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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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$       c- 

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S     c. 

$     c. 

$  c. 

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1 

1  649 

64.898  28 

13 

1,032  32 

148 

231  61 

37.284  22 

37  , 221  26 

294  57 

1.682 

2 

21 

1.172  22 

8 

724  90 

0 

67  32 

757  31 

761  55 

33  08 

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3 
6 

7 

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10 
119 

1,013  30 

399  87 

2,614  66 

5 
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310  62 
282  91 
466  80 

1 

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695  .3f 

117  77 

2.560  58 

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18 

117  77 
2.584  43 

10 

151  75 

82 

1 
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773 
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37,035  02 
2.907  59 

41 
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2,114  62 
297  26 

33 

887  31 
66  15 

15.933  29 
1,691  53 

16,340  60 
1,750  08 

471  00 
7  60 

696 

80 

3 

4 

37 
29 

1,448  84 
1.347  04 

3 
4 

150  01 
239  01 

1,346  30 
1,032  57 

1,335  05 
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11  25 
21  00 

36 

21  00 

25 

5 

12 

460  06 

1 

12  28 

5  00 

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333  02 

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1,368  66 
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47  16 

. 

267  89 
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267  89 
561  50 

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24  00 

21  00 

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3 
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29 

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54 

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1.0S8  63 
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2,687  92 
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1 
3 
2 

6  41 
99  52 
187  25 

1 
3 
17 

38  82 

878  40 
518  22 
977  87 

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28 

17 

38 

7 
8 

42 
167 

1,926  47 
7,502  99 

6 
12 

463  45 

821  79 

746  00 
2.430  12 

672  96 
2,428  77 

73  90 
62  52 

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18 

60  37 

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9 
10 
11 
12 

10 
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42 
33 

520  85 
311  03 

1.787  77 
1.423  97 

1 

6  96 

370  98 

114  38 

1,389  62 

259  50 

370  98 

114  38 

1,389  62 

240  80 

2 
2 

48  89 
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26 

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28  70 

28 

Oarleton 

1 

2,050 

73,514  74 

32 

1,556  48 

3S9 

2.161  65 

20.135  10 

20,458  89 

1.837  86 

2,385 

2 
3 
4 
5 
6 

10 
28 
12 
5 
37 

531  88 

1,940  20 

994  88 

232  89 

1,707  25 

3 
3 
3 

1 
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114  S/ 
195  94 

242  21 
39  07 
244  49 

486  51 
1,016  20 
1,045  38 

238  59 
1,951  74 

486  51 
1,016  20 
1,045  38 

268  59 
1.897  61 

9 

30 

1 
1 

7 

30  00 
5  73 

5 

59  86 

28 

7 

461 

9,801  41 

5 

270  71 

50 

139  58 

3,108  47 

3,076  13 

171  92 

506 

Dufferin 

1 

81 

3,360  37 
2,367  60 

343  45 
51  00 

804  12 

1 

44  38 

5 

2,332  41 
1.401  57 

129  00 
51  00 

912  45 

2,332  41 

79 

2 
3 

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181  98 

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1,401  57 
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1 
2 
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302 
13 

568 
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11.741  24 

774  86 

23.693  08 

2,407  80 

11 
3 

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572  44 

371  21 

1,042  .57 

331  26 

36 
3 

49 
6 

9  70 

6.713  61 

473  56 

11.684  03 

1,946  61 

6.723  31 

473  56 

11,654  03 

1,914  18 

30'00 

56  54 

185 

12 

529 

24  11 

50 

Essex 

1 
2 
3 

222 
63 
27 

6,500  71 

1.791  93 

763  57 

2 

45 

5,105  00 
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5,105  00 
765  02 
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1,.396  22 
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2.506  00 

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20,197  31 

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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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Hi 

Number  of  actions  of  replevin,  where  the 
value  of  the  coods  or  other  property  or 
effects  distrained,  taken  or  detained,  does 
not  exceed  the  sum  of  $60. 

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Amount  payable  to  County  Treasurer  for 
"  Division  Court  Jury  Fee  Fund." 

Amount  ol  fees  and  emoluments  payable  to 
the  Uonourable  the  Treasurer  for  the  use 
of  the  Province. 

Number  of  instances  in  which  the  Judce 
has  allowed  costs  to  be  taxed  for  Counsel, 
Attorney  or  Airents'  fees. 

The  amount  of  costs  so  taxed. 

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10  00 

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557  30 
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12 

52 

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526  00 
191  15 

81  95 
166  88 
182  37 

80  15 

1.911  22 

494  25 

65  85 

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232  62 
63  59 
113  50 

1 

8 

3 
11 

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2 

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2  80 
4  40 
1  37 
14  45 
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1.185  85 
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20  00 

42 

8 

14 

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1-2  40 

I                    1     " 

EEPORT  OF 


No.  5 


TABLE 
Returns  of  Division  Court  Business  from  the  1st  day  of  January 


■n 

11 

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Vhme  of  Covinty, 

£^ 

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B 

0 

i: 

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United  Counties, 
or   District. 

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o 

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£25 

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Frontenac    

1 
2 
3 
4 
5 
6 

673 
1 

$    c. 

22,864  72 

14 

$       C. 

956  50 

101 

$    c. 

IS6  10 

$    C. 

13,103  37 

$     c. 
13.071  22 

%    c. 

219  66 

643 

28 
60 
9 
44 
13 

1.106  14 
1.882  66 

235  07 
1,553  06 

762  57 

2 

961  31 
1,224  79 

204  07 
1,249  72 

122  46 

964  31 
1,176  79 

219  82 
1 . 223  07 

122  46 

5 
1 

4 

1 

102  52 

42  95 

175  12 

6  20 

48  00 

57 

3 

15  75 

8 

26  65 

40 

11 

1 
2 
3 
4 

5 
6 

8 

303 
Vacant 
64 
68 
51 
17 
a4 
28 

11.153  75 

9 

615  16 

45 

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 

4 
10 

5 

1 
11 

1 

.37  93 
553  84 
249  18 

11  57 

609  11 

8  54 

10 
3 
3 

164  03 
73  90 

163  10 
25  63 

138  .57 
47  95 

795  18 
2,0.30  27 
1,.363  78 

674  66 
1,004  46 

773  28 

903  17 
2.077  64 
1,120  87 

649  29 
1.119  08 

748  23 

55  94 

26  50 
106  01 
51  00 
23  95 
73  00 

65 
55 
47 
15 

22 

Baldimasd 

1 

2 
3 
4 
5 

42 
17 
153 
45 
20 

1,817  51 
668  99 
6,753  10 
1,773  00 
1,149  95 

6 
4 

6 
10 
2 

305  38 
206  40 
396  24 
535  00 
156  00 

6 

24 
2 

233  11 
70  42 

fio'si 

1,340  41 

445  44 

2,418  47 

1,409  46 

388  54 

1,040  83 

442  75 

2,616  61 

1.441  81 

388  54 

541  6i. 

73  11 

74  24 
48  19 

43 
17 
139 
41 
17 

HaliburtOD 

1 
2 
3 
4 

10 

38 

38 

No  busi 

408  32 
l,3i0  50 
2,253  68 
ness 

2 
1 

22  62 

59  50 

225  47 

1 

348  92 
522  06 
406  88 

348  92 
508  40 
441  88 

10 

13  66 

14  00 

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10 

49  00 

14 

Balton 

1 
2 
3 
4 
5 
6 

43 
54 
22 
43 
14 
115 

1.775  52 
2,389  86 
1,254  35 
1,203  20 
459  87 
4.473  04 

6 
5 
1 
1 
3 
19 

216  34 
92  38 

117  70 
17  44 

152  .37 

923  68 

1,036  18 

1,253  26 

793  71 

781  20 

241  16 

1.863  20 

1.036  18 

1,253  26 

771  16 

681  53 

241  16 

1,858  29 

39 

1 
4 
4 

65  0( 
127  02 
52  60 

""ies'ss 

65  00 
149  57 
152  47 

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20 
42 
14 

170  78 

112 

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1 

2 
3 
4 
5 
6 

a 

10 

11 

12 

843 

18 

4 

45 

38 

137 
18 

502 
50 
38 

103 

25,006  69 
1,163  30 
213  58 
1.364  23 
1,387  75 
4.796  51 
405  75 

21,172  19 
1..597  27 
!,245  68 
4,983  95 

18 

1 

16 

.3 
8 
1 
39 
6 

918  46 
184  75 
196  14 
81  62 
441  50 
488  67 
33  18 
2,012  73 
358  89 

12( 
1 
4 

851  17 
136  75 

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190  96 
125  48 

12,151  64 

311  57 

60  50 

1,002  98 

1,352  42 

2,487  74 

225  71 

11.472  45 

1,196  28 

926  27 

1,917  80 

11,808  31 

290  90 

60  50 

1,102  76 

1,543  .38 

2.583  22 

213  71 

11,915  73 

1,166  79 

975  00 

1,876  80 

1,194  50 
157  42 

555 
14 
4 

20  09 

44 

"12 

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30  00 
12  00 

123  07 
29  47 
41  95 

110  61 

125 
18 

85 
1 

562  35 
47  00 
90  68 
69  58 

354 
44 

37 

3 

235  04 

10 

91 

1 
2 
3 
4 

5 
6 

8 
9 

10 
11 
12 

48 
61 
28 
21 
61 
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10 
50 
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 
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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 
2 

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15 

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49 

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18  15 

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75  .98 
252  56 

5& 

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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1.589  20 

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15 

1 
8 

1  00 
1  46 

77  45 
138  00 

11  05 
135  65 

29  17 

62  00. 
94  75. 
24  40. 
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325  35 
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171  27 
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78  13 

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240  11 

150  45 
76  65 

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1.092  90 

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136  65 
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10 


EEPORT  OF 


Xo.  5 


TABLE 
Return  of  Division  Court  Business  from  the  1st  day  of  January 


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1920 


IXSPECTOE  OF  DIVISION  COURTS. 


11 


A. — Continued. 

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12 


REPORT  OF 


Xo.  5 


TABLE 

Return  of  Division  Court  Business  from  the  1st  day  of  January 


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560  40 
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Middlesex 

1 
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8 
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1.673 

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26 
61 
30 
36 
6 
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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 

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1.472  98 
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538  25 

207 

553  80 

28,523  87 

1.737  87 

591  78 

712  21 

1.110  81 

884  56 

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232  38 

3.993  61 

26.202  83 

1.737  87 

617  11 

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1.086  31 

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5.242  24 

1.709  59 

18.245  53 

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54  88 

1,945  19 
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7,230  31 

215  55 
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Norfolk 

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465  48 

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268  33 
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169 

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27  21 

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Northumberland 
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82 
16 
78 
28 

165 
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104 

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4.071  39 

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1.554  36 

7.112  73 

530  43 

4.314  95 

4.067  00 

1.508  07 

308  81 

4.477  23 

5 
3 

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217  97 
151  90 
159  94 
178  56 
227  08 

7 

68  32 
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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 

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1920 


INSPECTOR  OF  DIVISION  COURTS. 


13 


A. — Continued. 

to  the  31st  day  of  December,  A.D.  1919.  inclusive,  shewing. — Continued. 


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1  72 

2  42 

3  12 


1  00 

14  70 
18  60 


23  10 


51  83 
1  61 
1  54 

92 
1  65 
1  66 
1  5' 

18 
7  40 


5  26 
1  50 


1  92 
91 
82 


4  12 

73 

3  26 

2  01 

7  22 
49 

3  69 

4  93 
1  31 


$  c. 


4  5G 


6  58 
1  51 
1  96 
1  59 
1  54 
24 
90 


$  C. 

'38OO 


20  00 


10  00 
16  00 


10  00 
8  00 


176  25 
1,451  35 
137  00 
358  25 
315  19 


27  05 
46  19 
17  10 


3.897  22 
106  90 
76  73 
73  41 
169  55 
91  08 
84  63 
31  25 
784  2i 


299  03 

106  15 

1,143  45 


431  85 

104  45 
19  45 

105  85 
31  90 

141  15 
78  70 
56  96 


52  60 
199  55 

72  55 
331  35 

32  30 
280  10 
2fil  55 

75  79 


306  87 


434  65 

62  0 
105  50 
114  10 

59  15 

18 

62  00 


$  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 

•-   0 
O    4) 

«a 

■d 
'S 

M 

o 

■a 

previous 

o 
a 

-o 

id  out 

■a  o  » 

5  H  O 

0.5 

a 

13     . 

to 

a 

a 

Name  of  County, 

5  61 

T3   „ 

T3 

a 

0 
O 

a 
a 

0 

a 

a 

a 

o 

V 

a 
o 

a 

a 
o 

a 

<i>  "^  a 

United  Counties, 
or   District. 

a 
o 

^a 

gs 

o 

o,   . 

1^ 

go 

-  a 

12 

3 
O 
O 

a 

o 

3 

O 

'3 

3 
O 
O 

0 

111 

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9  3 
go 

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T3 
3 

X3 

O 

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0 

3  m  o 
"  <"  «. 

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a 

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1" 

o  *; 

o 
a 

m 

Oxford 

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 

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24 

108 

Peterborough    . . 

1 
2 
3 
4 
t) 
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 
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140  92 

294  72 

30 

2 

30 

338  94 

306  86 

84 
30 

Prince  Edward.. 

1 
S 

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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 

7 

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"is'oo 

44  00 
8  00 

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18 
28 

6 

7  1 

8  ; 

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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. 


o 

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11 
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d  ^  ^ 

Hi 
ill 

ail 

Numbor  ot  actions  ot  replevin,  wneie  me 
valueof  theifoodsor   other  property  or 
effects  distrained,  taken  or  detained,  does 
not  exceed  the  sum  of  $G0. 

o 

13 
S 

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S  u 
3   X 

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£  a 

J^  o 
c^Q 

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p.  o 

n 

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Amount  of  fees  and  emoluments  payable  to 
the  Honourable  the  Treasurer  for  the  use  of 
the  Province. 

si 

^  a 
a  3 

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o  s  ^ 
^£  c 
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11 

4t 
2 

2 

4 

232 
5 

17 

57 

63 

4 

1 

$    c. 
13  ,50 
15  .50 

$    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 

1 
1 

46 

11 

4 

9 

1 

13 

1          5  00 

438  45 
26  80 
10  27 

128  80 
21  20 
80  84 
<3  32 

2 

41  70 

1 

3 

3 

238  58 
40  85 

114  12 
71   10 

o 
3 

6 

::::;:i;::: 

11 

2 
3 
5 

3  78 

97 

2  64 

141  60 
109  42 

95  38 

62  60 
104  46 
122  23 

.30  52 

1 

4 

1 

23 

1 

1 

91 

49 
1 

4 

28 

13  14 

3  86 

4  02 

3 

•     1  78 

4  92 

2 

1 

10  00 

11 

1.099  ?5 

726  14 
151  75 
231  00 
5  45 
31  00 
178  45 

g 

'     168  46 

g 

1 

5  00 

286  20 

7  80 

55  45 

285  75 

12 

14 

1 

24 

13 
1 
1 

65 

le 

2 

24  00 

1 

...  .1        14  ot 

9 

1 

1.071  55 
48  36 

818  01 

11  .S5 

2 

83 

57 

2  30 
6 

53  95 

186  05 
6  00 

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1 

! 

1 

6  30 

1 

1 

1 
r 

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If 

.. 

4 

29  45 
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 

c 

3  69 
74 

3  11 
15 

2  84 

3  98 
1  80 

1 
1 
3 
5 



5 



, 

1( 

3  66 
2  18 

1 

5  00 

1 
2 

173  .39 
113  06 

.... 

1 

) 

1  .. 

( 

13 

1        : 

24  0( 

1  89 

9J 
1  6C 

9 

744  SO 
9  95 

73  83 

92  85 

1  25 

39  20 

6  40 

446  69 

2t  .30 

39  60 

1  10 

30  15 

4  08 

1   

1     

5c 



1    

i 

1 1"'"" 

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 

rn 

'S  M 

s-o 

K 

•s« 

• 

o 

eg 

w 

^s 

► 

"  t>a 

O 

sl 

°  o    . 

JS 

•^nS 

B 

E~g 

d 

^^^E 

'A 

_E.S 
'3  V. 


Hue 
a  "  Q 

o  a  e 
E  £  3 


t> 

>- 

5 

a 

E 

tx 

•a 

3 

.^ 

o 

w 

a 

tE 

1 

o 

OJ=     1 

M 

o 

£ 

s 

^ 

^ 

e2 


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 

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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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30  — 

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. 

o 
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$    c. 

$      C. 

S    c. 
296  50 

67  65 

$    c. 

$c. 

1 

7 

46 

1 

45 

17 

7  80 
33 
5  79 
4  85 
1  40 

2 

596  15 
24  49 

430  75 

300  30 
65  20 
45  67 

222  84 

245  83 

18  55 

222  84 

134  75 

18  81 

6 
10 

5 
2 

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1 

1 

12  00 

2 

2 

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40  70 
240  24 

14 

4  03 

19 

2 

50 
15 

3 
19 

3 
131 

182 

8  93 
1  90 
1  28 
5  71 
67 
11  12 

3 
5 

1 

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 

10 

5  00 

1 

14 

2 

15 
1 
1 

1 

3 

3 

96 

1  76 

14  61 

1  70 

4 

21 
2 

s 

14 

6 
12 

5  21 
8  04 
15  98 
1  56 
1  68 
89 

1  68 

2  57 
2  24 
4  02 
1  38 
1  42 

1 

3 

1 

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 

1 

1 
2 

1 

1 

29 

3 

i 

.... 

8 
10 
6 
4 
6 

9 
4 
9 

2 

3 

180  46 
94  75 
280  00 
141  47 
160  05 
99  46 

4 

5 

1 

8 

1 

3 

1 

1 

5  00 
4  00 

1 

130 

71 
5 
12 

135  38 

2,676  90 

106  90 
54  12 
165  26 

1.992  12 
323  70 

73  90 

15 

1 

3 

1 

6  89 

2 

7 

43  60 

83 

20 

51 
43 

1 

6  00 

1 
1 
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, 

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1 

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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. 


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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. 

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20  75 
74  62 
43  10 
25  05 
5.30  65 
11  95 

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16  80 
44  62 
28  11 
15  10 
320  80 

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4 

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263 
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8 
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21  76 
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5  00 

17 
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1,855  10 
589  65 

1,072  40 
63  12 
79  20 
46  40 
32  05 

1.162  81 
269  65 
4.37  51 

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3 

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41  20 

47  55 
28  05 

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22 

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72  63 

3 

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97 
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20  82 

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26 
2 
6 
9 

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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 

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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 

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1 

1 

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1 

3 

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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 

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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 

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+3  4I9- 

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B^ 

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I-JTS 

UH   CI 

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o  cS 

o  cS 

PO 

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MO 

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ojo 

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3«* 

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z 

Z 

a  ^ 


a-J 


on 


o  PI 
M   o3 


ri  a 


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O    CO 

Ja 


.S  «« 


a  ° 


a 
Is 

tM  I — I 

o  s 
«    . 

a  ° 

go 


0-i3 
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a^ 


SCO 
TO 


aS 


4 
d 


COc, 

to  aj 
co'^ 

5« 

eS 

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Uj    O 

o  « 

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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 

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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. 


ra 

v 

T-l 

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tn 

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r/i 

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B 

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M-l 

CO 

m 

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Actions 

entered  in 

Procedure 

Book. 


^ 


in  tH 

o 


t>i 

,_^ 

»-< 

t>. 

c3 

-d 

d 
t-i 

13 

>-> 

3 

3 

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o 

J3 

-a 

-♦a 

3 
o 
4 

.^ 

'd 

-u 

^ 

!s 

^ 

& 

a> 

c3 

cd 

TS 

Td 

t3 
tu 

CI 

.5? 

.2 
i-i 

.Si 

-(J 

CO 
CO 

Ph 

»4 
O 

O 

o 

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c4 

CO 
to     . 

o 

« 

to 
to 
c« 

Pi 

a 

+3 
o 

o 

o 

o 

•2^ 

CO  ao 

0 

to 

CO 

13 

to    • 
1=1  b 

-5- 

i 

o3 

-(J 

■f^ 

fcl 

i^ 

(i. 

O 

N 

M 

<1 

<J 

^ 

2; 

a. 2 

°g 


^  j=i 


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  '-' 

«  H 

«  u 

o  ^ 

hi  ^ 


a-?: 


^  2 


^     < 
,0   at 

to  o 


9     L,    05 

c3   fl  2 


^  IZ 


^ 

0) 

<*-( 

w 

cd 

fl 

-d 

« 

V 

a 

(-1 

« 

-*f 

OT 

a 

M 

ID 

d 
^ 

CO    . 

in 

a 

Q 

9i 

o 

be 

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;3 

a 

i-s 

o 

^—5 1 

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1^1 

H 

^  1 
1 

a 

pi 


0) 


«  2 
ca.2 

tn  o 

21 

0  O 
3  X 
O    4> 


tn 


rt  <u  -- 

■g  3  a 


3     . 

2"^ 

a  g 

.— I  ° 


2 

'4 

1 

i 
2 

i 

1 

*i 

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 
0 

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73 

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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. 


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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 

o 

o 

o 

o 

o 

lO* 

o 

o 

o 

T— ( 

in 

CM 

o 

o 

v» 

««^ 

♦«& 

1—1 

in 

o 

o 

o 

o 

•» 

«^ 

1-t 

-fj 

*= 

o 

o 

«9^ 

o 

o 

o 

-fj 

o 

o 

o 

o 

o 

o 

o 

o 

o 

o 

o 

o 
o 

o 

lO 

o 

o 

o 

lO 

CM 

-H 

lO 

1— ( 

«* 

«» 

««^ 

«» 

•» 

««& 

«» 

a 

B 

a 

B 

B 

B 

o 

o 

o 

o 

o 

o 

u 

M 

M 

u 

(-1 

}-l 

N 

■^ 

ta 

f^ 

fe 

fe 

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 


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INSPECTOE  OF  LEGAL  OFFICES. 


61 


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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 
127 
445 
718 
258 
610 
419 
254 


637 
379 
1,337 
375 
113 


4 

607 

583 

40 

101 

37 

26 

44 

223 

190 

52 


$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. 

873. 

3.950, 

2,900. 

718. 

1.674 

12.633 

7.119 

986 


021  70 
465  00 
363  00 
641  65 
284  47 
.420  00 
.836  00 
,256  11 
.034  00 
.794  00 
.485  20 


89,429,581  36 


40 


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1920 


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. 


Xo. 


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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 


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1919 


MUXICIPAL  AUDITOE. 


99 


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100 


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 

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54  50 

69  40 

91  45 

33  00 

64  00 

600  60 

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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 

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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 


EEPOET  OF  THE 


No.  8 


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MUXICIPAL  AUDITOR. 


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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 


No.  8 


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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 


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35 


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