Temporary loans were obtained by the Township from various parties in
anticipation of the issue of the debenture^?. No record of these loans was kept
on the books of the Township, and the by-laws do not appear to be complete or
definite in relation to these borrowings. In the statement of Loans and Repay-
ments attached, we have set up the borrowings as they appear on the records of
the Telephone System and the repayments as made by the Treasurer of the Town-
ship out of the debenture proceeds. It is quite evident from this statement that
new loans were made to take up some of the original notes, but there was no
record available by which these repayments could be traced back to the original
loans. Onlv a few of the cancelled notes were produced. Interest could not in
the circumstances be proved.
A Committee was appointed Jointly by the Township Council and the Com-
missioners of the Beaver Valley and the Euphrasia Municipal Telephone Systems
for the purpose of settling a dispute between the Councillors and the Commissioners
of the Telephone Systems, as to the apportionment of interest on construction
76 REPORT OF THE No. 8
loans, to be borne by the Telephone Systems. This Committee made an award,
fixing the interest and adjusting the settlement as between the parties. This
award was based upon an arbitrary interest rate of 6 per cent, per annum, and
awarded the Beaver Valley Municipal Telephone System $417.79 against the Town-
ship, and awarded the Township $588.98 against the Euphrasia Municipal Tele-
phone System. In our opinion the Township has a right to charge the Telephone
Systems the full amount of interest, paid on money borrowed for telephone pur-
poses, and it is obvious, on the other hand, that the Township has no right to
make a profit on such a transaction.
Report — Euphrasia Municipal Telephone System.
Considerable difficulty was experienced in securing the records of the Euphrasia
Municipal Telephone System, causing much delay in the completion of the audit.
The last of these records submitted were received on the eleventh of November,
1919.
There was neither Cash Book nor Telephone Register produced for any periorl
since the commencement of construction to the close of 1918. There had evidently
been an attempt to keep some cash record previous to 1913, as the following
information appears on a page in one of the Minute Books produced.
Memorandum of Euphrasia Municipal Tei.ephone System.
1913.
Jan. 16 Received from Hugh Balrd $15 00
ibeing one year's rent in advance.
18 Received from Dr. Glanfield 7 50
being six months' rent in advance.
Feb. 16 Return of over-pay to J. S. Leparel 2 50
The pages immediately preceding the one on which the above record appears
were cut out, leaving the stubs of four pages. From the appearance of these stubs,
the missing pages contained records of previous transactions, which might have
afforded useful information. The only record submitted for the period from the
beginning of operations to the 17th January, 1913, was an undated summary of
expenditures amounting to $6,074.42. The receipts were stated in a lump sum
as $6,078, the difference being $3.58, which is the opening balance shown on a
printed statement dated 1913-4. There were cheque stubs, cancelled cheques and
vouchers submitted for this same period, showing a total expenditure of $5,884.30 —
leaving a difference of $190.12 to be accounted for, and from information available
we were able to account for $5,990 of the receipts, leaving $88 unrecorded. The.
earliest date appearing on any paiid voucher submitted was 16th Au'^ust, 1912.
On this date, a repayment of a loan of $100 was made to Chas. Devitt with interest
50c. There was no record of the receipt of this loan, nor of any disbursements
made from the proceeds.
We have written up a Cash Book from the information at hand, based largely
upon the printed statements published by the Telephone System. Vouchers cover-
ing these expenditures were ])roduced, with the following exceptions : Original
invoices were altogether lacking. In 1912, as noted in preceding paragraph. In
1913, only a few vouchers of minor importance were produced. In 1914, no
vouchers were produced for January or February. In 1915, no time sheet was
produced for payment to W. S. Walker, dated 3rd February for $105.04 In 1916,
no vouchers were produced covering payments of loans out of debenture money.
1919 MUXICIPAL AUDITOR. • 77
$9,796.35. A list of these appears in attached statements. Cheques payable to
C. W. Rutledge, May 30th, for $16.52, to W. S. Walker, October 2nd, $8, and
Bell Telephone Company, October 17th, for $211.69, were not endorsed. In 1917,
the following cheques were not endorsed : Canadian Independent Telephone Com-
pany, 21st April, for $70.26; Bell Telephone Company, 30th May, for $73.41; and
Bell Telephone Company, 27th September, for $223.20. There was no time sheet
for W. S. Walker dated 13th November, for $20.82 In 1918, cheques to Northern
Electric Company, 20th February, $81.38; Canadian Independent Telephone
Company, 16th May, $124.90; Belf Telephone Company, 6th September, $227.99;
Northern Electric Company, 7th November, $55.52 ; and Bell Telephone Company,
30th November, $28.67, were not endorsed.
Sheets from the Bank Ledger of McCullough and Young showing the Bank
transactions of the Telephone Systems from 12th March, 1914, to 30th November,
1918, were submitted. These were compared with the corresponding printed
statements and agreed, with a few exceptions. A payment to W. S. Walker dated
9th December, 1916, is omitted from the printed statement, but included in the
total. The following items for 1918, which appear on the printed statement but
do not appear in the Bank account : Receipts — 9th August, T. I. Fawcett, return
of money, $1 and messages 50 cents ; 28th August, E. Clugston, messages 85 cents
and C. J. Devitt, messages 95 cents — total $3.30. Expenditures for express and
freight, 29th :\ray, $1.15; 7th August, 35 cents; 3rd October, 75 cents; 7th October,
$2.96; 19th Octol^er, 35 cent^; 2nd November, $1.39— total $6.95. While these
expenditures appeared under date 1919, we assume 1918 was intended, as the
statement was dated 3rd March, 1919. These items are included in the attached
Cash Statements, but are unsupported by vouchers.
On printed statement for year 1913-14, submitted by T. I. Fawcett, Treasurer,
the balance on hand was shown as $135.91, while the amount acknowledged as
received from Mr, Fawcett by P. McCullough, the new Treasurer, was $128.53,
a difference of $7.38. This amount should be accounted for by Mr. Fawcett.
Debentures.
Ten-year Debentures bearing 6 per cent, interest were issued — par value
$10,000, two debentures being repayable each year. The first two debentures
maturing in 1916 were not sold, and the proceeds of the remainder, $9,176.50,
were used to repay the temporary loans made during construction. Attention
should be here called to the fact that no vouchers of any nature were submitted
in .support of statements regarding these repayments, nor were the cancelled notes
produced.
Minutes,
Two Minute Books were produced. The smaller one, as already stated, had
four pages cut out. There were also several pages left blank between the records
of Minutes. From the other book akso, pages had been removed. The first Minutes
recorded bear date 12th March, 1912, and are signed by John T. Miller, Chairman,
The smaller book in which the earlier recorded Minutes were kept contains Minutes
both of Commissioners meetings and subscribers' annual meetings. With the
exception of the first entry above mentioned, no other Minute.s in this book were
signed either by the Secretary or the Chairman. The larger book records only
Minutes of annual subscribers' meetings, beginning with the meeting held 14th
April, 1916. These Minutes were signed by both Chairman and Secretary, The
78 • REPORT OF THE No. 8
next Minutes were of a meeting held 28th August, 1918. These were signed only
by the Secretary. The intervening pages were torn out. The only other Minutes
recorded were of a meeting held 7th March, 1919, and these were unsigned.
In the Minutes of meeting held 11th March, 1914, the following was recorded.
Moved and seconded, that the Auditor's report be adopted and that $5 for collecting
accounts be struck off. Carried. In the statements submitted, a payment of $5
for collecting was included. At this meeting P. McCuUough was appointed Secre-
'tary-Treasurer at a salary of $15 per annum. The payment of this salary was
recorded only for the years 1914 and 1915, leaving salary for the years 1916, 1917
and 1918 unpaid.
In the Minutes of meeting held 7th May, 1914, an account of A I^yons
for $49.70 was approved for payment. The payment recorded was $50.70, on 21st
May, 1914. Also an account of Bruce Walker was approved for $22.95; payment
recorded 4th June, 1914, was $30.45.
Yours respectfully,
OSCAK HUDSOX,
Chartered Accountant.
Cost of this Audit, $723.
TOWNSHIP OF EUPHRASIA.
Treasurer. W. H. Falls' Account, 31 December, 1918.
Dr. Cr.
1916. School Section No. 13, entered in cash book as $700.89,
school book shows $653.81 $47 08
Township of Holland, payment re townline not entered . . 22 20 :
1917. W. D. Henry, Division Court fee re Clark Ditch suit not
entered 10 00
School Section No. 21, township cash book shows $648.86,
school book shows $648.68 18 I
Union School Section No. 1, Euphrasia and Artemesia,
entered as $273.98, school book shows $273.48 50
1918. School ,Section No. 13, entered as $804.32, school book
shows, $781.42 22 90
School Section No. 21, entered as $723.60, school book
shows $722.60 1 00
Balance in hands of treasurer not in bank .2,025 94
Balance due iby treasurer, 31 December, 1918 $2,129 80
$2,129 80 $2,129 80
TOWNSHIP OF EUPHRASIA.
Errors in Municipal Cash Book to 31 December. 1918 —
Corrections Already Made in Cash Book.
Debit Credit
Date. Folio. Particulars. Cash. Cash.
1913 68 Roads and bridges, wrongly added $20 00
78 Bank interest, entered twice $56 80
78 Bank interest, entered twice 23 65
1914 88 Bank interest, entered twice 1 15
Roads and bridges, wrongly added 20
1915 Telephone expenditure, wrongly added 01
1916 145 Sheep killed by dogs, wrongly entered 09
Roads and bridges, wrongly added 05
1919
MUXICIPAL AUDITOR.
79
1916 10 School Section, wrongly entered
Amount entered in cash book, but not allowed for
in the balance carried forward. Paid to Mark-
dale Continuation High School
1917 Bank interest rebate, not entered
Bank interest rebate, not entered
Roads and bridges, wrongly added
Grant to MoClung, not paid
Grant to Mr. Howard, not paid
Grant to Mr. Gregory, not paid
Grant, to Thomas McLean, not paid
Wesleyville taxes, overpaid, not entered
R. C. Small, law stamps, entered, not paid
Artemesia payment, re B. V. telephone, error in
entry
1918 44 Telephone debenture, wrongly entered
War stamp charged by bank
School payments, error in addition
Roads and bridges, wrongly entered
Cheque to G. B. Thibaudeau, paid January 8, for
Markdale High School, not entered in cash
book
Balance of errors
TOWNSHIP OF EUPHRASIA.
Arrears of Taxes at 31 December, 1918.
1915— East Roll.
Roll
No. Name.
2 Charles Howard
91 Alexander Lyons
112 Andrew Walker , . . . .
323 Truman Burrett
30
54 39
12 35
1 35
1 00
io 00
10 00
10 00
10 00
4 00
5 00
50
4 73
02
10
06
46 50
26 93
$149 59
$149 59
Amount.
$23 91
2 02
1 09
12 56
1916— East Roll.
3 Charles Howard $22 16
5 John Rear 7 04
128 A. Walker " 3 08
1916— West Roll.
853 Thomas Bassett, unpaid
1917— East Roll.
2 James Fawcett
133 Andrew Walker
1918— East Roll.
$32 28
$28 27
$5 04
72
$5 76
1 Andrew Fawcett $7 08
11 Thomas Madill 123 36
14 Johnson Howard 50 14
16 William McKeown 12 85
64 H. Wodehouse 9 24
106-7 John Press 28 27
115-6 Hamilton Conn 169 38
119 Andrew Walker 2 26
80
EBPOET OF THE
Xo. 8
Roll No. Name.
176 Mrs. F. Reid
199 J. A. Myles
221 Dan. McTarish . . .
242 William Flood ...
276 Thomas McConnell
333 James Lawrence . ,
377 Burt Taylor
394 Paul Abercrombie
1918— West Roll.
505 Bal. Abercrombie
535 George Curry
557 Mrs. Walker
581 James Woods
602 Ian Thompson
623 Pledger
McCuUough, Walter
736 Robert Fothergill
747 Ed. Fothergill
750 Andrew Ormsby
779 Andrew Clarke
811 William Blakley
813 Mrs. William Blakley
874 James Henning
879 Thomas Hill
882 James Irwin
883 William Hodgson
898 William Ellis
912 Jepp Rennie
974 Dill Walters
$32 78
102
85
13
32
19
66
56
90
9
06
111
62
70
20
1818 97
$28 30
32 30
10 34
19 83
89 43
2 04
6 11
36 96
49 43
76 27
211 73
67 44
19 44
60 52
122 96
70 76
49 06
68 74
24 86
85 03
$1,131 55
TOWNSHIP OF
Collectors' Settlements, 1915, 1916. 1917,
John Comack,
Collector,
1915 East Roll
,Iohn Comack.
Collector,
1916 East Roll
Dugald Smith
Collector,
1916 West Roll
Balance Sheet
1,510 61
Amount of Roll
13,928 14
17,756 24
Cash received in year
12,082 14
1,825 52
15,176 34
Cash received in following
years
1,495 27
2,582 45
Percentage added, 3 p.c. . .
25 24
25 94
61 64
Remitted by Council
1 00
39 58
14 14
32 28
Arrears — See List
28 27
Due from Collector
82
1,535 85
1,535 85
13,954 08
13.954 08
17,787 88
17,787 88
1919 MUNICIPAL AUDITOE. 81
TOWNSHIP OF EUPHRASIA.
Collector John Comack's Settlement, as at 1 June, 1919.
East Roll-
Arrears $818 97
Due from collector 1,528 17
Percentage added 24 29
Cash received in 1919 $2,328 47
Arrears No. 1, Andrew Fawcett 7 08
Arrears No. 119, Andrew Walker 2 26
i $2,371 43 $2,337 81
Due by collector at 1 June, 1919 33 62
$2,371 43 $2,371 43
Collector Harold Kerr's Settlement as at 1 June, 1919.
West Roll-
Arrears $1,131 55
Due from collector 302 01
Percentage added 31 94
Cash received, 1919 $1,475 50
$1,465 50 $1,475 50
^Overpaid by collector 10 00
$1,475 50 $1,475 50
♦This was an error in adding the roll.
EUPHRASIA.
AND 1918, AS AT 31 December, 1918.
John Comack
Collector,
1917 East Roll
Harold Kerr,
Collector,
1917 West Roll
John Comack
Collector,
1918 East Roll
Harold Kerr
Collector,
1918 West Roll
14,966 68
20,319 60
17,236 24
22,433 83
12,581 50
2,193 22
18,905 36
1,440 74
14,889 10
21,000 27
23 74
27 50
1 00
5 76
209 94
818 97
1,528 17
17,236 24
i.isi 55
302 01
17,236 24
14,990 42
14,990 42
20.347 10
20,347 10
22,433 83
22.433 83
83
REPOET OF THE
Xo.8
TOWNSHIP OF EUPHRASIA.
Cash Statements for 1916, 1917 and 1918.
Receipts.
1916
1917
1918
Taxes collected
Taxes, non-resident
Legislative and county grants . .
Ontario Railway tax
Miscellaneous
Interest, rebate on notes prepaid
Bank loans
Beaver Valley Telephone System
School debentures
Telephone levys
Cash on hand at first
Overdraft at last
Patments.
Roads and bridges
Election expenses
Salaries and allowances
Printing, postage and stationery
Law" costs
Charity • •
Interest
Board of Health
Grants, enlistments
Grants, sundry
Sheep killed by dogs
School purposes
County rate
Miscellaneous
Drainage
Village of Kimberley
Loans repaid
Telephone systems .
Overdraft at first . . .
Cash on hand at last
$ 0.
30,365 47
20 76
1,679 75
230 56
53 25
32,349 79
10,000 00
155 50
101 10
42,606 39
632 20
43,238 59
35,874 82
59 93
1.288 77
230 56
75 20
13 70
37.543 68
12,000 00
101 11
2,067 85
51,712 64
1.365 13
2 85
53,080 62
$ c.
3,566 45
. 83 80
1,014 89
146 68
306 24
250 70
430 82
410 97
260 00
365 00
247 15
14,882 87
8,100 00
200 77
30,266 34
65 02
10,000 00
1,542 10
41,873 46
1,365 13
43,238 59
$ c.
1,868 10
81 80
875 10
180 30
2,648 08
230 90
382 80
252 30
90 00
365 00
133 60
15,379 92
9,900 00
133 72
32,541 62
108 87
104 34
12.000 00
8,325 79
83,080 62
53,080 62
.$ c.
39,549 90
21 57
1,864 47
261 31
41,697 25
12,000 00
101 11
2,662 44
56,480 80
56,480 80
3,804 39
83 80
989 65
200 52
109 50
368 80
252 25
30 00
190 00
284 00
16,858 19
11,700 00
160 66
35,031 76
141 45
6 50
12,000 00
7.272 30
54.452 01
2 85
2.025 94
56.480 80
1919
MUXICIPAL AUDITOR.
83
TOWNSHIP OF EUPHRASIA.
Retexue AccorxT for Years Ended -31 December, 1916, 1917, 1918.
I>"coirE.
31 December.
1916
31 December,
1917
31 December,
1918
Township rates levy
Statute labour levy
Dog tax le^T
Tax percentages . . .
Non-resident taxes .
Railway tax
Miscellaneous
5.193 04
87 90
426 00
62 75
20 76
230 56
7,193 12
73 69
443 00
57 21
59 93
230 56
22 64
Deficit on revenue account
6,021 01 ]
1.134 87 '
8.080 15
7.155
8,080 15
6.298 89
1,113 27
886 00
51 61
21 57
230 56
8,601 90
8,601 90
Expenditures.
Tax refunds
Tax remissions ,
Grants, enlistments
Grants, sundry
Roads and bridges
Elections and Municipal Government ,
Salaries, allowances and commissions
Printing, advertising and stationery
Law costs
Charity
Interest
Board of Health
Miscellaneous
Sheep killed by dogs
63
1
260
365
,316
83
,075
146
306
245
356
360
32
242
7, 155
11 00
14 14
90 00
385 00
1,850 40
81 80
1,009 52
184 85
2,666 08
222 00
433 80
252 30
"iss'eo"
Surplus on revenue account
7,334 49
745 66
105 32
1 00
30 00
190 00
3,774 39
83 80
1,079 15
200 52
"i26 '66'
428 95
252 25
42 34
284 00
6,591 72
2,010 16
7,155
8,080 15
8,601 90
84
EEPOET OF THE
Xo.S
TOWNSHIP OF EUPHRASIA.
Cash Balance Sheets, for Years Ende© 31 December, 1916, 1917, 1918.
Also Opening Balance Sheet, 1 January, 1916,
AvAU-ABLE Assets.
1 January,
1916
31 December,
1916
31 December,
1917
31 December.
1918
Cash in treasurer's hands ....
$ c.
632 20
65 17
51 76
3,034 32
$ c.
1,365 13
2 08
$ c.
$ c.
^,025 94
Tax arrears, old
2 08
Tax arrears, 1913
Tax arrears, 1915
40 84
4,425 90
29 58
86 57
3,799 42
39 58
61 37
Tax arrears, 1916
Tax arrears, 1917
215 70
Tax arrears, 1918
3 780 70
Village of Flesherton
50 00
50 00
17 94
45 00
1,215 00
50 00
Village of Kimberley
24 44
Township of Artemesia
Township of CoUingwood ....
Township of St. Vincent
42 00
478 00
45 00
32 85
230 56
87 00
1,693 00
117 00
18 00
1,620 00
County of Grey
Ontario Government
230 56
52 10
230 56
81 21
60 28
108 67
2,339 20
230 56
101 21
Beaver Valley Telephone Sys-
tem, current
Euphrasia Telephone iSystem,
current
88 52
PJatton-Clark drain award
58 64
Beaver Valley Telephone, sub-
368 90
599 44
121 86
1,568 92
Cash deficit
4,980 76
Total assets
8,784 91
8,075 71
9.883 58
Immediate Ljabilities.
Cash due treasurer
Accounts payable
John Comack, loan
Beaver Valley Telephone, levy . .
Euphrasia Telephone, levy ....
St. Vincent Telephone, levy . .
School Trustee rates, levy
School grants, levy
School debenture, levy, U.S.iS. 14
Molsons Bank, Meaford
Cash surplus
Total liabilities
.$ c.
183 80
1,133 97
933 90
1,696 00
20 08
'i',ii3"oi'
188 40
1,060 00
3,574 59
1,901 00
1.190 00
262 92
186 75
421 25
4,980 76
8.784 91
$ c.
2 85
334 50
1,120 00
3,574 56
1,914 01
5 00
62 94
15 75
422 30
623 80
8,075 71
461 66
1,180 00
3,574 59
1,952 03
5 00
76 32
2,633 98
9,883 58
1919
MUNICIPAL AUDITOR.
85
TOWNSHIP OF EUPHRASIA.
Permanent Assets, Balance Sheet for Years Ended 31 December, 1916, 1917, 1918.
Also Opening Balance Sheet, 1 January, 1916.
Pb^manent Assets.
1 January,
1916
31 December, i 31 December,
1916 1917
31 December,
1918
Township hall
$ c.
2,000 00
300 00
400 00
300 00
10,000 00
41,000 00
30,800 00
$ c.
2,000 00
300 00
400 00
300 00
10,000 00
41,000 00
30,800 00
$ c.
2,000 00
300 00
400 00
300 00
10,000 00
41,000 00
30,800 00
$ c.
2,000 00
Stone crusher
300 00
Road graders
400 00
Road scrapers
300 00
Public Works —
Euphrasia Municipal Tele-
phone System
10,000 00
Beaver Valley Municipal Tele-
phone System
41,000 00
School Boards —
Buildings and lands
30,800 00
Total assets
84,800 00
84,800 00
84,800 00
84,800 00
Deferred Ll\bilities.
Private loans, B.V.T.S
$ c.
41,000 00
3,962 86
1,920 62
1,989 32
694 78
9,241 33
$ c.
$ c.
$ c.
Debentures, S.®. No. 3
3,772 19
1,785 42
1,827 43
473 28
9,241 33
41,000 00
3,572 94
1,643 48
1,658 26
241 81
8,437 13
39,885 41
3,364 73
7
1,494 44
12
1,481 47
UjS.S. No. 3, E. & H»
E. M, T. System ..
B. V. M. T. System
7.584 68
ax 7ft.^ Q7
Total liabilities
58,808 91
3,000 00
22,232 42
758 67
58,099 65
3,000 00
22,941 68
758 67
55,439 03
3,000 00
23,683 51
2,677 46
52,629 29
3 000 00
RATEPAYEais' Investments.
General
School supporters
24,459 36
Telephone subscribers
4,711 35
Grand totals
84.800 00
84,800 00
84,800 00
84 800 00
86
REPORT OF THE
Xo. 8
TOWNSHIP OF EUPHRASIA.
Schedule of Debentltke, By-Law Number 14, 15 December, 1910.
School Section Number 3 — Euphrasia.
Year ended
Principal
Liability
Annual
Principal
Annual
Interest
Annual
Total
1011
153 00
159 89
167 08
174 60
182 46
190 67
199 25
208 21
217 58
227 38
237 61
248 30
259 47
271 15
283 35
296 10
309 43
323 35
337 90
353 11
216 00
209 11
201 92
194 40
186 54
178 33
169 75
160 79
151 42
141 62
131 39
120 70
109 53
97 85
85 65
72 90
59 57
45 65
31 10
15 89
369 00
1912
369 00
1913
369 00
1914
369 00
1915
3,962 86
3,772 19
3,572 94
3,364 73
3,147 15
2,919 77
2,682 16
2,433 86
2,174 39
1,903 24
1,619 89
1,323 89
1,014 36
691 01
353 11
369 00
1916
369 00
1917
369 00
1918
369 OO
1919
369 00
1920
369 00
1921
369 00
1922
369 00
1928
369 00
1924
1925
369 00
369 00
1926
369 00
1927
369 00
1928
369 00
1929
369 00
1930
369 00
4,799 89
2,580 11
7,380 00
TOWNSHIP OF EUPHRASIA.
Schedule of Debenture, By-Law Number 38, 11 October, 1912.
School Section Number 7 — Euphrasia.
1 November, $2,400.00; 15 years; 5 per cent.
Year ended
Total Liability
on Principal
Annual
Principal
Annual
Interest
Ann ual
Total
1912
111 22
116 80
122 62
128 74
135 20
141 94
149 04
156 50
164 34
172 54
181 16
190 24
199 74
209 72
220 20
120 00
114 42
108 60
102 48
96 02
89 28
82 18
74 72
66 88
58 68
50 06
40 98
31 48
21 50
11 02
231 22
1913
231 22
1914
231 22
1915
1,920 62
],785 42
1,643 48
1,494 44
1,337 94
1 , 173 60
1,001 06
819 90
629 66
429 92
220 20
231 22
1916
231 22
1917
231 22
1918
231 22
1919
231 22
1920
231 22
1921
231 22
1922
231 22
1923
231 22
1924
231 22
1925
1926
231 22
231 22
2,400 00
1,068 30
3,468 30
1919
MUXICIPAL AUDITOR.
87
TOWNSHIP OF EUPHRASIA.
Schedule of Debextcre, By-Law Number 7, 13 May, 1910.
School Section Number 12 — Euphrasia. 15 Yeabs.
Year ended
Principal Annual
Liability Principal
Annual
Interest
Annua 1
Total
1911 1
129 91
121 50
115 66
109 55
103 17
96 49
89 52
82 24
74 62
66 67
58 35
49 67
40 59
31 10
21 19
10 83
251 41
1912 1
135 75
141 86
148 24
154 92
161 89
169 17
176 79
184 74
193 06
201 74
210 82
220 31
230 22
240 58
251 41
1913 '
251 41
1914
251 41
1915
1916
1917
1918
1919
1920
1921
1922
1923
1924
1,989 34
1,827 43
1,658 26
1,481 47
1,296 73
1,103 67
901 93
691 11
470 80
240 58
251 41
251 41
251 41
251 41
251 41
251 41
251 41
251 41
251 41
251 41
1925
251 41
2,700 00
1,071 15
3,771 15
TOWNSHIP OF EUPHRASIA.
Schedule of Debenture, By-Law Number 149, 12 February, 1909.
Union School Section Number 3 — Euphrasia and Holland,
Year ended
Principal
Liability
Annual
Principal
Annual
Interest
Annual
Total
1909
1910
1911
1912
162 76
170 09
177 74
185 7'
194 10
202 83
211 96
221 50
231 47
241 81
90 00
82 67
75 02
67 02
58 66
49 93
40 80
31 26
21 29
10 95
252 76
252 76
252 76
252 76
1913
252 76
1914
252 76
1915
694 78
473 28
241 81
252 76
1916
252 76
1917
252 76
1918
252 76
2,000 00
527 60
2,527 60
88
REPORT OF THE
Xo.8
TOWNSHIP OF EUPHRASIA. •
Schedule of Debenture, By-Law Number 8, 1916.
Beaver Valley Telephone iSystem.
Year ended
Principal Annual
Liability Principal
Annual
Interest
Annual
Total
1917
39,885 41
38,703 97
37,451 64
36,124 17
34,717 05
33,225 51
31,644 48
29,968 58
28,192 13
26.309 09
24,313 07
22,197 29
19,954 56
17,577 27
15,057 34
12, 386 22
9,554 84
6,553 56
3,372 22
1.114 59
1,181 44
1,252 33
1.327 47
1.407 12
1.491 54
1.581 03
1,675 90
1.776 45
1,883 04
1,996 02
2.115 78
2,242 73
2,377 29
2,519 93
2.671 12
2.831 38
3,001 28
3,181 34
3,372 22
2,460 00
2,393 15
2,322 26
2,247 12
2.167 47
2,083 05
1,993 56
1.898 69
1,798 14
1,691 55
1,578 57
1,458 81
1,331 86
1,197 30
1,054 66
903 47
743 21
573 31
393 25
202 37
3.574 5ft
1918
3.574 59
1919
3.574 59
1920
3.574 59
1921
3,574 59
1922
3.574 59
1923
3.574 59
1924
3,574 59
1925
3,574 59
1926
3,574 59
1927
3,574 59
1928
3.574 59
1929
3,574 59
1930
3,574 59
1931
3.574 59
1932
3,574 59
1933
3.574 59
1934
3.574 59
1935
3,574 59
1936
3.574 59
41,000 00
30,491 80
71,491 80
1919
MUNICIPAL AUDITOE.
89
TOWNSHIP OF EUPHRASIA.
Schedule of Debenture, By-Law Number 12, 28 May, 1915.
EuPHBASiA Telephone System; 10 Years; $10,000.00.
Year ending
Principal Annual
Liability Principal
Annual
Interest
Annual
Total
1916
1917
9,241 33
8,437 13
7,584 68
6,681 09
5,723 28
4,708 00
3,631 80
2,491 03
1,281 81
758 67 (n ot
sold)
804 20
852 45
903 59
957 81
1,015 28
1,076 20
1,140 77
1,209 22
1,281 81
600 00
584 47
506 22
455 08
400 86
343 39
282 47
217 90
149 45
76 90
1,358 67
1,358 67
1918
1,358 67
1919
1,358 67
1920
1,358 67
1921
1,358 67
1922
1,358 67
1923
1,358 67
1924
1,358 67
1925
1,358 67
10,000 00
3,586 74
13,586 70
90
REPOET OF THE
No. 8
TOWNSHIP OF
Cash Statements, Township
Receipts.
21
19
18
17
16
15
Balance from 1916
Legislative and County
grants
78 55
102 59
647 30
66 69
85 96
551 16
75
43 96
98 97
551 09
32 20
52 90
549 34
50 21
98 46
625 72
74 47
105 77
Township levy
602 24
Repairs repaid
Polling booth
Interest
Fines
10
Refund, examination ex-
penses
828 44
704 56
694 02
634 44
774 39
782 58
I
Disbursements.
Salaries
716 35
26 42
1 80
4 00
2 44
555 00
21 75
2 80
55 00
4 00
2 64
588 90
38 70
8 82
1 96
2 52
564 60
12 00
7 47
1 50
4 60
1 26
636 30
23 8p
34 50
4 79
2 00
6 50
697 25
Fuel
19 50
Supplies
52
Repairs
58
Insurance
(Sundries
6 40
New fence
25 10
Equipment
Interest
2 00
Balance
751 01
77 43
641 19
63 37
640 92
53 10
591 43
43 01
707 94
66 45
751 35
31 23
828 44
704 56
694 02
634 44
774 39
782 58
1919
MUNICIPAL AUDITOR.
91
EUPHRASIA.
Public Schools, fob the Year 1916.
Receipts.
14
13
12
9
7 6
5 3
69 35
74 52
481 70
53 44
64 57
653 81
113 93
90 10
621 16
57 45
99 81
576 52
34 20
134 04
630 18
518 49
106 25
699 21
219 47
101 42
706 00
56 38
223 93
1,254 50
1
35
4 00
4 00
4 00
4 06
i
1 37
10 00
1,332 01
630 94 771 82
i
825 54
737 78
798 42
1,026 89
1,544 81
DiSBL'BSEMEXTS.
534 00
2 10
9 17
- • - 1 58
2 00
642 00
35 70
11 66
4 10
3 50
11 57
633 40
32 34
3 25
4 75
4 40
8 08
635 50
20 00
1 75
1 00
668 00
45 40
8 10
1 55
4 36
4 94
630 20
41 77
3 90
3 50
2 65
60
636 95
38 10
2 10
1 75
2 75
17 79
1,342 00
54 65
14 74
1 90
7 60
3 26
1 04
40 20
I
iee 78
1
552 11
78 83
708 53
63 29
686 22
139 32
659 29
78 49
732 35
66 07
849 40
482 61
699 44
327 45
1,461 09
83 72
630 94
771 82
825 54
737 78
798 42
1,332 01
1,026 89
1,544 81
92
EEPOET OF THE
No. 8
TOWNSHIP OF
Cash .Statements, Township
Receipts.
21
19
18
17
16
15
Balance from 1916
Legislative and County
grants
77 43
98 28
648 68
63 37
44 60
600 88
1 00
53 10
76 25
604 56
43 01
50 99
577 10
66 45
71 89
646 13
31 25
22 50
Township levy
651 97
Sundry sales . .
2 75
Polling booth
8 oa
Interest
Money borrowed
222 60
824 39
709 85
733 91
671 70
784 47
930 05
DiSBUBSEMENTS.
Salaries
632 25
33 25
18 41
532 35
21 00
4 85
7 23
3 00
2 92
593 63
41 00
55
564 71
13 40
589 58
21 00
566 23
Fuel
24 00
Supplies . . .
5 25
Repairs
45 71
37 86
2 00
1 40
13 65
Insurance
"* i 92
13 31
3 55
5 40
4 00
iSundries
5 20
11 96
Land
Interest
1 00
i 60
Equipment
Loans repaid
222 60
Balance
699 14
125 25
571 35
138 50
645 13
88 78
629 02
42 08
651 84
132 63
849 29
69 76
824 39
709 85
733 91
671 10
784 47
939 OS
191^9
MUXICIPAL AUDITOR.
93
EUPHRASIA.
PcBLic Schools, for Year 1917.
Receipts.
14 13 12
9 7
6
5
3
78 83
43 18
524 8S
63 29
57 73
754 93
139 32
87 63
620 52
78 49
69 02
576 42
66 07
89 25
650 23
482 61
59 59
652 49
327 45
35 00
603 90
83 72
600 38
1,201 50
4 00
'
56
4 55
651 45 875 95 i 847 47
723 93
805 55
1,199 24
966 35
1,885 60
Disbursements.
535 65
23 80
5 85
34 58
664 00
34 00
6 79
18 &0
2 40
8 20
52 00
662 10
55 53
2 85
15 15
3 20
2 50
636 90
21 45
8 00
19 47
661 25
49 00
7 15
1 45
3 36
5 35
621 15
46 12
9 49
4 30
3 75
3 48
359 23
42 25
1 92
1,359 90
95 00
34 44
6 77
2 00
2 75
10 70
8 80
4 55
2 04
11 77
20 44
. . 1 . ....
606 43
45 02
786 19
89 76
761 77
85 70
687 86
36 07
727 56
77 99
688 29
510 95
416 85
549 50
1,516 68
368 92
651 45
875 95
847 47
723 93
805 55
1,199 24
966 35
1,885 60
94
EEPOET OF THE
No.
TOWNSHIP OP
Cash Statements, TowNSHn*
Receipts.
21
19
18
17
16
15
Balance from 1917
Legislative and County
125 25
113 35
722 60
1 50
138 50
64 08
621 94
88 78
103 11
596 92
42 08
57 65
577 97
132 63
101 40
645 23
89 76
73 39
Township levy
653 61
Money l>orrowed
Repairs repaid
Pnl liner iT^ooth
8 00
Rent
Tnfprpst
93
962 70
824 52
788 81
677 70
880 19
824 7&
Disbursements.
Salaries
635 71
53 20
2 00
31 15
2 16
9 12
576 97
38 75
2 80
13 80
4 00
7 13
19 77
629 00
65 00
2 65
586 25
27 50
6 45
24 37
674 53
43 00
5 60
18 99
2 84
6 13
634 28
Fuel
4 92
Supplies
2 32
Repairs
1 00
Insurance
3 24
3 67
Sundries
1 82
10 31
Equipment
Law
Loans repaid
Interest
Balance
733 34
229 36
663 22
161 30
703 56
85 25
646 39
31 31
751 14
129 05
652 83
171 93
962 70
824 52
788 81
677 70
880 19
824 76
1919
MUXICIPAL AUDITOR.
95
EUPHRASIA.
Public Schools, fob Yeab 1918.
Receipts.
14
13
12 9
7
6
5 3
45 02
60 12
549 48
89 76
98 86
781 42
85 70
84 40
696 39
36 07
102 87
698 00
77 99
107 59
754 25
4 00
55 00
95
510 95
67 98
649 09
549 50
109 50
703 60
368 92
421 89
1,198 80
40 00
ioo 66
1
4 00
4 00
5 00
13 00
5 00
4 90
663 62
970 04
906 49
945 94
999 78
1,245 92
1,362 60
1,989 61
DiSBUBSEMENTS.
551 77
21 46
1 95
715 85
70 45
673 50
96 25
1 15
1 60
3 20
7 98
668 50
34 80
2 75
1 20
3 00
6 63
659 81
148 35
3 85
71 34
3 36
9 73
599 42
32 50
25
15 10
4 65
21 96
842 26
13 00
3 68
28 20
4 00
5 96
1,344 91
132 45
69 01
24
3 00
9 88
4 00
2 40
6 24
9 85
9 90
30 00
6 00
40 00
2 13
100 00
50
55 00
1 65
1 00
588 30
" 75 32
798 94
171 10
831 81
74 68
817 38
128 56
953 09
46 69
674 88
571 04
897 10
465 50
1,596 12
393 49
663 62
970 04
906 49
945 94 :
999 78
1,245 92
1,362 60
1,989 61
96
REPOET OF THE
No. 8
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a
1919
MUXICIPAL AUDITOR
6^3
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MUXICIPAL AUDITOE.
99
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EEPOET OF THE
^^0.8
TOWNSHIP OF
The Beaveb Valley
Cash Statements as pee
Totals
1912
1913
Con-
struction
Main-
tenance
Con-
struction
Main-
tenance
EXPENDITUBES.
Adv'ertising
$ c.
19 31
45 00
5 10
12 25
285 85
577 40
6,190 90
1,144 59
11,067 54
1,213 64
71 71
1 68
153 26
32 50
1.711 00
110 01
478 32
6,141 15
441 16
3,660 82
79 11
345 65
1,358 68
32 80
788 85
47 55
4,028 34
$ c.
3 00
$ c.
$ c.
$ c.
Audit
Barrels
3 30
5 65
246 05
124 55
1 80
6 25
39 80
Blacksmith
Board
Commissioners' fees
140 50
Construction
4,833 35
Debenture, repayment . . .
Equipment, general
2. 853 83
814 09
11 25
7,121 23
262 55
48 57
Freight and duty
Hardware
Hartman&Co., (repayable)
Interest and discount . .
1
31 60
7 50
Insurance
Loans repaid
311 00
Law costs
50
Materials
Opierating & maintenance
350 00
Office expenses, printing
and postage . . ......
■14 56
37 80
Poles
2,163 47
1,275 30
Refunds
Rent
1 00
Repairs
Stable and feed . . ....
24 40
8 40
Secretary, salary
41 85
130 00
Sundries
9 10
22 35
Switching and long dis-
tance tolls
Travelling expenses
Teaming
97 21
11 00
889 90
94 78
5 00
13 20
2,131 21
650 85
86 25
201 85
3 75
Tools . . .
Telephone Association . . .
5 00
i,786 36
344 85
Total, construction ....
25,804 57
17.470 90
29 23
8,782 15
14, 209 65
72 41
970 30
Totals
43,304 70
8,782 15
72 41
14,209 65
970 30
1919
MUNICIPAL AUDITOE.
101
EUPHRASIA.
Municipal Telephone System.
Secretary-Treasurer's Books.
1914
1915
1916
1917
1918
Con-
struction
Main-
tenance
Con-
struction
Main-
tenance
Con-
struction
Main-
tenance
Main-
tenance
Main-
tenance
$ c.
$ c.
5
,15 00
$ c.
$ c.
5 50
10 00
$ c.
$ c.
8 66
10 00
$ c.
$ c.
2 00
10 00
35
J
1
54 50
69 40
91 45
33 00
64 00
600 60
756 95
1,144 59
634 48
458 00
17 17
71 62
12 11
22 15
is 95
11 89
1 68
4 15
7 50
200 00
50 00
7 50
38 10
10 00
500 00
12 50
2 31
"**97*oi"
192 27
1,028 50
196 98
27 10
700 00
286 05
1,153 03
9 17
995 21
44 87
948 65
50 48
1,665 76
87 30
128 75
89 80
4 00
80 00
62 75
832 47
12 00
12 00
516 77
37 11
99 65
69 55
170 25
439 89
90 ao
11 35
206 00
4 75
150 00
96 00
75 00
553 26
78 00
1,733 61
1 741 47
8 21
31 70
5 50
4 78
7 20
2 80
8 20
1,484 17
1,328 60
1,729 46
1,566 28
2,891 63
3, 952 60
6,288 22
1,484 17
1,729 46
1,328 60
1,566 28
2,891 63
3,952 60
6,288 22
102
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MUXICIPAL AUDITOR.
U);{
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104
EEPOET OF THE
No. 8
TOWNSHIP OF EUPHRASIA.
The Beaver Valley Municipal Telephone System.
Statement, of Loans and Repayments.
Borrowed.
Repaid.
J. A. Conn
Stuart Bros
J. C. Lanktree
Mary Reekie
John Veitch
Township of Euphrasia
William Armstrong
Stuart Bros
Elisha Parkinson . ,
Merchants Bank . . ,
Interest paid
$2,001 55
4,000 00
1,000 00
1,000 00
1,000 00
5,000 00
1,000 00
1,000 00
1,500 00
5,700 00
$23,201 55
6,331 57
Rachel Conn
Peter McAuslan . . .
Stuart Bros
J. C. Lanktree
Mary Reekie
John Veitch
Flora Irwin
William Matthews .
George Taylor
Fred. Birch
John Comack
Joseph A. Hawkins
J. R. Kerr
$29,533 12
The Beaver Valley Municipal Telephone System.
Debenture Account.
Proceeds.
Brent, Noxon Co $42,314 41
Township of Euphrasia 462 02
$1,495 66
995 13
4,994 70
1,234 03
1,219 49
1,198 02
1,198 18
1,182 75
3,306 68
1,113 75
6,019 70
3,181 95
2,393 08
$29,533 12
$29,533 12
Payments.
Loans repaid per above
statement $29,533 12
Bell Telephone Co., purchase 13,000 00
do ■ Interest. . 155 04
Township of Euphrasia, acc't. 47 50
Bank interest 1 05
Bank interest 39 72
$42,776 43
$42,776 43
1919
MUN^ICIPAL AUDITOR.
105
TOWNSHIP OF EUPHRASIA.
Euphrasia Municipal Telephone System.
Cash Statement — Comparing Statement Submitted with Vouchers and Records Produced.
Receipts, August, 1912 to 17 January, 1913.
1912.
Lump sum
Aug. 14 Molsons Bank, loan
Sept. 18 Molsons Bank, loan
1913.
Jan. 11 C. G. Devitt, loan
16 Hugh Baird, rental
Amount for which no details were furnished
Expenditures, Same Period.
Wages
Materials . . . .
Poles
Board
Teaming ....
Digging
Freight
Miscellaneous
Amount unsupported by vouchers
Statement
Figures.
$6,078 00
5,078 00
Statement
Figures.
$1,213 64
2,633 23
925 70
555 12
413 91
175 20
136 12
21 50
),074 42
Records and
Vouchers.
$3,500 00
2,000 00
475 00
15 00
88 00
$6,078 00
Records and
Vouchers.
$1,336 16
2,626 38
955 36
597 85
242 25
126 30
$5,884 30
190 12
$6,074 42
8 M.A.
106 EEPORT OF THE No. 8
TOWNSHIP OF EUPHRASIA.
Adjustment of Balance fkom Cash Statements.
Euphrasia Municipal Telephone System.
Balance from cash statement $405 44
1912 receipts not in cash statements 88 00
1912 expenditures not in cash statements $190 12
Due from T. I. Fawcett, 1914 7 38
1918 receipts not in bank statement 3 30
1918 expenditures not in bank statement 6 95
Cash in bank per pass book 299 59
$500 39 $500 39
Notes and Interest Paid out of Debenture Proceeds.
McCullough & Young (Brodie Notes) $1,627 92
William Matthews 2,252 49
Jas. Nelson 905 45
W. H. Erskine 557 38
C. G. Devitt 562 12
Elizabeth Hawkin 1,470 45
J. A. Hawkin 1,135 75
Frederick Birch 1,278 79
$9,796 35
Debenture proceeds 9,176 50
Balance paid out of revenue $619 85
July 21st, 1919
I'o the Reeve and Councillors of the Township of Thurlow, Ontario.
SiES, — Acting under the appointment by J. W. Sharpe, K.C., Provincial
Municipal Auditor, approved by Order-in-Council dated the 2nd of July, 1919,
I have made an investigation of the books and accounts of your Township for the
investigation of charges made by Mr. Poucher. Your Council passed a resolution
requesting the Provincial Municipal Auditor to make an investigation of your
accounts in regard to certain charges made by Mr. D. Poucher of Plainfield P. 0.,
Ontario.
On the 17th July, 1919, I examined Mr. Poucher at Belleville, Ont., at which
time he requested an audit of the accounts of the Township of Thurlow for the
years 1913 to 1918 inclusive, but only so far as to account for the differences in
the closing cash balances shown on the Treasurer's statements for the period from
January 1st, to December 15th, of each year, and the opening cash balanccKS as
shown on his statement as at January 1st, of the following year.
(1) Mr. Poucher gave me the information as shown on Schedule No. 7, as
taken by him from statements of the Township.
(2) December 16th, 1918 Statement shows $384.57 disburse(^ for Board of
Health and Charity, and the Statement of December 31st, 1918 shows $612.55
disbursed for this purpose.
Mr. Poucher requested an explanation of the increase from December 16th
to December 31st.
(3) Mr Poucher charges that the Township had never prepared and submitted
1919 MUNICIPAL AUDITOR. 107
to the r&fcepayers statements of receipts and disbursements for the last fifteen days
of each year.
(4) Mr. Poucher charges that no printed statements, for the full year, had
been prepared for distribution to the ratepa3'ers prior to 1917.
Having examined the books and accounts for the years 1913 to 1918 inclusive,
in respect to the above charges, I have to report thereon as follows :
(1) (a) The cash balances as at December 16th, as given me by Mr, D.
Poucher were substantially correct as shown by the Cash Book. The Treasurer's
Statements as at December 16th, for each of the years 1913 to 1915 were not
available. A copy of each year's Statements should be carefully preserved.
(1) (&) The Statements for the years 1916-7-8, were available, and the
balances shown thereon agreed substantially with the figures given me by Mr.
Poucher.
In checking the 1918 Statement, I found an error in that the cash balance
should have been $36,562.59.
(1) (c) The balances brought forward as at January 1st, in each year were
substantially correct as shown by the Cash Book.
(1) (d) The differences in the cash balances which Mr. Poucher charges
were unaccounted for in each year, were the result of the transactions for the period
from December 16th to 31st, of each j-ear, comprising receipts and disbursements.
I have prepared Schedules Nos. 1 to 6 attached, which show in detail the
receipts and disbursements between December 16th and 31st of each year.
The balances as shown on the schedules attached agree substantially with those
given by Mr. Poucher. These balances were the cash and bank balances as at
December 31st, in one year, and were carried forward on January 1st, of the fol-
lowing year,
(2) In explanation of the amount disbursed for Board of Health and Charity
between December 16th and 31st, in 1918, a reference to Schedule Xo. 6 attached,
gives these disbursements in detail. The principal items were the Medical Health
Officers' fees for services rendered from March to December 31st.
(3) I was informed by the Eeeve and Treasurer that no statements had been
prepared showing the receipts and disbursements for the period only from December
16tli to 31st, in any year, neither did I find any evidence that such had been
prepared.
Section 237, sub-section 9, of the Municipal Act reads as follows:
" The Council of every town, village and township shall hold a meeting on
the 15th day of December in each year, and shall immediately there-
after publish a detailed statement of the receipts and expenditures of
the corporation for the portion of the year ended on that day, together
with a statement of assets and liabilities and uncollected taxes, and a
similar statement respecting the last 15 days of the next preceding
year."
(4) In the course of my examination I found completed statements and
reports signed by the Auditors for the year, from January to December 31st of
each year under review.
This is in accordance with Section 237, Sub-section 2.
Section 237, Sub-section 7, provides that the Clerk shall publish the abstract
statements and reports in such form as Council shall direct.
In 1917 and 1918 the abstract statements and report were printed in detail.
Summary of Report on Mr. Poucher's charges:
108 BEPORT OF THE No. 8
Charge No. 1.
Cash balances as shown in the Treasurer's Statements as at December 15th,
in each )-ear, were fully accounted for by the receipts and disbursements for the
period December 16th to December 31st in each year, and the closing cash balance
as at December 31st. This was, in each case, the opening balance as at January 1st,
of the following year.
Charge No. 2.
Excessive disbursements for Board of Health and Charity from December I'Sth
to December 31st, 1918, included the Medical Health Officers' fees for services
rendered from March to December 31st.
Charge No. 3.
The Council have not complied with the requirements of Section 237, referred
to before in this report.
Charge No. 4.
Auditors' Statements have been published for the years 1917 and 1918, but
not for the years 1913 to 1916 inclusive.
I found that no money of the Municipality had been lost.
The Cash Book and Accounts of your Treasurer are well kept. All information
required was freely given by your Reeve and Treasurer.
Respectfully submitted,
Gordon A. Peters,
Chartered Accountant.
Cost of this Audit, $78.85.
TOWNSHIP OF THURLOW.
Statement of Receipts and Disbursements.
December 16 to 31, 1913.
1913.
Dec. 15 Balance
16-31 Collector of taxes
J. P. Maclnnes, fines
Discount on note • • •
Interest on county rates
18 J. W. Walker, hardware
19 N. Vermelyea, B. of H. Chairman
R. D. Watson, B. of H. Inspector
J. Brenton, B. of H, Treasurer
R. D. Watson, B. of H. Inspector
Robt. Garbutt, B. of H. Member, 2 days
J. A. Faulkner, B. of H.. M.H.O
C. A. Gallery, B. of H. Secretary
Dr. D. W. Faulkner, M.H.O
Dr. J. A. Faulkner. M.H.O
C. A. Gallery, Member
20 John Ray, gravel
J. W. Hamilton, fixing bridge
Disburse-
Receipts.
ments.
$8,299 00
21,795 40
100 00
3 55
1 70
$18 25
2 20
2 50
2 20
20 00
5 40
2 40
12 50
131 00
133 75
2 00
3 30
2 75
1919 MUN^ICIPAL AUDITOR. 109
Dec. 20 J. H. McDonald, statute labour $24 50
Porter Cook, gravel 2 90
R. D. Watson, gravel 3 00
22 W. Brook, culvert 5 00
J. Britton, gravel 10 50
Thos. Hume, culvert v 6 00
Geo. Tillson, bridge 7 00
R. Elvins, groceries 29 62
D. Blooker, B. of H. supplies 42 25
J. S. McKeown, B. of H. supplies 39 50
27 S. C. Way, work on bridge 8 00
30 J. Brenton, work on buts 8 45
Intelligencer, printing 5 50
W. W. Kurt, gravel 27 00
B. Mallory, county rates 12,532 70
Bank note 2,000 00
County Treasurer, grant ^ 50 00
F. S. Anderson, coal ' 7 25
Debenture and interest 808 41
Schools 13,857 51
Cash on hand 386 31
$30,199 65 $30,199 65
TOWNSHIP OF THURLOW.
iSXATEMENT OF RECEIPTS AND DiSBUBSEMENTS.
December 16 to 31, 1914.
Disburse-
1914. Receipts. ments.
Dec. 15 Balance $9,972 00
16-31 Collector of taxes 15,234 95
Rebate on note 50
iSchools $14,994 80
21 Porter Cook, gravel 1 20
J. S. Vermelyea, gravel 1 80
Robt. Wright, gravel 3 90
17 B. Mallory, county rates 6,000 00
19 B. Mallory, county rates 1,500 00
C. V. Edmunds, electric fixtures, hall 74 10
Bank note 1,000 00
21 N. Vermelyea, B. of H. Chairman 3 20
R. J. Garbutt, B. of H. Member 3 70
R. D. Watson, B. of H. Memiber 3 40
J. Brenton, B. of H. Treasurer 3 20
C. A, Gallery, B. of H. Secretary 21 75
F. A. Faulkner, M.H.O., 1 day 3 50
F. A. Faulkner, M.H.O., services 348 75
R. D. Watson, Sanitary Insp 27 00
23 The Intelligencer, printing 9 80
26 Walker Foundry Company 4 30
W. Worden, gravel 5 55
J. G. Shaw, groceries 7 30
R. McCoy, ambulance 2 50
29 J. S. McKeown, disinfectant 37 50
D. G. Bleeker, fumigation 41 50
Dr. Faulkner, services 151 75
W. B. Brentice, groceries 6 62
B. Mallory, county rates 1,000 00
R. Elvins, groceries 35 12
Bank overdraft 121 53
Cash o I hand -, 36 74
$25,328 98 $25,328 98
110 REPORT OF THE No. 8
TOWNSHIP OF THURLOW.
Statement of Receipts and Disbursements.
December 16 to 31, 1915.
Disburse-
1915. Receipts. ments.
Dec. 15 Balance $5,827 00
16-31 Collector of taxes 29,386 59
16 Florence Bradley $13 00
17 N. Vermelyea, B. of H. Chairman 3 20
R. J. Garbutt, B. of H. Member 3 80
J. Brenton, B. of H. Member 3 20
J. A. Faulkner, B. of H. Member 3 20
R. D. Watson, B. of H. Member 3 20
C. A. Gallery, B. of H. Member 3 00
. C. A. Gallery, B. of H., bal. salary 18 75
G. A. Gallery, B. of H., assisting Dr. Faulkner 3 00
D. W. Faulkner, B. of H., services 405 75
J. A. Faulkner, B. of H., services 53 25
R. D. Watson, B. of H. Inspector 21 50
16 B. Mallory, county rates 10,000 00
Geo. Meldrum, patriotic , 10 00
John Walker, hardware 42 74
R. D. Sills, drawing timber 1 62
Kitchison & Earle, dry goods 39 90
22 John Creeper, gravel 129 52
R. Elvin, provisions for needy 35 77
The Schuster Company, lumber 25 12
Geo. Hamilton, cement walk 220 84
The Intelligencer 2 50
24 B. Mallory, county rates 7,000 00
J. S. McKeown, disinfectant 42 75
29 D. G. Bleeker, drugs , 39 40
30 R. Blvins, provisions 16 61
Interest on bank overdraft 1 20
16-31 Schools 15,171 85
Balance in bank and cash on hand 1,898 92
$35,213 59 $35,213 59
TOWNSHIP OF THURLOW.
Statement of Receipts and Disbursements.
December 16 to 31, 1916.
Disburse-
1916. Receipts. ments.
Dec. 15 Balance $5,201 38
16-31 Collector of taxes 20,023 35
Bank note 1,988 85
16 B. Mallory, county rates $5,000 00
B. Mallory, county rates 2,500 00
Point Anne Quarries, stone 112 70
Geo. Hamilton, walks 91 14
Geo. Hamilton, road job 47 00
Geo. Hamilton, College St 42 00
18 Board of Health, 4 members 13 80
C. A. Gallery, % salary and 1 day 21 75
Treasurer, 1 day 3 20
D. W. Faulkner, M.H.0 194 25
J. A. Falconer 243 50
R. D. Watson ; 21 00
Mrs, J. A. Falconer, dinners for Red Cross 8 40
23 Kitcheson & Earle, goods for soldier's wife 22 54
Dr. R. W. Tennant 5 OO
27 The Schuster Co., plank 38 89
J. S. McKeown, disinfectant 47 85
1919
MUXICIPAL AUDITOE.
Ill
Dec. 27 Schools
Porter Cook, gravel
W. J. Harrison, gravel
Bank note
Interest on overdraft
30 Geo. Hamilton, job on road . . .
Geo. Hamilton, job on road . . .
31 Balance in ibank and on hand
115,492 43
2 30
12 00
2,000 00
25
50 00
81 25
1,162 33
$27,213 58 $27,213 58
TOWNSHIP OF THURLOW.
Statement of Receipts and Disbuksemexts.
December 16 to 31, 1917.
1917. Receipts.
Dec. 15 Balance |7,674 89
16-31 Collector of taxes 13,472 03
22 Council meeting, 5 members
Clerk's salary, 14 year
Clerk's stationery allowance
Quarter's postage
Caretaker, % salary, extra, $10.00
Treasurer's salary
Treasurer's quarter's postage
Collector, quarter's postage
W. C. Farley, salary
J. Brenton, for cement walks and gravel delivered ...
Point Anne Quarries, stone
A. 0. Garrison, food for Jackson
W. Prentice, food for Mrs. Ross
S. C. Gay, food for Mrs. Bradshaw
"Wood for hall
Downey Co., coal for Mrs. Bell
Blake Collins, Secretary, Farmers' Inst
C. A. Gallery, amended School Act
C. A. Gallery, selecting jurors
C. A. Bagley, nails
C. A. Gallery, work on shed
C. A. Gallery, attending Court of Revision
John Ray, attending Court of Revision
John Ray, selecting jurors
N. Vermelyea, selecting jurors
N. Vermelyea, attending Court of Revision
C. A. Gallery, committee work
John Fitzgerald, sheep killed by dog
24 iS. G. Gay, groceries, patriotic
J. W. Walker, hardware and cement
18 Bank note
22 Bank note
B. Mallory, grant on College St
26 N. Vermelyea, B. of H., Chairman
R. J. Garbutt, B. of H., Member
J. Brenton, B. of H., Member
J. A. Falconer, B. of H., Member
G. A. Gallery, 1 day and salary
J. S. McKeown, B. of H., disinfectant
J. A. Falkner, B. of H., M.H.O
D. W. Falkener, B. of H., M.H.O
War Stamps
Bank Note '
Earle & Cook, goods for soldiers
Geo. Hamilton, building culvert
28 Don. G. Bleeker, disinfectant
The InteUigerieer
R. Elvins, groceries, patriotic
Disburse-
ments.
$15 00
87 50
10 00
10 00
20 00
38 75
5 00
5 00
275 00
105 21
18 75
26 00
11 09
13 88
11 25
5 75
10 00
25 00
00
4
5
3
3
3
4
4
3
10 00
34 66
15 31
40 92
2,000 00
3,000 00
300 00
21 75
97 25
257 50
260 00
5 00
1,500 00
21 75
13 00
80 00
3 00
37 32
112 EEPORT OF THE No. 8
Dec. 29 R. Marshall, 1 day with team $4 00
Eddie Emmerson, 1 day 2 00
J. W. Loney, 12 yards gravel 15 00
P. Johnston, laying walks 7 50
Geo. Smith, 4 days' team 16 00
Geo. Smith, 6 pieces cedar .7 20
T. J. Kelly, 18 yards gravel 1 80
C. W. Calnan, 18 yards gravel 12 00
Jno. Creeper, 36 yards gravel 9 00
Wm. Thompson, 80 yards gravel 12 00
15-31 Schools 11,706 84
31 Balance in bank and on hand 918 96
$21,146 92 $21,146 92
TOWNSHIP OF THURLOW.
Statement of Receipts and Disbursements.
December 16 to 31, 1918.
1918. Receipts.
Dec. 15 Balance $36,562 59
16-31 C. Mallory, interest on county rate 99 67
Collector of taxes 5,498 45
W. C. Farley, collector, salary
A. C. Dafoe, groceries for Mrs. Reeves
A. C. Dafoe, for Mrs. Belch
Richard Howes, gravel
Wm. Kelly, gravel
C. A. Gallery, 14 hours' work
J. Brenton, 9 hours' work
B. Mallory, county rates .■ .'
Geo. Sprackett, piece of land
Intelligence Printing Co
N. VanAllen, stringers . for culvert
J. G. Shaw, 2 shovels
R. Elvins, groceries for needy .-.
Robt. Orr, for taking Mrs. Godfrey to hospital
J. G. Shaw, groceries for Mrs. Fisher and Mrs. Oliver
R. Elvins, groceries for needy
Earle & Cook, dry goods, Red Cross
N. Vermelyea, B. of H., Chairman, 1 day
R. Ganbutt, B. of H., 1 day
C. A. Gallery, B. of H., % salary and 1 day
J. Brenton, B. of H., 1 day
D. W. Falkner, B. of H., M.H.O. account
J. A. Falkner, B. of H., M.H.O. account
D. W. Falkner, B. of H., 1 day and mileage
J. S. McKeown, B. of H., disinfectants
War stamps
Thurlow Red Cross, November and December
Blake Collins, Sec. Farmers' Inst
School accounts
31 Balance in bank and on hand
Disburse-
ments.
$275 00
4
82
6
05
1
70
5
10
4
20
4
10
20,887
02
25
00
4
00
3
00
1
50
24
04
2
00
11
04
11
93
18
38
3
20
3
80
21
75
3
20
37
75
112
00
3
40
84
30
4
00
400
00
10
00
15,292
83
^,896
60
$42,160 71 $42,160 71
I
1919 MUNICIPAL AUDITOE. 113
TOWNiSHIP OF THURLOW.
Statement shoxcing differences 'between cash talances, as at December 16, in one year,
and cash balance as at January 1 of folloiving year, as given by Mr. D. Poucher.
1913 1914 1915 1916 1917 1918
1 (c) December 16,
st3,tGiiiGrit closiusf
cash balance $8,299 00 $9,972 00 $5,827 00 $5,20100 $7,647 00 $36,37100
ib) Jan. 1, statement
opening cash
balance 386 00 36 00 1,898 00 1,162 00 918 00 4,896 00
(c) D i ff ere n c es,
which Mr. D.
Poucher charges
as unaccounted
for $7,913 00 $9,936 00 $3,929 00 $4,039 00 $6,729 00 $31,475 00
123 Bay Street,
Toronto, Oxt., 15th October, 1919.
To THE Mayoe and Council,
Toiuyi of Sturgeon Falls, Ontario.
Gextlemex, — Acting under appointment from the Provincial Municipal
Auditor, J. W. Sharpe, K.C., which was confirmed by an Order-in-Council under
date of the 24th day of July, 1919, an inspection, examination and audit of the
books, accounts, vouchers, and money of the Municipal Corporation of the Town
of Sturgeon Falls, and of the Sturgeon Falls Separate School Board was undertaken.
Petition.
The prayer of this petition is that an audit be made of the books, accounts,
vouchers, etc., of the Corporation of the Town of Sturgeon Falls as well as those
of the Sturgeon Falls Separate School Board.
Some of the reasons for the granting of this petition are as follows :
1. Since the last Provincial Audit the Public School Board has not received
from the Town Clerk the yearly statement which is required, and the Board have
no means of checking up the receipts and expenditures for Public School purposes.
2. Further than this, the Public School Board has written to demand tli
statement and accounting of the monies due them under the Act respecting the
Town of Sturgeon Falls, being E.S.O., 5 George Y, 1915, Chapter 7-i. The monies
due under this Act have not been paid, but the Council have advised the Public
School Board that there are no monies due them.
3. There is also considerable dissatisfaction with the collection of taxes from
the Imperial Land Company in the Town of Sturgeon Falls.
•1. It is also alleged that the Council, without authority under the Municipal
Act, did enter into certain contracts and spent Municipal funds on bame.
5. With regard to the petition for audit of the books for the Separate School
Board, it is alleged that these books are not in good shape. In addition to this, on
the 11th of April last, a demand was made by the Separate School Board on the
Town Council for $6,000, which was claimed as due the Separate School Board.
The contention of the Separate School Board is that there is a whole year's
taxes due them which the Council did not pay. The Council apparently was not
in a position to deny this, and on the 11th of April, 1919, without further investi-
gation, passed a resolution as follows : " That the sum of $2,500 be paid the
114 EEPOET OF THE No. 8
Separate School Board pending an audit report on same for both Public and
Separate Schools. The resolution was carried."
Dealing with the foregoing enumerated paragraphs explanation in short form
is made hereunder, but the fuller details are contained in report under the separate
headings.
1. Every Municipal Council shall annually account for all moneys collected
for Public School purposes, and pay over the same to the School Board of the
Municipality of the section. Chap. 266, Sec. 47-2.
The Town has paid to the Public School the full amount of their requisitions
and thought that this completed the liability in the matter although they appear
to have been at all times a year behind on account of the dilatory tax collections.
The question of what was collected has really not been taken into consideration
and no report each year has been rendered by the Town to the School. There has
been n© separation made in tax collections, and from the town books they could
not easily ascertain what has not been collected.
2. What is due the Schools under the Special Act has been ascertained, but
it is only payable when collected.
In 1916 there was paid to the Separate School $493.90, and the Public School
$846.11, in respect to the collections made from the Imperial Land Company. The
whole matter is no involved that it is dealt with under the headings of Special
Act and Schools.
3. For the past fifteen years the taxes in respect to the Imperial Land Company
have given every one cause for dissatisfaction. The Council appear to have done
all in their power at all times to close this matter up satisfactorily and have
engaged the best legal services in this respect, but due to the wrong assessments,
not sufficient land description, and finally the Company going into liquidation, it
has remained to this date a vexed problem. This matter is dealt with further
under the Imperial Land Company tax arrears.
4. During the period under review all of the work undertaken appears to
have been completed by the Council's own workmen and it i§ not apparent that they
entered into any contracts worth mentioning.
5. Separate School Board cash book, cheques, and vouchers were all destroyed
in the fire at Michaud & Levesque, Limited, on the 19th of July of this year.
Eeport on this matter and statements of School Funds is contained under the
heading of Separate School. Council have apparently paid over to the Separate
School Board a little in excess of what has been collected but there is still due
them an amount when collections of tax arrears are all made.
Scope of Audit.
General audit of the Town books was made from the 1st January, 1915 to
30th June, 1919, and of the Public School for similar date.
It was necessary to go back over some of the tax rolls and other records for
previous years. The source of the most worry appears to be the Imperial Land
Company taxes, and in 1915, when by Special Act of Legislature these taxes were
defined and confirmed a clear start was made. To have attempted to deal with
taxes prior to 1915 would have indeed been a hopeless and thankless task and
as the Special Act determined a stated amount of the Imperial Land Tax Arrears
this was unnecessary.
Quarterly and annual statements and special reports from the Town Auditors
were on file, and reference thereto lessened the work considerably.
1919 MUNICIPAL AUDITOE. 115
Treasukee's Statement.
The detailed .statement of receipts and payments of the Corporation for the
portion of the year ending on the 15th day of December is preceded by a statement
of the transactions for the period from 15th to 31st December for the previous year.
In going over these it was noted in the years 1916 and 1917 that the statements
as exhibited were not correct as printed. In the sub-statement for the period
from 15th to 31st December, 1915, the balance of cash on hand at the 15th and
31st was not shown. By taking these balances into account there is a difference
of $38.25 and this is due to a clerical error. In the statement for the period
ending 15th December, 1916, the loan receipts are sh't)wn as $10,000 instead of
$11,000. Loan repayments are shown at $10,000 instead of $16,500. This makes
a net difference of $3,500, and instead of a bank balance of $1,479.97 as shown on
the statement, there was an overdraft of $1,020.03.
The statement from 15th to 31st December, 1916, was also incorrect as there
is a payment of $27.75 on December 30th not included among the disbursements.
These inaccuracies are only due to carelessness in the preparation of the
statements as the auditor's statements for the various years are correct. However,
they give rise to grave comment among the ratepayers and in future errors of
this kind should be avoided.
Balance Sheet.
Balance Sheet as at the 31st December, 1918, has been amended and is
attached hereto. Alterations made are enumerated.
Public School Buildings are the property of the Public School supporters
and should not appear among the assets of the Corporation. It will be noted that
the Separate School Buildings are not included although the levies made for the
building and maintenance are similar, with the exception that the Council do
rot issue debentures for Separate School as they do for Public School Buildings.
The residue debenture debt created through school buildings, is a debt of the
municipality, yet on the other hand the town looks to the school supporters for
the payment of that debt. It has been the practice of including tlie public school
buildings, so it has not been changed on the balance sheet.
Ratepayers' investment appears as $17,233.81, and represents the amount of
their net worth in the passive assets. Deducting the schools, the investment is
reduced to $30,197.68.
General Fund Surplus is the most important matter to deal with and the
amount of $21,216.78 appears unwarranted and not conducive to correct municipal
financing, unless the conditions are taken into consideration. The whole surplus
is made up of tax arrears, and the greater part of these are ou account of the
Imperial Land Company's property, and their collection is problematic. One
thing sure, is, that the Council cannot decrease the amount of their levies in any
year, with the assumption that any large amount of such arrears will be collected,
and in the past years they have had to provide for a revenue outside of this com-
pany's assessment, so as to meet their obligations.
Cash in Bank has been increased $300. On May 8th, 1917, cheque number
962 was issued to W. L. Fortier, who was at that date acting as collector of water
rates. The purpose of this payment was to cover the quarterly charge for fire
hydrants. This cheque was apparently never handed to Mr. Fortier, as the Council
decided to cease tlie procedure of issuing cheques to the water collector and have
116 EEPORT OF THE No. 8
him return them with his other water collections to the Town Treasurer. However^
since the date of issue, it has been carried on the cash book as an outstanding
cheque. Cheque should now be destroyed and an entry made in the cash book
to correct the bank account. All outstanding cheques should be periodically
enquired into, and those of long outstanding, dealt with.
Cash in collector's hands amounting to $413.12 has been shown on the balance
sheet, and arrears of taxes, 1918, have been reduced by this amount.
Arrears of taxes, 1916, appear as $25.37, instead of taxes over-collected $50.63.
This is caused by collection of dog taxes of $76 being credited to the tax account
in error, in 1917.
Arrears of taxes 1917, are shown as $51.77, instead of $32.87. Collector's
account for that year was not debited with an amount of $28.90, appearing in the
exemption section of the roll. This amount was for sewers.
Arrears of taxes 1918 have been reduced by the amount in the hands of the
collector, of $413.12, as stated previously, also by an amount of $613.99, which
had been credited by the Treasurer to Water Eevenue. This is on account of the
payments made by the collector to him being marked incorrectly.
Debenture debt is reduced by $147.91. Interest payment under by-law 54a
being debited to the principal unpaid, and principal payment being debited to
interest account.
Accounts receivable of $50.48 dates back to 1st January 1914. These should
be dealt with and either collected or written off.
Amounts due to the Public and Separate School Boards were exhibited as
the total levy made in 1918 for these purposes. Balance due on levies for former
years had not been considered, neither were the ahiounts due under the adjustments
caused by the Special Act taken into account. Inclusion of the amended figures
adds $6,276.18 to the amounts due the schools.
Balances due on the collector's rolls should not be carried forward from year
to year but dealt with. The collectors for the following years are apparently
responsible for these amounts :
Year 1915 $65 19
Year 1916 25 37
Year 1917 51 77
A\^ater users" accounts, receivable at the year end, had not been drawn off,
so their inclusion in the balance sheet was not possible.
Assessment Eolls.
Rolls for the years 1915 and 1916 were compared with collector's rolls for
the same years. In 1917 and 1918 combined, assessment and collector's rolls had
been used, so this was not needed.
Alterations made were verified with the minutes of the Court of Revision
and County Judges' initials.
Nineteen hundred and fifteen Eoll No. 498a Dominion Express, business
assessment $2,000 was reduced by Court of Eevision $1,025, which would leave
$975. This amount, however, appears as $875.
Dates of delivery of notices were entered in the years 1915, 1916 and 1917.
In the year 1918, they were not in all cases entered.
Assessor's affidavit was affixed to the rolls for various years.
1919 MUNICIPAL AUDITOR. 117
TOWN OF STURGEON FALLS.
Balance Sheet, as at 31 Decembeu, 1918.
Assets.
durrent $42,285 74
Cash in bank $13,938 51
Cash in collector's hands -. 413 12
Collector's roll, 1914 65 19
Collector's roll, 1916 25 37
Collector's roll, 1917 51 77
Tax arrears, 1918 27,741 30
Accounts receivable 50 48
$42,285 74
Passive 147,242 21
Waterworks $44,375 92
Public School buildings 25,011 05
Sewers 53,446 74
Sidewalks 13,666 41
Municipal biuldings and lands 4,719 69
Waterworks, tools and equipment 1,810 20
Horses, harness and vehicles 644 50
Band instruments 100 00
Fire halls and appliances 3,467 70
$147,242 21
$189,527 95
Li.\BiLrnES.
Current $21,068 96
Public School —
Levies for maintenance $11,957 63
Levies for debentures 1,589 43
Special Bill, 1914 149 01
$13,696 07
Separate School —
Levies for maintenance $6,634 38
iSpecial Bill, 1914 738 51
7,372 89
$21,068 96
Deferred $100,008 40
Waterworks debentures. By-law No. 54 A $10,806 62
Public School, " No. 79 1,492 10
Sewers " No. 106 12,878 08
Municipal Buildings " No. 168 11,000 94
Consolidated " No. 169 14,667 55
Sewers " No. 177 16,004 09
Sewers " No. 197 5,110 09
Public School " ■ No. 179 6,482 82
Sidewalks " No. 198 3,689 58
Consolidated " No. 282 17,876 53
$100,008 40
Surplus 68,450 59
General funds $21,216 78
Ratepayers' investment 47,233 81
$68,450 59
$189,527 95
118
EEPORT OF THE
No. 8
Tax Akkeaes.
liiPEEiAL Land Company, Limited.
Special Act Respecting the Town of Sturgeon Falls.
Arrears of
taxes due
to town.
Payment of
arrears in
three in-
stalments.
Whereas the Corporation of the Town of Sturgeon Falls by its
petition has represented that the Imperial Land Company, Limited, is
in arrears in payment of taxes on certain lands in said Town of Sturgeon
Falls for the years 1906-1914, inclusive; and whereas the said Corpor-
ation has prayed for special legislation validating and confirming the
Assessment Rolls and the Collectors' Rolls covering the lands of the
Imperial Land Company, Limited, and declaring that the arrears of
taxes for such years are due and owing and constitute a special lien
upon the several parcels of lands for the several amounts as set out
in the Schedule hereto, enforceable under the provisions of section 9-i
of " The Assessment Act " and that payment of such arrears may be
enforced by all the other remedies given by the said Act in respect
of arrears of taxes; and whereas it is expedient to grant the prayer of
the said petition;
Therefore, His Majesty, by and with the advice and consent of the
Legislative Assembly of the Province of Ontario enacts ts follows:
The arrears of municipal taxes including school rates for the years
1906-1914, both inclusive, against the several lots or parcels of land
in the Schedule hereto belonging to the Imperial Land Company,
Limited, in the Town of Sturgeon Falls, are hereby fixed and deter-
mined at the amounts set out in the said Schedule hereto opposite each
lot or parcel and the amount of arrears of taxes so fixed and determined
as against any such parcel may be recovered with interest at the rate
of six per centum, per annum, from the first day of, January, 1915, as
a debt due to the said Town of Sturgeon Falls, by the Imperial Land
Company, and shall be a special lien upon the lands set forth in the
said Schedule hereto, for the amounts therein mentioned, in priority
to every claim, privilege, lien or encumbrance of every person except
the Crown, and also against any other owner of the whole, or part, who
has acquired the same or any interest therein subsequent to the first
day of May, 1914.
The said arrears of taxes shall be payable in three equal instal-
ments, on the 1st day of October, 1915, the 1st day of October, 1916,
and the 1st day of October, 1917, together with interest thereon at the
rate of six per centum, per annum, from the 1st day of Januar}', 1915,
computed on the unpaid amounts, payable annually, with the instal-
ment of arrears.
^f^prcnisions Subject to the provision for payment by instalments as herein-
of Rev. ^ before provided, all the provisions of the " Assessment Act," including
■' ■ "*■ all rights, remedies and powers of the municipality for the collection
of arrears of taxes shall apply to the arrears of taxes hereby fixed and
1919 MUNICIPAL AUDITOE. 119
determined against each of the parcels or lots set out in the schedule
in the same manner as if the said arrears had been properly imposed
under the provisions of the " Assessment Act."
The assessment of the several lots or parcels in the schedule hereto Assessment
is hereby fixed for each parcel for each of the years 1915, 1916 and years i9i5,
1917, at the amount set opposite each such lot or parcel in the schedule ^^^^' ^^^^•
hereto.
The proportion of said arrears of taxes (including any interest Proportion
thereon), payable to the Public School Board shall be thirty -three and payable to
one-third per cent, of the amount of such arrears set opposite each s^^^ooi
lot or parcel in the schedule hereto the owner or occupant of which Board.
is entered in the Assessment Eoll of the said town for the year 1914 as
a Public School supporter.
The proportion of said arrears of taxes (including any interest Proportion
thereon), payable to the Separate School Board shall be forty-four per separate
cent, of the amount of such arrears set opposite each lot or parcel in Board,
the schedule hereto, the owner or occupant of which. is entered in the
Assessment Boll of the said Town for the year 191-4 as a Separate
School supporter.
Such proportion of the said arrears of taxes as may be payable Payment
to the respective School Boards shall be paid by the Town to the Boards,
respective School Boards only as and when the same are received or
recovered by the Town.
Except so far as they have been agreed upon or settled between Provision
the parties heretofore, each party to any action or preceeding instituted costs,
by the said Town against the said Company with respect to any of
the matters covered by this Act shall bear and pay his own costs.
Tax arrears as enumerated in the Special Act were listed, and those for the
Public School separated from the Separate School. On the attached schedule, the
total of the arrears amount to $13,676.40.
Those for Public School are $11,081.22, and by applying the 331/3 per cent,
the amount due this school is $3,693.74. There have been levied on the Imperial
Land Co. properties prior to the year 1915 and which remained uncollected at
that date.
For maintenance $2,650 99
For debentures 893 74
Making a total of $3,544 73
according to a special report on file.
The Special Act gave school credit for $3,693 74
The levies gave school credit for 3,544 73
Leaving an additional credit of $149 01
coming to the school
120 EEPORT OF THE Xo.8
Those for the Separate School are $2,595.18, and taking the 41 per cent, as
provided in the Special Act, the amount due the school is $1,141.80. There has
been levied on the properties prior to the 5-ear 1915 and which remained uncollected
at that date $103.29. There is then an additional credit to the school of $738,51.
Imperial Land Company did not pay any of the three equal instalments as
called for by the Act. Payments have been made from time to time, mostly on
lots they have sold, but the bulk of the taxes have remained unpaid.
The lawyers who are acting for the Town to enforce payment have apparently
had a very difficult task, and the condition now is, that the Company has signed
a conveyance of about eighty-five lots to the town. This is dated 4th July, 1919.
In respect to the proceedings to secure payment of taxes on the balance of the
land, judgment is now being sought that the Town has lien on lands and can
enforce by sale under court direction. The lawyers state that the case will come
up in October.
TOWN OF STURGEON FALLS.
Special Act, Bill No. 60, George V, 1915, Re Imperial L\nd Co., Ltd.. Taxes.
Page No. Arrears Total. Public School. Separate School.
3 $881 44 $418 97 $462 47
4 281 25 281 25
5 360 99 360 99
6 175 00 175 00
7 845 92 467 00 378 92
8 74 77 74 77
9 49 43 49 43
10 50 61 50 61
11 833 61 269 23 564 38
12 554 20 131 57 422 63
13 114 54 114 54
14 96 48 ■ 96 48
15 278 35 278 35
16 158 09 158 09
17 396 95 296 74 100 21
18 2,474 48 2,474 48
19 2,674 67 2,046 75 627 92
20 138 74 138 74
21 156 95 156 95
22 283 66 283 66
23 138 77 138 77
24 336 81 336 81
25 165 '34 165 34
26 78 46 78 46
27 51 94 51 94
28 45 92 45 92
29 56 77 56 77
30 97 86 . 97 86
31 37 42 37 42
32 19 31 19 31
33 ■ 14 47 14 47
34 542 63 542 63
35 21 21 21 21
36 36 43 36 43
37 62 80 62 80
38 49 51 49 51
39 129 68 129 68
40 202 11 202 11
41 205 29 205 29
42 385 19 385 19
43 118 35 79 70 38 65
$13,676 40 $11,081 22 $2,595 18
at 33%% at 44%
$3,693 74 $1,141 80
1919 MUXICIPAL AUDITOE. 121
Tax Collectoe's Accounts.
Those lor the years 1915, 1916 and 191T have been mentioned in the section
headed Balance Sheet. The small balances remaining should be cleared up.
Statement of the account for the settlement of the 1918 roll is attached hereto.
List of tax arrears were checked from the roll and found correct. There appears
to be a difference in the settlement of $46.22, this amount being overpaid by the
collector.
Upon receiving a list of the tax arrears, the clerk shall mail a notice to each
person appearing on the roll with respect to whose land any taxes appear to be
in arrears for that year. Faithful observance of the provisions of this section
would ensure prompt discovery of any errors made in the collector's returns. If
the collector should omit t-o give credit on the roll for any payment to him, the
account of the clerk and notice by him to each ratepayer appearing to be in
arrear, would at once lead to the detection of such omission.
Tax Arkears.
Arrears of taxes on the return of the 1918 roll on the loth August, 1919,
amounted to $21,552.70. These v;cre analysed so that those for Public School
could be separated from the Separate School. They were further separated, as
shown on the attached schedule, and the results are as follows :
Summary.
$18,949 42 Public School.
2,591 72 Separate School.
Imperial Land Co |13,294 75
General 5,753 73
Ont. Northern & Temagami Ry 1,270 36
S. F. Electric Light & Power Co 1,222 30
$21,541 14 $21,541 14
TOWN OF STURGEON FALLS.
Tax Collector's Accorxx for 1918 at August. 1919.
To taxes per 1918 roll $56,822 74
To percentage added C.B. 215
C.B. 218
C.B. 221
By cash collected to 31 December, 1918
31 March, 1919
31 March, 1919
27 June, 1919
27 June 1919
15 August, 1919
15 August, 1919
By tax arrears, per lists
To difference
$57,063 29 $57,063 29
33 76
64 13
96 44
$28,446 75
2,449 45
33 76
3,102 31
64 13
1,317 75
96 44
21,552 70
46 22
132
EEPORT OF THE
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1919 MUNICIPAL AUDITOR. 123
Summary.
$18,949 42. .• Public School.
2,591 72 Separate School.
Imperial Land Co $13,294 75
General 5,753 73
Ont. Northern & Temagami Ry 1,270 36
S. F. Electric Light & Power 1,222 30
$21,541 14 $21,541 14
TOWN OF STURGEON FALLS.
Reconciliation of Collector's Cash.
1 January to 2nd September, 1919.
Balance on hand, 1st January, 1919 $413 12
Collections —
Taxes to 31st March, 1919 2,449 45
Interest added to March, 1919 33 76
Taxes to 27 June, 1919 3,102 31
Interest added to June, 1919 64 31
Taxes to 15 August, 1919 1,317 75
Interest added to August, 1919 96 44
Water rates to 31 March 1,366 69
17 June 1,514 66
2 September 1,449 13
By payments to Treasurer —
To March 31st, 1919 $4,850 CO
" April 30, 1919 1,500 00
" June 30, 1919 1,950 00
" July 31, 1919 1,200 00
" August 31, 1919 1,800 00
By balance on hand, September 2, 1919 507 62
$11,807 62 $11,807 62
The item of $11.56 for sewer arrears is a charge for local improvement against
church property, not collected, and was not drawn off as an arrear by the collector,
but was later included.
There is no tax arrears register used and the tax arrears are carried forward
from one year's roll to the next, the ten per cent, being added in transit.
In the clerk's office there is a tax arrears register, purchased with the intention
of entering up the arrears, but so far no entry has been made therein. The only
way to find out what years are in arrears, is to check back from year to year.
This is a clumsy method and one which would be obviated by the use of the register.
Tax Sales is the final resort in the collection of taxes, and sale can only take
place after property is in arrears for three years, so it is very important to have
this information clearly set out.
Income Tax does not appear to be collected in many cases. Among the tax
arrears for 1918 there are a number returned, and some better method should
be adopted in their collection.
Collector's Eolls.
In all cases there was a summary of the roll contained in the back, but it
only exhibits the total by wards and then a grand total. Each page is added
separately and it was found necessary to make a complete summary of page totals
to verify the totals entered in the back of the roll. It would be much wiser to
have this summary entered up in detail, and not only enter the totals and destroy
the details.
124 BEPORT OF THE No. 8
Extensions were verified in iotal. That is, assessments were multiplied by the
various rates each year and were found correct.
Dates of transmission of notices were not entered in many cases.
Clerk's certificate was appended to each of the rolls.
Collector's oath was not attached to any of the rolls seen. This is of the
utmost importance. Strict attention must be paid to the following sections.
" At or before the return of his roll every collector shall make oath in writing
that the date of every demand of payment or notice of taxes required by sections *
107 or 108 and every transmission of statement and demand of taxes required
by section entered by him in roll has been truly stated therein. Every other person
who has delivered or mailed a notice pursuant to sections 104, 106 or 108 shall
in like manner, at or before the return of the roll, make oath that the date" of
the delivery or mailing of every such notice by him has been truly stated in the
roll. Every such oath may be according to Form 10 and shall be written on or
attached to the roll and may be taken before the Treasurer or before any of the
persons mentioned in Section 228, R.S.O., 1914, Chap. 195, Sec. 116.
On the Roll for 1915, number 1,154, the taxes for Frank Gagne, Lot 5, East
King Street, are extended as $152.40'. This amount should be $142.40, there
being an error of $10.00 over added.
It will be noticed that there is a difference of $3.05 in the total taxes for
year 1917, as shown by recapitulation at end of roll.
The figures, according to amounts taken from the roll, are:
$55,581 24
Recapitulation at end of roll , 55,578 19
Difference $3 05
Made up as follows:
Total taxes, local improvement (sidewalks) $638 77
Total shown at end of roll 634 77
Difference $4 00
Add separate iSchool rate 02
Add General Debenture rate 03
$4 05
Deduct arrears of taxes 1 00
$3 05
Amounts for Local Improvement Sewers were not included in the summary
of roll for 1917.
Separate School $11 56
Public School 11 56 paid
Presbyterian Church 5 78
$28 90
Those not paid are apparently not carried forward as arrears.
The Rolk generally are in a very good condition, and with the few exceptions
mentioned, they were in order.
During the past several years the rolls have certainly been very much delayed
in handing them to the Collector and also in their final return to the Treasurer.
For instance, the 1918 roll was not returned until the 16th of August, 1919.
This has been the cause of much dissatisfaction as the ratepayers are paying
in one year for the past year's taxes. Attention is drawn to the pamphlet desig-
1919 MUNICIPAL AUDITOE. 125
nated as " Suggestions touching the duties of officials," compiled by the Provincial
Municipal Auditor. J. W. Sharpe, K.C., containing a synopsis of all the main
points of Municipal law as effecting officials. The section headed " Collector's
JRoll " should be diligently read and followed.
Town Clerk stated that a special endeavour would be made this year to collect
the taxes within the time specified by the Act, and there is no doubt that the
past dilatory way of handling the rolls has been the cause of much litigation.
Collectoe's Cash Book.
While the roll is in the hands of the collector, all cash received is entered
into a special cash book. Statement of the amounts collected and paid over to the
Town Treasurer was checked and found correct although it was necessary to
group water and tax collections together to arrive at a correct balance. As already
stated, division of the water and tax collections paid over to the Treasurer in 1918
was incorrect.
It is of importance that a separate bank account be kept for tax collections,
and a cash book, similar to that suggested for the water department, be used, or at
least the columns headed that way. All receipts should be deposited intact daily
and payments to Treasurer should cover all deposits to date, and in this way the
municipal cash book will exhibit the true standing of the tax account.
Additions of the cash book from November, 1917 to March, 1918, were made
in pencil.
TOWN OF STURGEON FALLS.
Summary of Collector's Rolls, for the Year 1915.
Purpose. Rate. Amount.
Town levy 6 mills $7,022 53
General debentures 8 mills 9,373 13
Public School, general 5% mills 7,215 08
Public School debentures iy2 mills 1,878 54
Separate School, general 11 mills 5,675 85
Local improvement, sewers 1,769 65
Local improvement, sidewalks 769 69
War tax 1 mill 1,772 37
$35,476 84
Arrears of taxes ; 19,883 65
$55,360 49
Year 1916
Town levy 5 mills $5,769 64
General debenture 6 mills 6,921 33
Public School, general ' 4i^ mills 5,507 01
Public School debentures 18-10 mills 2,203 49
Separate School, general 11 mills 5,814 37
Local improvements, sewers 1,893 43
Local improvements, sidewalks 811 15
War tax 1 mill 1,752 58
$30,673 00
Arrears of taxes 22,101 94
$52,774 94
126 REPORT OF THE No. 8
Year 1917.
Town levy 5 mills $5,756 55
General debenture 6 mills 6,906 58
Public School, general 41/2 mills 5,429 13
Public School debenture 1 8-10 mills 2,172 66
Separate School, general 11 mills 5,993 80
Local improvements, sewers 1,769 65
Local improvements, sidewalks 769 69
War tax 1 mill 1,751 80
$30,549 86
Arrears of taxes 25,060 28
$55,610 14
Year 1918.
Town levy 6 mills $6,966 90
General debenture 6 mills 6,966 90
Public School, general 7 mills 8,556 98
Public School debenture li/^ mills 1,835 00
Separate School, general 11 4-10 mills 6,235 80
Local improvements, sewers 1,769 65
Local improvements, sidewalks 769 69
War tax 1 mill 1,769 96
$34,870 88
Arrears of taxes 21,951 86
$56,822 74
Tax Receipt Books,
Tax Receipts were not on hand for 1915, 1916, 1917, and from Januarj^ 1st,
1918 to August 27th, 1918.
Tax Collector says that when he removed his office he liad them all burnt, as
he thought it unnecessary to keep them as they had already been checked.
Receipt No. 3635 was used as a 3rd copy for No. 3634, amount, $45.00
Receipt No. 3643 was used as a 3rd copy for No. 3642, amount, $15.00
Receipt No. 3761 was used as a 3rd copy for No. 3760, amount, $13.50
Receipt No. 3802 was used as a 3rd copy for No. 3801, amount, $15.00
Receipt No. 4447 was used as a 3rd copy for No. 4446, amount, $15.00
Receipt No. 4509 was used as a 3rd copy for No. 4508, amount, $20.00
Receipt No. 4561 was used as a 3rd copy for No. 4560, amount, $5.00
Receipt No. 4606 was used as a 3rd copy for No. 4605, amount, $24.00
Receipt No. 4514, original was detached, duplicate blank.
Receipt No. 4756, G. B. Cockburn, dated July 15, 1919, for $4.00, water rates.
Above amount was not entered in cash book. Entry has now been made on
September 2nd, 1919.
Rates.
Sections of the Municipal Act as quoted hereunder are given for the purpose
of emphasizing that the " calendar " current year is meant in respect both to Town
and Public School estimates.
It is evident that Section 319 provides for the Town financing the Public
School until tax times.
Except where otherwise provided by this or any other Act, a corporation shall
not incur any debt the payment of which is not provided for in the estimates for
the current year, unless a by-law of the Council authorizing it has been passed
with the assent of the electors. Chap. 192, Sec. 289.
1919
MU^^ICIPAL AUDITOE.
127
A Council may, either before or after the passing of the b3'-law for imposing
the rates for the current year, authorize the head and treasurer to borrow on such
security, if any, as the by-law may authorize, such sums as the Council may deem
necessary to meet the current ordinary expenditure of the Corporation, and the
sums required to be raised in the current year for High and Public School purposes
until the taxes are collected. Chap. 192, Sec. 319.
The amount so borrowed must not exceed 90 per cent, of the ordinary expendi-
ture for the next preceding year, together with the amount required to be raised
for Public School purposes for the current year.
The Council of every Municipality shall, in each year, prepare estimates
of all sums required for the purposes of the Municipality during the year, making
due allowance for the cost of collection, and for the abatement of taxes and for
taxes which may not be collected. Chap. 192, 298.
The Council of every Municipality shall, in each year, assess and levy on the
whole ratable property within the municipalitv', a sum sufficient to pay all debts
of the corporation, whether of principal or interest, falling due within the year.
Chap. 192, Sec. 297.
TOWN OF STURGEON FALLS.
Town Levies, Yeabs 1915-1918.
Purpose
Year
1915
1916
1917
By-law No. By-law. 345 By-law 356 By-law 372 By-law 386
1918
Passed '11 Feb., 1916 4 Dec, 1916 7 Sept., 1917 5 Aug., 1918
Town 'General . .
T own jDebenture
Public Scho ol JGeneral . .
Public School Debenture
Separate School
Provincial War Tax
Public School Eate...
Separate School Rate.
Mills
6
11
1
22J
26
Mills
5
6
41
11
1
18tV
23
Mills
5
6
4|
11
1
23
Mills
6
6
7
li
llf
1
21|
241
ASSESSMENTS
Years 1915-1918
Public School
$1,255,392
515,046
$1,229,877
522,103
$1,206,961
544,687
$1,222 278
Separate School
5.38,898
Total Assessment
Less Exemptions —
Spanish R.P. & P. Mills
1,770,438
600,000
1,751,980
600,000
1,751,648
600,000
1,761,176
600,000
1,170,438
1,151,980
1,151,648
1,161,176
128 EEPORT OF THE ^0.8
Local Improvements.
Eegister of Special Rates contains a record of the local improvement assess-
ments. It is incomplete in some respects and the columns are not put to the use
they were intended for. There is a difference between the levies and the amount
called for in the by-laws to be raised as follows :
Sewers Walks
Year By-laws Tax Roll By-laws Tax Roll
1915 $1,693 60 $1,769 65 $809 83 $769 69
1916 1,693 60 1,769 65 809 83 769 69
1917 1,693 60 1,769 65 809 83 769 69
1918 1,693 60 1,769 65 809 83 769 69
Sewers
Walks
$6,774 40
3,239 32
$7,078 60
3,078 76
$3,239 32
$3,078 76
$10,013 72
$10,157 36
Total
A money by-law shall recite among other matters : " The amount of the
debenture debt of the corporation." Chap. 192, Sec. 288.
The Council may, when the work undertaken is completed, borrow on the
credit of the corporation at large such sums as may be necessary to defray the
cost of the work undertaken, including the corporation's portion of the cost, and
may issue debentures for the sums so borrowed.
The amount borrowed, in respect to the owner's portion of the cost, shall
not be deemed to be part of the existing debenture debt of the corporation. Chap.
193, Sec. 40.
Local Improvements.
Purpose Annual Town's Ratepayers'
By-law No. Levy Pjortlon Portion
177 Sewers $1,369 09 $1,369 09
197 Sewers 422 83 $98 32 324 51
198 Walks 1,040 49 230 66 809 83
$2,832 41 $328 98 $2,.503 43
Water Charges and Collections.
This department is left entirely in the care of the Collector, Mr. Blagdon.
Collections as shown in the water cash book have been accounted for, but the
charges made have not apparently been dealt with to any great extent. This is
due mostly to the system now in use not readily permitting of total charges being
obtained.
The present books consist of a cash book, loose-leaf ledger (a separate sheet
for each water user), and duplicate receipts. Charges are made quarterly to the
individual accounts, but no total of such charges has been made.
Cash is credited up to the respective accounts and a great many allowances
or adjustments are made, with any authority. The methods now used are not
secure enough and a more complete system is outlined hereunder.
Since the present collector has taken over, the collections have shown a marked
increase, and the yearly totals are exhibited.
Year 1915 $4,992 44
Year 1916 4,862 12
Year 1917 4,013 81
Year 1918 7,200 44
Year 1919 to September 2 4,330 48
1919 MU]SnCIPAL AUDITOR. 129
The above figures are without considering the hydrant rentals, which the Town
paid in 1915 and 1916, of $1,300 each year, which have been deducted from the
totals. After the year 1916 these rentals ceased as it was thought that it only repre-
sented a transfer. It must be remembered, however, that the Water Eevenue
should get credit for the fire protection it offers.
Collections as received were entered in the Water Cash Book and deposited
into the Bank D'Hochelaga. The account kept with this bank, however, contained
both water and tax collections.
Paid cheques issued by Mr. Blagdon, to Town Treasurer, for transfer over
of water and tax collections from 1st December 1918 to March 31st, 1919, were
not seen, as he could not find them.
Cheque stubs, however, were compared with the entries in the Town Cash Book.
This bank account should be absolutely for town purposes, but it is noticed
that certain cheques were drawn thereon payable to the Northern Electric Light
and Power Co.
July 22. 1918 $284 23
Sept. 12, 1918 90 00
Oct. 11. 1918 343 63
The collector stated that he had made collections on their account, depositing
the money in the Town account, and paying over in this manner.
Xo cheques were seen for transfer of funds from previous collectors to the
Town Treasurer.
Duplicate water receipts have all been destroyed, only those for the current
year are in evidence.
The collector states that when he moved his office recently he thought it
unnecessary to be burdened with them further, and as they had been checked
by the Town Auditor he burnt them.
In municipalities it is of the utmost importance that records should be re-
tained. It is not advisable to determine the period of retention, but at least the
past ten years' records sihould be kept of vouchers such as these.
Charges, unless undue carelessness is shown, should not result in a loss to
the municipality. The following section is of importance.
Eates to be Liex ox Lot or Building.
The sum payable by the owner or occupant of any building or lot for the
public utility supplied to him there, or for the use thereof, and all rents, rates,
costs and charges by this Act to be collected in the same manner as rents or rates
for the supply of a public utility, shall be a lien and charge on the building or lot
and may be levied and collected in like manner as municipal rates and taxes are
recoverable. Chap. 20-1, Sec. 27.
It will be noticed on the rt^conciliation of the Collector's Cash Book that in
the year 1918 the Collector paid over to the Treasurer $613.99 more than he
collected. This was due to wrong markings on the cheques of the division between
tax money and water rates, thus water revenue was increased by $613.99, according
to the Municipal Cash Book, and tax collections decreased for a similar amount.
In 1919, to the 30th June there was an addition of $377.99 overpaid in the
same way. This alone emphasizes the poor system now in use.
9 M.A.
130 EEPOET OF THE No. 8
System.
Water Eegister is suggested for use along the lines of attached sketch. This
form would be elongated so as to contain the four quarters, so that location or
name of users would only need to be written once a year.
Each quarter would show the arrears at the first, charges due on the period,
cash received, allowances made, and arrears at the end of the period. In this
manner, by a summary of page totals, the quarterly figures could be obtained.
Cash would be agreed with the cash shown in the cash book and the arrears at
the end would be the balance as shown in the reconciliation.
Charges once made should only be written oif by authority of the Council
and a list of such allowances should be made, and when properly authenticated
and mentioned in the minutes, be handed to the Collector for entry in the Eegister.
Such list being retained for audit and other purposes.
Cash Book, as form attached, will take care of the entry of all receipts. These
should be deposited intact in the bank daily, so that the deposits in the bank will
balance the cash receipts. Payments as made to the Treasurer should cover all
deposits to a certain date. It is possible that all expenditures on account of water
maintenance could be made through this bank account, but in any case separate
account is needed for the water.
Dealing with the bookkeeping of the Town Treasurer, he should receive
quarterly, the amount of the charges made by the collector. He will then debit
water users register with this amount and credit water revenue. The same account
will be credited with the amount received from the collector. At the end of
any period this will disclose the amount of uncollected accounts.
The outstanding accounts were requested' from Mr. Blagdon, and he replied
as follows:
" In answer to you query of the 5th instant, I beg to say that the uncollected
water rates, as at August 31st, stand at $428.85, distributed among 114 consumers.'^
It would be the duty of the Town Auditors to verify the register and in this
way charges as well as collections would be accounted for.
1919
MUNICIPAL AUDITOR.
131
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132
EEPORT OF THE
Xo.8
TOWN OF STURGEON FALLS.
Water Cash Book.
Date
Received from
Folio
Rect. No
Bank
Lasn
1
Dr.
Cr.
t
TOWN OF STURGEON FALLS.
Recoxciliatiox of Watek Collector's Cash Book.
Year 1915.
Jan. 1 Cash on hand
Dec. 31 Cash received as per collector's cash ibook
By cash to treasurer
By balance on hand
Year 1916.
Jan. 1 Cash on hand
Dec. 31 Cash received as per collector's cash book
By cash to treasurer
By balance
Year 1917.
Jan.
1 Cash on hand
Cash received as per collector's cash book
Dec. 31 By cash to treasurer
By balance (refunds)
Year 1918.
Jan. 1 Cash received as per collector's cash book
Dec. 31 By cash to treasurer ^
To cash overpaid
$26 06
6,192 44
),218 50
?6,181 25
37 25
$6,218 50
$37 25
6,062 12
$5,640 29
459 08
$6,099 37 $6,099 37
$459 08
4,013 81
$4,468 24
4 65
$4,472 89 $4,472 89
$7,200 44
$7,814 43
613 99
$7,814 43 $7,814 43
1919 MUXICIPAL AUDITOR. 133
Year 1919 to 30 June, 1919.
Jan. 1 Cash overpaid $613 99
To cash received as per collector's cash book |2,881 25
Dec. 31 By cash to treasurer 3,258 54
To cash overpaid 991 28
13,872 53 $3,872 53
Debentures.
Eegister in which tlie is!«tie.s are recorded is a good form.
Payments as made are marked therein as to date and cash book folio.
Debenture issues under By-laws numbers 168, 169, 196, and 282 should have
the totals thereof inked in.
In the case of number 169 the maturity dates have not been marked, with
the exception of the first two years.
Xumber 197 has been entered leaving out tlie year 1919 and thus making
it appear as if the last debenture is redeemed in the year 1938 instead of 1937.
These figures should be corrected on the register.
Differences between the ledger account balances and the principal unpaid
as exhibited in the debenture register are small. Contrast of these is made liere-
under.
Ledger Debenture
By-law No. Account. Register.
54 A $10,806 62 $10,806 56
168 11,000 94 11,000 96
169 14,667 55 14,667 58
197 5,110 09 5,109 91
Debenture statement at 31st December, 1918, was checked and it was found
that there was a difference of principal unpaid in ^A'^aterworks Debentures \inder
by-law number 54A. This was due to the interest payment in the year 1918 of
$576.54 being debited against the ledger account of the debenture, instead of the
principal payment of $724.45. This made the outstanding liability appear $147.91
greater than it should be.
Rate of interest on debenture issue under by-law number 282 is six per cent.
(6%) not five per cent. {o%), as shown on statement. Full particulars should be
entered of this issue in the register.
Statement of debentures has been amended and is attached hereto.
The equal annual payments were checked and found correct.
13^
EEPOET OF THE
No. 8
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1919
MUNICIPAL AUDITOR.
135
By-Laws.
Those from tlie year 1915 were perused and were clean, legible and in good
form.
With the exception of the following, all bore the signatures of the Mayor
and Clerk and the seal of the Municipality.
By-law No. 378 was not signed by the Mayor, as also were several passed
in the year 1919. These, however, have since been signed.
By-law Ko. 300 fixes the assessment of the Spanish River Pulp and Paper
Mills at $600,000 for General Town Rate for a term of ten years, from 1st January,
1912.
By-law No. 108 passed 29th September, 1902, ratifies agreement for water
pumping for a term of ten years, from 1st January, 1913, at a rate of $1,500
per annum. Minutes of Council under date of 10th June, 1912, contains a
resolution that " Letter of Ontario Paper & Pulp Co., Limited, of June 7th,
setting forth their intention to pump water for the town for a term of ten years
at $1,500 be placed on file."
Insueance.
.Premium.
$27 50
16 50
Expires.
2 Nov., 1920
2 Oct., 1920
Policies on Town properties were examined and statement of these is adjoined
(
Policy No. Companj'. Term
462066 Caledonian 3 yrs
460849 Caledonian 3 yrs
11443972 London. Liverpool
& Globe 3 yrs
1588647 Yorkshire 1 yr.
300171 Yorkshire 1 yr.
C 47710 General Accident
16 50 2 Oct., 1920
42 00 1 Oct., 1919
29 70 llJuly, 1920
1.50 00 2 Nov., 1919
Amount.
$1,000 00
1,000 00
100 00
1,000 00
100 00
1,000 00
2,000 00
165 00
165 00
1,500 00
Insured.
Jail.
Hose and ReeL
Hose House.
Hose and Reel.
Hose House.
Storehouses.
Materials.
Mare "Nell."
Mare "Maud."
30 employees.
Minutes,
General form of the Minutes was good, but more care should be taken in(
seeing that the Mayor's and Clerk's signatures are attached thereto.
The following Minutes have not the authorized signatures appended :
Dec. 15,
June 13,
Oct. 23,
Nov. 6,
Jan. 17,
Mar. 12,
Apr. 23,
May 1,
May 7,
May 14,
June 5,
June 7,
July 3,
Sept. 4,
Sept. 7,
Oct. 1,
Oct. 11,
Oct. 22,
Feb. 4,
Mar. 4,
-Not signed by Mayor.
1915
1916
1916
1916-
1917-
1917-
1917-
1917-
1917-
1917-
1917
1917—
1917—
1917—
1917—
1917—
1917—
1917—
1918—
1918 — Not signed by Clerk or Mayor
-Not signed by Clerk.
-Not signed by Mayor.
Not signed by Mayor or Clerk.
Not signed. Mayor and Clerk's signature in pencil.
-Not signed by Clerk.
130 REPORT OF THE Xo. 8
May 6, 1918— Not signed by Clerk.
May 18, 1918—
June 4, 1918—
June 14, 1918—
June 24, 1918—
July 2, 1918—
Aug. 1, 1918—
Aug. 5, 1918 — Not signed by Clerk or Mayor.
Aug. 6, 1918—
Aug. 15, 1918—
Aug. 21, 1918—
iSept. 3, 1918— Not signed bv Clerk.
S«pt. 17, 1918— ....
Oct. 7, 1918—
Oct. 9, 1918—
Nov. 6, 1918—
Nov. 18, 1918 — Not signed by Clerk or Mayor.
Nov. 22, 1918— Not signed by Clerk.
Dec. 4, 1918—
Dec. 16, 1918—
June 2, 1918 — Not signed by Mayor.
July 7, 1918—
July 11, 1918 — ^Not signed by Clerk or Mayor.
July 18, 1918—
July 21, 1918—
Bonds.
Fidelity Bond No. 308 in the Globe Indemnity Company for $3,000 covers
the Clerk and Treasurer.. L. R. Vannier, Premium of $12,00 is paid by him
according to By-law No. 350. Expiry date of present bond is 8th May, 1919 aiid
renewal receipt No. F.1819 extends same for another year. Bond is in the
Treasurer's possession, and this is not in the best interests of the ratepayers. It
is usual for the Treasurer's bond to be in the Clerk's care, but as in this case where
he is acting in a dual capacity, the Mayor of the Towai should take care of the
bond, or direct some other place of safe keeping.
It shall be the duty of every council, in every year, to inquire into the
i^uflBciency of the security given by the Treasurer, and to cause to be entered in
its minutes the result of the inquiry. Chap. 192, Sec. 222.
In the year 1918 the cash receipts totaled to some $65,000 and the amouui
of the present bond of $3,000 does not appear adequate.
A. E. Blagdon, Tax and Water Rates Collector, is bonded in the Globe
Indemnity Company for $5,000. Policy No. 246 expires 10th December, 1918,
but it is extended for another year by renewal receipt No. F.1696. Premium of
$20.00 is paid by the Corporation under By-law No. 394.
Policy is in the Clerk's care.
Accounts Payable.
Under the present system of dealing with tlie accounts payable, the ])ayi)Jg
of accounts twice might be very easily made.
As the accounts only are put through the books when paid no provision is
made for ascertaining the correct amount of liabilities unpaid at any period.
In connection witli the passing of accounts ])efore Council, it would be better
lliat after all accounts have been certified by the Head of the particular department
1o which they refer, and after prices and extensions have been enquired into and
checked, that they be handed to the Town Clerk. He will immediately open an
account and give credit therein under the name of tlie creditor.
1919
MUXICIPAL AUDITOE.
137
At Council meetings he will submit all such certified accounts to the Finance
Committee, or to the Committee or Commission to whom they refer, so that they
may approve of them and recommend the payment thereof. It will be the duty
of the Clerk to enter all such accounts so passed for payment into the Official
'' Pay List " form of which is submitted herewith, and these, when properly
certified by the Chairman of the Committee, Avill be furnished to the Treasurer,
from which he shall issue cheques to the party so named thereon.
The Pay Lists will be numbered in consecutive order and all the entry that
will be necessary in the minutes is that Pay List number, amounting to $ ,
was passed for payment.
The Clerk, after the issue of cheques by the Treasurer, will debit each of
the accounts which he formerly credited, so that a definite detailed account may
be exhibited, and duplicate payment will have little or no opportunity to occur.
Passed in Council.
TOWN OF STURGEON FALLS.
Council Pay List.
Day of 19 . Approved .
. Finance
Committee.
Town Clerk.
Date of
Account
191
Invoice
No.
Name of Payee What For
Account Separate Total
Chargeable Items Amount
Paid by
Cheque
No.
Licenses.
Printed form with stub attachment is in use. Amounts as recorded on the
stubs were checked into the Municipal Cash Book and found correct. The following-
mentioned originals were not attached to the stubs and it is of importance that
this should be done.
License Register specially printed should be obtained and put in use. The
form of this could be along the lines of the attached ruling. If kept correctly
it will act as a check from one year to another.
Licenses themselves should be in duplicate and the carbon copy retained in
10 M.A.
iss
REPOET OF THE
No. 8
the book as a permanent record,
the number should be printed :
They should be numbered consecutively and
No. 148 for $25.00 Cancelled.
No. 149 for 25.00
No. 154 for 25.00
No. 155 for 25.00
No. 156 for 25.00
No. 202 for 25.00
No. 207 for 25.00
No. 213 for 25.00
No. 259 for 1.00
No. 264 for 5.00
No. 265 for 20.00
Original not attached to
stub July 1, 1915.
July 1, 1915.
July 1, 1915.
July 1, 1915.
July 1, 1915.
July 29, 1916.
Dec. 19, 1916.
Jan. 8, 1917.
Sept. 6, 1917.
Jan. 2, 1918.
Jan. 2, 1918.
License No, 262 for A. Forsy, $5.00 received June 27th, 1917, not entered
till November, 1917. See Cash Book 180.
Payments received by Chief Constable on account of licenses were gone over
and found correct.
All cash received had been handed over to Treasurer, the amount as shown
in the cash book agreed with the constables receipts. The form of cash book used
by the Chief Constable is not suitable.
CORPORATION OF THE TOWN OF STURGEON FALLS.
Register of Licenses for the Yeab, 19 .
Name of Licensee
Street
Calling
Date
of Issue
Serial
No,
Payment
made
Official
Receipt No.
Cash Book.
Cash in the hands of the Treasurer at 30 June, 1919, amounting to $103.42,
was deposited in the bank on 3rd July, 1919,
In many instances the total additions appeared only in pencil.
Changes in the cash book were very often made by scraping out with a knife.
This should not be persisted in, but any incorrect figures should be ruled
out in ink, and the correct amounts substituted above.
Payments were not all authorized through the minute book, and a list of
same appear on attached schedules.
1919 MUXICIPAL AUDITOR. 139
The Bank d'Hochelaga savings accoujit is mixed in such a manner with the
current account, in the Royal Bank, that it makes the checking of same very
confusing.
No attempt is made in the cash book to show transfers from one bank to the
other as both accounts are contained in one column.
Deposits in the ca.sh book vary from those shown in the Bank pass book.
This arises through the system of eliminating savings account entries from
the cash book. All transfers from one bank to the other should be shown clearly
in the cash book on the date that the transactions were made.
Deposits should also agree with the amount shown in the Bank pass book, no
manipulations of any kind being resorted to.
Cash was not always deposited on date received, and in some cases did not
reach the bank until the following month. All cash should be deposited in the
bank as soon after receipt as possible, and should be held over for no purpose
whatever.
If cash is required for petty payments, a cheque should be drawn for petty
cash.
Royal Bank (current account) book for 1915 was not on hand, but a list
of the deposits was taken from the bank ledger sheets and verified with the cash
book.
Tbeasueer's Cash Receipts.
Cash receipts were all compared with the entries on the duplicate of the
Treasurer's receipt book, with the exception of cash received for which no receipt
was given.
A receipt should be given for all monies received, otherwise the value of
the receipt book is useless.
Duplicate receipts for year 1915 were not seen.
Receipt Xo. 1,619, amounting to $7.50, from W. Monette had not been entered.
The Treasurer is going to have this amount entered in the cash book.
Receipt Xo. 41:6, cash received from F. St. Onge on June 10th, 1918. Amount
shown on duplicate receipt is $18.55, but entered in cash book 195 as $18.50.
Receipt Xa 466, cash received from Cockburn Hardware Co. on June 13th,
1918. Amount .shown on duplicate receipt $26.35, but entered in cash book 196
as $26.25.
Payments.
The following memoranda are made on the irregularities that were observed
when the cash book was gone over in respect to the cheques, invoices and minute
book authorization.
Year 1915.
In October, Cheque Xo. 288 in favour of Field Lumber Co. for $200 was
not endorsed.
In December, Cheque X'o, 387 in favour of Robt, Lillie for $6,84 was not
endorsed.
Invoice of May 15th, J, F, Prieur & Son, has been carried forward as $7.35
instead of $5.30. Xo voucher was on hand to cover this difference of $2.05,
Invoice of December 6th, C. Britton, entered as $12.00 should be $17,00.
Invoice of April 1st, H. M. Legault, $15,78. Cheque entered in Cash Book
as $15.98.
140 EEPORT OF THE No. 8
Payroll cheques in May 1915 for $178.30. The Minute Book, page 408,
authorizes $198.30 to be paid.
Cheque No, 312, in favour of P. Dupis for $13.50. Minute Book folio 470
authorizes $24.75.
Cheque No. 309 in favour of N. Grencreux for $41.65. Minute Book folio 484
authorizes $4.65.
Cheque No. 384 in favour of Jo.*. Forcier for $14.73. Minute Book folio 191
authorizes $13.73.
Cheque No. 398 and 303, October, -in favour of 0. Leblanc (Constable) for
$63.33 each charged to salaries and allowances, should be Police Services, and
cheque No. 330, November.
Additions on page 138 of cash book were only in pencil.
Year. 1916.
Cheques drawn on the Bank D'Hochelaga Savings Account not on hand:
July 29th $2,000 00
Aug. 9th 2,000 00
Sept. 8th 1,000 00
I
Cash Book in May and June, additions in pencil. Folios 146, 147 and 118.
Cheques 540, 541, 542, May, cash for $6.00— $18.00 debited to waterworks
maintenance in error, should be charity.
Cash Book in December, additions in pencil. Folios 159 and 160.
In Cash Book, totals changes are made by erasing with a pen-knife. This
should not be persisted in. Any incorrect figures should be ruled out in ink and
the correct ones substituted above. See C. B. 170, 173, 173, and others.
Year 1917.
Cheques drawn on the Bank D'Hochelega Savings, not on hand :
April 7th $2,000 00
March 17th 3,000 00
Cheque No. 898, dated March 17th, in favour of Municipal World, for $14.33.
Minute Book page 71 authorizes $30.58.
Cheque No. 35, dated December 1st, in favour of j\Iichaud & Levesque, for
$135.14. Minute Book page 106, authorizes $131.64.
May 8th, Cheque No. 962, W. L. Fortier, for $300. Waterworks Hydrants.
Cheque is still outstanding and is to be cancelled.
Year 1918.
Cheque No. 39, in favour of C. French, for $39.32 not signed by Clerk, daled
31st August.
Cheque No. 175, in favour of Bell Telephone Co., for $24.05, dated 8th
October, not endorsed.
Cheque No. 2,258, in favour of Northern Electric Light & Power Co., for
$144.59, dated March. Vouchers amounting to $66.66 not on hand.
Cheque No. 52, in favour of tlie Bell Telephone Co., for $36.80, dated August
6th. Voucher not on hand for $5,00.
1919
MUNICIPAL AUDITOR.
141
Cheque Xo. 79, dated 31st August, in favour of C. French, for $39.32. Only
one voucher on hand amounting to $3.60.
Cheques drawn on the Bank D'Hochelaga not on hand, December 19th,
$3,533.80.
Cheques Xos. 87 and 88 respectively, dated June, in favour of C.P.E., for
$99.96 and $54.82 amounting to $154.78. Minute Book authorizes payment of
$153.30.
Year 1919.
Minute Book 195 authorizes $899.60 to be paid for payroll. Sundry cheques,
on June 30th, call for $906.40.
TOWN OF STURGEON FALLS.
Payments not Authorized in Minutes of CouNcrL.
Year 1915.
Cash Book
Name. Folio.
Dr. L. E. Bolster 126
Dr. L. E. Bolster 131
E. Walsh 131
W. Austin 131
Dr. L. E. Bolster 137
David Pland 138
J. Cosinean 138
D. Merchant 138
E. Legault , 138
Jas. Lacouriers 139
Chas. Chartrand 139
Alex. Gibbons 139
Jas. Lillie 139
T. Legault 139
Jesse Bradford 141
L. P. Levesque 141
Dr. L. E. Bolster 142
L. R. Vannier 143
Dr. L. E. Bolster 145
Eng. Germain 149
L R. Vannier 157
L. P. Levesque 157
L. R. Vannier .., 158
F. Bray 160
Provincial Treasurer . . 162
Northern Ontario Light
& Power 163
L. R. Vannier 163
L. R .Vannier 167
Can. Pacific Ry 172
Can. Pacific Ry 174
L. R. Vannier 179
A. A. Aubin 179
L. R. Vannier 179
L. R. Vannier 181
D. Doris Ig3
Cheque
No. Date. Amount. Particulars.
96 April 6 $25 00
203 July 14 25 00
204 July 14 38 71Police Service.
205 July 14 15 60
301 Oct. 19 25 00
325 Nov. 3 14 25
331 Nov. 3 2 25 A minute was passed
332 Nov. 3 6 20 by Council, Fol. 486,
333 Nov. 3 7 30 authorizes the pay-
334 Nov. 3 6 95 ment of $141.25 to
335 Nov. 3 9 50 pay expenses re Gor-
336 Nov. 3 11 20 man case in full.
337 Nov. 3 27 50 Total paid. . .$146.64
339 Nov. 3 22 65 Authorized . 141 25
391 Dec. 16 12 59 •
Dec. 11 26 25 Difference ... $5 39
Year 1916.
425 Jan. 29 25 00
449 Feb. 8 40 20 Vital Statistics.
513 (a) April 15 19 08
604 July 1 9 00
772 Nov. 9 4 00 Jurors.
773 4 00 Jurors.
783 (a) Nov. 16 57 44 Voters' List.
824 Dec. 29 2 50 Charity.
Year 1917.
832 Jan. 2 1,766 03 War Tax.
866 Feb. 6 36 68
867 Feb. 6 43 00 Vital Statistics.
925 April 3 5 00 Vital Binder.
1032 June 15 14 00 Freight.
1071 July 27 6 51 Freight.
2071 Oct. 15 57 20 Preparation of Voters'
List.
2072 Oct. 15 4 00 Selecting Jurors.
2073 Oct. 15 4 00 Selecting Jurors.
2113 Nov. 7 5 00 Stamps.
2149 Dec. 5 12 40 Hay.
142
REPORT OF THE
No. 8
Year 1918.
Cash Book Cheque
Jan. 10 39 80
Jan. 23 11 10
Jan. 26 18 07
Feb. 16 1,751 10
5 00
5 00
66 89
Name Folio. No. Date. Amount.
L. R. Vannier 185 2171
C. P. R Agent 186 2103
Jas. Minon 186 2104
Provincial Treas 188 2243
Postmaster 192 2329 April 30
Postmaster 197 34 Aug. 1 .
C. P. Railway 201 136 Sept. 26
Postmaster 202 162 Oct. 3 .
D. Pland 203 178 Oct. 8 .
A. A. Aubin 203 181 Oct. 8 . .
L. R. Vannier 203 182 Oct. 8 . .
C. P. Railway 204 212 Oct. 31
C. P. Railway 206 234 Nov. 6 .
A. E. Blagdon 209 304 Dec. 13
Postmaster 209 305 Dec. 13 .
Particulars.
Vital Statistics.
Charity.
Hay.
War Tax.
iStamps.
Stamps.
Freight.
Stamps.
Fine, re
Iron Bridge.
Selecting Jurors.
Selecting Jurors.
Freight on cement.
22 50 Freight on cement.
68
00
Stamps.
L. R. Vannier 212 346
Postmaster 215 418
Provincial Treas 216 438
Postmaster 218 476
Postmaster 219 511
Postmaster 221 575
Year 1919.
Jan. 15 46 40 Vital .Statlsfics, 1918.
March 31 5 00 Stamps.
April 15 1,761 18 War Tax.
May 6 5 00 Stamps.
May 31 5 00 Stamps.
June 30 5 00 Stamps.
TOWN OF STURGEON FALLS.
Payments foe Which no Vouchers Were Seen Other Than Pah) Cheques.
Year 1915.
Cash iBook
.Name. Folio.
W. L. Fortier 122
J. D. Coburn 122
Bell Telephone 122
Sturgeon Falls Advertiser 122
Dr. Conlombe 122
Town Hydrants 122
M. Lang 123
C. Britton 123
Public School Board... 124
Sep. iSchool Board 124
Jas. Lillie 125
J. E. Siere 125
A. W. Smith 125
L. P. Levesque 127
W. C. Parliament 127
A. W. Smith 127
Northern Ontario Light
& Power 127
Toronto Hospital for In-
curables 127
N. 0. Light & Power 127
M. Dyer 127
Dr. Bolster 127
Les Drost Frt 127
St. Falls Adv 127
L. R. Vannier 129
D. L. E. Bolster 131
E. Walsh 131
W. Austin 131
W. C. Parliament 133
Cheque Date. Amount. Particulars.
No.
1 Jan. 12 $10 60
2 Jan. 12 25 98
3 Jan. 12 20 15
5 Jan. 12 20 50
20 Jan. 19 5 25
21 Jan. 19 299 98
34 Feb. 2 300 00 Wharf Property.
Dr. to revenue account.
35 Feb. 2 550 00 Dr. to revenue account.
61 March 2 1,000 00 1914 Levy (School C.B.
75).
62 March 2 1,000 00 1914 Levy.
89 April 1 75 00 Legal.
90 April 1 100 00 Legal.
91 April 1 25 00 Legal.
98 May 1 55 00 Charity.
103 May 5 16 99 Charity.
105 May 5 13 83
106 May 5 65 00
107 May 5 40 00
109 May 5 . . . 6 40
113 May 5 2 25
116 May 5 ... 3 00 Charity.
117 May 5 4 80
118 May 5 11 00
158 June 8 50 00
203 July 14 25 00
204 July 14 38 71
205 July 14 15 60
227 Aug. 10 32 4?
1919
MUmCIPAL AUDITOE.
143
Cash Book
Name Folio.
Patriotic Fund 133
Jas. H. Clark 134
C .P. Railway 134
Hon. Judge Valen, Court
of Revision 135
Ont. Agricultural Society 135
Field Lumber Co 135
P.S. Board, Gov. grant . . 135
Dr. L. E. Bolster 137
Thos. Legault 137
Red Cross Fund 137
W. C. Parliament 138
Jesse Bradford 137
Sundry payments 138-141
Oscar Morel 139
Capt. Ellery, Salvation
Army 139
Clerk Div. Court, re J.
Morel 140
Tax Collector, J. Morel. 140
Provincial Treas 141
Cheque
No. Date.
231 Aug. 10
240 Aug. 14
244 Aug. 28
251
252
253
254
301
302
304
307
299
338
339
Amount. Particulars.
. 300 00
50 00 Claim re Cow.
59 67 Freight.
Sept. 14 11 20
Sept. 14 250 00 Charitv.
Sept. 14 500 00
Sept. 14 70 00
Oct. 19 25 00
Oct. 21 75 00 Legal.
Oct. 29< 300 00
Nov. 3 13 13
Oct. 6 400 00 Legal.
146 64 Gorman Case, Legal
Fees.
13 15 00
342
Dec,
341
Dec.
394
Dec,
Nov.
Nov. 23
3
30
10 00
51 26
21 24
1,768 52 War Tax.
Year 1916.
Chas. Hammond & Co. . .
Eug. Germain
228 Bn., grant
Chas. French
Township of Springer...
Agricultural Soc
F .Bray
145 512 Apr. 11 60 00 Special Audit.
149 604 July 4 9 00
149 606 July 4 31 00
155 731 Oct. 3 30 00 Claim for injuries.
159 796 Dec. 5 192 37 i?e Drains.
160 823 Dec. 20 150 00
160 824 Dec. 20 2 50
Year 1917.
Provincial Treas 162
H. McCaffery 170
C. P. Railway 172
C. P. Railway 174
Lajeunesse & J. B. La-
fleur 176
Agricultural Soc 177
832 Jan. 2 1,766 03 War Tax.
990 May 10 500 00 Team Horses.
1032 June 15 14 00 Freight.
1071 July 27 6 51 Freight.
2009 Aug. 28 100 00 Grant to Union.
2028 Sept. 1 100 00 Grant.
Year 1918.
Cash Book Chequ
Name. Folio. No
C. P. R. Agent 186 2103
Jas. Minon 186 2104
Agricultural Soc 187 2229
Provincial Treas 188 2243
A, A. Aubin 188 2244
L. R. Vannier 188 2245
T. Mailean 189 2266
Postmaster 192 2329
W. C. Parliament 193 2348
Postmaster 197 34
Mrs. Mary Stillan 200 111
Postmaster 202 162
D. Pland 203 178
A. A. Aubin 203 181
L. R. Vannier 203 182
L. E. Carter 206 255
Michaud Levesque 209 292
Fire Brigade 209 303
A. E. Blagdon 209 304
Postmaster 209 305
e
Date. Amount.
Jan. 23 11 10
Jan. 26 18 07
Feb. 6 150 00
Feb. 16 1,751 10
Feb. 16 35 00
Feb. 16 35 00
March 5 30 00
April 30 5 00
May 7 100 00
Aug. 1 5 00
Sept. 4 50 00
Oct. 3 5 00
Oct. 8 9 00
Oct. 8 4 00
Oct. 8 4 00
Nov. 6 100 00
Dec. 5 470 04
Dec. 5 70 00
Dec. 13 4 68
Dec. 13 5 00
Particulars.
Charity.
Hay.
Grant.
War Tax.
Trip to Toronto.
Trip to Toronto.
Hay.
Stamps.
Y.M.C.A. Fund.
War Tax Stamps.
Purchase of Lot 57.
Stamps.
Fine ?"e Bridge.
Selecting Jurors.
Selecting Jurors.
Surveying.
Sundry Items.
Stamps.
144
REPORT OF THE
Xo.8
Year 1919.
Cash Book Cheque
Name Folio. No.
A. A. Aubin 213 370
L. R. Vannier 213 371
Paul Bertram 213 372
Postmaster 215 418
Provincial Treas 216 438
Postmaster 218 476
Postmaster 219 511
Postmaster 221 575
Date.
Feb. 10
Feb. 10
Feb. 14 .
March 31
Amount. Particulars.
40 OOTrip to Toronto.
40 OOTrip to Toronto.
50 00 Transient Traders.
License Refund.
5 00 Stamps.
April 15 1,761 18 War Tax.
May 6 5 00 Stamps.
May 31 5 00 Stamps.
June 30 5 00 Stamps.
Fines.
Mr. J. D. Cockburii, the Police Magistrate, rendered a statement of the fines
received and paid by him since lie held office. Those paid to the Town Treasurer
were verified and found correct. He has on hand or yet to be collected $190.-
PoLL Tax axd Dog Tax.
These are collected by the Chief of Police, and in this respect he should he
furnished with duplicate receipt books clearly marked for these purposes. AA'lieii
making a settlement with the Treasurer, the books will be brought in and balanced
up so that the amount received should tally with the amount called for on the
duplicate receipts. In the ca.se of the dog tags he will account for those not issued.
dog tag number being placed on the receipt.
Bank Certificate.
Certificate from the Manager of the Royal Bank, dated September 8th. is
a& follows, and agrees with the Reconciliation in the Town Books with the exception
that the balance in the Savings Account has been credited with interest amounting
to 59c. It would be better that this balance be transferred into the Current account :
" The Current account of the Town of Sturgeon Falls as on June 30th, 1919,^
showed a credit balance of $650.18. The Savings Department account at .lune
30th, 1919, showed a balance of $14. '?8. There was no loan at that date.
" Yours truly,
(Sgd.) ^^L. J. GiLLELAND,
Manager.'^
Public School Boakd.
Statement of Account With Town.
Statement of debenture levies and payments thereon is subjoined. At tlie
1st January, 1919, there has been overlevied from 1910 an amount of $1,.589.-13.
In January and March of this year debentures issued under by-law 179 and ^^9
were redeemed amounting to $1,805.49 this leaves the account as $216.06 in favour
of the town.
Statement of maintenance levies attached hereto exhibits the School Board
credited with a balance due on levies at 31. st December, 1909, as contained in the
Provincial Municipal Auditor's report 1910, page 106. Levies have been credited
annually and payments made by the Town debited. At the 1st January, 1919,
1919 MUNICIPAL AUDITOR. 145
balance in favour of the Sehool Board was $ll,9oT.63. In ]\rarch and July of
this year they were paid $4,o00, leaving a balance still due from 1918 of $7,457.63
Under Section 5 of the Special Act, 1915, they received credit for certain
arrears and this amount was $149.01 in excess of the levies made and uncollected
against the Imperial I^and Co. The Town is only responsible to the School Board
for collections made on levies and accordingly from the estimate exhibited here-
under the taxes uncollected amount to $4,737.35,
The School Board has a credit of $7,457.63 from levies, and $149.01 under
the difference in the Special Act which makes a total of $7,606.64. Estimate of
uncollected taxes is $4,737.35. therefore the Town should apparently pay over to
the Public School Board $3,869.29.
Public School rates for the past several years were averaged and found to be
33% of the taxes paid by the Public School supporters'so this was the figure used
in determining arrears uncollected.
The arrears at 16th August, 1919, naturally included a great deal of iaierest
and from a close estimate the original amounts are 70 per cent, of the tax arrea-rs. or
otherwise practically 30 per cent, has been added to the original taxes as in1crc,-t.
Amount of tax arrears at 16th August, 1919 $18,949 42
Less interest accumulations from 1 January, 1915, estimated
at 25 per cent, of value 4,737 35
$14,212 07
School proportion of arrears 33% per cent $4,737 35
Tax Levies and Payments Thereox Debentures.
, Payments Levies
Year. Debit. Credit.
December 31. 1910 $1,805 45 $2,059 34
December 31, 1911 1,805 43 1,991 49
December 31, 1912 1,805 42 1,889 83
December 31, 1913 1,805 42 1,933 ?0
December 31, 1914 1.805 44 1,873 62
December 31, 1915 1,805 43 1,878 54
December 31, 1916 1,805 43 2,203 49
December 31, 1917 1,804 72 2,172 f>6
December 31, 1918 1,805 50 1,835 00
To balance 1.589 43
$17,837 67 $17,837 67
January 1, 1919 $1,589 43
January 2 $1,003 03
March 4 802 46
By balance 216 0€
$1,805 49 $1,805 49
August 30, 1919, to balance $216 06
146 EEPOET OF THE Xo. 8
■' - ' ' ■ — ■' '■ — — — '- ■ ■ ■ — m ■ •
TOWN OF STURGEON FALLS.
Public Sclwol Board.
Statement of Account With Town.
Tax Levies and Payments Thereon — Maintenance.
Year.
December 31, 1909 — By balance due
December 31, 1910
December 31, 1911
December 31, 1912
December 31, 1913
December 31, 1914
December 31, 1915
December 31, 1916
December 31, 1917
December 31, 1918
To balance
January 1, 1919
March 4
July 8
August 30, to balance
Payment
Levies
Debit.
Credit.
$15,447 84
$9,011 92
$5,961 99
8,719 36
5,758 36
4,242 27
5,356 48
5,271 51
6.439 91
6,000 00
5,306 43
5,439 91
7,214 58
7,846 11
5,507 01
5,000 00
5,429 13
7,500 00
8.556 98
11,957 63
$70,988 71
$70,988 71
$11,957 63
$2,000 00
2,000 00
7,457 63
$11,957 63
$11,957 63
17,457 63
149 01
7,606 64
$7,606 64
$7,606 64
August 30, 1919, by balance
By difference in amount due under the Special Act, 1915,
and levies made
To balance
August 30, 1919, by balance $7,606 64
Cash Book.
Totals oil folios 83 are in pencil. There is an error in addition on folio 85
in other salaries column of 18c.
In October, 1918, there is an error in additions of 10c.
In some cases changes and alterations are made in figures by inking over
.the old amount. This is incorrect. The old figures should be ruled through and
the new ones inserted above.
Property Liable eor Debenture Debt.
Letter from ratepayer drew attention to the levies made on account of the
Public School debentures. Some of the properties that were assessed as supporting
the Public School at the time of the issue of such debentures have since changed
ownership, and have become Separate School supporters and have not been assessed
for such debenture debt. The Act is very clear in this respect, and under Chap.
236, Section 4, this point is clearly defined.
" Xothing in this Act, authorizing the levying or collecting of rates on taxable
property for Public School purposes shall apply to the supporters of Roman Catholic
Separate Schools except that all taxable property shall continue to he liable to
taxation for the purpose of paying any liability incurred for Public School purposes
ivhile such property was s^ibject to taxation for such purposes."
1919
MUmCIPAL AUDITOE.
147
In tracing up certain assessments it was noticed that certain properties had
not been assessed for Public School debentures. Lot Xo. 9, West King, assessed
in 1906 for debentures issued under By-law 1T9 for school purposes. In 1915,
1916, 1917, and 1918 were not assessed for such purposes.
Lot 24, West King, was similar to the foregoing.
Lot 14, East King, similar to the foregoing except in the 3'ear 1918 it was
again assessed for Public School, presumably Public School supporter, as tenant
or owner, had requested this.
Lots 25 and 26, West King, were assessed in 1906 to the extent of $1,900
for the Public School Debenture issued in 1900, and since that date the lots have
been divided, and some years, where the tenant has been a Public School supporter,
they have been assessed for the debenture rate. In the year 1915 there was no
assessment and also in the year 1918.
Government Geaxts.
It was noticed that in the years 1917 and 1918 the general school grant
issued usually to the Town Treasurer and paid over by him to the Treasurer of
the School Board did not appear either in the Town cash book or in the School
cash book. The Treasurer of the school was not aware of its receipt neither was
the Town Treasurer. Request to the School Treasurer for details of Government
Grants so that these could be compared with the entries in the Treasury Depart-
ment, brought out the fact that there was deducted from the General and Special
grant, an amount to cover superannuation of teachers. The grants appeared only
as the net figures in the school cash book. Either a cheque should be remitted
to the Department of Education for the percentage on teacher's salary, or the
Treasurer should enter as a receipt the full amount of the grant, and as a payment
the amount so deducted for superannuation.
BoXDS.
Treasurer, W. C. Parliament is bonded with the London and Lancashire
Guarantee & Accident Co. for $1,000. Policy number is 75,115 and expired 1st
March, 1911, but h%s been extended yearly to the 1st March, 1920, by successive
renewal receipts. Premium is four dollars, and policv is in the care of the Town
Clerk.
Insurance.
Fire Insurance on the School property is as follows :
Policy No
1638003
C 118519
50209
8182
305391
129406
1127
23012
Company Period.
Law, Union and
Rock 3 yrs.
Scottish Union. .. .3 yrs.
London Guarantee. 3 yrs.
Hudson Bay 3 yrs.
British Colonial. ..3 yrs.
Western Asses. ... 3 yrs.
Canadian Accid't..3 yrs.
.Premium.
Expires.
Amount.
Insured,
, $44 00
Feb. 19. 1922
$4,000 00
School.
44 00
Feb. 19, 1922
4,000 00
School.
34 00
Feb. 19, 1922
4,000 00
School.
37 50
Feb. 19, 1922
3,000 00
School.
33 00
Feb. 19, 1922
3,000 00
School.
33 00
Feb. 19.1922
3.000 00
School.
17 00
June 1,1922
2.000 00
School.
$242 50
$23,000 00
$39 50
June 1, 1922
$5,000 00
School.
148 EXPORT OF THE No. 8
Cash Receipts.
It was very difficult to check cash received from the cash receipt stubs.
Receipts are not given for all cash received, and in the case of fees received
from teachers, the Trea.surer holds same up for a time and deposits in one ^um
at different periods. The value of the cash receipt is thereby' destroyed.
Receipts should be given for all monies received, and the fees received should
be deposited when received or as near to that date as possible.
Public Sc^hool
Sale of Property.
Agreement was entered into with the Trustees of the Masonic Lodge on the
11th December, 1913, for the purchase by them for $1,600, parts of lots 3 and 4r
south side of John Street. Payments were to be made a.s follows : $100 1st January,
1914, and the balance $100 annually with interest at 5 per cent.
Balance unpaid is now $500 and statement of the payments is shown hereunder.
Insurance policy on building is not in the Treasurer's care.
Dale. Principal Paid. Interest.
January 5, 1914
January 8, 1915 •.
July 30, 1915
January 6, 1916
January 2. 1917
February 26, 1917
June 18, 1917
October 23, 1918
March 31, 1919
April 28, 1919
June 18, 1919
Public School.
Purchase of Properties.
$100 00
100 00
$75 00
200 00
100 00
65 47
100 00
55 00
100 00
100 00
100 00
59 49 Oct.
100 00
100 00
35 04
$1,100 00
Deeds of properties recently purchased for school purposes were seen and par-
ticulars of these are given.
Deed of Lands, Julia Roi-lie to Public School Trustees, Section Xo. 1, Town-
ship of Springer.
June 27th, 1917— $800, parts of Lot 1 and 2 Xorth side of William Street.
Midland & Leve^sque to Public School Trustees.
April 13th, 1917— $900, parts of Lot 1 and 2 Xorth side of William Street.
1919
MUXICIPAL AUDITOR.
U9
TOWN OF STURGEON FALLS.
Public School.
Sljimary of Cash Book for Years 1915. 1916, 1917, 1918, axd to 30th Jr>'E, 1919.
Year 1915.
Disbursements.
Receipts.
Balance $1,060 60
Fees 125 30
Government grants 1,014 44
Township Springer, grant . . 176 00
Local Municipal grant, tax . . 5.439 91
Rebate 3 00
Sale of old school 375 00
Savings account 279 84
Teachers' salaries $4,510 00
Other salaries 675 00
Fuel and supplies 1,126 46
Repairs 131 62
Examinations 15 40
Equipment 87 64
Savings account 275 00
War tax stamps 06
Balance — current 1,173 07
savings 479 84
$.474 09
$8,474 09
Year 1916.
Receipts.
Balance $1,652 91
Fees 119 80
Government grant 940 80
Township Springer, grant . . 81 96
Local Municipal grant .... 7,846 11
Old school sale 165 47
Interest on savings 19 85
Sundry receipts 11 28
$10,838 18
Disbursements.
Teachers' salaries $4,327 38
Other salaries 699 96
Fuel and supplies 1.427 82
Repairs 596 35
Examinations 18 95
Printing and stationery .... 18 54
Equipment 47 41
Insurance 242 00
Sundries 24 65
Balance 3.435 12
$10,838 18
Year 1917.
Receipts.
Balance $3,435 12
Gov-ernment grant 919 84
Fees 60 00
I^cal Municipal grant .... 5,000 00
Township of Springer 95 t»0
Sale of old school 355 00
Teachers' superannuation . . 76 78
Sundry receipts 478 41
Disbursements.
Teachers' salaries $4,355 00
Other salaries 747 56
Fuel and supplies 1,334 69
Repairs 194 77
Examinations 21 60
Printing and stationery .... 4 29
Equipment 90 26
School grounds 1.743 61
War tax 3 42
Sundries 238 88
Balance 1,686 07
$10,420 15
$10,420 15
150
EEPORT OP THE
No. 8
Year 1918.
Receipts.
Balance $1,686 07
Fees 108 50
Government grant 1,041 68
Township of Springer 92 00
Local Municipal grant 7,500 00
Sale of old school 159 49
Sundry interest on savings 32 03
Superannuation fees 117 62
$10,737 39
Disbursements.
Teachers' salaries $4,709 9&
Other salaries 1,120 20'
Fuel and supplies 1,435 57
Repairs 204 55
Examinations 9 90
Printing and stationery ... 8 72
Equipment 215 24
Sundry insurance 9 00
School site 20 00
Tuition Cadet Corps 50 00
Balance 2,954 31
$10,737 39
Receipts.
To June 30th, 1919.
Balance $2,954 31
Fees 80 40
Local Municipal grant 2,500 00
Old^ school sale 235 04
Superannuation fees 75 69
Sundry receipts 10 00
Interest on savings 19 32
$5,874 66
Disbursements.
Teachers' salaries $3,029 93
Other salaries 506 50
Fuel, supplies, etc 281 79
Repairs 289 20
Insurance 275 00
Balance 1,492 24
$5,874 6e
TOWN OF STURGEON FALL'S.
Puhlic School.
Bank Reconciliation, June 30th, 1919.
Balance as per cash book $1,492 24
Balance as per pass book — savings $1,458 50
Overdraft — current account 49 70
$1,408 80
Deduct outstanding cheques 38 37
$1,370 43
Balance cash in treasurer's hands at 30th June, 1919 121 81
Outstanding Cheques,
$1,492 24 $1,492 24
Cheque No. 77 $9 00
78 6 57
79 5 79
80 5 79
81 5 61
82 5 61
Balance of cash in treasurer's hands, deposited as follows:
1919.
July 2 Savings account
2 Current account
$38 37
$35 04
86 77
$121 81
1919 MUNICIPAL AUDITOE. 151
TOWN OF STURGEON FALLS.
Public ScJiool.
Payments Charged to Wkong Accounts,
Year 1915.
C. B. 76, March 30, cheque No. 171 — Invoice in favor of Kerr, Davidson & Patterson for
legal advice re Imperial Land question. Debited to fuel supplies account, $17,08.
C. B. 76, April 27, cheque No. 187 — Invoice for $176.38, same manner as above.
C. B. 77, May 31, cheque No. 4 — Invoice in favor of W. J. Roche for $9.85, charged to
equipment, maps, furniture, etc.
Above is distinctly for repairs to ventilators, etc.
C. B. 79, Nov. 12, cheque No. 168 — Issued to Rev. C. Piercey, marked salary account,
charged to fuel supplies, etc., $25.00.
Above is for travelling expenses re Imperial Land Co., arrears of taxes.
Year 1916.
C. B. 81, cheque No. 2— In favor of Jesse Bradford for $351.67, legal fees, charged to fuel
supplies, etc.
C. B. 81 — In favor of Kerr, Davidson, Patterson & McFarlane for $200 00
C. B. 82 — In faA'or of Kerr, Davidson, Patterson & McFarlane for 250 00
$450 00
Cheques No. 25 and 34.
Above items are legal, and have been charged to supplies, fuel, etc.
C. B. 85, cheque 138 — In favor of Jesse Bradford for $7.60, charged to supplies, fuel, etc.,
should be legal fees.
C. B. 85, Oct. 2, cheque No. 120 — issued to W. C. Parliament, marked repairs, but charged
to fuel, supplies, etc., $58.57.
C. B. 85, Oct. 2, cheque 121 — Issued to R. Lillie, marked repairs, but charged to fuel,
supplies, etc., $42.91.
Year 1918.
Oct. 18, cheque No. 145 — Issued in favor of S. E. Parr, $17.88, marked supplies, charged
to equipment.
Dec, 17, cheque No. 175 — Issued in favor of E. H. Winn, $28,99, marked books, stationery,
etc., but charged to equipment account.
Dec. 17, cheque No. 181 — Issued in favor of Chas. W. Mash, $1.39, marked equipment
account, but charged to fuel supplies, etc.
TOWN OF STURGEON FALLS.
Puilic School.
No Vouchers Seen Other Than Cheques.
Year 1915.
C. B. 77, June 21, cheque No. 209, in favor of C.P.R. for freight, $170.20.
C. B. 79, Nov. 12, cheque No. 168— In favor of Rev. C, Piercey, $25.00.
Year 1916.
C. B. 84, Aug. 1, cheque No. 100— In favor of Collector of Customs for $29.48.
Year 1917.
C. B. 91, July 23, cheque No. 78— In favor of Jno. Cardiff for cartage, $75.52.
C. B. 91, Aug. 31, cheque 88— In favor of B. McConnell, $2.40.
C. ,B. 91, Aug. 31, cheque 89— In favor of Chas. Dyrill, $4.80.
C. B, 91, Aug. 31, cheque 90— In favor of W. Hodgins, $3.50,
C. B. 91, Sept. 1, cheque 91— In favor of Jno. Baxter, $5.00.
Year 1918.
Cheque No 145, Oct. 17— In favor of Miss S. E. Parr for $17.88. ^
152 EEPOET OF THE Xo. 8
TOWN OF STUROBON FALDS.
Public School.
Payments Not Authorized ix Minute Book.
Year 1915.
C. B. 75, March 1, cheque No. 160 — Issued to Tax Collector for $11.56.
C. B. 79, Nov. 12, cheque No. 168— Issued to Rev. C. Piercey, for $25.00.
Year 1916.
C. B. 84, Aug. 1, cheque No. 99— Issued to C.P.R. for freight. $195.78.
C. B. 84, Aug. 1, cheque No. 100— Issued to Collector of Customs for $29.48.
Year 1917.
Minute Book 183, authorized $50.00 salary to be paid to E. Clerk.
C. B. 88, cheque No. 28, dated March 10 is issued for $12.90.
Minute Book 184, authorized $50.00 to be paid to Jno. Duncan, who is taking the place
of E. Clark as caretaker.
C. B. 89, cheque No. 36, dated April 2nd, amount is for $37.10.
C. B. 91, cheque No. 78, dated July 23 — Issued in favor of Jno. Cardiff, cartage for $75.52.
C. B. 91, cheque No. 88, dated Aug. 31, B. McConnell for, $2.40.
C. B. 91, cheque No. 89, dated Aug. 81, Chas Dyrill, for $4.80.
C. B. 90, cheque No. 90, dated Aug. 31, W. Hodgins, for $3.50.
C. B. 91, cheque No. 91, dated Sept. 1, Jno. Baxter, for $5.00.
Year 1918.
Minute Book 5, no authorization is included in minutes for payment of Miss Downey's
salary, $60.00. Passed by council, but left out in minute book.
Public School.
Township Levies.
It was contended that in respect to the School Taxes paid by Township of
Springer on account of their share in the Union School Section that these should
be paid to the Town and by them to the Board.
This matter seems to be covered clearly by Section 24 of the Public School
Act, which states :
'■ The collectors of each municipality in which a part of a union section is
situate shall collect the school rates for that part; and the amount collected from
the ratepayers in each part of the union section shall be paid by the respective
collectors to the treasurer of the municipality in which such part of the union
section is situate, and the treasurer shall pay over the same without any charge
or deduction to the board entitled thereto."
School Board apparently does not make a requisition on the township neither
do they deduct the amount tliey expect to receive from the Township from the
amount of their estimate to the Town.
The Township appear to have paid a fixed rate of about £ve mills on the
assessment for the school section for some years past, and the clerk in writing
fetates :
" Some years ago a request by the Town was made asking the Township to
raise five mills on the dollar, but no other request was made since a few years.
The clerk has continued to charge the same percentage as formerly asked."
Equalization of assessment was made in the year 1915 and the Minutes of
the Board under date of 31st Mav contain this information.
1919 MU^nCIPAL AUDITOE. 153
School Secretary states that the assessed value of the Public Supporters this
year is $16,385.
Aseessmeiit of Public School supporters in the Town should be added to the
assessment of the supporters in the Township. The ToM'nship being called upon
by the Board to pay them an amount, based upon the percentage of their assessment
to the total assessment, of the estimates for the current year.
Minutes.
Those for the several years were read over and it was noticed that Minutes
of the 24th February, 1919, were not signed by the Secretary. With this exception
the}' were in good form.
Separate School.
Treasurer of the Separate School Board when requested to present his books
and vouchers stated that he could not do so on account of them being destroyed
by fire. The following letter was received from him in connection with the matter.
" I am sorry to inform you that it is absolutely impossible for me to supply
you with the information you have asked of me regarding the audit of the Separate
School Books. All the books and other papers belonging to the Separate School,
which I had in my possession, have been destroyed by fire on the 19th of July last
when the store where they were kept was burnt.
I regret being unable to assist 3-ou in this instance, but you will understand
that I can do nothing. I believe I could get copies of the entries of the bank books,
as regards deposits, from the bank, and from this 1 might be able to give you a
close figure of the amounts received from the Towii Council. If this would be
of any service to you I shall be pleased to obtain the information.'"
It was thought wise to take evidence under oath, and this was accordingly
done.
Mr. E. Maurice, Treasurer, Separate School Board, sworn, iStated that the
School cash book, the paid cheques, bank pass books, and other documents were
kept together in his place of business, but were not placed in the vault.
On July 19th, 1919, the building where such books and documents were con-
tained was completely gutted by fire, and all papers destroyed.
Statements have been filed annually with the Department of Education, and
outside reference to these he is not in a position to give any detailed information.
Minute Books are kept by the Secretary, Edouard Beaudin, and these are still
in his care.
The Minute Books were seen and are written in French and are only signed
by the Secretary. It is important that the signature of the Chairman be also
affixed.
Mr. Maurice is bonded for $2,000, the renewal receipt however, was burnt.
The policy also was apparently destroyed. The insurance agent, when interviewed,
gave the description of the policy as No. 6,902, Guardian, amount $2,000, premium
$8.00, renewal receipt No. 1,751, expiry date 12th April, 1920.
Copy of the policy and renewal receipt should be requested from the Company
and the documents placed with the Secretary for .^afe keeping.
Fire Insurance carried on the School Building is as follows:
Policy No. Company. Premium. Expiry Date. Amount.
84248 Nationale $62 50 18 Aug. 1922 $5,000 00.
115324 Acadia Fire 50 00 18 Aug. 1922 4,000 00
154
KEPOET OF THE
No. 8
Separate School Board.
Statement of Account With Town.
On the attached statement, Separate School Board has received credit with the
balance due them at the 31st December, 1909, as reported in the Provincial Muni-
cipal Auditors report 1910, page 106. They have also been credited annually with
levies made in the collector's roll. Payments made by the Town to them have been
charged against these levies, which resulted in a balance due them at 1st January,
1919, of $6,634.38. In April and July of this year they were paid $6,000, and
on July 21st, in the Minutes of a special meeting of the Town Council, it was
stated that the balance of $634.38, as per Special Auditor's report, be paid the
Separate School Board in full of Imperial Land arrears and levies of December
31st, 1918.
Scrutiny of the statement will show that this amount balanced up their account.
One important matter, however, seems to have been overlooked. Under the
Special Act of 1915, Section 6, it states that proportion of such arrears of taxes
including any interest thereon, payable to the Separate School Board shall be
44 per cent, of the amount of such arrears set opposite each lot or parcel in the
schedule hereto. The owner or occupant of which is entered in the Asses-sment
Pioll of the said Town for the year 1914 as a Separate School supporter.
This section gave an additional credit to the School Board of $738.51. The
amount being the difference between the levies made and uncollected in connection
with the Imperial Land Co. and what was allowed them under the Act. The result
is this, the Town's liability to the Separate School Board is $738.51, but it must
be distinctly remembered that the Town can only pay over to the School the tax
moneys when collected. It is indeed a very difficult task to follow tax arrears in
respect to what part is General Town, Public School or Separate School. It must
be done according to the Act and accordingly an estimate has been made of the
proportion of the Separate School levies not yet collected.
Statement as follows shows this amount to be $855.26 and therefore the Town
have apparently paid over $116.75 in excess of what has been collected.
Amount of tax arrears at 16 August, 1919 $2,591 72
Less interest accumulations from 1 January, 1915. Esti-
mated 25 per cent, of value 647 93
$1,943 79
School proportion of arrears, 44 per cent $855 26
Separate School rates for the past several years were averaged and founcl to be
44 per cent, over the taxes paid by the Separate School supporters. Such per-
centage is used in determining the arrears uncollected for the school.
1919 MUNICIPAL AUDITOR. 155
Tax Levies and Paysiexts Thereox.
Payments. Levies.
Year. Debit. Credit.
December 31, 1909— By balance due $1,706 94
December 31, 1910 $3,000 00 4,331 29
December 31, 1911 4,000 00 4,533 17
December 31, 1912 3,691 80 5,138 95
December 31, 1913 5,000 00 6,060 59
December 31, 1914 6,000 00 5,889 93
December 31. 1915 5,560 59 5,675 85
December 31. 1916 5.993 90 5,814 37
December 31. 1917 5,500 00 5,993 78
December 31, 1918 6,000 00 6,235 80
To balance 6,634 38 .*. .
$51,380 67 $51,380 67
January 1, 1919— By balance $6,634 38
April 12 $2,500 00
July 8 3,500 00
July 22 634 38
$6,634 38 $6,634 38
By difference in amount due under the Special Act, 1915, and levies made $738 51
COLLECTIOX OF SCHOOL EateS.
Sections of the Public and Separate School Act dealing with the lev^-ing of
rates are given hereunder. It cannot be too strongl}- emphasized that the Town
is responsible only for collections made. It will be noted that sums collected in
excess of disbursements are to be paid over to the Board, this would refer no doubt
to collections in excess of requisitions made by the Board.
Levies have been taken as credits to the School Boards in the foregoing state-
ments, but the real credits is the amount of the collections. It is evident from
this, that losses from income and business taxes and other abatements cannot form
a credit to the School Boards as at present is the case. Schools have been credited
with the total levies, but there have been a great many remissions made by Council
in past years that have not been charged back to the school accounts.
Public Shcool, Section" 47.
The Council of every local Municipality shall levy and collect upon the taxable
property of the Public School supporters of the Municipality, or of the sections
in the case of rural schools, in the manner provided in this Act, and in the Muni-
cipal Act, and the Assessment Act, such sums as may be required by the Board
for school purposes; and shall pay the same to the Treasurer of the Board from
time to time as may be required by the Board.
Every Municipal Council shall annually account for all moneys collected for
public school purposes, and pay over the same to the School Board of the Munici-
pality of the section.
Where the Municipal Council collects from the Public School supporters of
any municipality, or of a school section, any sum in excess of the sums disbursed
on account of the public school or schools within such Municipality or section
such excess shall be credited to and paid over to the Board on whose account it
has been collected.
156 EEPORT OF THE No.8-
Sepaeate Schools, Section No. 70.
A Municipal Council, if so requested by the Board, at or before the meeting
of the Council in the month of August in an}- year, shall, through their collector
and other municipal officers, cause to be levied in such year upon the taxable
property liable to pay the same all sums of money for rates or taxes imposed thereon
in respect of separate schools.
Any expenses attending the assessment, collection or payment of school rates
by the Municipal Corporation or any of its officers shall be borne by the corporation,
and the rates or taxes, as and when collected, shall, within a reasonable time
thereafter, and not later thn the fourteenth day of December, in each year, be paid
over to the Board without any deduction whatever.
Conclusion.
Books and papers belonging to the Municipality are lying around in confusion
in the Clerk's office. There is no vault accommodation and absolutely no protection
against fire.
Purchase of some good filing cabinets and the adoption of a systematic method
in filing all loose records is essential.
Safe should be bought so that all the most valuable records may be placed
therein, or better still if an office could be secured wherein a vault is already
installed. ,
Collector of Water Rates and Taxes should also be provided with a safe so that
his records also may be secure from destruction by fire.
Courtesy of the Mayor and Officials during the audit is gratefully acknow-
ledged.
Report and Statements are respectfully submitted.
Henry Glover,
Municipal Auditor..
Cost of this Audit, $749.
123 Bay Street,
Toronto, Ontario, November, 29th, 1919.
To THE Public School Trustees,
School Section No. 8,
Township of Colchester North, Counly of Essex, Ontario.
Centlemen, — Acting under instructions of the Provincial Municipal Auditor,.
Mr. J. W. Sharpe, K.C., an Inspection and Examination of the Books, Accounts-
Vouchers, and Moneys of your School Section was made.
Audit was granted on a petition made by the school supporters.
1919 MUXICIPAL AUDITOR. 157
TOWXSHir OF COLCHESTER XORTIT.
School Sectiox Xo. S.
Tax Levies.
Minute Book was not in i^se and the only memorandum was contained in the
back of the casli book, and was not a record of any value. Xo record whatever
could be seen of the estimates that should be submitted under Paragraph 73,
Section 0, which provides that one of the duties of the Tru.stees is to sul)mit to
the Municipal Council, on or before the first day of August or at such time as
may be required by the Council, an estimate for the current year of the expenses
of the schools under their charge.
Reference to the Township minute and by-law books disclosed that the in-
clusion in the summary of taxes to be levied for School Section Xo. 8 is as follows :
Year 1910, amount to be levied $600 00
Year 1911, amount to be levied 700 00
Year 1912. amount to be levied 700 00
Year 1913. amount to be levied 700 00
Year 1914, amount to be levied 700 00
Year 1916, amount to be levied 700 00
Year 1917, amount to be levied 700 00
Year 1918, amount to be levied 700 00
It will be noticed that in the above the year lUlo is omitted, this is on account
•of their being no record apparently made in these books for this year.
There appears to be in the year 1915 some controversy as to the correct amount
payable to No. 8 School Section. The Secretary stated that owing to a balance
of cash on hand it was not necessary to ask the Township Council to levy as much
^5 formerly. So he requested the Clerk for $500 for the year 1915. He received
from the Township Treasurer, liowever, $800, and no doubt, from conversations
that have taken place, the Township Council must have assumed that they overpaid
the School Section $300, and accordingly they withheld $300 of the 1917 levies
to make good their apparent overpayment on the 1915 levy.
The only intelligent way to deal with this was to examine the Collector's
Rolls and observe what had actually taken place.
Collector's Rolls from the year 1910 to 1918 were obtained, with the exception
of the roll for the year 1915, which was missing and could not be located. This
is rather a peculiar incident, as the only roll not presented was the one that was
most essential to the enquiry.
Taxes levied against the school supporters for these years were listed, and
appear on schedules attached hereto. All taxes which were marked School Section
Xo. 8, were taken, and these appeared under concessions Xo. 7, 8 and 9.
Assessment Roll was dealt with for the year 1915, and the assessment for
School Section No. 8 listed therefrom.
Tax Bills, as rendered by the tax collector for that year, exhibited a school
rate of 3.5 mills. By taking the total school assessment for the year and multi-
plying it by this rate, the amount apparently levied in the collector's roll for the
year 1915 was thereby determined.
The following extensions in the Collector's Roll do not appear to be correct:
Year 1911.— Con. 7, X^. E. quarter lot 17, assessment $1,400. Tax extension
$3.64, should be $6.30. Apparently Xo. 7 School Section rate was used.
158
EEPORT OF THE
No. 8
Year 1913.— Con. 7, S. E. quarter lot 17, assessment $1,600.00
Con. 7, S. E. quarter lot 15, assessment 1,350.00
Con. 7, S. W. quarter lot 16, assessment 1,550.00
This makes a total of $4,500.00
Tax extension was $5.74, and should have been $19.13. Apparently the
assessment on lot 15 was only dealt with.
Year 1913. — Con. 7, N. half of lot 12, assessment $3,050. Tax extensions
$19.96, should be $12.96. This is apparently a direct error in calculation.
" Every Municipal Council shall annually account for all moneys collected
for public school purposes and pay over the same to the School Board or the Munici-
pality or the Section. Where the Municipal Council collects from the public
school supporters of any Municipality or of a School Section any sum in excess
of the suiTus disbursed on account of the public scliool or schools within such
municipality or Section, such excess shall be credited to and paid over to the
Board on whose account it has been collected."
It appears that all taxes have been collected and there are no arrears against
School Section No. 8. Statement of the School Section in account with the Town-
ship has been prepared. Credit has been given to the school for general and special
levies as appearing in the Collector's Rolls for the years 1910 to 1918, Avith the
exception of 1915, where this information had to be determined from the assess-
ment roll.
School Section was debited with cash payments made to them by the Township
on account of such levies. The results shown are that the Township owes the
School an amount of $468.41. This amount is made up of the $300 retained
by the Township, and levias made in excess of payments paid over to the school.
Contrast of each year's figures can be made, as they appear on the same line. In
the year 1914 there was an amount of $133.18 collected in excess of the amount
paid over. It would be wise for the trustees to reduce their estimates in the future
so as to allow for the amount due them by the Township.
TOWNSHIP OF COLCHESTER, NORTH.
, School Section No. 8.
Tie Tax Levies.
Behit.
Mar. 3, 1911 To cash
Mar. 3, 1911 To cash
Mar. 13, 1912 To cash
Mar. 13, 1912 To cash
Jan. 4. 1913 To cash
Jan. 4, 1913 To cash
Dec. 13, 1913 To cash
Dec. 15, 1913 To cash
Dec. 12, 1914 To cash
Jan. 27, 1915 To cash
$300 00
300 00
$400 00
300 00
$400 00
300 00
$400
300
00
00
$300
400
00
00
$600 OO
700 00
700 00
700 00
700 00
1919 MUNICIPAL AUDITOK. 159
Debit.
Dec. 15, 1915 To cash $250 00
Feb. 2, 1916 To cash 550 00
800 00
Dec. 15, 1916 To cash $300 00
Mar. 14, 1917 To cash 400 00
700 GO
Apr. 17, 1918 To cash $400 00
400 00
Dec. 14, 1918 To cash $300 00
Jan. 16, 1919 To cash 400 00
700 00
$6,000 00
Oct. 28, 1919 To balance, due School Section No. 8 468 41
.■^6,468 41
Credit.
1910 By General Levy $300 00
By Special Levy " 307 82
$607 82
1911 By General Levy $300 00
By Special Levy 390 59
690 59
1912 By General Levy $300 00
By Special Levy 407 30
707 30
1913 By General Levy $300 00
By Special Levy 408 65
708 65
1914 By General Levy $300 00
By Special Levy 533 18
833 18
1915 By General Levy $300 00
By Special Levy (assessment roll ) 515 06
815 06
1916 By General Levy $300 00
By Special Levy 397 90
697 90
1917 By General Levy $300 00
By Special Levy 414 83
714 83
1918 By General Levy $300 00
By Special Levy 393 08
693 08
$6^68 41
160 REPOKT OF THE No. 8
TOWNSHIP OF COLCHESTER, NORTH.
School Section No. 8.
Tax Levies — Coixector's Roll.
1910.
Con. 7. Con. 8. Con. 9.
$5 42
2 70
3 58
2 41
4 02
6 44
4 02
3 22
$4 02
$4 55
4 66
3 61
9 80
21 00
8 05
3 61
8 05
3 61
3 74
3 68
8 40
3 61
4 72
8 40
i 4 90
9 10
4 02
4 55
4 20
4 38
4 55
3 57
4 90
4 72
4 02
3 60
4 90
3 60
8 40
2 45
4 55
2 45
4 90
5 42
16 80
4 38
4 55
3 67
4 02
4 02
4 02
3 85
4 90
5 25
3 60
6 89
3 67
5 50
4 20
Con.
7 $135 07
$140 94
8 140 94
9 31 81
Total $307 82
Rate 3 V^
mills.
$31 81
Con. 7.
Con. 8.
Con. 9.
$3 64
$5 85
$3 49
5 18
4 64
7 65
4 99
27 23
5 18
12 60
4 86
4 54
10 68
4 64
5 18
10 35
10 80
4 14
5 18
4 56
4 14
10 80
7 70
4 14
6 08
5 85
7 20
5 63
12 60
4 64
6 30
5 04
5 18
6 08
3 11
6 98
6 30
4 64
10 35
3 15
7 20
3 38
11 03
5 85
11 25
4 64
10 35
4 95
6 53
5 18
6 53
4 95
6 75
4 64
8 87
4 72
7 08
5 40
$178 70
$173 43
$38 46
178 70
38 46
$390 59
41/2
mills.
TOWNSHIP OF COLCHESTER, NORTH.
School Section No. 8.
Tax Levies — Collector's Roll.
1912.
Con. 7. Con. 8. Con. 9. Con. 7. Con. 8. Con. 9.
$6 66 $5 55 $3 33 $7 65 $6 37 $9 35
4 81 4 63 8 05 8 07 4 25 3 83
5 10
5 52
16 14
5
37
5
74
9
62
6
11
7
22
5
55
12
77
5
74
S
00
6
48
7
59
10
18
12
21
33 48
4 72
4 63
4 13
5 18
5 00
3 70
5 00
10 55
4 13
4 63
4 13
10 36
6 29
4 63
5 55
7 03
4 63
5 37
1913
Con. 7.
Con. 8.
$7 65
$6 37
8 07
4 25
11 04
5 95
7 02
38 46
8 28
12 11
6 37
11 90
14 66
5 86
5 74
7 23
7 23
6 37
5 74
3 83
6 37
7 23
7 23
6 37
8 71
8 07
19 96
5 74
25 07
5 74
1919
MUNICIPAL AUDITOE.
161
¥
$9 62
21 46
20 72
5 92
5 00
Con. 7 $173 77
8 195 04
9 38 49
$3
33
4
63
5
55
4
63
5
00
4
81
7
40
6
66
4
63
5
18
5
18
8
51
7
40
5
92
$195 04
Total $407 30
Rate 3 7-10 mills.
$38 49
$7 02
$156
16
212
55
39
94
$408
65
$5 31
7 65
10 35
5 95
8 50
6 80
5 95
26 56
$212 55
$39 94
4^ mills.
TOWNSHIP OF COLCHESTER, NORTH.
School Section No. 8.
Tax Levies, Based ox Assessment Roll.
1915
Assessments,
Con. 7.
Con. 8.
Con. 9.
$2,800 00
$2,430 00
$4,000 00
2,400 00
1,325 00
1,600 00
4,000 00
4,460 00
2,000 00
2,700 00
12,210 00
1,330 00
2,400 00
4,000 00
1,760 00
5,000 00
3,800 00
2,650 00
2,300 00
4,900 00
4,320 00
2,500 00
2,080 00
2,350 00
2,900 00
2,300 00
5,050 00
1,225 00
3,0